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1040 Ez 2010 Form

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1040 Ez 2010 Form

1040 ez 2010 form Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 1040 ez 2010 form 10% tax for early withdrawal from IRA or retirement plan (see Early withdrawal from deferred interest account, subheading: Tax on) 10-year tax option, 10-Year Tax Option 401(k) plans Tax treatment of contributions, Elective deferrals. 1040 ez 2010 form 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. 1040 ez 2010 form 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. 1040 ez 2010 form 60 day rule, Time limit for making a rollover contribution. 1040 ez 2010 form 70 rule, Age 70½ rule. 1040 ez 2010 form , Nonresident alien spouse. 1040 ez 2010 form A Abandonment of home, Abandonment. 1040 ez 2010 form Abortion Deductibility as medical expense, Table 21-1. 1040 ez 2010 form Medical and Dental Expenses Checklist. 1040 ez 2010 form See Publication 502 for more information about these and other expenses. 1040 ez 2010 form Abroad, citizens traveling or working, Employees of foreign governments or international organizations. 1040 ez 2010 form , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. 1040 ez 2010 form S. 1040 ez 2010 form ) (see also Foreign employment) Absence, temporary, Temporary absences. 1040 ez 2010 form , Temporary absences. 1040 ez 2010 form Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. 1040 ez 2010 form Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. 1040 ez 2010 form Long-term care, Long-term care coverage. 1040 ez 2010 form , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. 1040 ez 2010 form Accidents, car, Deductible losses. 1040 ez 2010 form Value determination, Car value. 1040 ez 2010 form Willful negligence or intentional act as cause, Nondeductible losses. 1040 ez 2010 form Accountable plans for employee reimbursements, Accountable Plans, Related to employer. 1040 ez 2010 form Accountants Basis to include fees of, Cost Basis CPA review courses, Bar or CPA Review Course Accounting methods, Accounting Methods Accrual method (see Accrual method taxpayers) Cash method (see Cash method taxpayers) Change of Depreciation, to deduct unclaimed amount, Changing your accounting method to deduct unclaimed depreciation. 1040 ez 2010 form Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. 1040 ez 2010 form Change in, standard deduction not allowed, Persons not eligible for the standard deduction. 1040 ez 2010 form Fiscal year, Accounting Periods, Fiscal year taxpayers. 1040 ez 2010 form , Fiscal Years Fringe benefits, Accounting period. 1040 ez 2010 form Accrual method taxpayers, Accrual method. 1040 ez 2010 form Taxes paid during tax year, deduction of, You must pay the tax during your tax year. 1040 ez 2010 form Accumulation distribution of trusts Tax on, Other taxes. 1040 ez 2010 form Accuracy-related penalties, Accuracy-related penalty. 1040 ez 2010 form Acknowledgment, Acknowledgment. 1040 ez 2010 form Activities not for profit, Activity not for profit. 1040 ez 2010 form Address, Name and Address Change of, Change of Address Foreign, Foreign address. 1040 ez 2010 form P. 1040 ez 2010 form O. 1040 ez 2010 form box, P. 1040 ez 2010 form O. 1040 ez 2010 form box. 1040 ez 2010 form Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. 1040 ez 2010 form Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. 1040 ez 2010 form Easements, Easements. 1040 ez 2010 form Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. 1040 ez 2010 form Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. 1040 ez 2010 form Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. 1040 ez 2010 form Sales of property, Adjusted basis. 1040 ez 2010 form Section 179 deduction, Depreciation and section 179 deduction. 1040 ez 2010 form Adjusted gross income (AGI) Medical and dental expenses and limit of deduction, How Much of the Expenses Can You Deduct?, What Tax Form Do You Use? Retirement savings contribution credit, Special Rules Adjustments, Adjustments and tax preference items. 1040 ez 2010 form Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. 1040 ez 2010 form , Adopted child. 1040 ez 2010 form , Adopted child. 1040 ez 2010 form , Taxpayer identification numbers for adoptees. 1040 ez 2010 form Earned income credit, Adopted child. 1040 ez 2010 form Adoption, Adoption Credit, Child with special needs. 1040 ez 2010 form ATIN, Adoption taxpayer identification number (ATIN). 1040 ez 2010 form , Adoption taxpayer identification number (ATIN). 1040 ez 2010 form Child tax credit, Adopted child. 1040 ez 2010 form (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. 1040 ez 2010 form Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. 1040 ez 2010 form Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. 1040 ez 2010 form No charitable deduction for, Personal Expenses Foreign child, Foreign child. 1040 ez 2010 form Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). 1040 ez 2010 form , Taxpayer identification numbers for aliens. 1040 ez 2010 form Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). 1040 ez 2010 form Age Children's investments (see Children, subheading: Investment income of child under age 18) Form 1040EZ, taxpayer under 65 may use, You can use Form 1040EZ if all of the following apply. 1040 ez 2010 form Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. 1040 ez 2010 form Distribution prior to age 59, Age 59½ rule. 1040 ez 2010 form Distribution required at age 70, IRA owners. 1040 ez 2010 form , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. 1040 ez 2010 form Retirement plan recipients over age 75, Who must use the General Rule. 1040 ez 2010 form Roth IRAs, Is there an age limit for contributions?, Must you withdraw or use Roth IRA assets? Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Age test, Age Test (see Qualifying child) Agents, Losses on sales or trades of property. 1040 ez 2010 form (see also Fiduciaries) Income paid to, Payment to an agent. 1040 ez 2010 form Signing return, When someone can sign for you. 1040 ez 2010 form AGI (see Adjusted gross income (AGI)) Agricultural workers (see Farmers) (see Farmworkers) Agriculture (see Farming) Aircraft Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 1040 ez 2010 form Airline club dues Not entertainment expenses, Club dues and membership fees. 1040 ez 2010 form Airplanes, donations of, Cars, boats, and airplanes. 1040 ez 2010 form Airport transportation Business-related travel expense, Table 26-1. 1040 ez 2010 form Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 1040 ez 2010 form Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. 1040 ez 2010 form Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. 1040 ez 2010 form Child's dividends, Child's Alaska Permanent Fund dividends. 1040 ez 2010 form Income from, You can use Form 1040EZ if all of the following apply. 1040 ez 2010 form , You can use Form 1040A if all of the following apply. 1040 ez 2010 form , Alaska Permanent Fund dividends. 1040 ez 2010 form Investment income not to include, Investment income. 1040 ez 2010 form Alaska Unemployment Compensation Fund, Contributions to state benefit funds. 1040 ez 2010 form Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. 