A document published by the Internal Revenue Service that provides the dates on which tax forms and tax payments are due. IRS Publication 509 covers due dates for both individual taxpayers and employers, as well as which other IRS documents should be examined for further information. The IRS divides the 12-month calendar into quarters and requires some tax payments (for example, estimated individual taxes) to be made each quarter. While most important tax dates are covered in the document, due dates for certain tax types, such as estate, gift and trust taxes, are not included. Additionally, due dates for excise taxes are not provided, but rather can be found in IRS Publication 510: Excise Taxes.
A market-capitalization weighted index maintained by Dow Jones Indexes that is the large-cap subset of the Dow Jones Wilshire 5000 Composite Index. The Dow Jones Wilshire Large-Cap Index contains the top 750 companies as measured by market capitalization. Taobiz explains Dow Jones Wilshire Large-Cap Index The Dow Jones Wilshire 5000 Composite Index, also known as the Dow Jones Wilshire 5000 Total Market Index, is the most broadly based U.S. stock index. The index is comprised of four segments of market capitalization, each with a different index association. 1) Dow Jones Wilshire U.S. Large-Cap Index: Stocks ranked 1-750 2) Dow Jones Wilshire U.S. Mid-Cap Index: Stocks ranked 501-1000 3) Dow Jones Wilshire U.S. Small-Cap Index: Stocks ranked 751-2500 4) Dow Jones Wilshire U.S. Micro-Cap Index: Stocks ranked 2501+ The mid-cap index contains stocks from both the small- and large-cap indexes.
The Dow Jones Utility Average is a price-weighted average of 15 utility stocks traded in the United States. The DJUA was started back in 1929. Taobiz explains Dow Jones Utility Average - DJUA The utility average tends to decline when investors expect rising interest rates. Utilities tend to borrow a lot of money and, consequently, are more sensitive to changes in interest rates.
A document published by the Internal Revenue Service (IRS) that outlines the tax rules applying to the sale of a home. For this document, "home" specifically relates to a principal residence where the taxpayer lives most of the time. Taxpayers may be eligible to exclude all or part of the gain from the sale of a principal residence from income. In order to exclude gains the homeowner must meet both an ownership test and a use test. The ownership test requires that an individual has owned the home for at least two of the last five years; the use test requires that an individual has lived in the home as a primary residence for two of the past five years. Gains that cannot be excluded are taxable; losses on the sale of a home cannot be deducted. Because taxes related to homeownership are a politically sensitive subject, taxpayers should pay close attention to IRS Publication 523 because it may change more frequently than other IRS publications. Members of the armed forces, the disabled and persons displaced due to home destruction or condemnation may be excepted from ownership and use rules.
A market-capitalization-weighted index maintained by Dow Jones Indexes providing broad-based coverage of the U.S. stock market. The Dow Jones U.S. Market Index, considered a total market index, represents the top 95% of the U.S. stock market based on market capitalization. Also known as the "Dow Jones U.S. Index". Taobiz explains Dow Jones U.S. Market Index The index will include most stocks except the very smallest and least-liquid U.S. stocks. The Dow Jones large-cap, mid-cap, small-cap, value and growth indexes are constructed from the stock constituents of the Dow Jones U.S. Market Index.
A document published by the Internal Revenue Service (IRS) that provides guidance to individuals who have more deductions than income in a given tax year. If the total deductions a taxpayer claims are greater than that taxpayer's income for the year, the taxpayer is said to have a net operating loss (NOL). The NOL loss is typically caused by deductions related to business expenses, casualty or theft, moving expenses, rental property expenses or expenses related to being an employee. To determine if there is a NOL, individual taxpayers should first complete their tax return. A negative number appearing in line 41 (in form 1040) or line 38 (in form 1040NR) may mean that there is a NOL. Taxpayers then must determine if the NOL is carryfoward, carryback or is to be used in the current tax year. IRS Publication 536 does not cover bankruptcies or losses incurred by partnerships or S Corporations, though individual partners or S corporation shareholders can use the income or deductions from their personal shares in order to calculate their individual NOL.
The Dow Jones Transportation Average is a price-weighted average of 20 transportation stocks traded in the United States. The average was started back in 1884. Taobiz explains Dow Jones Transportation Average - DJTA This index includes airlines, railways, trucking, and delivery companies.
A document published by the Internal Revenue Service (IRS) that provides guidance on what types of business expenses are and are not deductible. IRS Publication 535 covers the rules for deducting business expenses, and outlines the most common items taxpayers deduct. In order to be deductible, a business expense must be considered both ordinary and necessary. "Ordinary" expenses are ones that are common in a particular industry, and "necessary" expenses are those that are helpful to conducting business. Cost of goods expenses, personal expenses and capital expenses are distinguished from business expenses, meaning that deducting costs from receipts in order to determine profits precludes those costs from also being deducted as a business expense. Capital expenses have to be capitalized rather than deducted. The IRS publishes a number of documents that provide additional information on business expenses: Publication 334 (Tax Guide for Small Business), Publication 463 (Travel, Entertainment, Gift and Car Expenses), Publication 525 (Taxable and Nontaxable Income), Publication 529 (Miscellaneous Deductions) and Publication 587 (Business Use of Your Home). Certain types of business expenses, such as capital expenses, are treated differently than ordinary and necessary expenses. These will likely require the taxpayer to use different tax forms. The accounting method employed by the taxpayer determines when expenses can be deducted.
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