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  2. The mortgage interest deduction could save you thousands on ...

    www.aol.com/finance/mortgage-interest-deduction...

    If you already know your itemized deductions will not be greater than the standard deduction amount. Due to changes in legislation over the past decade, the actual tax savings with a mortgage ...

  3. What Is Double Taxation and How To Avoid It - AOL

    www.aol.com/finance/state-refund-could-taxable-2...

    Receiving a state tax refund can feel like a financial windfall, but it’s important to understand the implications it may have on your federal taxes. In certain situations, your state refund may ...

  4. What Happens if You Overpay the IRS? - AOL

    www.aol.com/finance/happens-overpay-irs...

    Most taxpayers try to avoid paying the IRS even one cent more than they owe. But a surprising number of Americans overpay their taxes every year. Related: 6 Types of Retirement Income That Aren't...

  5. All-events test - Wikipedia

    en.wikipedia.org/wiki/All-events_test

    Taxpayers are put on cash method of accounting in those instances where payment precedes performance or due date of an obligation. [6] This is called the earlier of test. This violates traditional accrual method recognition of income and is an exception to the all-events test because the right to income is not yet fixed.

  6. Write-off - Wikipedia

    en.wikipedia.org/wiki/Write-off

    In income tax calculation, a write-off is the itemized deduction of an item's value from a person's taxable income. Thus, if a person in the United States has a taxable income of $50,000 per year, a $100 telephone for business use would lower the taxable income to $49,900. If that person is in a 25% tax bracket, the tax due would be lowered by ...

  7. Tax refund interception - Wikipedia

    en.wikipedia.org/wiki/Tax_refund_interception

    In the United States, the Internal Revenue Code allows the Internal Revenue Service (IRS) to divert overpayments of taxes to satisfy other federal taxes, [1] certain past-due support obligations, [2] debts owed to other Federal agencies, [3] state income tax obligations, [4] county taxes, local taxes and unemployment compensation debts. [5]

  8. Did You Get State Stimulus? IRS Says Tax Refund Might ... - AOL

    www.aol.com/finance/did-state-stimulus-irs-says...

    Residents of the following states who received a state tax refund and either claimed a standard deduction or itemized deductions but didn’t receive a tax benefit — because of the $10,000 ...

  9. Tax shield - Wikipedia

    en.wikipedia.org/wiki/Tax_shield

    At the end of the year, he will have: ($5,000 return of capital, $500 revenue (due to the 10% return on each unit of investment), –$4,000 repayment of debt, –$320 interest payment, and $(500-320)*20%= $36 tax). Therefore, he is left with $1,144. He earned net income of $144, or 14.4% return on his $1000 initial equity capital.

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