1040 ez 2010 form Medical and Dental Expenses Checklist. 1040 ez 2010 form See Publication 502 for more information about these and other expenses. 1040 ez 2010 form Alcoholic beverages IRA prohibited transactions in, Collectibles. 1040 ez 2010 form Aliens, Individual taxpayer identification number (ITIN) for aliens. 1040 ez 2010 form , Not earned income. 1040 ez 2010 form Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. 1040 ez 2010 form , Payments not alimony. 1040 ez 2010 form , Payments to a third party. 1040 ez 2010 form , Life insurance premiums. 1040 ez 2010 form , Payments for jointly-owned home. 1040 ez 2010 form , Mortgage payments. 1040 ez 2010 form , Taxes and insurance. 1040 ez 2010 form , Other payments to a third party. 1040 ez 2010 form , Instruments Executed After 1984, Exception for instruments executed before 1985. 1040 ez 2010 form , Alimony requirements. 1040 ez 2010 form , Cash payment requirement. 1040 ez 2010 form , Payments to a third party. 1040 ez 2010 form , Payments designated as not alimony. 1040 ez 2010 form , Spouses cannot be members of the same household. 1040 ez 2010 form , Liability for payments after death of recipient spouse. 1040 ez 2010 form , Substitute payments. 1040 ez 2010 form , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. 1040 ez 2010 form , Deducting the recapture. 1040 ez 2010 form Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. 1040 ez 2010 form Reporting of income, Alimony. 1040 ez 2010 form Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. 1040 ez 2010 form Exempt-interest dividends, Alternative minimum tax treatment. 1040 ez 2010 form Filing requirements (Table 1-3), Figuring tax. 1040 ez 2010 form Incentive stock option, You can use Form 1040A if all of the following apply. 1040 ez 2010 form Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. 1040 ez 2010 form Ambulance service personnel Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Amended returns, Amended Returns and Claims for Refund, Form 1040X. 1040 ez 2010 form , Filing Form 1040X. 1040 ez 2010 form (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. 1040 ez 2010 form Standard deduction, change to itemized deductions, Changing your mind. 1040 ez 2010 form American citizens abroad, U. 1040 ez 2010 form S. 1040 ez 2010 form Citizens and Resident Aliens Living Abroad (see also Citizens outside U. 1040 ez 2010 form S. 1040 ez 2010 form ) Employment (see Foreign employment) American Indians (see Indians) American opportunity credit Tuition deduction and, Who Cannot Claim the Deduction American Samoa Income from, Individuals With Income From U. 1040 ez 2010 form S. 1040 ez 2010 form Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. 1040 ez 2010 form AMT (see Alternative minimum tax (AMT)) Annuities, Rollovers (see also Rollovers) Cost computation, Cost (Investment in the Contract) Decedent's unrecovered investment in, Form W-2. 1040 ez 2010 form Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. 1040 ez 2010 form , Additional exceptions for nonqualified annuity contracts. 1040 ez 2010 form Estimated tax, Withholding and estimated tax. 1040 ez 2010 form Exclusion limit, Exclusion limit. 1040 ez 2010 form General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. 1040 ez 2010 form Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. 1040 ez 2010 form Purchased annuities, Purchased annuities. 1040 ez 2010 form Survivor's annuity, Survivors of retirees. 1040 ez 2010 form Guaranteed payments, Guaranteed payments. 1040 ez 2010 form IRAs as, Kinds of traditional IRAs. 1040 ez 2010 form Joint return, Joint return. 1040 ez 2010 form Loans from plan, Loans. 1040 ez 2010 form Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. 1040 ez 2010 form , More than one annuity. 1040 ez 2010 form Partly taxable payments, Partly taxable payments. 1040 ez 2010 form Purchased annuities, Purchased annuities. 1040 ez 2010 form Reporting of, How To Report Retirement annuities, Retirement Plans, Pensions, and Annuities (see also Retirement plans) Rollovers, Rollovers Sale of, Sale of Annuity Gain as ordinary income, Tax-free exchange. 1040 ez 2010 form Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. 1040 ez 2010 form Worksheet for computation, How to use the Simplified Method. 1040 ez 2010 form Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. 1040 ez 2010 form Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. 1040 ez 2010 form , Pensions and Annuities, Withholding and estimated tax. 1040 ez 2010 form Annulled marriages Filing status, Annulled marriages. 1040 ez 2010 form Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. 1040 ez 2010 form Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. 1040 ez 2010 form Real estate transactions, when required by lender, Settlement costs. 1040 ez 2010 form Appraisals Casualty or theft losses, Appraisal. 1040 ez 2010 form , Costs of photographs and appraisals. 1040 ez 2010 form Archer MSAs, Medical savings accounts (MSAs). 1040 ez 2010 form Contributions, Archer MSA contributions. 1040 ez 2010 form Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. 1040 ez 2010 form Medical and Dental Expenses Checklist. 1040 ez 2010 form See Publication 502 for more information about these and other expenses. 1040 ez 2010 form Armed forces, Types of Qualified Organizations, Table 24-1. 1040 ez 2010 form Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. 1040 ez 2010 form (see also Reservists) (see also Veterans' organizations) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. 1040 ez 2010 form Dependency allotments, Armed Forces dependency allotments. 1040 ez 2010 form Disability pay, Disability. 1040 ez 2010 form Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. 1040 ez 2010 form Military, Military uniforms. 1040 ez 2010 form Military quarters allotments, Tax-exempt military quarters allowances. 1040 ez 2010 form Naval officers on permanent duty aboard ship, Members of the Armed Forces. 1040 ez 2010 form Permanent duty overseas, Members of the Armed Forces. 1040 ez 2010 form Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. 1040 ez 2010 form , Ministers' and military housing allowance. 1040 ez 2010 form Rehabilitative program payments, Veterans' benefits. 1040 ez 2010 form Reserves, Armed Forces reservists traveling more than 100 miles from home. 1040 ez 2010 form Retirees' pay Taxable income, Military retirement pay. 1040 ez 2010 form Uniforms, Military uniforms. 1040 ez 2010 form Wages, Military Armed Forces Retiree's pay withholding, Military retirees. 1040 ez 2010 form Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. 1040 ez 2010 form Capital gains or losses from sale or trade of, Investment interest deducted. 1040 ez 2010 form Artists, performing (see Performing artists) Assessments, local (see Local assessments) Assistance (see Tax help) Assistance, tax (see Tax help) Assumption of mortgage, Assumption of mortgage. 1040 ez 2010 form Fees not included in basis, Settlement costs. 1040 ez 2010 form At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. 1040 ez 2010 form ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). 1040 ez 2010 form Attachment of wages, Garnisheed wages. 