<?xml version="1.0" encoding="UTF-8"?>
<!DOCTYPE para SYSTEM "gnc-gui-C.dtd">
<para><!-- Translators: You will probably have your own codes.
     Look for similar files as the source at the end of this file,
     but in the directory with your country code.
     Your tax authorities might also use a format different from TXF. -->
  <table>
    <title>Detailed <acronym>TXF</acronym> Category Descriptions</title>

    <tgroup cols="2">
      <thead>
        <row>
          <entry>
            <para><emphasis>Tax Form \</emphasis> <acronym>TXF</acronym> Code
            </para>

            <para>Description
            </para>
          </entry>

          <entry>
            Extended <acronym>TXF</acronym> Help messages
          </entry>
        </row>
      </thead>

      <tbody>
        <row>
          <entry>
            <para><emphasis>&lt; help \ </emphasis>H001
            </para>

            <para>Name of Current account is exported.
            </para>
          </entry>

          <entry>
            Categories marked with a <quote>&lt;</quote> or a <quote>^</quote>, require a Payer
            identification to be exported. <quote>&lt;</quote> indicates that the name of this
            account is exported as this Payer ID. Typically, this is a bank, stock, or mutual fund
            name.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ help \ </emphasis>H002
            </para>

            <para>Name of Parent account is exported.
            </para>
          </entry>

          <entry>
            Categories marked with a <quote>&lt;</quote> or a <quote>^</quote>, require a Payer
            identification to be exported. <quote>^</quote> indicates that the name of the PARENT of
            this account is exported as this Payer ID. Typically, this is a bank, stock, or mutual
            fund name.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis># help \ </emphasis>H003
            </para>

            <para>Not implemented yet, Do NOT Use!
            </para>
          </entry>

          <entry>
            Categories marked with a <quote>#</quote> not fully implemented yet! Do not use these
            codes!
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> none \ </emphasis>N000
            </para>

            <para>Tax Report Only - No <acronym>TXF</acronym> Export
            </para>
          </entry>

          <entry>
            This is a dummy category and only shows up on the tax report, but is not exported.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>Help F1040 \ </emphasis>H256
            </para>

            <para>Form 1040 - the main tax form
            </para>
          </entry>

          <entry>
            Form 1040 is the main form of your tax return.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1040 \ </emphasis>N261
            </para>

            <para>Alimony received
            </para>
          </entry>

          <entry>
            Amounts received as alimony or separate maintenance. Note: child support is not
            considered alimony.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1040 \ </emphasis>N257
            </para>

            <para>Other income, misc.
            </para>
          </entry>

          <entry>
            Miscellaneous income such as: a hobby or a farm you operate mostly for recreation and
            pleasure, jury duty pay. Exclude self employment income, gambling winnings, prizes and
            awards.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1040 \ </emphasis>N258
            </para>

            <para>Sick pay or disability pay
            </para>
          </entry>

          <entry>
            Amounts you receive from your employer while you are sick or injured are part of your
            salary or wages. Exclude workers&rsquo; compensation, accident or health insurance
            policy benefits, if you paid the premiums.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1040 \ </emphasis>N260
            </para>

            <para>State and local tax refunds
            </para>
          </entry>

          <entry>
            Refund of state or local income tax refund (or credit or offset) which you deducted or
            took a credit for in an earlier year. You should receive a statement, Form 1099-G. Not
            reportable if you didn&rsquo;t itemize last year.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1040 \ </emphasis>N262
            </para>

            <para>IRA contribution, self
            </para>
          </entry>

          <entry>
            Contribution to a qualified IRA. If you or your spouse are covered by a company
            retirement plan, this amount could be limited or eliminated.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1040 \ </emphasis>N263
            </para>

            <para>Keogh deduction, self
            </para>
          </entry>

          <entry>
            Contributions to a Keogh or HR 10 plan of a sole proprietor or a partnership.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1040 \ </emphasis>N264
            </para>

            <para>Alimony paid
            </para>
          </entry>

          <entry>
            Amounts payed as alimony or separate maintenance. Note: child support is not considered
            alimony.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>&lt; F1040 \ </emphasis>N265
            </para>

            <para>Early withdrawal penalty
            </para>
          </entry>

          <entry>
            Penalty on Early Withdrawal of Savings from CD&rsquo;s or similar instruments. This is
            reported on Form 1099-INT or Form 1099-OID.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1040 \ </emphasis>N266
            </para>

            <para>Social Security income, self
            </para>
          </entry>

          <entry>
            The part of any monthly benefit under title II of the Social Security Act. These will be
            reported on Form SSA-1099.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1040 \ </emphasis>N269
            </para>

            <para>Taxable fringe benefits
            </para>
          </entry>

          <entry>
            Fringe benefits you receive in connection with the performance of your services are
            included in your gross income as compensation. Examples: Accident or Health Plan,
            Educational Assistance, Group-Term Life Insurance, Transportation (company car).
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1040 \ </emphasis>N481
            </para>

            <para>IRA contribution, spouse
            </para>
          </entry>

          <entry>
            Contribution of a working spouse to a qualified IRA. If you or your spouse are covered
            by a company retirement plan, the deductible contribution could be limited or
            eliminated.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1040 \ </emphasis>N482
            </para>

            <para>IRA contrib., non-work spouse
            </para>
          </entry>

          <entry>
            IRA contribution for a non-working spouse.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1040 \ </emphasis>N483
            </para>

            <para>Social Security inc., spouse
            </para>
          </entry>

          <entry>
            Spouse&rsquo;s part of any monthly benefit under title II of the Social Security Act.
            These will be reported on Form SSA-1099.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1040 \ </emphasis>N516
            </para>

            <para>Keogh deduction, spouse
            </para>
          </entry>

          <entry>
            Spouse Contributions to a Keogh or HR 10 plan of a sole proprietor or a partnership.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1040 \ </emphasis>N517
            </para>

            <para>SEP-IRA deduction, self
            </para>
          </entry>

          <entry>
            Contributions made to a simplified employee pension plan (SEP-IRA).
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1040 \ </emphasis>N518
            </para>

            <para>SEP-IRA deduction, spouse
            </para>
          </entry>

          <entry>
            Spouse contributions made to a simplified employee pension plan (SEP-IRA).
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1040 \ </emphasis>N519
            </para>

            <para>RR retirement income, self
            </para>
          </entry>

          <entry>
            The part of tier I railroad retirement benefits, which are treated as a social security
            benefits. These will be reported on Form RRB-1099.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1040 \ </emphasis>N520
            </para>

            <para>RR retirement inc., spouse
            </para>
          </entry>

          <entry>
            Spouse&rsquo;s part of tier I railroad retirement benefits, which are treated as a
            social security benefits. These will be reported on Form RRB-1099.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1040 \ </emphasis>N521
            </para>

            <para>Federal estimated tax, quarterly
            </para>
          </entry>

          <entry>
            The quarterly payments you made on your estimated Federal income tax (Form 1040-ES).
            Include any overpay from your previous year return that you applied to your estimated
            tax. NOTE: If a full year (Jan 1, YEAR to Dec 31, YEAR) is specified, &app; adjusts the
            date to Mar 1, YEAR to Feb 28, YEAR+1. Thus, the payment due Jan 15 is exported for the
            correct year.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1040 \ </emphasis>N607
            </para>

            <para>Medical savings contribution, self
            </para>
          </entry>

          <entry>
            Contributions made to your medical savings account that were not reported on your Form
            W-2.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1040 \ </emphasis>N608
            </para>

            <para>Medical savings contribution, spouse
            </para>
          </entry>

          <entry>
            Contributions made to your spouse&rsquo;s medical savings account that were not reported
            on their Form W-2.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1040 \ </emphasis>N609
            </para>

            <para>SIMPLE contribution, self
            </para>
          </entry>

          <entry>
            Contributions made to your SIMPLE retirement plan that were not reported on your Form
            W-2.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1040 \ </emphasis>N610
            </para>

            <para>SIMPLE contribution, spouse
            </para>
          </entry>

          <entry>
            Contributions made to your spouse&rsquo;s SIMPLE retirement plan that were not reported
            on your spouse&rsquo;s Form W-2.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1040 \ </emphasis>N611
            </para>

            <para>Fed tax withheld, Social Security, self
            </para>
          </entry>

          <entry>
            The amount of federal income taxes withheld from your part of any monthly benefit under
            title II of the Social Security Act.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1040 \ </emphasis>N612
            </para>

            <para>Fed tax withheld, Social Security, spouse
            </para>
          </entry>

          <entry>
            The amount of federal income taxes withheld from your spouse&rsquo;s part of any monthly
            benefit under title II of the Social Security Act.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1040 \ </emphasis>N613
            </para>

            <para>Fed tax withheld, RR retire, self
            </para>
          </entry>

          <entry>
            The amount of federal income taxes withheld from your part of tier I railroad retirement
            benefits, which are treated as a social security benefits.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1040 \ </emphasis>N614
            </para>

            <para>Fed tax withheld, RR retire, spouse
            </para>
          </entry>

          <entry>
            The amount of federal income taxes withheld from your spouse&rsquo;s part of tier I
            railroad retirement benefits, which are treated as a social security benefits.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1040 \ </emphasis>N636
            </para>

            <para>Student loan interest
            </para>
          </entry>

          <entry>
            The amount of interest you paid this year on qualified student loans.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>Help F1099-G \ </emphasis>H634
            </para>

            <para>Form 1099-G - certain Government payments
            </para>
          </entry>

          <entry>
            Form 1099-G is used to report certain government payments from federal, state, or local
            governments.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1099-G \ </emphasis>N260
            </para>

            <para>State and local tax refunds
            </para>
          </entry>

          <entry>
            Refund of state or local income tax refund (or credit or offset) which you deducted or
            took a credit for in an earlier year. You should receive a statement, Form 1099-G. Not
            reportable if you didn&rsquo;t itemize last year.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1099-G \ </emphasis>N479
            </para>

            <para>Unemployment compensation
            </para>
          </entry>

          <entry>
            Total unemployment compensation paid to you this year. Reported on Form 1099-G.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1099-G \ </emphasis>N605
            </para>

            <para>Unemployment comp repaid
            </para>
          </entry>

          <entry>
            If you received an overpayment of unemployment compensation this year or last and you
            repaid any of it this year, subtract the amount you repaid from the total amount you
            received.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1099-G \ </emphasis>N606
            </para>

            <para>Fed tax withheld, unemployment comp
            </para>
          </entry>

          <entry>
            The amount of federal income taxes withheld from your unemployment compensation.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1099-G \ </emphasis>N672
            </para>

