Glossary
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Shared Responsibility Payment
Short Sale
Short Tax Year
Short-Term Capital Gain or Loss
Simplified Employee Pension Plan (SEP)
Single Filing Status
Sole Proprietorship
Special Needs Child
Specified Tax Return Preparer
Split-refund
Standard Deduction
Standard Mileage Rate
Statutory Employee
Straight-Line Depreciation
Student Loan Interest Deduction
Support Test
Suspension
Tangible Personal Property
Tax Home
Tax Household
Tax-exempt small employer
Tier 1 / Tier 2 Railroad Retirement Benefits
Traditional IRA
Unearned Income
Unemployment Compensation
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