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  2. Internal Revenue Code section 132(a) - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    A Qualified Employee Discount is defined in Section 132(c) as any employee discount with respect to qualified property or services to the extent the discount does not exceed (a) the gross profit percentage of the price at which the property is being offered by the employer to customers, in the case of property, or (b) 20% of the price offered for services by the employer to customers, in the ...

  3. Qualified Production Activities Income - Wikipedia

    en.wikipedia.org/wiki/Qualified_Production...

    Prior to the tax year 2018, the DPAD was claimed using IRS Form 8903 and was generally equal to 9% of the lesser of a taxpayer’s qualified production activities income or taxable income. The deduction was subject to certain limitations and could not exceed 50% of the W-2 wages paid by the taxpayer during the year.

  4. Tax deduction - Wikipedia

    en.wikipedia.org/wiki/Tax_deduction

    Tax deductions above the line lessen adjusted gross income, while deductions below the line can only lessen taxable income if the aggregate of those deductions exceeds the standard deduction, which in tax year 2018 in the U.S., for example, was $12,000 for a single taxpayer and $24,000 for married couple.

  5. The standard deduction is a fixed deduction that varies depending on your filing status, age and dependent status. This year, the standard deduction is $12,950 for those filing single or married ...

  6. 5 Items to Donate for a Charitable Tax Deduction - AOL

    www.aol.com/2014/11/26/what-to-donate-for...

    It's the right thing to do. And sure, there's also a little matter of. Skip to main content. Finance. 24/7 help. For premium support please call: 800-290-4726 more ways to reach us. Login / Join ...

  7. Should you itemize or take a standard deduction on your tax ...

    www.aol.com/news/itemize-standard-deduction-tax...

    According to tax pros, itemizing generally only makes sense if your itemized deductions, taken together, add up to more than the current standard deduction of $13,850 for a single filer and ...

  8. Income tax in the United States - Wikipedia

    en.wikipedia.org/wiki/Income_tax_in_the_United...

    The U.S. federal effective corporate tax rate has become much lower than the nominal rate because of various special tax provisions. Corporate tax is imposed in the U.S. at the federal, most state, and some local levels on the income of entities treated for tax purposes as corporations. [59]

  9. State and local tax deduction - Wikipedia

    en.wikipedia.org/wiki/State_and_local_tax_deduction

    For US federal income tax purposes, state and local taxes are defined in section 164(a) of the Internal Revenue Code as taxes paid to states and localities in the forms of: (i) real property taxes; (ii) personal property taxes; (iii) income, war profits, and excess profits taxes; and (iv) general sales taxes.

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