            <para>Qualified state tuition earnings
            </para>
          </entry>

          <entry>
            Qualified state tuition program earnings you received this year.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>Help F1099-MISC \ </emphasis>H553
            </para>

            <para>Form 1099-MISC - MISCellaneous income
            </para>
          </entry>

          <entry>
            Form 1099-MISC is used to report miscellaneous income received and direct sales of
            consumer goods for resale.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ F1099-MISC \ </emphasis>N259
            </para>

            <para>Prizes and awards
            </para>
          </entry>

          <entry>
            The amount of prizes and awards that are not for services performed. Included is the
            fair market value of merchandise won on game shows.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ F1099-MISC \ </emphasis>N557
            </para>

            <para>Other income
            </para>
          </entry>

          <entry>
            The amount of prizes and awards that are not for services performed. Included is the
            fair market value of merchandise won on game shows. Included is all punitive damages,
            any damages for nonphysical injuries or sickness, and any other taxable damages,
            Deceased employee&rsquo;s wages paid to estate or beneficiary.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ F1099-MISC \ </emphasis>N555
            </para>

            <para>Rents
            </para>
          </entry>

          <entry>
            Amounts received for all types of rents, such as real estate rentals for office space,
            machine rentals, and pasture rentals.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ F1099-MISC \ </emphasis>N556
            </para>

            <para>Royalties
            </para>
          </entry>

          <entry>
            The gross royalty payments received from a publisher or literary agent.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ F1099-MISC \ </emphasis>N558
            </para>

            <para>Federal tax withheld
            </para>
          </entry>

          <entry>
            The amount of federal income tax withheld (backup withholding) from 1099-MISC income.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ F1099-MISC \ </emphasis>N559
            </para>

            <para>Fishing boat proceeds
            </para>
          </entry>

          <entry>
            Your share of all proceeds from the sale of a catch or the fair market value of a
            distribution in kind that you received as a crew member of a fishing boat.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ F1099-MISC \ </emphasis>N560
            </para>

            <para>Medical/health payments
            </para>
          </entry>

          <entry>
            The amount of payments received as a physician or other supplier or provider of medical
            or health care services. This includes payments made by medical and health care insurers
            under health, accident, and sickness insurance programs.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ F1099-MISC \ </emphasis>N561
            </para>

            <para>Non employee compensation
            </para>
          </entry>

          <entry>
            The amount of non-employee compensation received. This includes fees, commissions,
            prizes and awards for services performed, other forms of compensation for services you
            performed for a trade or business by which you are not employed. Also include oil and
            gas payments for a working interest.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ F1099-MISC \ </emphasis>N562
            </para>

            <para>Crop insurance proceeds
            </para>
          </entry>

          <entry>
            The amount of crop insurance proceeds as the result of crop damage.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ F1099-MISC \ </emphasis>N563
            </para>

            <para>State tax withheld
            </para>
          </entry>

          <entry>
            The amount of state income tax withheld (state backup withholding) from 1099-MISC
            income.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>Help F1099=MSA \ </emphasis>H629
            </para>

            <para>Form 1099-MSA Medical Savings Account
            </para>
          </entry>

          <entry>
            Form 1099-MSA is used to report medical savings account distributions.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1099-MSA \ </emphasis>N631
            </para>

            <para>MSA gross distribution
            </para>
          </entry>

          <entry>
            The amount you received this year from a Medical Savings Account. The amount may have
            been a direct payment to the medical service provider or distributed to you.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F1099-MSA \ </emphasis>N632
            </para>

            <para>MSA earnings on excess contrib
            </para>
          </entry>

          <entry>
            The earnings on any excess contributions you withdrew from an MSA by the due date of
            your income tax return. If you withdrew the excess, plus any earnings, by the due date
            of your income tax return, you must include the earnings in your income in the year you
            received the distribution even if you used it to pay qualified medical expenses.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>Help F1099-R \ </emphasis>H473
            </para>

            <para>Form 1099-R - Retirement distributions
            </para>
          </entry>

          <entry>
            Form 1099-R is used to report taxable and non-taxable retirement distributions from
            retirement, pension, profit-sharing, or annuity plans. Use a separate Form 1099-R for
            each payer.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ F1099-R \ </emphasis>N475
            </para>

            <para>Total pension gross distribution
            </para>
          </entry>

          <entry>
            The gross amount of a distribution from a qualified pension or annuity plan. Note: IRA
            distributions are not included here.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ F1099-R \ </emphasis>N476
            </para>

            <para>Total pension taxable distribution
            </para>
          </entry>

          <entry>
            The taxable amount of a distribution from a qualified pension or annuity plan. Note: IRA
            distributions are not included here.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ F1099-R \ </emphasis>N477
            </para>

            <para>Total IRA gross distribution
            </para>
          </entry>

          <entry>
            The gross amount of a distribution from a qualified Individual Retirement Arrangement
            (IRA) plan.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ F1099-R \ </emphasis>N478
            </para>

            <para>Total IRA taxable distribution
            </para>
          </entry>

          <entry>
            The taxable amount of a distribution from a qualified Individual Retirement Arrangement
            (IRA) plan.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ F1099-R \ </emphasis>N529
            </para>

            <para>Pension federal tax withheld
            </para>
          </entry>

          <entry>
            The amount of federal income taxes withheld from your pension distribution.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ F1099-R \ </emphasis>N530
            </para>

            <para>Pension state tax withheld
            </para>
          </entry>

          <entry>
            The amount of state income taxes withheld from your pension distribution.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ F1099-R \ </emphasis>N531
            </para>

            <para>Pension local tax withheld
            </para>
          </entry>

          <entry>
            The amount of local income taxes withheld from your pension distribution.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ F1099-R \ </emphasis>N532
            </para>

            <para>IRA federal tax withheld
            </para>
          </entry>

          <entry>
            The amount of federal income taxes withheld from your IRA distribution.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ F1099-R \ </emphasis>N533
            </para>

            <para>IRA state tax withheld
            </para>
          </entry>

          <entry>
            The amount of state income taxes withheld from your IRA distribution.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ F1099-R \ </emphasis>N534
            </para>

            <para>IRA local tax withheld
            </para>
          </entry>

          <entry>
            The amount of local income taxes withheld from your IRA distribution.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ F1099-R \ </emphasis>N623
            </para>

            <para>SIMPLE total gross distribution
            </para>
          </entry>

          <entry>
            The gross amount of a distribution received from a qualified SIMPLE pension plan.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ F1099-R \ </emphasis>N624
            </para>

            <para>SIMPLE total taxable distribution
            </para>
          </entry>

          <entry>
            The taxable amount of a distribution received from a qualified SIMPLE plan. This amount
            may be subject to a federal penalty of up to 25%.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ F1099-R \ </emphasis>N625
            </para>

            <para>SIMPLE federal tax withheld
            </para>
          </entry>

          <entry>
            The amount of federal income taxes withheld from a SIMPLE distribution received.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ F1099-R \ </emphasis>N626
            </para>

            <para>SIMPLE state tax withheld
            </para>
          </entry>

          <entry>
            The amount of state income taxes withheld from a SIMPLE distribution received.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ F1099-R \ </emphasis>N627
            </para>

            <para>SIMPLE local tax withheld
            </para>
          </entry>

          <entry>
            The amount of local income taxes withheld from a SIMPLE distribution received.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>Help F2106 \ </emphasis>H380
            </para>

            <para>employee business expenses
            </para>
          </entry>

          <entry>
            Form 2106 is used to deduct employee business expenses. You must file this form if you
            were reimbursed by your employer or claim job-related travel, transportation, meal, or
            entertainment expenses. Use a separate Form 2106 for your spouse&rsquo;s expenses.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F2106 \ </emphasis>N381
            </para>

            <para>Education expenses
            </para>
          </entry>

          <entry>
            Cost of tuition, books, supplies, laboratory fees, and similar items, and certain
            transportation costs if the education maintains or improves skills required in your
            present work or is required by your employer or the law to keep your salary, status, or
            job, and the requirement serves a business purpose of your employer. Expenses are not
            deductible if they are needed to meet the minimum educational requirements to qualify
            you in your work or business or will lead to qualifying you in a new trade or business.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F2106 \ </emphasis>N382
            </para>

            <para>Automobile expenses
            </para>
          </entry>

          <entry>
            Total annual expenses for gasoline, oil, repairs, insurance, tires, license plates, or
            similar items.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F2106 \ </emphasis>N384
            </para>

            <para>Local transportation expenses
            </para>
          </entry>

          <entry>
            Local transportation expenses are the expenses of getting from one workplace to another
            when you are not traveling away from home. They include the cost of transportation by
            air, rail, bus, taxi, and the cost of using your car. Generally, the cost of commuting
            to and from your regular place of work is not deductible.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F2106 \ </emphasis>N385
            </para>

            <para>Other business expenses
            </para>
          </entry>

          <entry>
            Other job-related expenses, including expenses for business gifts, trade publications,
            etc.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F2106 \ </emphasis>N386
            </para>

            <para>Meal/entertainment expenses
            </para>
          </entry>

          <entry>
            Allowable meals and entertainment expense, including meals while away from your tax home
            overnight and other business meals and entertainment.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F2106 \ </emphasis>N387
            </para>

            <para>Reimb. business expenses (non-meal/ent.)
            </para>
          </entry>

          <entry>
            Reimbursement for business expenses from your employer that is NOT included on your Form
            W-2. Note: meals and entertainment are NOT included here.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F2106 \ </emphasis>N388
            </para>

            <para>Reimb. meal/entertainment expenses
            </para>
          </entry>

          <entry>
            Reimbursement for meal and entertainment expenses from your employer that is NOT
            included on your Form W-2.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F2106 \ </emphasis>N389
            </para>

            <para>Job seeking expenses
            </para>
          </entry>

          <entry>
            Fees to employment agencies and other costs to look for a new job in your present
            occupation, even if you do not get a new job.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F2106 \ </emphasis>N390
            </para>

            <para>Special clothing expenses
            </para>
          </entry>

          <entry>
            cost and upkeep of work clothes, if you must wear them as a condition of your
            employment, and the clothes are not suitable for everyday wear. Include the cost of
            protective clothing required in your work, such as safety shoes or boots, safety
            glasses, hard hats, and work gloves.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F2106 \ </emphasis>N391
            </para>

            <para>Employee home office expenses
            </para>
          </entry>

          <entry>
            Your use of the business part of your home must be: exclusive, regular, for your trade
            or business, AND The business part of your home must be one of the following: your
            principal place of business, a place where you meet or deal with patients, clients, or
            customers in the normal course of your trade or business, or a separate structure (not
            attached to your home) you use in connection with your trade or business. Additionally,
            Your business use must be for the convenience of your employer, and You do not rent all
            or part of your home to your employer and use the rented portion to perform services as
            an employee. See IRS Pub 587.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F2106 \ </emphasis>N383
            </para>