1040 ez 2010 form Attachments to return, Attachments Attorneys Bar review courses, Bar or CPA Review Course Attorneys' fees, Legal Expenses, Personal Legal Expenses Basis to include, Cost Basis Social security and railroad retirement benefits, deductions for, Legal expenses. 1040 ez 2010 form Title to property, for preparation, filing, etc. 1040 ez 2010 form , Settlement costs. 1040 ez 2010 form Audits Travel expense records, If your return is examined. 1040 ez 2010 form Auto insurance Medical expenses covered by, not deductible, Table 21-1. 1040 ez 2010 form Medical and Dental Expenses Checklist. 1040 ez 2010 form See Publication 502 for more information about these and other expenses. 1040 ez 2010 form Automatic extension of time to file, Automatic Extension, When to file. 1040 ez 2010 form Form 4868, E-file options. 1040 ez 2010 form Automatic investment services Holding period, determination of, Automatic investment service. 1040 ez 2010 form Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. 1040 ez 2010 form Back pay, award for, Back pay awards. 1040 ez 2010 form Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. 1040 ez 2010 form Backup withholding, Backup Withholding, Backup withholding. 1040 ez 2010 form , Backup withholding. 1040 ez 2010 form Dividend income, Backup withholding. 1040 ez 2010 form , Reporting tax withheld. 1040 ez 2010 form Penalties, Penalties. 1040 ez 2010 form Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. 1040 ez 2010 form Reporting on Schedule D (Form 1040), How to report. 1040 ez 2010 form Claim for refund, Exceptions for special types of refunds. 1040 ez 2010 form , Filing a claim for refund. 1040 ez 2010 form Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. 1040 ez 2010 form Short-term capital loss, How to report bad debts. 1040 ez 2010 form When deductible, When deductible. 1040 ez 2010 form Baggage Business-related travel expense, Table 26-1. 1040 ez 2010 form Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 1040 ez 2010 form Balance due, Refund or balance due. 1040 ez 2010 form Bankruptcy Canceled debt not deemed to be income, Excluded debt. 1040 ez 2010 form Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. 1040 ez 2010 form Banks Automatic investment service, determination of holding period, Automatic investment service. 1040 ez 2010 form IRAs with, When and How Can a Traditional IRA Be Opened? Losses on deposits, when casualty losses, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. 1040 ez 2010 form Money market accounts, Money Market Funds Bar associations Charitable contributions to, Contributions to Nonqualified Organizations Bar employees Tips (see Tip income) Bar review courses, Bar or CPA Review Course Bargain sales As charitable contributions, Bargain sales. 1040 ez 2010 form Basis of purchase, Bargain purchases. 1040 ez 2010 form Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. 1040 ez 2010 form Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. 1040 ez 2010 form Bargain purchases, Bargain purchases. 1040 ez 2010 form Bonds, Stocks and Bonds, Bond premium. 1040 ez 2010 form Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 1040 ez 2010 form , Partly taxable. 1040 ez 2010 form Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. 1040 ez 2010 form Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. 1040 ez 2010 form Other than cost, Basis Other Than Cost, Tax-exempt obligations. 1040 ez 2010 form , No gain or loss. 1040 ez 2010 form Points not to be included, Settlement costs. 1040 ez 2010 form , Points. 1040 ez 2010 form Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. 1040 ez 2010 form Stock or stock rights, Basis. 1040 ez 2010 form Tax-exempt obligations Bonds, Tax-exempt obligations. 1040 ez 2010 form Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. 1040 ez 2010 form Beneficiaries, Beneficiary of an estate or trust. 1040 ez 2010 form , Rollover by surviving spouse. 1040 ez 2010 form , Estate and trust income. 1040 ez 2010 form , Losses. 1040 ez 2010 form (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. 1040 ez 2010 form , Losses. 1040 ez 2010 form , Gifts and inheritances. 1040 ez 2010 form , Income from property received as a gift. 1040 ez 2010 form (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. 1040 ez 2010 form Bingo, Table 24-1. 1040 ez 2010 form Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. 1040 ez 2010 form Medical and Dental Expenses Checklist. 1040 ez 2010 form See Publication 502 for more information about these and other expenses. 1040 ez 2010 form Birth of child, Death or birth of child. 1040 ez 2010 form Head of household, qualifying person to file as, Death or birth. 1040 ez 2010 form , Death or birth. 1040 ez 2010 form Social security number to be obtained, Born and died in 2013. 1040 ez 2010 form Birth of dependent, Death or birth. 1040 ez 2010 form Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. 1040 ez 2010 form Guide dogs, deductible as medical expense, Table 21-1. 1040 ez 2010 form Medical and Dental Expenses Checklist. 1040 ez 2010 form See Publication 502 for more information about these and other expenses. 1040 ez 2010 form Impairment-related work expenses, deduction for, Impairment-Related Work Expenses Standard deduction for, Introduction, Higher Standard Deduction for Blindness Blood banks No charitable deduction for blood donations to, Table 24-1. 1040 ez 2010 form Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. 1040 ez 2010 form Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 1040 ez 2010 form Donations of, Cars, boats, and airplanes. 1040 ez 2010 form Body scan, Table 21-1. 1040 ez 2010 form Medical and Dental Expenses Checklist. 1040 ez 2010 form See Publication 502 for more information about these and other expenses. 1040 ez 2010 form Bona fide business purpose Travel expenses, Bona fide business purpose. 1040 ez 2010 form Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. 1040 ez 2010 form , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. 1040 ez 2010 form Convertible bonds, Convertible stocks and bonds. 1040 ez 2010 form Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. 1040 ez 2010 form Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. 1040 ez 2010 form Retirement of, Retirement bonds. 1040 ez 2010 form , Redemption or retirement of bonds. 1040 ez 2010 form Sale of, Bonds Sold Between Interest Dates Savings, U. 1040 ez 2010 form S. 1040 ez 2010 form Savings Bonds, Series HH bonds. 1040 ez 2010 form , Series EE and series I bonds. 1040 ez 2010 form Sold at premium, computation of adjusted basis, Bond premium. 1040 ez 2010 form State or local government, tax-exempt, Tax-exempt state and local government bonds. 1040 ez 2010 form Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. 1040 ez 2010 form , Employee awards or bonuses. 1040 ez 2010 form Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. 1040 ez 2010 form Borrowed funds, Loans. 1040 ez 2010 form , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. 1040 ez 2010 form Bottled water, Table 21-1. 1040 ez 2010 form Medical and Dental Expenses Checklist. 1040 ez 2010 form See Publication 502 for more information about these and other expenses. 1040 ez 2010 form Boy Scouts Charitable contributions to, Examples. 