| Form 1040 |
Form 1045 |
| Sch A - Claim decedent medical expenses |
Specified liability loss (Drake19 and prior) |
| Reinvestment of cash from insurance (Drake19 and prior) |
Farming loss carryback period (Drake19 and prior) |
| Elect retirement plan contribution sec 1.172-6 |
Form 1099 |
| Entire cost of annuity contract sec 1.172-9 (Drake19 and prior) |
Tax-free transfers for cash distributions |
| Form 4684 - Elect loss from financial institution (Drake19 and prior) |
92-44 transfer for sec 403(b) contracts |
| Form 6251 - SLE 904 limitation to figure AMTFTC |
Form 1116 |
Form 8233 - Withhold taxable noncompensatory scholarship (Drake19 and prior)
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Election to use exchange rate on date paid |
| Amount of foreign income tax credit not allowed (Drake19 and prior) |
Form 8328 - PAB not subject to volume cap (Drake19 and prior)
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Recapture more overall loss than required |
Form 8864 - Co-op allocation of agri-biodiesel credit (Drake19 and prior)
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Form 6251 SLE 904 limitation to figure AMTFTC |
| PTP - Foreign PTP to be treated as U.S. corp (Drake19 and prior) |
Election to claim FTC without filing Form 1116 (Drake20) |
| SSA - Lump-sum election (Drake19 and prior) |
Form 4562 |
| Elective Safe Harbor for oil and gas property |
Elect to exclude property from MACRS |
| Qualified revitalization expense deduct/amortize (Drake19 and prior) |
Tax preference items amortized - no AMT |
| Nonresident taxed as resident |
Election not to claim Liberty Zone Allowance (Drake19 and prior) |
| Form 1040 NR |
Elect out of 5-yr property Liberty Zone leasehold (Drake19 and prior) |
| Elect income treated as from U.S. business |
Form 4797 |
| Schedule B |
Recognize gain on disposition of intangibles |
| Include value of restricted stock in gross income |
Defer gain on qualifying electric transmission |
| OID - include market discount in current income |
Rollover gain for Empowerment Zone 60 days |
| Schedules C, E, F |
Mark-to-market election for traders |
| Deduct environmental cleanup costs |
Form 5329 |
| Deduct up to $5000 business startup costs |
5% rate applies to distribution (Drake19 and prior) |
| Elect to deduct costs for developing a mine |
Exceptions to qualified retirement plans (Drake19 and prior) |
| Elect to capitalize carrying charges |
Form 6252 |
| Real estate taxes ratable accrued |
Election to pay interest on tax due from 6252 |
| Sec. 1.263 (a) - 1(f) de minimus election |
Elect out of installment method-report on Sch D (Drake19 and prior) |
| Sec. 1.263 (a) - 3(n) election |
NOL (Drake20) |
| Sec. 1.263 (a) - 3(n)election is made on screen 4562 |
2019 172(b)(3) Election |
| Schedule D |
2018 172(b)(3) Election |
| Sales of securities to ESOP, postpone gain |
Other |
| Postpone gain on QSB stock |
(Three fields are available for direct entry) |
| Rollover gain for Empowerment Zone 60 days |
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| Mark-to-market election for traders |
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| Schedule E |
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| Real estate professional (Drake19 and prior) |
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| Elective Safe Harbor for oil and gas property |
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| Schedule F |
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| Election to deduct preproductive expenses |
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| Elect not to exclude payments |
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| Qualifying forest or reforestation costs |
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| Business startup & organizational costs (Drake19 and prior) |
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| Elect not to claim special depreciation allowance (Drake19 and prior) |
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| Elect to treat tree cutting as sale or exchange |
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| Elect to use 20YY crop disaster payments in 20XX |
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| Farming loss carryback period (Drake19 and prior) |
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| Rental Real Estate Activity |
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| Sec 469(c)(7)(A) Treat all interests in rental real estate as single rental activity (listed under Schedule E in Drake20) |
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