Topics

• Deductible premiums
• Nondeductible premiums
• Capitalized premiums
• When to deduct premiums

Publication

• 15B Employer's Tax Guide to Fringe Benefits
• 525 Taxable and Nontaxable Income
• 538 Accounting Periods and Methods
• 547 Casualties, Disasters, and Thefts

Form (and Instructions)

• 1040 U.S. Individual Income Tax Return

Previous| First | Next

Publication Index | IRS-Forms Main | Home