1040 ez 2010 form , Table 24-1. 1040 ez 2010 form Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. 1040 ez 2010 form Medical and Dental Expenses Checklist. 1040 ez 2010 form See Publication 502 for more information about these and other expenses. 1040 ez 2010 form Breach of contract Damages as income, Court awards and damages. 1040 ez 2010 form employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. 1040 ez 2010 form Medical and Dental Expenses Checklist. 1040 ez 2010 form See Publication 502 for more information about these and other expenses. 1040 ez 2010 form Bribes, Bribes. 1040 ez 2010 form , List of Nondeductible Expenses Brokers Form 1099-B, Sales and Trades IRAs with, When and How Can a Traditional IRA Be Opened? Commissions, Brokers' commissions. 1040 ez 2010 form , Brokers' commissions. 1040 ez 2010 form Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. 1040 ez 2010 form Burglary Losses due to, Theft Burial expenses, List of Nondeductible Expenses (see Funerals) Business associates, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. 1040 ez 2010 form Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. 1040 ez 2010 form Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. 1040 ez 2010 form , Allowances and reimbursements. 1040 ez 2010 form Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. 1040 ez 2010 form Travel (see Travel and transportation expenses) Work-related education, What Expenses Can Be Deducted Business organizations Charitable contributions to, Contributions to Nonqualified Organizations Business property As gift, adjusted basis for, Business property. 1040 ez 2010 form Basis for depreciation, Basis for depreciation. 1040 ez 2010 form Property use changed to, adjusted basis for, Property Changed From Personal to Business or Rental Use Sales or exchanges Like-kind exchanges, Like-kind exchanges. 1040 ez 2010 form Business tax credits Claim for refund, Exceptions for special types of refunds. 1040 ez 2010 form Business use of home, Home Office C Cafeteria plans, Cafeteria plans. 1040 ez 2010 form Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. 1040 ez 2010 form Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. 1040 ez 2010 form Campaign contributions, Campaign contributions. 1040 ez 2010 form , Table 24-1. 1040 ez 2010 form Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Presidential Election Campaign Fund, Presidential Election Campaign Fund Campaign expenses, Campaign Expenses Canada Resident of, Citizen or Resident Test, Child in Canada or Mexico. 1040 ez 2010 form Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. 1040 ez 2010 form Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. 1040 ez 2010 form Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. 1040 ez 2010 form Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. 1040 ez 2010 form , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. 1040 ez 2010 form Carryover of, Long-term gains and losses. 1040 ez 2010 form , Capital loss carryover. 1040 ez 2010 form Worksheet, Figuring your carryover. 1040 ez 2010 form Character of gain, Capital Gains and Losses Character of loss, Capital Gains and Losses Child's distributions and dividends, reporting of, Child's capital gain distributions. 1040 ez 2010 form , Capital gain distributions and qualified dividends. 1040 ez 2010 form Collectibles, Investment interest deducted. 1040 ez 2010 form Deductions, Capital Losses Limit on, Limit on deduction. 1040 ez 2010 form Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. 1040 ez 2010 form , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. 1040 ez 2010 form Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. 1040 ez 2010 form Lump-sum distributions from pensions and annuities, Capital Gain Treatment Mutual funds paying, Capital Gain Distributions Net capital gain, Capital Gains and Losses, Long-term gains and losses. 1040 ez 2010 form , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. 1040 ez 2010 form Net long-term capital loss, Long-term gains and losses. 1040 ez 2010 form Sale of personal items, Sale of personal items. 1040 ez 2010 form Sale or trade of property held more than 1 year, Long-term or short-term. 1040 ez 2010 form , Long-term gains and losses. 1040 ez 2010 form Schedule D, Reporting Gains and Losses , Reporting Capital Gains and Losses Section 1250 gains from sale of real property, Capital Gains and Losses, Unrecaptured section 1250 gain. 1040 ez 2010 form State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. 1040 ez 2010 form Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. 1040 ez 2010 form Total net loss, Total net gain or loss. 1040 ez 2010 form Undistributed gains, Long-term gains and losses. 1040 ez 2010 form Credit for tax on, Undistributed capital gains of mutual funds and REITs. 1040 ez 2010 form , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. 1040 ez 2010 form Car pools, Car pools. 1040 ez 2010 form , Car pools. 1040 ez 2010 form Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. 1040 ez 2010 form Carryovers Capital loss, Long-term gains and losses. 1040 ez 2010 form , Capital loss carryover. 1040 ez 2010 form Worksheet, Figuring your carryover. 1040 ez 2010 form Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. 1040 ez 2010 form , Car Expenses and Other Employee Business Expenses, Car Expenses (see also Standard mileage rates) (see also Travel and transportation) Accidents resulting in casualty loss, Deductible losses. 1040 ez 2010 form Value determination, Car value. 1040 ez 2010 form Willful negligence or intentional act as cause, Nondeductible losses. 1040 ez 2010 form Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. 1040 ez 2010 form Allowances from employers, Per Diem and Car Allowances As capital assets, Capital Assets and Noncapital Assets Blue book to determine fair market value, Cars, boats, and airplanes. 1040 ez 2010 form Books to determine fair market value, Car value. 1040 ez 2010 form Business and personal use, allocation between, Business and personal use. 1040 ez 2010 form , Separating expenses. 1040 ez 2010 form Business-related travel expenses, Table 26-1. 1040 ez 2010 form Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 1040 ez 2010 form Car pools, Car pools. 1040 ez 2010 form Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 1040 ez 2010 form Charitable organization service, use for, Car expenses. 1040 ez 2010 form Depreciation, Depreciation and section 179 deductions. 1040 ez 2010 form Donations of, Cars, boats, and airplanes. 1040 ez 2010 form Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). 1040 ez 2010 form Form 2106 or 2106-EZ, how to fill out, Car expenses. 1040 ez 2010 form Hauling tools or instruments, Hauling tools or instruments. 1040 ez 2010 form Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. 1040 ez 2010 form Medical transportation, Table 21-1. 1040 ez 2010 form Medical and Dental Expenses Checklist. 1040 ez 2010 form See Publication 502 for more information about these and other expenses. 1040 ez 2010 form , Transportation, Car expenses. 1040 ez 2010 form Parking (see Parking fees) Personal property taxes on, deduction of, Personal Property Taxes Reporting of, How To Report Table 26-3 showing forms to be used, Per diem allowance more than federal rate. 1040 ez 2010 form Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. 