9 CHAPTER 5: Retirement Savings Traditional IRAs Roth IRAs IRA Rollovers 401(k) and Similar Plans Self‐Employed Retirement Plans SEPs SIMPLEs Retirement Saver's Credit Custodial/Trustee Fees Employer‐Paid Retirement Planning Advice Charitable Transfers of IRA Distributions Qualified Longevity Annuity Contracts Hardship Distributions from Retirement Plans Special Rules for COVID‐19 and Disasters
10 CHAPTER 6: Charitable Giving Cash Donations Appreciated Property Donations Used Clothing and Car Donations Intellectual Property Donations Real Estate Donated for Conservation Purposes Bargain Sales Volunteer Expenses Tickets to Fund‐Raisers, Raffles, and Sporting Events Membership Fees to Nonprofit Organizations Student Exchange Program Donor‐Advised Funds Sophisticated Charitable Giving Arrangements IRA Transfers to Charity Leave‐Based Donation Programs Record Keeper for Your Charitable Giving
11 CHAPTER 7: Your Car Business Use of Your Personal Car Employer‐Provided Car Vehicle Registration Fees Car Accidents and Other Car‐Related Problems Donating Your Car Credit for Plug‐In Electric Drive Vehicles Car Insurance Rebates
12 CHAPTER 8: Investing Penalty on Early Withdrawal of Savings Loss on Bank Deposits Capital Losses Capital Gains and Qualified Dividends Worthless Securities Loss on Section 1244 Stock Margin Interest and Other Investment‐Related Borrowing Amortization of Bond Premium Municipal Bonds Savings Bonds Gain on the Sale of Small Business Stock Gain on DC Zone Assets Gain on Reinvestments in Opportunity Zones Foreign Taxes on Investments Exercise of Incentive Stock Options Losses from Investment Ponzi Schemes Deferral of Income in Commercial Annuities
13 CHAPTER 9: Travel Business Travel Temporary Work Assignments Conventions Medical Travel Charitable Travel Education‐Related Travel National Guard and Military Reservist Travel Frequent Flier Miles Recordkeeping for Travel Expenses
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