            <para>Travel (away from home)
            </para>
          </entry>

          <entry>
            Travel expenses are those incurred while traveling away from home for your employer. The
            cost of getting to and from your business destination (air, rail, bus, car, etc.), taxi
            fares, baggage charges, and cleaning and laundry expenses. Note: meal and entertainment
            expenses are not included here.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>Help F4137 \ </emphasis>H503
            </para>

            <para>Form 4137 - tips not reported
            </para>
          </entry>

          <entry>
            Form 4137 is used to compute social security and Medicare tax owed on tips you did not
            report to your employer.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4137 \ </emphasis>N505
            </para>

            <para>Total cash/tips not reported to employer
            </para>
          </entry>

          <entry>
            The amount of tips you did not report to your employer.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>Help F2441 \ </emphasis>H400
            </para>

            <para>Form 2441 - child and dependent credit
            </para>
          </entry>

          <entry>
            Form 2441 is used to claim a credit for child and dependent care expenses.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>&lt; F2441 \ </emphasis>N401
            </para>

            <para>Qualifying child/dependent care expenses
            </para>
          </entry>

          <entry>
            The total amount you actually paid to the care provider. Also, include amounts your
            employer paid to a third party on your behalf.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>&lt; F2441 \ </emphasis>N402
            </para>

            <para>Qualifying household expenses
            </para>
          </entry>

          <entry>
            The cost of services needed to care for the qualifying person as well as to run the
            home. They include the services of a babysitter, cleaning person, cook, maid, or
            housekeeper if the services were partly for the care of the qualifying person.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>Help F3903 \ </emphasis>H403
            </para>

            <para>Form 3903 - moving expenses
            </para>
          </entry>

          <entry>
            Form 3903 is used to claim moving expenses.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F3903 \ </emphasis>N406
            </para>

            <para>Transport/storage of goods
            </para>
          </entry>

          <entry>
            The amount you paid to pack, crate and move your household goods and personal effects.
            You may include the cost to store and insure household goods and personal effects within
            any period of 30 days in a row after the items were moved from your old home.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F3903 \ </emphasis>N407
            </para>

            <para>Travel/lodging, except meals
            </para>
          </entry>

          <entry>
            The amount you paid to travel from your old home to your new home. This includes
            transportation and lodging on the way. Although not all members of your household must
            travel together, you may only include expenses for one trip per person. Do not include
            meals.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>Help F4684 \ </emphasis>H412
            </para>

            <para>Form 4684 - casualties and thefts
            </para>
          </entry>

          <entry>
            Form 4684 is used to report gains and losses from casualties and thefts.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4684 \ </emphasis>N416
            </para>

            <para>FMV after casualty
            </para>
          </entry>

          <entry>
            The fair market value (FMV) is the price at which the property would change hands
            between a willing buyer and seller, each having knowledge of the relevant facts. The FMV
            after a theft is zero if the property is not recovered. The FMV is generally determined
            by competent appraisal.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4684 \ </emphasis>N413
            </para>

            <para>Basis of casualty property
            </para>
          </entry>

          <entry>
            Cost or other basis usually means original cost plus improvements. Subtract any
            postponed gain from the sale of a previous main home. Special rules apply to property
            received as a gift or inheritance. See Pub 551, Basis of Assets, for details.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4684 \ </emphasis>N414
            </para>

            <para>Insurance/reimbursement
            </para>
          </entry>

          <entry>
            The amount of insurance or other reimbursement you received expect to receive.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4684 \ </emphasis>N415
            </para>

            <para>FMV before casualty
            </para>
          </entry>

          <entry>
            The fair market value (FMV) is the price at which the property would change hands
            between a willing buyer and seller, each having knowledge of the relevant facts. FMV is
            generally determined by competent appraisal.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>Help F4835 \ </emphasis>H569
            </para>

            <para>Form 4835 - farm rental income
            </para>
          </entry>

          <entry>
            Form 4835 is used to report farm rental income received as a share of crops or livestock
            produced by your tenant if you did not materially participate in the operation or
            management of the farm. Use a different copy of Form 4835 for each farm rented.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N572
            </para>

            <para>Total cooperative distributions
            </para>
          </entry>

          <entry>
            Distributions received from a cooperative. This includes patronage dividends, non
            patronage distributions, per-unit retain allocations, and redemption of non qualified
            notices and per unit retain allocations. Reported on Form 1099-PATR.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N571
            </para>

            <para>Sale of livestock/produce
            </para>
          </entry>

          <entry>
            Income you received from livestock, produce, grains, and other crops based on
            production. Under both the cash and the accrual methods of reporting, you must report
            livestock or crop share rentals received in the year you convert them into money or its
            equivalent.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N573
            </para>

            <para>Agricultural program payments
            </para>
          </entry>

          <entry>
            Government payments received for: price support payments, market gain from the repayment
            of a secured Commodity Credit Corporation (CCC) loan for less than the original loan
            amount, diversion payments, cost-share payments (sight drafts), payments in the form of
            materials (such as fertilizer or lime) or services (such as grading or building dams).
            Reported on Form 1099-G.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N574
            </para>

            <para>CCC loans reported/election
            </para>
          </entry>

          <entry>
            Generally, you do not report CCC loan proceeds as income. However, if you pledge part or
            all of your production to secure a CCC loan, you may elect to report the loan proceeds
            as income in the year you receive them, instead of the year you sell the crop.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N575
            </para>

            <para>CCC loans forfeited/repaid
            </para>
          </entry>

          <entry>
            The full amount forfeited or repaid with certificates, even if you reported the loan
            proceeds as income. See IRS Pub 225.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N576
            </para>

            <para>Crop insurance proceeds received
            </para>
          </entry>

          <entry>
            You generally include crop insurance proceeds in the year you receive them. Treat as
            crop insurance proceeds the crop disaster payments you receive from the federal
            government.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N577
            </para>

            <para>Crop insurance proceeds deferred
            </para>
          </entry>

          <entry>
            If you use the cash method of accounting and receive crop insurance proceeds in the same
            tax year in which the crops are damaged, you can choose to postpone reporting the
            proceeds as income until the following tax year. A statement must also be attached to
            your return. See IRS Pub 225.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N578
            </para>

            <para>Other income
            </para>
          </entry>

          <entry>
            Illegal Federal irrigation subsidies, bartering income, income from discharge of
            indebtedness, state gasoline or fuel tax refund, the gain or loss on the sale of
            commodity futures contracts, etc.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N579
            </para>

            <para>Car and truck expenses
            </para>
          </entry>

          <entry>
            The business portion of car or truck expenses, such as, for gasoline, oil, repairs,
            insurance, tires, license plates, etc.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N580
            </para>

            <para>Chemicals
            </para>
          </entry>

          <entry>
            Chemicals used in operating your farm, such as insect sprays and dusts.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N581
            </para>

            <para>Conservation expenses
            </para>
          </entry>

          <entry>
            Your expenses for soil or water conservation or for the prevention of erosion of land
            used in farming. To take this deduction, your expenses must be consistent with a plan
            approved by the Natural Resources Conservation Service (NRCS) of the Department of
            Agriculture.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N582
            </para>

            <para>Custom hire expenses
            </para>
          </entry>

          <entry>
            Amounts you paid for custom hire (machine work) (the machine operator furnished the
            equipment). Do not include amounts paid for rental or lease of equipment you operated
            yourself.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N583
            </para>

            <para>Employee benefit programs
            </para>
          </entry>

          <entry>
            Contributions to employee benefit programs, such as accident and health plans,
            group-term life insurance, and dependent care assistance programs. Do not include
            contributions that are a incidental part of a pension or profit-sharing plan.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N584
            </para>

            <para>Feed purchased
            </para>
          </entry>

          <entry>
            The cost of feed for your livestock. Generally, you cannot currently deduct expenses for
            feed to be consumed by your livestock in a later tax year. See instructions for Schedule
            F.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N585
            </para>

            <para>Fertilizers and lime
            </para>
          </entry>

          <entry>
            The cost of fertilizer, lime, and other materials applied to farm land to enrich,
            neutralize, or condition it. You can also deduct the cost of applying these materials.
            However, see Prepaid Farm Supplies, in Pub 225, for a rule that may limit your deduction
            for these materials.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N586
            </para>

            <para>Freight and trucking
            </para>
          </entry>

          <entry>
            The costs of freight or trucking of produce or livestock.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N587
            </para>

            <para>Gasoline, fuel, and oil
            </para>
          </entry>

          <entry>
            The costs of gas, fuel, oil, etc. for farm equipment.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N588
            </para>

            <para>Insurance (other than health)
            </para>
          </entry>

          <entry>
            Premiums paid for farm business insurance, such as: fire, storm, crop, theft and
            liability protection of farm assets. Do not include premiums for employee accident and
            health insurance.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N589
            </para>

            <para>Interest expense, mortgage
            </para>
          </entry>

          <entry>
            The interest you paid to banks or other financial institutions for which you received a
            Form 1098, for a mortgage on real property used in your farming business (other than
            your main home). If you paid interest on a debt secured by your main home, and any
            proceeds from that debt were used in your farming operation, refer to IRS Pub 225.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N590
            </para>

            <para>Interest expense, other
            </para>
          </entry>

          <entry>
            The interest you paid for which you did not receive a Form 1098 (perhaps someone else
            did, and you are liable too), for a mortgage or other loans for your farm business.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N591
            </para>

            <para>Labor hired
            </para>
          </entry>

          <entry>
            The amounts you paid for farm labor. Do not include amounts paid to yourself. Count the
            cost of boarding farm labor but not the value of any products they used from the farm.
            Count only what you paid house-hold help to care for farm laborers.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N592
            </para>

            <para>Pension/profit-sharing plans
            </para>
          </entry>

          <entry>
            Enter your deduction for contributions to employee pension, profit-sharing, or annuity
            plans. If the plan included you as a self-employed person, see the instructions for
            Schedule C (Form 1040).
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N593
            </para>

            <para>Rent/lease vehicles, equip.
            </para>
          </entry>

          <entry>
            The business portion of your rental cost, for rented or leased vehicles, machinery, or
            equipment. But if you leased a vehicle for a term of 30 days or more, you may have to
            reduce your deduction by an inclusion amount. For details, see the instructions for
            Schedule C (Form 1040).
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N594
            </para>

            <para>Rent/lease land, animals
            </para>
          </entry>

          <entry>
            Amounts paid to rent or lease property such as pasture or farm land.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N595
            </para>