1040 ez 2010 form Work-related education, transportation for, Using your car. 1040 ez 2010 form Cash Dividends paid as, Introduction Rebates, Cash rebates. 1040 ez 2010 form Sales of property for, Payment of cash. 1040 ez 2010 form Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. 1040 ez 2010 form Bad debts, Basis in bad debt required. 1040 ez 2010 form Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. 1040 ez 2010 form Taxes paid during tax year, deduction of, You must pay the tax during your tax year. 1040 ez 2010 form Worthless securities and negotiable promissory notes, Worthless securities. 1040 ez 2010 form Cash rebates, Cash rebates. 1040 ez 2010 form Casualties, Home destroyed or condemned. 1040 ez 2010 form Casualty insurance Premiums not in property basis, Settlement costs. 1040 ez 2010 form Reimbursements from, Casualty insurance and other reimbursements. 1040 ez 2010 form Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). 1040 ez 2010 form , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. 1040 ez 2010 form , Involuntary Conversions, Adjusted Basis, Adjustments to basis. 1040 ez 2010 form Amount of loss, Figuring a Loss Appraisals, Appraisal. 1040 ez 2010 form , Costs of photographs and appraisals. 1040 ez 2010 form Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. 1040 ez 2010 form Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. 1040 ez 2010 form Photographs and appraisals, Costs of photographs and appraisals. 1040 ez 2010 form Deductible losses, Deductible losses. 1040 ez 2010 form $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. 1040 ez 2010 form Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. 1040 ez 2010 form Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. 1040 ez 2010 form , Disaster relief. 1040 ez 2010 form (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. 1040 ez 2010 form Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. 1040 ez 2010 form Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). 1040 ez 2010 form Nondeductible losses, Deductible losses. 1040 ez 2010 form Proof of loss, Casualty loss proof. 1040 ez 2010 form Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. 1040 ez 2010 form Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. 1040 ez 2010 form , How To Report Gains and Losses Single casualty on multiple properties, Single Casualty on Multiple Properties Cemeteries Charitable contributions to, Types of Qualified Organizations Certificate, mortgage credit, Who qualifies. 1040 ez 2010 form Certificates of deposit (CDs), Certificates of deposit (CDs). 1040 ez 2010 form , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. 1040 ez 2010 form Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. 1040 ez 2010 form Change of address, Change of Address Change of name, Name change. 1040 ez 2010 form , Name changed. 1040 ez 2010 form Chaplains Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Charitable contributions, Contributions, Introduction, Organizations That Qualify To Receive Deductible Contributions, Types of Qualified Organizations, Contributions You Can Deduct, Contributions From Which You Benefit, Table 24-1. 1040 ez 2010 form Examples of Charitable Contributions—A Quick Check, Token items. 1040 ez 2010 form , Written statement. 1040 ez 2010 form , Contributions You Cannot Deduct, Contributions to Individuals, Contributions to Nonqualified Organizations, Contributions From Which You Benefit, Contributions of Property, Determining Fair Market Value, Large quantities. 1040 ez 2010 form , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. 1040 ez 2010 form , Capital gain property. 1040 ez 2010 form , Amount of deduction — general rule. 1040 ez 2010 form , Bargain sales. 1040 ez 2010 form , When To Deduct, Time of making contribution. 1040 ez 2010 form , Noncash Contributions, Additional records. 1040 ez 2010 form , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). 1040 ez 2010 form Charity benefit events Deduction amount for charitable contributions, Charity benefit events. 1040 ez 2010 form Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. 1040 ez 2010 form Checks As charitable contributions, Checks. 1040 ez 2010 form Canceled checks as evidence of travel expenses, Canceled check. 1040 ez 2010 form Constructive receipt of, Check received or available. 1040 ez 2010 form Child Foster child, Rule 10. 1040 ez 2010 form You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. 1040 ez 2010 form You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. 1040 ez 2010 form Child and dependent care credit, You can use Form 1040A if all of the following apply. 1040 ez 2010 form Due diligence, Getting the information. 1040 ez 2010 form Earned income, Earned income. 1040 ez 2010 form Full-time student, Rule for student-spouse or spouse not able to care for self. 1040 ez 2010 form Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. 1040 ez 2010 form Child care, You can use Form 1040A if all of the following apply. 1040 ez 2010 form Babysitting, Babysitting. 1040 ez 2010 form Care providers, Childcare providers. 1040 ez 2010 form Expenses, Child care expenses. 1040 ez 2010 form Nursing care for healthy baby, not deductible as medical expense, Table 21-1. 1040 ez 2010 form Medical and Dental Expenses Checklist. 1040 ez 2010 form See Publication 502 for more information about these and other expenses. 1040 ez 2010 form Child custody, Custodial parent and noncustodial parent. 1040 ez 2010 form Child support, Child support payments. 1040 ez 2010 form Alimony, difference from, Payments not alimony. 1040 ez 2010 form , Alimony requirements. 1040 ez 2010 form , Child support. 1040 ez 2010 form Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. 1040 ez 2010 form , Child tax credit. 1040 ez 2010 form , Child Tax Credit Additional credit, Additional Child Tax Credit Amount of credit, Amount of Credit Claiming, procedure for, Claiming the Credit Limits, Special Rules, Limits on the Credit Modified adjusted gross income, Modified AGI. 1040 ez 2010 form Married filing separately, Special Rules Qualifying child, Qualifying Child Child, qualifying, Qualifying Child Childcare Credit, Child and Dependent Care Credit Provider Taxpayer identification number, Provider Identification Test Children, Adoption Assistance, Personal Expenses (see also Adoption) Additional credit on child tax credit, Additional Child Tax Credit Adoption (see Adopted child) Babysitters, Babysitting. 1040 ez 2010 form Birth of child Head of household, qualifying person to file as, Death or birth. 1040 ez 2010 form , Death or birth. 1040 ez 2010 form Social security number to be obtained, Born and died in 2013. 1040 ez 2010 form Care providers, Childcare providers. 1040 ez 2010 form (see also Child care) Child's tax, figuring of, Step 3. 1040 ez 2010 form Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. 1040 ez 2010 form Credit for, Who Should File, You can use Form 1040A if all of the following apply. 1040 ez 2010 form (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. 1040 ez 2010 form Death of child Head of household, qualifying person to file as, Death or birth. 