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- Adoption credit
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- Child credit
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- Head of household
- Health Savings Account (HSA)
- Highly-paid individuals
- Hobby-loss rule
- Holding period
- Home equity loans
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- Home sale profit
- Homebuyer credit
- Hope credit (now the American Opportunity credit)
- Household employees
- Imported drugs
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- Indexing
- Individual 401(k) plan
- Individual retirement account (IRA)
- Individual retirement arrangement
- Innocent-spouse rules
- Installment sale
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- 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
Below-market-rate loans
If you make an interest-free or bargain-rate loan to a friend or relative, you may be required to include in your taxable income some of the interest the IRS believes you should have charged.