            <para>Repairs and maintenance
            </para>
          </entry>

          <entry>
            Amounts you paid for repairs and maintenance of farm buildings, machinery, and
            equipment. You can also include what you paid for tools of short life or minimal cost,
            such as shovels and rakes.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N596
            </para>

            <para>Seeds and plants purchased
            </para>
          </entry>

          <entry>
            The amounts paid for seeds and plants purchased for farming.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N597
            </para>

            <para>Storage and warehousing
            </para>
          </entry>

          <entry>
            Amounts paid for storage and warehousing of crops, grains, etc.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N598
            </para>

            <para>Supplies purchased
            </para>
          </entry>

          <entry>
            Livestock supplies and other supplies, including bedding, office supplies, etc.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N599
            </para>

            <para>Taxes
            </para>
          </entry>

          <entry>
            Real estate and personal property taxes on farm business assets; Social security and
            Medicare taxes you paid to match what you are required to withhold from farm
            employees&rsquo; wages and any Federal unemployment tax paid; Federal highway use tax.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N600
            </para>

            <para>Utilities
            </para>
          </entry>

          <entry>
            Amounts you paid for gas, electricity, water, etc., for business use on the farm. Do not
            include personal utilities. You cannot deduct the base rate (including taxes) of the
            first telephone line into your residence, even if you use it for business.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N601
            </para>

            <para>Vet, breeding, medicine
            </para>
          </entry>

          <entry>
            The costs of veterinary services, medicine and breeding fees.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4835 \ </emphasis>N602
            </para>

            <para>Other farm expenses
            </para>
          </entry>

          <entry>
            Include all ordinary and necessary farm rental expenses not deducted elsewhere on Form
            4835, such as advertising, office supplies, etc. Do not include fines or penalties paid
            to a government for violating any law.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>Help F4952 \ </emphasis>H425
            </para>

            <para>Form 4952 - investment interest
            </para>
          </entry>

          <entry>
            Form 4952 is used to compute the amount of investment interest expense deductible for
            the current year and the amount, if any, to carry forward to future years.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F4952 \ </emphasis>N426
            </para>

            <para>Investment interest expense
            </para>
          </entry>

          <entry>
            The investment interest paid or accrued during the tax year, regardless of when you
            incurred the indebtedness. Investment interest is interest paid or accrued on a loan (or
            part of a loan) that is allocable to property held for investment.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>Help F6252 \ </emphasis>H427
            </para>

            <para>Form 6252 - income from casual sales
            </para>
          </entry>

          <entry>
            Form 6252 is used to report income from casual sales of real or personal property when
            you will receive any payments in a tax year after the year of sale (i.e., installment
            sale).
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F6252 \ </emphasis>N428
            </para>

            <para>Selling price
            </para>
          </entry>

          <entry>
            Enter the total of any money, face amount of the installment obligation, and the FMV of
            other property that you received or will receive in exchange for the property sold.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F6252 \ </emphasis>N429
            </para>

            <para>Debt assumed by buyer
            </para>
          </entry>

          <entry>
            Enter only mortgages or other debts the buyer assumed from the seller or took the
            property subject to. Do not include new mortgages the buyer gets from a bank, the
            seller, or other sources.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F6252 \ </emphasis>N431
            </para>

            <para>Depreciation allowed
            </para>
          </entry>

          <entry>
            Enter all depreciation or amortization you deducted or should have deducted from the
            date of purchase until the date of sale. Add any section 179 expense deduction. Several
            other adjustments are allowed, See Form 6252 instructions.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F6252 \ </emphasis>N432
            </para>

            <para>Expenses of sale
            </para>
          </entry>

          <entry>
            Enter sales commissions, advertising expenses, attorney and legal fees, etc., in selling
            the property.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F6252 \ </emphasis>N434
            </para>

            <para>Payments received this year
            </para>
          </entry>

          <entry>
            Enter all money and the fair market value (FMV) of any property you received in this tax
            year. Include as payments any amount withheld to pay off a mortgage or other debt, such
            as broker and legal fees. Do not include interest whether stated or unstated.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F6252 \ </emphasis>N435
            </para>

            <para>Payments received prior years
            </para>
          </entry>

          <entry>
            Enter all money and the fair market value (FMV) of property you received before this tax
            year from the sale. Include allocable installment income and any other deemed payments
            from prior years. Do not include interest whether stated or unstated.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>Help F8815 \ </emphasis>H441
            </para>

            <para>Form 8815 - EE U.S. savings bonds sold for education
            </para>
          </entry>

          <entry>
            Form 8815 is used to compute the amount of interest you may exclude if you cashed series
            EE U.S. savings bonds this year that were issued after 1989 to pay for qualified higher
            education costs.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F8815 \ </emphasis>N442
            </para>

            <para>Qualified higher education expenses
            </para>
          </entry>

          <entry>
            Qualified higher education expenses include tuition and fees required for the enrollment
            or attendance of the person(s). Do not include expenses for room and board, or courses
            involving sports, games, or hobbies that are not part of a degree or certificate
            granting program.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F8815 \ </emphasis>N443
            </para>

            <para>Nontaxable education benefits
            </para>
          </entry>

          <entry>
            Nontaxable educational benefits. These benefits include: Scholarship or fellowship
            grants excludable from income under section 117; Veterans&rsquo; educational assistance
            benefits; Employer-provided educational assistance benefits that are not included in box
            1 of your W-2 form(s); Any other payments (but not gifts, bequests, or inheritances) for
            educational expenses that are exempt from income tax by any U.S. law. Do not include
            nontaxable educational benefits paid directly to, or by, the educational institution.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F8815 \ </emphasis>N444
            </para>

            <para>EE US savings bonds proceeds
            </para>
          </entry>

          <entry>
            Enter the total proceeds (principal and interest) from all series EE and I U.S. savings
            bonds issued after 1989 that you cashed during this tax year.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F8815 \ </emphasis>N445
            </para>

            <para>Post-89 EE bond face value
            </para>
          </entry>

          <entry>
            The face value of all post-1989 series EE bonds cashed this tax year.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>Help F8863 \ </emphasis>H639
            </para>

            <para>Form 8863 - Hope and Lifetime Learning education credits
            </para>
          </entry>

          <entry>
            Form 8863 is used to compute the Hope and Lifetime Learning education credits. IRS rules
            are stringent for these credits. Refer to IRS Publication 970 for more information.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F8863 \ </emphasis>N637
            </para>

            <para>Hope credit
            </para>
          </entry>

          <entry>
            Expenses qualified for the Hope credit are amounts paid this tax year for tuition and
            fees required for the student&rsquo;s enrollment or attendance at an eligible
            educational institution.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F8863 \ </emphasis>N638
            </para>

            <para>Lifetime learning credit
            </para>
          </entry>

          <entry>
            Expenses qualified for the Lifetime Learning credit are amounts paid this tax year for
            tuition and fees required for the student&rsquo;s enrollment or attendance at an
            eligible educational institution.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>Help F8829 \ </emphasis>H536
            </para>

            <para>Form 8829 - business use of your home
            </para>
          </entry>

          <entry>
            Form 8829 is used only if you file a Schedule C, Profit or Loss from Business, and you
            meet specific requirements to deduct expenses for the business use of your home. IRS
            rules are stringent for this deduction. Refer to IRS Publication 587.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F8829 \ </emphasis>N537
            </para>

            <para>Deductible mortgage interest
            </para>
          </entry>

          <entry>
            The total amount of mortgage interest that would be deductible whether or not you used
            your home for business (i.e., amounts allowable as itemized deductions on Schedule A,
            Form 1040). Form 8829 computes the deductible business portion.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F8829 \ </emphasis>N538
            </para>

            <para>Real estate taxes
            </para>
          </entry>

          <entry>
            The total amount of real estate taxes that would be deductible whether or not you used
            your home for business (i.e., amounts allowable as itemized deductions on Schedule A,
            Form 1040). Form 8829 computes the deductible business portion.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F8829 \ </emphasis>N539
            </para>

            <para>Insurance
            </para>
          </entry>

          <entry>
            The total amount of insurance paid for your home, in which an area or room is used
            regularly and exclusively for business. Form 8829 computes the deductible business
            portion.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F8829 \ </emphasis>N540
            </para>

            <para>Repairs and maintenance
            </para>
          </entry>

          <entry>
            The total amount of repairs and maintenance paid for your home, in which an area or room
            is used regularly and exclusively for business. Form 8829 computes the deductible
            business portion.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F8829 \ </emphasis>N541
            </para>

            <para>Utilities
            </para>
          </entry>

          <entry>
            The total amount of utilities paid for your home, in which an area or room is used
            regularly and exclusively for business. Form 8829 computes the deductible business
            portion.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F8829 \ </emphasis>N542
            </para>

            <para>Other expenses
            </para>
          </entry>

          <entry>
            If you rent rather than own your home, include rent paid for your home, in which an area
            or room is used regularly and exclusively for business. Form 8829 computes the
            deductible business portion.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>Help F8839 \ </emphasis>H617
            </para>

            <para>Form 8839 - adoption expenses
            </para>
          </entry>

          <entry>
            Form 8839 is used to report qualified adoption expenses.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F8839 \ </emphasis>N618
            </para>

            <para>Adoption fees
            </para>
          </entry>

          <entry>
            Adoption fees that are reasonable and necessary, directly related to, and for the
            principal purpose of, the legal adoption of an eligible child.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F8839 \ </emphasis>N619
            </para>

            <para>Court costs
            </para>
          </entry>

          <entry>
            Court costs that are reasonable and necessary, directly related to, and for the
            principal purpose of, the legal adoption of an eligible child.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F8839 \ </emphasis>N620
            </para>

            <para>Attorney fees
            </para>
          </entry>

          <entry>
            Attorney fees that are reasonable and necessary, directly related to, and for the
            principal purpose of, the legal adoption of an eligible child.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F8839 \ </emphasis>N621
            </para>

            <para>Traveling expenses
            </para>
          </entry>

          <entry>
            Traveling expenses (including meals and lodging) while away from home, directly related
            to, and for the principal purpose of, the legal adoption of an eligible child.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> F8839 \ </emphasis>N622
            </para>

            <para>Other expenses
            </para>
          </entry>

          <entry>
            Other expenses that are reasonable and necessary, directly related to, and for the
            principal purpose of, the legal adoption of an eligible child.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Home Sale \ </emphasis>N392
            </para>

            <para>Home Sale worksheets (was F2119)
            </para>
          </entry>

          <entry>
            Home Sale worksheets (replaces Form 2119) are used to report the sale of your personal
            residence. See IRS Pub 523.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Home Sale \ </emphasis>N393
            </para>