1040 ez 2010 form , Death or birth. 1040 ez 2010 form Deductions, Line 2 (deductions). 1040 ez 2010 form Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. 1040 ez 2010 form Filing requirements, Child's earnings. 1040 ez 2010 form As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. 1040 ez 2010 form , Income from property received as a gift. 1040 ez 2010 form Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. 1040 ez 2010 form Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. 1040 ez 2010 form Investment income of, Tax on unearned income of certain children. 1040 ez 2010 form Investment income of child under age 18 Dependent filing requirements (Table 1-2), Do I Have To File a Return? Interest and dividends, Certain Children Under Age 19 or Full-Time Students Parents' election to report on Form 1040, Certain Children Under Age 19 or Full-Time Students, Investment income of child reported on parent's return. 1040 ez 2010 form Kidnapped, Kidnapped child. 1040 ez 2010 form , Kidnapped child. 1040 ez 2010 form Net unearned income, figuring of, Step 1. 1040 ez 2010 form Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. 1040 ez 2010 form Property received as gift, income from, Income from property received as a gift. 1040 ez 2010 form Signing return, parent for child, Spouse unable to sign. 1040 ez 2010 form Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. 1040 ez 2010 form Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. 1040 ez 2010 form Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. 1040 ez 2010 form Unearned income of, Tax on unearned income of certain children. 1040 ez 2010 form Unearned income of certain children, Introduction Form 8615, use of (Figure 31-B), Parental information, providing of, Providing Parental Information (Form 8615, lines A–C) Parents' election to report on Form 1040, Parent's Election To Report Child's Interest and Dividends Trust income, Trust income. 1040 ez 2010 form Unearned income defined, Unearned income defined. 1040 ez 2010 form Chronic illness Accelerated payment of life insurance proceeds (see Accelerated death benefits) Long-term care (see Long-term care insurance contracts) Church employees Filing requirements (Table 1-3), Figuring tax. 1040 ez 2010 form Churches, temples, etc. 1040 ez 2010 form Charitable contributions to, Examples. 1040 ez 2010 form , Table 24-1. 1040 ez 2010 form Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. 1040 ez 2010 form Citizen or resident test, Citizen or Resident Test Citizens outside U. 1040 ez 2010 form S. 1040 ez 2010 form Business travel outside U. 1040 ez 2010 form S. 1040 ez 2010 form , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. 1040 ez 2010 form Standard meal allowance, Standard meal allowance for areas outside the continental United States. 1040 ez 2010 form Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. 1040 ez 2010 form S. 1040 ez 2010 form Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. 1040 ez 2010 form Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. 1040 ez 2010 form Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. 1040 ez 2010 form Civil service retirement benefits, Civil service retirement benefits. 1040 ez 2010 form Civil suits, Court awards and damages. 1040 ez 2010 form (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. 1040 ez 2010 form Contributions that can be spent as individual wishes, not deductible charitable contribution, Contributions to Individuals Housing, Clergy Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. 1040 ez 2010 form , Ministers' and military housing allowance. 1040 ez 2010 form Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. 1040 ez 2010 form Special income rules, Clergy Clerical help, deductibility of, Clerical Help and Office Rent Clients, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. 1040 ez 2010 form Closing costs Real property transactions, Settlement costs. 1040 ez 2010 form Sale of home, Settlement fees or closing costs. 1040 ez 2010 form Clothing Military, Military uniforms. 1040 ez 2010 form Moth damage, not casualty loss, Progressive deterioration. 1040 ez 2010 form Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. 1040 ez 2010 form Used clothing, charitable deduction for fair market value, Used clothing and household items. 1040 ez 2010 form work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. 1040 ez 2010 form Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. 1040 ez 2010 form Coal and iron ore, Coal and iron ore. 1040 ez 2010 form Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. 1040 ez 2010 form Gains or losses from sale or trade of, Investment interest deducted. 1040 ez 2010 form IRA investment in, Investment in Collectibles, Exception. 1040 ez 2010 form College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. 1040 ez 2010 form , Table 24-1. 1040 ez 2010 form Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. 1040 ez 2010 form Education costs, Qualified tuition programs (QTPs). 1040 ez 2010 form (see also Qualified tuition programs) Employer-provided educational assistance, Qualified Education Expenses (see also Educational assistance) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. 1040 ez 2010 form Commission drivers Deduction of expenses, Statutory employees. 1040 ez 2010 form Commissions, Supplemental Wages Advance, Advance commissions and other earnings. 1040 ez 2010 form IRAs with brokers, Brokers' commissions. 1040 ez 2010 form , Brokers' commissions. 1040 ez 2010 form Property basis to include when buyer pays, Settlement costs. 1040 ez 2010 form Sharing of (kickbacks), Kickbacks. 1040 ez 2010 form Unearned, deduction for repayment of, Advance commissions and other earnings. 1040 ez 2010 form Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. 1040 ez 2010 form Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. 1040 ez 2010 form , Community property. 1040 ez 2010 form Alimony, difference from, Payments not alimony. 1040 ez 2010 form IRAs, Community property laws. 1040 ez 2010 form Married filing separately, Community property states. 1040 ez 2010 form Medical and dental expenses, Community property states. 1040 ez 2010 form Commuting expenses, Commuting expenses. 1040 ez 2010 form , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. 1040 ez 2010 form Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. 1040 ez 2010 form Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. 1040 ez 2010 form Unemployment, Unemployment compensation. 1040 ez 2010 form Computation of tax, Computations Equal amounts, Equal amounts. 1040 ez 2010 form Negative amounts, Negative amounts. 1040 ez 2010 form Rounding off dollars, Rounding off dollars. 1040 ez 2010 form Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. 1040 ez 2010 form , Condemnations. 1040 ez 2010 form Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. 1040 ez 2010 form Period of ownership and use, Previous home destroyed or condemned. 1040 ez 2010 form Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. 1040 ez 2010 form Constructive receipt of income, Constructive receipt. 1040 ez 2010 form , Payment to an agent. 1040 ez 2010 form , Constructive receipt. 1040 ez 2010 form Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. 