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- Marginal tax rate
- Margin interest
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- Master limited partnerships (MLP)
- Material participation
- Medicare tax
- Midmonth convention
- Midquarter convention
- Mileage rate
- Mortgage interest
- Moving expenses
- Multiple-support agreement
- Personal interest
- Passive-loss rules
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- Plug-In Electric Drive Motor Vehicle Credit
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- Prizes and awards
- Property taxes
- SIMPLE
- S corporation
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- Saver’s credit
- Scholarships and fellowships
- Section 179 deduction
- Self-employed health insurance premiums
- SEP
- Short sale
- Short-term gains and losses
- Social Security Tax
- Social Security Tax, excess withheld
- Spousal IRA
- Standard deduction
- Standard deduction for a dependent
- Standard mileage rate
- Stepped-up basis
- Student loan interest deduction
- Accelerated depreciation
- Acquisition indebtedness
- Active participation
- Additional child tax credit
- Adjusted basis
- Adjusted Gross Income (AGI)
- Adoption credit
- Advocate
- Alimony
- Alternative Minimum Tax (AMT)
- Amended return
- Audit
- Automobile, business use
- Automobile, donating to charity
- Automobile, driving for charity
- Capital gain
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- Capital-loss carryover
- Casualty loss
- Charitable carryovers
- Charitable contribution
- Charitable mileage
- Child credit
- Child support
- Child- and dependent-care credit
- College credits
- College expense deduction
- Combat pay
- Conservation easements
- Constructive receipt
- Consumer interest
- Coverdell education savings account
- Earned income
- Earned income credit
- Education interest
- Education savings account
- Educator expenses
- Elderly or disabled credit
- Electronic filing
- Energy credits
- Enrolled agent
- Estate tax
- Estimated tax
- Excess Social Security tax withheld
- Exemptions
- Expensing
- Head of household
- Health Savings Account (HSA)
- Highly-paid individuals
- Hobby-loss rule
- Holding period
- Home equity loans
- Home office expenses
- Home sale profit
- Homebuyer credit
- Hope credit (now the American Opportunity credit)
- Household employees
- Imported drugs
- Imputed interest
- Incentive stock option
- Indexing
- Individual 401(k) plan
- Individual retirement account (IRA)
- Individual retirement arrangement
- Innocent-spouse rules
- Installment sale
- Investment interest
- IRA payouts for first-time homebuyers
- IRA withdrawals for education
- Itemized deductions
- Lifetime learning credit
- Like-kind exchange
- Limited partnerships
- Listed property
- Long-term care insurance premium
- Long-term gain or loss
- Lump-sum distribution
- Luxury car rules
- Nanny tax
- Net Unrealized Appreciation (NUA)
- Nonbusiness bad debt
- Noncash contributions
- Nonqualified stock options
- Real estate taxes
- Recapture of depreciation
- Reimbursement account
- Retirement saver’s credit
- Rollover
- Roth 401(k)
- Roth IRA
Capital-loss carryover
Capital losses can be used to offset capital gains, and up to $3,000 of any net capital loss can be deducted against other income, such as your salary or bank account interest. Net capital losses not currently deductible because of the $3,000 limit can be carried over to future years.