            <para>Selling price of old home
            </para>
          </entry>

          <entry>
            The selling price is the total amount you receive for your home. It includes money, all
            notes, mortgages, or other debts assumed by the buyer as part of the sale, and the fair
            market value of any other property or any services you receive. Reported on Form 1099-S.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Home Sale \ </emphasis>N394
            </para>

            <para>Expense of sale
            </para>
          </entry>

          <entry>
            Selling expenses include commissions, advertising fees, legal fees, title insurance, and
            loan charges paid by the seller, such as loan placement fees or "points."
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Home Sale \ </emphasis>N396
            </para>

            <para>Fixing-up expenses
            </para>
          </entry>

          <entry>
            Fixing-up expenses are decorating and repair costs that you paid to sell your old home.
            For example, the costs of painting the home, planting flowers, and replacing broken
            windows are fixing-up expenses. Fixing-up expenses must meet all the following
            conditions. The expenses: Must be for work done during the 90-day period ending on the
            day you sign the contract of sale with the buyer; Must be paid no later than 30 days
            after the date of sale; Cannot be deductible in arriving at your taxable in-come; Must
            not be used in figuring the amount realized; and Must not be capital expenditures or
            improvements.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Home Sale \ </emphasis>N397
            </para>

            <para>Cost of new home
            </para>
          </entry>

          <entry>
            The cost of your new home includes costs incurred within the replacement period
            (beginning 2 years before and ending 2 years after the date of sale) for the following
            items: Buying or building the home; Rebuilding the home; and Capital improvements or
            additions.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>Help Sched A \ </emphasis>H270
            </para>

            <para>Schedule A - itemized deductions
            </para>
          </entry>

          <entry>
            Schedule A is used to report your itemized deductions.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched A \ </emphasis>N271
            </para>

            <para>Subscriptions
            </para>
          </entry>

          <entry>
            Amounts paid for subscriptions to magazines or services that are directly related to the
            production or collection of taxable income. (example: subscriptions to investment
            publications, stock newsletters, etc.).
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched A \ </emphasis>N272
            </para>

            <para>Gambling losses
            </para>
          </entry>

          <entry>
            Gambling losses, but only to the extent of gambling winnings reported on Form 1040.
            Note: not subject to the 2% AGI of limitation.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched A \ </emphasis>N273
            </para>

            <para>Medicine and drugs
            </para>
          </entry>

          <entry>
            Prescription medicines, eyeglasses, contact lenses, hearing aids. Over-the-counter
            medicines are not deductible.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched A \ </emphasis>N274
            </para>

            <para>Medical travel and lodging
            </para>
          </entry>

          <entry>
            Lodging expenses while away from home to receive medical care in a hospital or a medical
            care facility related to a hospital. Do not include more than $50 a night for each
            eligible person. Ambulance service and other travel costs to get medical care.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched A \ </emphasis>N275
            </para>

            <para>State income taxes
            </para>
          </entry>

          <entry>
            State income taxes paid this year for a prior year. Include any part of a prior year
            refund that you chose to have credited to this years state income taxes.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched A \ </emphasis>N276
            </para>

            <para>Real estate taxes
            </para>
          </entry>

          <entry>
            Include taxes (state, local, or foreign) you paid on real estate you own that was not
            used for business, but only if the taxes are based on the assessed value of the
            property. Do not include taxes charged for improvements that tend to increase the value
            of your property (for example, an assessment to build a new sidewalk).
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched A \ </emphasis>N277
            </para>

            <para>Other taxes
            </para>
          </entry>

          <entry>
            Other taxes paid not included under state and local income taxes, real estate taxes, or
            personal property taxes. You may want to take a credit for the foreign tax instead of a
            deduction.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched A \ </emphasis>N280
            </para>

            <para>Cash charity contributions
            </para>
          </entry>

          <entry>
            Contributions or gifts by cash or check you gave to organizations that are religious,
            charitable, educational, scientific, or literary in purpose. You may also deduct what
            you gave to organizations that work to prevent cruelty to children or animals. For
            donations of $250 or more, you must have a statement from the charitable organization
            showing the amount donated and the value of goods or services you received.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched A \ </emphasis>N281
            </para>

            <para>Tax preparation fees
            </para>
          </entry>

          <entry>
            Fees you paid for preparation of your tax return, including fees paid for filing your
            return electronically.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched A \ </emphasis>N282
            </para>

            <para>Investment management fees
            </para>
          </entry>

          <entry>
            Investment interest is interest paid on money you borrowed that is allocable to property
            held for investment. It does not include any interest allocable to passive activities or
            to securities that generate tax-exempt income.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched A \ </emphasis>N283
            </para>

            <para>Home mortgage interest (1098)
            </para>
          </entry>

          <entry>
            Home mortgage interest and points reported to you on Form 1098. The interest could be on
            a first or second mortgage, home equity loan, or refinanced mortgage.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched A \ </emphasis>N284
            </para>

            <para>Points paid (no 1098)
            </para>
          </entry>

          <entry>
            Generally, you must deduct points you paid to refinance a mortgage over the life of the
            loan. If you used part of the proceeds to improve your main home, you may be able to
            deduct the part of the points related to the improvement in the year paid. See Pub. 936
            Use this line for points not reported on Form 1098.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched A \ </emphasis>N484
            </para>

            <para>Doctors, dentists, hospitals
            </para>
          </entry>

          <entry>
            Insurance premiums for medical and dental care, medical doctors, dentists, eye doctors,
            surgeons, X-ray, laboratory services, hospital care, etc. See IRS Pub 502.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched A \ </emphasis>N486
            </para>

            <para>Misc., subject to 2% AGI limit
            </para>
          </entry>

          <entry>
            Safety equipment, small tools, and supplies you needed for your job; Uniforms required
            by your employer and which you may not usually wear away from work; subscriptions to
            professional journals; job search expenses; certain educational expenses. You may need
            to file Form 2106.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched A \ </emphasis>N485
            </para>

            <para>Non-cash charity contributions
            </para>
          </entry>

          <entry>
            The fair market value of donated property, such as used clothing or furniture.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched A \ </emphasis>N522
            </para>

            <para>State estimated tax, quarterly
            </para>
          </entry>

          <entry>
            State estimated tax payments made this year.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched A \ </emphasis>N523
            </para>

            <para>Misc., no 2% AGI limit
            </para>
          </entry>

          <entry>
            Other miscellaneous itemized deductions that are not reduced by 2% of adjusted gross
            income, such as casualty and theft losses from income-producing, amortizable bond
            premium on bonds acquired before October 23, 1986, federal estate tax on income in
            respect to a decedent, certain unrecovered investment in a pension, impairment-related
            work expenses of a disabled person.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched A \ </emphasis>N535
            </para>

            <para>Personal property taxes
            </para>
          </entry>

          <entry>
            Enter personal property tax you paid, but only if it is based on value alone. Example:
            You paid a fee for the registration of your car. Part of the fee was based on the car s
            value and part was based on its weight. You may deduct only the part of the fee that is
            based on the car s value.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched A \ </emphasis>N544
            </para>

            <para>Local income taxes
            </para>
          </entry>

          <entry>
            Local income taxes that were not withheld from your salary, such as local income taxes
            you paid this year for a prior year.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched A \ </emphasis>N545
            </para>

            <para>Home mortgage interest (no 1098)
            </para>
          </entry>

          <entry>
            Home mortgage interest paid, for which you did not receive a Form 1098 from the
            recipient. The interest could be on a first or second mortgage, home equity loan, or
            refinanced mortgage.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>Help Sched B \ </emphasis>H285
            </para>

            <para>Schedule B - interest and dividend income
            </para>
          </entry>

          <entry>
            Schedule B is used to report your interest and dividend income.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ Sched B \ </emphasis>N286
            </para>

            <para>Dividend income, Ordinary
            </para>
          </entry>

          <entry>
            Ordinary dividends from mutual funds, stocks, etc., are reported to you on a 1099-DIV.
            Note: these are sometimes called short term capital gain distributions. Do not include
            (long term) capital gain distributions or non-taxable dividends here, these go on Sched
            D
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>&lt; Sched B \ </emphasis>N287
            </para>

            <para>Interest income
            </para>
          </entry>

          <entry>
            Taxable interest includes interest you receive from bank accounts, credit unions, loans
            you made to others. There are several categories of interest, be sure you select the
            correct one!
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>&lt; Sched B \ </emphasis>N288
            </para>

            <para>Interest income, US government
            </para>
          </entry>

          <entry>
            Interest on U.S. obligations, such as U.S. Treasury bills, notes, and bonds issued by
            any agency of the United States. This income is exempt from all state and local income
            taxes. There are several categories of interest, be sure you select the correct one!
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>&lt; Sched B \ </emphasis>N289
            </para>

            <para>Interest income, State and municipal bond
            </para>
          </entry>

          <entry>
            Interest on bonds or notes of states, counties, cities, the District of Columbia, or
            possessions of the United States is generally free of federal income tax (but you may
            pay state income tax). There are several categories of interest, be sure you select the
            correct one!
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>&lt; Sched B \ </emphasis>N290
            </para>

            <para>Interest income, tax-exempt private activity bond
            </para>
          </entry>

          <entry>
            Interest income from a qualified tax-exempt private activity bond is not taxable if it
            meets all requirements. This income is included on your Schedule B as non-taxable
            interest income. There are several categories of interest, be sure you select the
            correct one!
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>&lt; Sched B \ </emphasis>N487
            </para>

            <para>Dividend income, non-taxable
            </para>
          </entry>

          <entry>
            Some mutual funds pay shareholders non-taxable dividends. The amount of non-taxable
            dividends are indicated on your monthly statements or Form 1099-DIV.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>&lt; Sched B \ </emphasis>N489
            </para>

            <para>Interest income, non-taxable
            </para>
          </entry>

          <entry>
            Non-taxable interest income other than from bonds or notes of states, counties, cities,
            the District of Columbia, or a possession of the United States, or from a qualified
            private activity bond. There are several categories of interest, be sure you select the
            correct one!
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>&lt; Sched B \ </emphasis>N490
            </para>

            <para>Interest income, taxed only by fed
            </para>
          </entry>

          <entry>
            Interest income that is taxed on your federal return, but not on your state income tax
            return - other than interest paid on U.S. obligations. There are several categories of
            interest, be sure you select the correct one!
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>&lt; Sched B \ </emphasis>N491
            </para>

            <para>Interest income, taxed only by state
            </para>
          </entry>

          <entry>
            Interest income that is not taxed on your federal return, but is taxed on your state
            income tax return - other than interest income from state bonds or notes, the District
            of Columbia, or a possession of the United States. There are several categories of
            interest, be sure you select the correct one!
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>&lt; Sched B \ </emphasis>N492
            </para>