1040 ez 2010 form , Contributions, Table 24-1. 1040 ez 2010 form Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations, How To Report (see also Campaign contributions) (see also Charitable contributions) Nontaxable combat pay, Nontaxable combat pay. 1040 ez 2010 form Political, Political Contributions Reservist repayments, Qualified reservist repayments. 1040 ez 2010 form Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. 1040 ez 2010 form Related party transactions, Losses on sales or trades of property. 1040 ez 2010 form Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. 1040 ez 2010 form Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. 1040 ez 2010 form Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. 1040 ez 2010 form Cooperative housing Dwelling unit used as home, Introduction Mortgage interest statements, Form 1098, Mortgage Interest Statement Real estate taxes, deduction of, Tenant-shareholders in a cooperative housing corporation. 1040 ez 2010 form Sale or trade of Form 1099-S to report, Form 1099-S transactions. 1040 ez 2010 form Period of ownership and use, Cooperative apartment. 1040 ez 2010 form Cooperatives Patronage dividends, Patronage dividends. 1040 ez 2010 form Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. 1040 ez 2010 form Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. 1040 ez 2010 form , Losses on sales or trades of property. 1040 ez 2010 form Director fees as self-employment income, Corporate director. 1040 ez 2010 form Reorganizations and nontaxable trade of stock, Corporate reorganizations. 1040 ez 2010 form Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. 1040 ez 2010 form Medical and Dental Expenses Checklist. 1040 ez 2010 form See Publication 502 for more information about these and other expenses. 1040 ez 2010 form Cosmetics Not deductible as medical expense, Table 21-1. 1040 ez 2010 form Medical and Dental Expenses Checklist. 1040 ez 2010 form See Publication 502 for more information about these and other expenses. 1040 ez 2010 form Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 1040 ez 2010 form , Partly taxable. 1040 ez 2010 form Cost-of-living allowances, Government cost-of-living allowances. 1040 ez 2010 form Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. 1040 ez 2010 form Examples of Charitable Contributions—A Quick Check, Membership fees or dues. 1040 ez 2010 form Entertainment expense deduction not allowed, Club dues and membership fees. 1040 ez 2010 form Coupon bonds, Coupon bonds. 1040 ez 2010 form Court awards and damages (see Damages from lawsuits) Cousin, Cousin. 1040 ez 2010 form Coverdell ESAs Additional tax on, Other taxes. 1040 ez 2010 form CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. 1040 ez 2010 form Charitable contributions charged to, Credit card. 1040 ez 2010 form Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. 1040 ez 2010 form , Credit for child and dependent care expenses. 1040 ez 2010 form Credit for prior year minimum tax Nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Credit for the elderly or the disabled, Credit for the elderly or the disabled. 1040 ez 2010 form , Credit for the elderly or the disabled. 1040 ez 2010 form Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. 1040 ez 2010 form Credit reports Costs not included in property basis, Settlement costs. 1040 ez 2010 form Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. 1040 ez 2010 form , Earned income credit. 1040 ez 2010 form , Credit for child and dependent care expenses. 1040 ez 2010 form , Credit for the elderly or the disabled. 1040 ez 2010 form , Earned income credit. 1040 ez 2010 form , Credit for child and dependent care expenses. 1040 ez 2010 form , Credit for the elderly or the disabled. 1040 ez 2010 form , Earned income credit. 1040 ez 2010 form Alternative motor vehicle, Alternative Motor Vehicle Credit American opportunity, Special Rules Build America bonds (see Credit to holders of tax credit bonds) Capital gains, undistributed, credit for tax on, Undistributed capital gains of mutual funds and REITs. 1040 ez 2010 form , Credit for Tax on Undistributed Capital Gain Child and dependent care, Child and Dependent Care Credit (see Child and dependent care credit) Child tax (see Child tax credit) Clean renewable energy bonds (see Credit to holders of tax credit bonds) Earned income, Earned Income Credit (EIC) (see Earned income credit) Elderly or the disabled, Credit for the Elderly or the Disabled Excess withholding, Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Foreign tax, Foreign Tax Credit Health coverage, Health Coverage Tax Credit Lifetime learning (see Lifetime learning credit) Mortgage interest, Mortgage Interest Credit Nonrefundable credits, Nonrefundable Credits Plug-in electric drive motor vehicle, Plug-in Electric Drive Motor Vehicle Credit Prior year minimum tax (AMT), nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Qualified energy conservation bonds (see Credit to holders of tax credit bonds) Qualified school construction bonds (see Credit to holders of tax credit bonds) Qualified zone academy bonds (see Credit to holders of tax credit bonds) Refundable credits, Refundable Credits Residential energy, Residential Energy Credits Retirement savings contribution, Retirement Savings Contributions Credit (Saver's Credit) Cremation Not deductible as medical expense, Table 21-1. 1040 ez 2010 form Medical and Dental Expenses Checklist. 1040 ez 2010 form See Publication 502 for more information about these and other expenses. 1040 ez 2010 form Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. 1040 ez 2010 form Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. 1040 ez 2010 form Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. 1040 ez 2010 form Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. 1040 ez 2010 form D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. 1040 ez 2010 form , Disaster relief. 1040 ez 2010 form (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. 1040 ez 2010 form Medical expenses as part of settlement, Damages for Personal Injuries Dating your return, Signatures Daycare centers, You can use Form 1040A if all of the following apply. 1040 ez 2010 form , Childcare providers. 1040 ez 2010 form , Care outside your home. 1040 ez 2010 form (see also Child and dependent care credit) (see also Child care) De minimis benefits, De Minimis (Minimal) Benefits Deadlines (see Due dates) Death (see Decedents) Death benefits Accelerated, Accelerated Death Benefits, Exclusion for terminal illness. 1040 ez 2010 form Life insurance proceeds (see Life insurance) Public safety officers who died or were killed in line of duty, tax exclusion, Public Safety Officer Killed in the Line of Duty Death of child, Death or birth of child. 1040 ez 2010 form Death of dependent, Death or birth. 1040 ez 2010 form Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. 1040 ez 2010 form , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. 1040 ez 2010 form Paid by another, Debts paid for you. 1040 ez 2010 form Payoff of debt included in sales transaction, Debt paid off. 1040 ez 2010 form Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. 1040 ez 2010 form Refund offset against, Refunds. 