2017 income tax fundamentals chapter 4

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Chapter 4 Business Income and Expenses, Part II Chapter Introduction 4-1 Rental Income and Expenses 4-1a Vacation Homes 4-2 Passive Loss Limitations 4-2a Real Estate Rental as Trade or Business 4-3 Self-Employed Health Insurance Deduction 4-3a Special Rules 4-4 Health Savings Accounts 4-4a Deductions for Contributions to HSAs 4-4b Distributions 4-4c Guidance 4-5 Moving Expenses 4-6 Individual Retirement Accounts 4-6a IRA Annual Contributions 4-6b Roth IRA Conversions 4-6c Traditional IRA Distributions 4-6d Roth IRA Distributions 4-7 Small Business and Self-Employed Retirement Plans 4-7a Self-Employed and Small Business Retirement Plan Options 4-7b SEP or SEP IRA, SIMPLE IRA, and Payroll Deduction IRA 4-7c Self-Employed 401(k), Solo 401(k), Safeharbor, and Traditional 401(k) Plans 4-8 Qualified Retirement Plans 4-8a Qualified Plans 4-8b Types of Qualified Plans 4-8c Limitations on Contributions to and Benefits from Qualified Plans

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