            <para>Interest income, OID bonds
            </para>
          </entry>

          <entry>
            Interest income from Original Issue Discount (OID) bonds will be reported to you on Form
            1099-OID. There are several categories of interest, be sure you select the correct one!
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>&lt; Sched B \ </emphasis>N524
            </para>

            <para>Interest income, Seller-financed mortgage
            </para>
          </entry>

          <entry>
            Interest the buyer paid you on a mortgage or other form of seller financing, for your
            home or other property and the buyer used the property as a personal residence. There
            are several categories of interest, be sure you select the correct one!
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>&lt; Sched B \ </emphasis>N615
            </para>

            <para>Fed tax withheld, dividend income
            </para>
          </entry>

          <entry>
            The amount of federal income taxes withheld from dividend income. This is usually
            reported on Form 1099-DIV.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>&lt; Sched B \ </emphasis>N616
            </para>

            <para>Fed tax withheld, interest income
            </para>
          </entry>

          <entry>
            The amount of federal income taxes withheld from interest income. This is usually
            reported on Form 1099-INT.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>Help Sched C \ </emphasis>H291
            </para>

            <para>Schedule C - self-employment income
            </para>
          </entry>

          <entry>
            Schedule C is used to report income from self-employment. Use a separate Schedule C to
            report income and expenses from different businesses.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N293
            </para>

            <para>Gross receipts or sales
            </para>
          </entry>

          <entry>
            The amount of gross receipts from your trade or business. Include amounts you received
            in your trade or business that were properly shown on Forms 1099-MISC.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N294
            </para>

            <para>Meals and entertainment
            </para>
          </entry>

          <entry>
            Total business meal and entertainment expenses. Business meal expenses are deductible
            only if they are (a) directly related to or associated with the active conduct of your
            trade or business, (b) not lavish or extravagant, and (c) incurred while you or your
            employee is present at the meal.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N296
            </para>

            <para>Returns and allowances
            </para>
          </entry>

          <entry>
            Credits you allow customers for returned merchandise and any other allowances you make
            on sales.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N297
            </para>

            <para>Wages paid
            </para>
          </entry>

          <entry>
            The total amount of salaries and wages for the tax year. Do not include amounts paid to
            yourself.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N298
            </para>

            <para>Legal and professional fees
            </para>
          </entry>

          <entry>
            Accountant&rsquo;s or legal fees for tax advice related to your business and for
            preparation of the tax forms related to your business.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N299
            </para>

            <para>Rent/lease vehicles, equip.
            </para>
          </entry>

          <entry>
            The amount paid to rent or lease vehicles, machinery, or equipment, for your business.
            If you leased a vehicle for a term of 30 days or more, you may have to reduce your
            deduction by an amount called the inclusion amount. See Pub. 463.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N300
            </para>

            <para>Rent/lease other business property
            </para>
          </entry>

          <entry>
            The amounts paid to rent or lease real estate or property, such as office space in a
            building.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N301
            </para>

            <para>Supplies (not from Cost of Goods Sold)
            </para>
          </entry>

          <entry>
            The cost of supplies not reported under Cost Of Goods Sold.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N302
            </para>

            <para>Other business expenses
            </para>
          </entry>

          <entry>
            Other costs not specified on other lines of Schedule C, such as: Clean-fuel vehicles and
            refueling property; Donations to business organizations; Educational expenses;
            Environmental cleanup costs; Impairment-related expenses; Interview expense allowances;
            Licenses and regulatory fees; Moving machinery; Outplacement services; Penalties and
            fines you pay for late performance or nonperformance of a contract; Subscriptions to
            trade or professional publications.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N303
            </para>

            <para>Other business income
            </para>
          </entry>

          <entry>
            The amounts from finance reserve income, scrap sales, bad debts you recovered, interest
            (such as on notes and accounts receivable), state gasoline or fuel tax refunds you got
            this year, prizes and awards related to your trade or business, and other kinds of
            miscellaneous business income.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N304
            </para>

            <para>Advertising
            </para>
          </entry>

          <entry>
            The amounts paid for advertising your trade or business in newspapers, publications,
            radio or television. Also include the cost of brochures, business cards, or other
            promotional material.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N305
            </para>

            <para>Bad debts from sales/services
            </para>
          </entry>

          <entry>
            Include debts and partial debts from sales or services that were included in income and
            are definitely known to be worthless.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N306
            </para>

            <para>Car and truck expenses
            </para>
          </entry>

          <entry>
            You can deduct the actual expenses of running your car or truck, or take the standard
            mileage rate.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N307
            </para>

            <para>Commissions and fees
            </para>
          </entry>

          <entry>
            The amounts of commissions or fees paid to independent contractors (non employees) for
            their services.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N308
            </para>

            <para>Employee benefit programs
            </para>
          </entry>

          <entry>
            Contributions to employee benefit programs that are not an incidental part of a pension
            or profit-sharing plan. Examples are accident and health plans, group-term life
            insurance, and dependent care assistance programs.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N309
            </para>

            <para>Depletion
            </para>
          </entry>

          <entry>
            The amounts for depletion. If you have timber depletion, attach Form T. See Pub. 535.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N310
            </para>

            <para>Insurance, other than health
            </para>
          </entry>

          <entry>
            Premiums paid for business insurance. Do not include amounts paid for employee accident
            and health insurance. nor amounts credited to a reserve for self-insurance or premiums
            paid for a policy that pays for your lost earnings due to sickness or disability. See
            Pub. 535.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N311
            </para>

            <para>Interest expense, mortgage
            </para>
          </entry>

          <entry>
            The interest you paid to banks or other financial institutions for which you received a
            Form 1098, for a mortgage on real property used in your business (other than your main
            home).
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N312
            </para>

            <para>Interest expense, other
            </para>
          </entry>

          <entry>
            The interest you paid for which you did not receive a Form 1098 (perhaps someone else
            did, and you are liable too), for a mortgage or other loans for your business.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N313
            </para>

            <para>Office expenses
            </para>
          </entry>

          <entry>
            The cost of consumable office supplies such as business cards, computer supplies,
            pencils, pens, postage stamps, rental of postal box or postage machines, stationery,
            Federal Express and UPS charges, etc.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N314
            </para>

            <para>Pension/profit sharing plans
            </para>
          </entry>

          <entry>
            You can set up and maintain the following small business retirement plans for yourself
            and your employees, such as: SEP (Simplified Employee Pension) plans; SIMPLE (Savings
            Incentive Match Plan for Employees) plans; Qualified plans (including Keogh or H.R. 10
            plans). You deduct contributions you make to the plan for yourself on Form 1040.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N315
            </para>

            <para>Repairs and maintenance
            </para>
          </entry>

          <entry>
            The cost of repairs and maintenance. Include labor, supplies, and other items that do
            not add to the value or increase the life of the property. Do not include the value of
            your own labor. Do not include amounts spent to restore or replace property; they must
            be capitalized.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N316
            </para>

            <para>Taxes and licenses
            </para>
          </entry>

          <entry>
            Include the following taxes: State and local sales taxes imposed on you as the seller of
            goods or services; Real estate and personal property taxes on business assets; Social
            security and Medicare taxes paid to match required withholding from your
            employees&rsquo; wages; Also, Federal unemployment tax paid; Federal highway use tax.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N317
            </para>

            <para>Travel
            </para>
          </entry>

          <entry>
            Expenses for lodging and transportation connected with overnight travel for business
            while away from your tax home.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N318
            </para>

            <para>Utilities
            </para>
          </entry>

          <entry>
            The costs of electricity, gas, telephone, etc. for your business property.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N493
            </para>

            <para>Cost of Goods Sold - Purchases
            </para>
          </entry>

          <entry>
            If you are a merchant, use the cost of all merchandise you bought for sale. If you are a
            manufacturer or producer, this includes the cost of all raw materials or parts purchased
            for manufacture into a finished product. You must exclude the cost of merchandise you
            withdraw for your personal or family use.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N494
            </para>

            <para>Cost of Goods Sold - Labor
            </para>
          </entry>

          <entry>
            Labor costs are usually an element of cost of goods sold only in a manufacturing or
            mining business. In a manufacturing business, labor costs that are properly allocable to
            the cost of goods sold include both the direct and indirect labor used in fabricating
            the raw material into a finished, salable product.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N495
            </para>

            <para>Cost of Goods Sold - Materials/supplies
            </para>
          </entry>

          <entry>
            Materials and supplies, such as hardware and chemicals, used in manufacturing goods are
            charged to cost of goods sold. Those that are not used in the manufacturing process are
            treated as deferred charges. You deduct them as a business expense when you use them.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched C \ </emphasis>N496
            </para>

            <para>Cost of Goods Sold - Other costs
            </para>
          </entry>

          <entry>
            Other costs incurred in a manufacturing or mining process that you charge to your cost
            of goods sold are containers, freight-in, overhead expenses.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>Help Sched D \ </emphasis>H320
            </para>

            <para>Schedule D - capital gains and losses
            </para>
          </entry>

          <entry>
            Schedule D is used to report gains and losses from the sale of capital assets.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis># Sched D \ </emphasis>N321
            </para>

            <para>Short Term gain/loss - security
            </para>
          </entry>

          <entry>
            Short term gain or loss from the sale of a security. Not yet implemented in &app;.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis># Sched D \ </emphasis>N323
            </para>

            <para>Long Term gain/loss - security
            </para>
          </entry>

          <entry>
            Long term gain or loss from the sale of a security. Not yet implemented in &app;.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ Sched D \ </emphasis>N488
            </para>

            <para>Dividend income, capital gain distributions
            </para>
          </entry>

          <entry>
            Sometimes called long term capital gain distributions. These are from mutual funds,
            other regulated investment companies, or real estate investment trusts. These are
            reported on your monthly statements or Form 1099-DIV. Note: short term capital gain
            distributions are reported on Sched B as ordinary dividends
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis># Sched D \ </emphasis>N673
            </para>

            <para>Short/Long Term gain or loss
            </para>
          </entry>

          <entry>
            Short term or long term gain or loss from the sale of a security; for use when only the
            date sold and net sales amount are available and the date acquired and cost basis
            information is not available and will be separately added in the tax software.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>Help Sched E \ </emphasis>H325
            </para>

            <para>Schedule E - rental and royalty income
            </para>
          </entry>

          <entry>
            Schedule E is used to report income or loss from rental real estate, royalties, and
            residual interest in REMIC&rsquo;s. Use a different copy for each rental or royalty. Use
            the Schedule K-1 categories for partnership rental income and loss amounts.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched E \ </emphasis>N326
            </para>

