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- Marginal tax rate
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- Social Security Tax
- Social Security Tax, excess withheld
- Spousal IRA
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- 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
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- Automobile, business use
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- Child credit
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- Child- and dependent-care credit
- College credits
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- Elderly or disabled credit
- Electronic filing
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- Estate tax
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- 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
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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 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
Multiple-support agreement
An agreement under which two or more taxpayers, who together provide more than half the support for someone else, agree that one supporting person will claim the supported person as a dependent, and the other supporting persons will not.