Separately Stated Items Flashcards
1
Q
Net short-term & Long term capital gains
A
Yes
2
Q
Charitable Contributions
A
Yes
3
Q
Dividends received from a corporation eligible for a dividends-received deduction
A
Yes
4
Q
Foreign income taxes (paid or accrued)
A
Yes
5
Q
Taxes paid to a Y.S. possession (Guam, American Samoa, Puerto Rico, etc.)
A
Yes
6
Q
Section 1231 Gains and losses
A
Yes
7
Q
Section 179 deduction
A
Yes
8
Q
Section 1250 Depreciation recapture
A
Yes
9
Q
Bonus Depreciation
A
Yes
10
Q
Any Tax-exempt income and expenses related to the tax-exempt income
A
Yes
11
Q
Investment income and related investment expenses
A
Yes
12
Q
Rental income and any related expenses
A
Yes
13
Q
Qualifying Section 199A wages paid by the partnership (to employees)
A
Yes