            <para>Rents received
            </para>
          </entry>

          <entry>
            The amounts received as rental income from real estate (including personal property
            leased with real estate) but you were not in the real estate business. (If you are in
            the business of renting personal property, use Schedule C.)
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched E \ </emphasis>N327
            </para>

            <para>Royalties received
            </para>
          </entry>

          <entry>
            Royalties received from oil, gas, or mineral properties (not including operating
            interests); copyrights; and patents.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched E \ </emphasis>N328
            </para>

            <para>Advertising
            </para>
          </entry>

          <entry>
            Amounts paid to advertise rental unit(s) in newspapers or other media or paid to
            realtor&rsquo;s to obtain tenants.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched E \ </emphasis>N329
            </para>

            <para>Auto and travel
            </para>
          </entry>

          <entry>
            The ordinary and necessary amounts of auto and travel expenses related to your rental
            activities, including 50% of meal expenses incurred while traveling away from home.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched E \ </emphasis>N330
            </para>

            <para>Cleaning and maintenance
            </para>
          </entry>

          <entry>
            The amounts paid for cleaning services (carpet, drapes), cleaning supplies, locks and
            keys, pest control, pool service, and general cost of upkeep of the rental property.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched E \ </emphasis>N331
            </para>

            <para>Commissions
            </para>
          </entry>

          <entry>
            The amounts paid as Commissions to realtor&rsquo;s or management companies to collect
            rent.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched E \ </emphasis>N332
            </para>

            <para>Insurance
            </para>
          </entry>

          <entry>
            Insurance premiums paid for fire, theft, liability.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched E \ </emphasis>N333
            </para>

            <para>Legal and professional fees
            </para>
          </entry>

          <entry>
            The amounts of fees for tax advice and the preparation of tax forms related to your
            rental real estate or royalty properties.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched E \ </emphasis>N334
            </para>

            <para>Mortgage interest expense
            </para>
          </entry>

          <entry>
            Interest paid to banks or other financial institutions for a mortgage on your rental
            property, and you received a Form 1098.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched E \ </emphasis>N335
            </para>

            <para>Other interest expense
            </para>
          </entry>

          <entry>
            Interest paid for a mortgage on your rental property, not paid to banks or other
            financial institutions or you did not receive a Form 1098.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched E \ </emphasis>N336
            </para>

            <para>Repairs
            </para>
          </entry>

          <entry>
            You may deduct the cost of repairs made to keep your property in good working condition.
            Repairs generally do not add significant value to the property or extend its life.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched E \ </emphasis>N337
            </para>

            <para>Supplies
            </para>
          </entry>

          <entry>
            Miscellaneous items needed to maintain the property, such as: brooms, cleaning supplies,
            nails, paint brushes, etc.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched E \ </emphasis>N338
            </para>

            <para>Taxes
            </para>
          </entry>

          <entry>
            The amounts paid for real estate and personal property taxes. Also include the portion
            of any payroll taxes you paid for your employees.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched E \ </emphasis>N339
            </para>

            <para>Utilities
            </para>
          </entry>

          <entry>
            The costs of electricity, gas, telephone, etc. for your rental property.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched E \ </emphasis>N341
            </para>

            <para>Other expenses
            </para>
          </entry>

          <entry>
            Other expenses that are not listed on other tax lines of Schedule E. These might include
            the cost of gardening and/or snow removal services, association dues, bank charges, etc.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched E \ </emphasis>N502
            </para>

            <para>Management fees
            </para>
          </entry>

          <entry>
            The amount of fees to a manager or property management company to oversee your rental or
            royalty property.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>Help Sched F \ </emphasis>H343
            </para>

            <para>Schedule F - Farm income and expense
            </para>
          </entry>

          <entry>
            Schedule F is used to report farm income and expense. Use a different copy of Schedule F
            for each farm you own.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N344
            </para>

            <para>Labor hired
            </para>
          </entry>

          <entry>
            The amounts you paid for farm labor. Do not include amounts paid to yourself. Count the
            cost of boarding farm labor but not the value of any products they used from the farm.
            Count only what you paid house-hold help to care for farm laborers.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N345
            </para>

            <para>Repairs and maintenance
            </para>
          </entry>

          <entry>
            Amounts you paid for repairs and maintenance of farm buildings, machinery, and
            equipment. You can also include what you paid for tools of short life or minimal cost,
            such as shovels and rakes.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N346
            </para>

            <para>Interest expense, mortgage
            </para>
          </entry>

          <entry>
            The interest you paid to banks or other financial institutions for which you received a
            Form 1098, for a mortgage on real property used in your farming business (other than
            your main home). If you paid interest on a debt secured by your main home, and any
            proceeds from that debt were used in your farming operation, refer to IRS Pub 225.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N347
            </para>

            <para>Interest expense, other
            </para>
          </entry>

          <entry>
            The interest you paid for which you did not receive a Form 1098 (perhaps someone else
            did, and you are liable too), for a mortgage or other loans for your farm business.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N348
            </para>

            <para>Rent/lease land, animals
            </para>
          </entry>

          <entry>
            Amounts paid to rent or lease property such as pasture or farm land.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N349
            </para>

            <para>Rent/lease vehicles, equip.
            </para>
          </entry>

          <entry>
            The business portion of your rental cost, for rented or leased vehicles, machinery, or
            equipment. But if you leased a vehicle for a term of 30 days or more, you may have to
            reduce your deduction by an inclusion amount. For details, see the instructions for
            Schedule C (Form 1040).
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N350
            </para>

            <para>Feed purchased
            </para>
          </entry>

          <entry>
            The cost of feed for your livestock. Generally, you cannot currently deduct expenses for
            feed to be consumed by your livestock in a later tax year. See instructions for Schedule
            F.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N351
            </para>

            <para>Seeds and plants purchased
            </para>
          </entry>

          <entry>
            The amounts paid for seeds and plants purchased for farming.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N352
            </para>

            <para>Fertilizers and lime
            </para>
          </entry>

          <entry>
            The cost of fertilizer, lime, and other materials applied to farm land to enrich,
            neutralize, or condition it. You can also deduct the cost of applying these materials.
            However, see Prepaid Farm Supplies, in Pub 225, for a rule that may limit your deduction
            for these materials.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N353
            </para>

            <para>Supplies purchased
            </para>
          </entry>

          <entry>
            Livestock supplies and other supplies, including bedding, office supplies, etc.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N355
            </para>

            <para>Vet, breeding, and medicine
            </para>
          </entry>

          <entry>
            The costs of veterinary services, medicine and breeding fees.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N356
            </para>

            <para>Gasoline, fuel, and oil
            </para>
          </entry>

          <entry>
            The costs of gas, fuel, oil, etc. for farm equipment.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N357
            </para>

            <para>Storage and warehousing
            </para>
          </entry>

          <entry>
            Amounts paid for storage and warehousing of crops, grains, etc.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N358
            </para>

            <para>Taxes
            </para>
          </entry>

          <entry>
            Real estate and personal property taxes on farm business assets; Social security and
            Medicare taxes you paid to match what you are required to withhold from farm
            employees&rsquo; wages and any Federal unemployment tax paid; Federal highway use tax.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N359
            </para>

            <para>Insurance, other than health
            </para>
          </entry>

          <entry>
            Premiums paid for farm business insurance, such as: fire, storm, crop, theft and
            liability protection of farm assets. Do not include premiums for employee accident and
            health insurance.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N360
            </para>

            <para>Utilities
            </para>
          </entry>

          <entry>
            Amounts you paid for gas, electricity, water, etc., for business use on the farm. Do not
            include personal utilities. You cannot deduct the base rate (including taxes) of the
            first telephone line into your residence, even if you use it for business.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N361
            </para>

            <para>Freight and trucking
            </para>
          </entry>

          <entry>
            The costs of freight or trucking of produce or livestock.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N362
            </para>

            <para>Conservation expenses
            </para>
          </entry>

          <entry>
            Your expenses for soil or water conservation or for the prevention of erosion of land
            used in farming. To take this deduction, your expenses must be consistent with a plan
            approved by the Natural Resources Conservation Service (NRCS) of the Department of
            Agriculture.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N363
            </para>

            <para>Pension/profit sharing plans
            </para>
          </entry>

          <entry>
            Enter your deduction for contributions to employee pension, profit-sharing, or annuity
            plans. If the plan included you as a self-employed person, see the instructions for
            Schedule C (Form 1040).
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N364
            </para>

            <para>Employee benefit programs
            </para>
          </entry>

          <entry>
            Contributions to employee benefit programs, such as accident and health plans,
            group-term life insurance, and dependent care assistance programs. Do not include
            contributions that are a incidental part of a pension or profit-sharing plan.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N365
            </para>

            <para>Other farm expenses
            </para>
          </entry>

          <entry>
            Include all ordinary and necessary farm expenses not deducted elsewhere on Schedule F,
            such as advertising, office supplies, etc. Do not include fines or penalties paid to a
            government for violating any law.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N366
            </para>

            <para>Chemicals
            </para>
          </entry>

          <entry>
            Chemicals used in operating your farm, such as insect sprays and dusts.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N367
            </para>

            <para>Custom hire expenses
            </para>
          </entry>

          <entry>
            Amounts you paid for custom hire (machine work) (the machine operator furnished the
            equipment). Do not include amounts paid for rental or lease of equipment you operated
            yourself.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N372
            </para>

            <para>Agricultural program payments
            </para>
          </entry>

          <entry>
            Government payments received for: price support payments, market gain from the repayment
            of a secured Commodity Credit Corporation (CCC) loan for less than the original loan
            amount, diversion payments, cost-share payments (sight drafts), payments in the form of
            materials (such as fertilizer or lime) or services (such as grading or building dams).
            Reported on Form 1099-G.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N373
            </para>

            <para>CCC loans reported/election
            </para>
          </entry>

          <entry>
            Generally, you do not report CCC loan proceeds as income. However, if you pledge part or
            all of your production to secure a CCC loan, you may elect to report the loan proceeds
            as income in the year you receive them, instead of the year you sell the crop.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N374
            </para>

            <para>CCC loans forfeited or repaid
            </para>
          </entry>

          <entry>
            The amount forfeited or repaid with certificates, even if you reported the loan proceeds
            as income. See IRS Pub 225.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N375
            </para>

            <para>Crop insurance proceeds received
            </para>
          </entry>

          <entry>
            You generally include crop insurance proceeds in the year you receive them. Treat as
            crop insurance proceeds the crop disaster payments you receive from the federal
            government.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N376
            </para>

            <para>Crop insurance proceeds deferred
            </para>
          </entry>

          <entry>
            If you use the cash method of accounting and receive crop insurance proceeds in the same
            tax year in which the crops are damaged, you can choose to postpone reporting the
            proceeds as income until the following tax year. A statement must also be attached to
            your return. See IRS Pub 225.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N377
            </para>

