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Mining: Depletion 39 Development costs 26 Exploration costs 25 More than one health plan and business 23 Mortgage 15 Moving expenses, machinery 47 N Natural gas 38 Nonqualifying intangibles 31 Not-for-profit activities 7 Not-for-profit activity, gross income 7 Notice of Deficiency CP3219N 61 O Office in home 5 Oil and gas wells: Depletion 37 Drilling costs 25 Partnerships 38 S corporations 38 Online payment agreement 61 Online Tools & Educational Products 58 Optional safe harbor method 5 Optional write-off method: Circulation costs 35 Experimental costs 35 Intangible drilling and development costs 35 Mining exploration and development costs 35 Research costs 35 Organizational costs 26 Organization costs: Corporate 29 Partnership 29 Original issue discount 15 Other coverage 23 Other Taxes 20 Excise taxes 20 Franchise taxes 20 Fuel taxes 20 Occupational taxes 20 Personal property taxes 20 Sales taxes 20 Outplacement services 47 P Passive activities 6 Payments in kind 6 Penalties 15 Deductible 47 Nondeductible 47 Prepayment 15 Percentage depletion 36 Per diem and car allowances 44 Political contributions 48 Pollution control facilities 34 Prepaid expense 6 Extends useful life 24 Interest 16, 17 Rent 11 Prepayment penalty 15 Presumption of profit 7 Publication 1, Your Rights as a Taxpayer 62 Publications (See Tax help) Q Qualified Business Income Deduction Worksheet 55 Qualified long-term care insurance: Benefits received 22 Chronically ill individual 22 Qualified long-term care insurance contract 21 Qualified long-term care services 21 R Real EstateTaxes 18 Assessments Local 18 Charges for services 19 Electing to ratably accrue to a definite period 19 Form 3115 19 Making the election to ratably accrue the taxes 19 Purchase or sale of real estate 19 Separate elections to ratably accrue for each separate trade or business and for nonbusiness activities 19 Recapture: Exploration expenses 25 Timber property 34 Recordkeeping 38 Recovery of amount deducted 6 Refiners who cannot claim percentage depletion 37 Reforestation costs 26, 33 Regulatory fees 47 Reimbursements 43 Business expenses 10 Mileage 44 Nonaccountable plan 45 Per diem 44 Related persons: Anti-churning rules 32 Coal or iron ore 39 Payments to 7, 17 Refiners 37 Unreasonable rent 11 Reminder: Premium tax credit 20 Removal 27 Rent expense, capitalizing 13 Repairs 48 Repayments (claim of right) 48 Reporting abusive tax preparers 59 Research costs 24, 35 S Scammers 60 Section 179 expense deduction (See Cost recovery) Self-employed health insurance deduction 21 Self-Employed Health Insurance Deduction Worksheet 22 Self-Employed Individuals Tax Center 58 Self-insurance, reserve for 23 Sick pay 10 Small Business and Self-Employed (SB/SE) Tax Center 58 Small Business Events 58 Small Business Forms and Publications 58 Standard meal allowance 44 Standard mileage rate (See Business use of your car) Standby charges 16 Starting, Operating, or Closing a Business 58 Start-up costs 26, 29 Substitute return 61 Supplies and materials 48 T Taxes 12, 18 Carrying charge 24 Leased property 12 When To Deduct Taxes 18 Tax help 58 Tax information in other languages 62 Tax law questions 59 Taxpayer Advocate Service (TAS) 62 Taxpayer Assistance Center (TAC) locator 62 Taxpayer Bill of Rights 62 Tax preparation 58 Tax preparation fees 47 Tax scams 60 Telephone 49 Timber 33, 39 Tools 5 Trademark, trade name 31, 46 transcript or copy of a return 59 Transportation (commuting) benefits 10 Travel 43 TTY/TDD information 58 U Understanding an IRS notice or letter 61 Unpaid expenses, related person 17 Utilities 49 V Vacation pay 10 W Wages: Property 10 Tests for deducting pay 8 Welfare benefit funds 10 When To Deduct Premiums 23 When To Deduct Taxes: Carrying charges 18 Limit on accrual of taxes 18 Refunds of taxes 18 Uniform capitalization rules 18 Where to file 59 Publication 535 (2018) Page 65