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Accelerated Cost Recovery System (ACRS) Accelerated Depreciation Accountable Plan Accounting Method Accounting Period Accrual Method of Accounting Accrued Interest Acquisition Debt Active Participant Active Participation Actual Expenses (Regular Method) Additional Child Tax Credit Adjusted Basis Adjusted Gross Income (AGI) Adjustment to Income Adoption Credit Advance Earned Income Credit Advance Payments Alimony Payments Alternative Minimum Tax (AMT) Amended Return Amortization Amount Realized Annualized Income Annuitant Annuity Annuity Starting Date Anti-Churning Rules Asset At-Risk Rules Audit Automobile Expenses Average Basis Away From Home Overnight

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