            <para>Other farm income
            </para>
          </entry>

          <entry>
            Illegal Federal irrigation subsidies, bartering income, income from discharge of
            indebtedness, state gasoline or fuel tax refund, the gain or loss on the sale of
            commodity futures contracts, etc.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N368
            </para>

            <para>Sales livestock/product raised
            </para>
          </entry>

          <entry>
            Amounts you received from the sale of livestock, produce, grains, and other products you
            raised.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N369
            </para>

            <para>Resales of livestock/items
            </para>
          </entry>

          <entry>
            Amounts you received from the sales of livestock and other items you bought specifically
            for resale. Do not include sales of livestock held for breeding, dairy purposes, draft,
            or sport. These are reported on Form 4797, Sales of Business Property.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N370
            </para>

            <para>Custom hire income
            </para>
          </entry>

          <entry>
            The income you received for custom hire (machine work).
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N371
            </para>

            <para>Total cooperative distributions
            </para>
          </entry>

          <entry>
            Distributions received from a cooperative. This includes patronage dividends, non
            patronage distributions, per-unit retain allocations, and redemption of non qualified
            notices and per unit retain allocations. Reported on Form 1099-PATR.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N378
            </para>

            <para>Cost of resale livestock/items
            </para>
          </entry>

          <entry>
            The cost or other basis of the livestock and other items you actually sold.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched F \ </emphasis>N543
            </para>

            <para>Car and truck expenses
            </para>
          </entry>

          <entry>
            The business portion of car or truck expenses, such as, for gasoline, oil, repairs,
            insurance, tires, license plates, etc.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>Help Sched H \ </emphasis>H565
            </para>

            <para>Schedule H - Household employees
            </para>
          </entry>

          <entry>
            Schedule H is used to report Federal employment taxes on cash wages paid this year to
            household employees. Federal employment taxes include social security, Medicare,
            withheld Federal income, and Federal unemployment (FUTA) taxes.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ Sched H \ </emphasis>N567
            </para>

            <para>Cash wages paid
            </para>
          </entry>

          <entry>
            For household employees to whom you paid $1,100 (as of 1999) or more each of cash wages
            that are subject to social security and Medicare taxes. To find out if the wages are
            subject to these taxes, see the instructions for Schedule H.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ Sched H \ </emphasis>N568
            </para>

            <para>Federal tax withheld
            </para>
          </entry>

          <entry>
            Federal income tax withheld from total cash wages paid to household employees during the
            year.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>Help Sched K-1 \ </emphasis>H446
            </para>

            <para>Schedule K-1 - partnership income, credits, deductions
            </para>
          </entry>

          <entry>
            Schedule K-1 is used to report your share of a partnership&rsquo;s income, credits,
            deductions, etc. Use a separate copy of Schedule K-1 for each partnership.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis># Sched K-1 \ </emphasis>N448
            </para>

            <para>Ordinary income or loss
            </para>
          </entry>

          <entry>
            Your share of the ordinary income (loss) from the trade or business activities of the
            partnership. This is reported to you on Schedule K-1. (You usually report this on
            Schedule E, See instructions for Schedule K-1)
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis># Sched K-1 \ </emphasis>N449
            </para>

            <para>Rental real estate income or loss
            </para>
          </entry>

          <entry>
            The income or (loss) from rental real estate activities engaged in by the partnership.
            This is reported to you on Schedule K-1. (You usually report this on Schedule E, See
            instructions for Schedule K-1)
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis># Sched K-1 \ </emphasis>N450
            </para>

            <para>Other rental income or loss
            </para>
          </entry>

          <entry>
            The income or (loss) from rental activities, other than the rental of real estate. This
            is reported to you on Schedule K-1. (You usually report this on Schedule E, See
            instructions for Schedule K-1)
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched K-1 \ </emphasis>N451
            </para>

            <para>Interest income
            </para>
          </entry>

          <entry>
            The amount of interest income the partnership reported to you on Schedule K-1. (You
            report this on Schedule B)
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched K-1 \ </emphasis>N452
            </para>

            <para>Dividends, ordinary
            </para>
          </entry>

          <entry>
            The amount of dividend income the partnership reported to you on Schedule K-1. (You
            report this on Schedule B)
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis># Sched K-1 \ </emphasis>N453
            </para>

            <para>Net ST capital gain or loss
            </para>
          </entry>

          <entry>
            The short-term gain or (loss) from sale of assets the partnership reported to you on
            K-1. (You report this on Schedule D)
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis># Sched K-1 \ </emphasis>N454
            </para>

            <para>Net LT capital gain or loss
            </para>
          </entry>

          <entry>
            The long-term gain or (loss) from the sale of assets the partnership reported to you on
            Schedule K-1. (You report this on Schedule D)
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched K-1 \ </emphasis>N455
            </para>

            <para>Guaranteed partner payments
            </para>
          </entry>

          <entry>
            A guaranteed payments the partnership reported to you on Schedule K-1. (You report this
            on Schedule E)
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis># Sched K-1 \ </emphasis>N456
            </para>

            <para>Net Section 1231 gain or loss
            </para>
          </entry>

          <entry>
            The gain or (loss) from sale of Section 1231 assets the partnership reported to you on
            Schedule K-1. (You report this on Form 4797)
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched K-1 \ </emphasis>N527
            </para>

            <para>Royalties
            </para>
          </entry>

          <entry>
            The amount of the royalty income the partnership reported to you on Schedule K-1. (You
            report this on Schedule E)
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis> Sched K-1 \ </emphasis>N528
            </para>

            <para>Tax-exempt interest income
            </para>
          </entry>

          <entry>
            The amount of tax-exempt interest income the partnership reported to you on Schedule
            K-1. (You report this on Form 1040)
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>Help W-2 \ </emphasis>H458
            </para>

            <para>Form W-2 - Wages earned and taxes withheld
            </para>
          </entry>

          <entry>
            Form W-2 is used by your employer to report the amount of wages and other compensation
            you earned as an employee, and the amount of federal and state taxes withheld and fringe
            benefits received. Use a separate copy of Form W-2 for each employer.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ W-2 \ </emphasis>N267
            </para>

            <para>Reimbursed moving expenses, self
            </para>
          </entry>

          <entry>
            Qualified moving expense reimbursements paid directly to you by an employer.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ W-2 \ </emphasis>N460
            </para>

            <para>Salary or wages, self
            </para>
          </entry>

          <entry>
            The total wages, tips, and other compensation, before any payroll deductions, you
            receive from your employer.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ W-2 \ </emphasis>N461
            </para>

            <para>Federal tax withheld, self
            </para>
          </entry>

          <entry>
            The amount of Federal income tax withheld from your wages for the year.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ W-2 \ </emphasis>N462
            </para>

            <para>Social Security tax withheld, self
            </para>
          </entry>

          <entry>
            The amount of social security taxes withheld from your wages.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ W-2 \ </emphasis>N463
            </para>

            <para>Local tax withheld, self
            </para>
          </entry>

          <entry>
            The amount of local taxes withheld from your wages.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ W-2 \ </emphasis>N464
            </para>

            <para>State tax withheld, self
            </para>
          </entry>

          <entry>
            The amount of state taxes withheld from your wages.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ W-2 \ </emphasis>N465
            </para>

            <para>Dependent care benefits, self
            </para>
          </entry>

          <entry>
            The amount dependent care benefits, including the fair market value of employer-provided
            or employer-sponsored day-care facilities you received.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ W-2 \ </emphasis>N480
            </para>

            <para>Medicare tax withheld, self
            </para>
          </entry>

          <entry>
            The amount of Medicare taxes withheld from your wages.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ W-2 \ </emphasis>N506
            </para>

            <para>Salary or wages, spouse
            </para>
          </entry>

          <entry>
            The total wages, tips, and other compensation, before any payroll deductions, your
            spouse receives from your spouse&rsquo;s employer.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ W-2 \ </emphasis>N507
            </para>

            <para>Federal tax withheld, spouse
            </para>
          </entry>

          <entry>
            The amount of Federal income tax withheld from your spouse&rsquo;s wages for the year.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ W-2 \ </emphasis>N508
            </para>

            <para>Social Security tax withheld, spouse
            </para>
          </entry>

          <entry>
            The amount of social security taxes withheld from your spouse&rsquo;s wages.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ W-2 \ </emphasis>N509
            </para>

            <para>Local tax withheld, spouse
            </para>
          </entry>

          <entry>
            The amount of local taxes withheld from your spouse&rsquo;s wages.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ W-2 \ </emphasis>N510
            </para>

            <para>Medicare tax withheld, spouse
            </para>
          </entry>

          <entry>
            The amount of Medicare taxes withheld from your spouse&rsquo;s wages.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ W-2 \ </emphasis>N511
            </para>

            <para>State tax withheld, spouse
            </para>
          </entry>

          <entry>
            The amount of state taxes withheld from your spouse&rsquo;s wages.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ W-2 \ </emphasis>N512
            </para>

            <para>Dependent care benefits, spouse
            </para>
          </entry>

          <entry>
            The amount dependent care benefits, including the fair market value of employer-provided
            or employer-sponsored day-care facilities your spouse received.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ W-2 \ </emphasis>N546
            </para>

            <para>Reimbursed moving expenses, spouse
            </para>
          </entry>

          <entry>
            Qualified moving expense reimbursements paid directly to your spouse by your
            spouse&rsquo;s employer.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>Help W-2G \ </emphasis>H547
            </para>

            <para>Form W-2G - gambling winnings
            </para>
          </entry>

          <entry>
            Form W-2G is used to report certain gambling winnings.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ W-2G \ </emphasis>N549
            </para>

            <para>Gross winnings
            </para>
          </entry>

          <entry>
            The amount of gross winnings from gambling. This may include winnings from horse racing,
            dog racing, jai alai, lotteries, keno, bingo, slot machines, sweepstakes, and wagering
            pools. If the amount is large enough, it will be reported on Form W-2G.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ W-2G \ </emphasis>N550
            </para>

            <para>Federal tax withheld
            </para>
          </entry>

          <entry>
            The amount of federal income taxes withheld from gross gambling winnings.
          </entry>
        </row>

        <row>
          <entry>
            <para><emphasis>^ W-2G \ </emphasis>N551
            </para>

            <para>State tax withheld
            </para>
          </entry>

          <entry>
            The amount of state income taxes withheld from gross gambling winnings.
          </entry>
        </row>
      </tbody>
    </tgroup>
  </table>
  Source:
  <ulink url="&url-gh-gc-maint-txf-hlp;us/txf-help.scm"/>
</para>