1040 ez 2010 form , Offset against debts. 1040 ez 2010 form Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. 1040 ez 2010 form Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. 1040 ez 2010 form Due dates, Filing for a decedent. 1040 ez 2010 form Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. 1040 ez 2010 form Spouse's death, Spouse died during the year. 1040 ez 2010 form , Spouse died. 1040 ez 2010 form Standard deduction, Decedent's final return. 1040 ez 2010 form Transfer of property at death, Other property transactions. 1040 ez 2010 form Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. 1040 ez 2010 form Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. 1040 ez 2010 form , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. 1040 ez 2010 form , Meals and Incidental Expenses, Entertainment Expenses (see also Bad debts) (see also Capital losses) (see also Entertainment expenses) (see also Personal exemption) (see also Points) (see also Recovery of amounts previously deducted) (see also Standard deduction) Alimony, deductible by payer, How To Deduct Alimony Paid Casualty losses, Casualty and Theft Losses of Income-Producing Property (see Capital losses) Changing claim after filing, need to amend, Amended Returns and Claims for Refund Charitable contributions, Contributions, How To Report (see also Charitable contributions) Dental expenses (see Medical and dental expenses) Depreciation, Depreciation and section 179 deduction. 1040 ez 2010 form Educator expenses, Educator Expenses Estate, Excess Deductions of an Estate Fee-basis government officials, Special Rules Impairment-related work expenses, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. 1040 ez 2010 form Interest (see Interest payments) Investment expenses, Investment expenses. 1040 ez 2010 form IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. 1040 ez 2010 form Medical and Dental Expenses Checklist. 1040 ez 2010 form See Publication 502 for more information about these and other expenses. 1040 ez 2010 form Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. 1040 ez 2010 form (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. 1040 ez 2010 form Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. 1040 ez 2010 form Performing artists' expenses, Expenses of certain performing artists. 1040 ez 2010 form Prepaid insurance premiums, Prepaid insurance premiums. 1040 ez 2010 form Prescription medicines, Table 21-1. 1040 ez 2010 form Medical and Dental Expenses Checklist. 1040 ez 2010 form See Publication 502 for more information about these and other expenses. 1040 ez 2010 form Rental expenses, When to deduct. 1040 ez 2010 form Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. 1040 ez 2010 form Car expenses, Depreciation and section 179 deductions. 1040 ez 2010 form Self-employed persons Health insurance premiums, Health Insurance Costs for Self-Employed Persons Social security and railroad retirement benefits, Deductions Related to Your Benefits Standard deduction, Standard Deduction, Married persons who filed separate returns. 1040 ez 2010 form Stop-smoking programs, Table 21-1. 1040 ez 2010 form Medical and Dental Expenses Checklist. 1040 ez 2010 form See Publication 502 for more information about these and other expenses. 1040 ez 2010 form Student loan interest deduction (see Student loans) Theft loss, Casualty and Theft Losses of Income-Producing Property Transportation expenses (see Travel and transportation expenses) Union dues (see Labor unions) Work-related education, What Expenses Can Be Deducted Deeds Preparation costs for, Amounts charged for services. 1040 ez 2010 form Recording fees, basis to include, Real estate taxes. 1040 ez 2010 form Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. 1040 ez 2010 form Nonqualified plans, Nonqualified deferred compensation plans. 1040 ez 2010 form Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. 1040 ez 2010 form Delivery services, Private delivery services. 1040 ez 2010 form Business-related travel expense, Table 26-1. 1040 ez 2010 form Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 1040 ez 2010 form Demutualization of life insurance companies, Demutualization of life insurance companies. 1040 ez 2010 form Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. 1040 ez 2010 form Medical and Dental Expenses Checklist. 1040 ez 2010 form See Publication 502 for more information about these and other expenses. 1040 ez 2010 form Dependent care Benefits, Dependent care benefits. 1040 ez 2010 form , Dependent Care Benefits Center, Dependent care center. 1040 ez 2010 form Credit for, Child and Dependent Care Credit Dependent taxpayer test, Dependent Taxpayer Test Dependents, Who Should File, You can use Form 1040A if all of the following apply. 1040 ez 2010 form , Exception for adopted child. 1040 ez 2010 form , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 1040 ez 2010 form (see also Child tax credit) Birth of, Death or birth. 1040 ez 2010 form Born and died within year, Exception. 1040 ez 2010 form , Born and died in 2013. 1040 ez 2010 form Death of, Death or birth. 1040 ez 2010 form Deceased dependent's medical and dental expenses, What if you pay medical expenses of a deceased spouse or dependent? Disabled dependent care expenses, deduction for, Disabled Dependent Care Expenses Exemption for, Exemptions for Dependents Filing requirements, Child's earnings. 1040 ez 2010 form Earned income, unearned income, and gross income levels (Table 1-2), Do I Have To File a Return? Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Medical and dental expenses, Dependent Qualifying child, Qualifying Child, Qualifying Child Qualifying relative, Qualifying Relative, Qualifying Child Social security number, Dependent's SSN. 1040 ez 2010 form Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). 1040 ez 2010 form , Taxpayer identification numbers for aliens. 1040 ez 2010 form Alien dependents, Born and died in 2013. 1040 ez 2010 form Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. 1040 ez 2010 form Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. 1040 ez 2010 form Deposits, Fees and deposits. 1040 ez 2010 form Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. 1040 ez 2010 form Depreciation Adjustment to basis for, Depreciation and section 179 deduction. 1040 ez 2010 form Cars, Depreciation and section 179 deductions. 1040 ez 2010 form Change of use of property, Basis for depreciation. 1040 ez 2010 form Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. 1040 ez 2010 form Form 4562 Rental property depreciation, Depreciation Home computer, Depreciation on Home Computer Property used in trade or business, as noncapital assets, Capital Assets and Noncapital Assets Real property Gain from disposition of property, Depreciation after May 6, 1997. 1040 ez 2010 form Land, no depreciation of, Land. 1040 ez 2010 form Rental property, Depreciation. 1040 ez 2010 form , Depreciation Designated Roth Account Defined. 1040 ez 2010 form , Designated Roth accounts. 1040 ez 2010 form Designated Roth account, Designated Roth accounts. 1040 ez 2010 form , Designated Roth accounts. 1040 ez 2010 form Destroyed records, Destroyed records. 1040 ez 2010 form Diaper service, Table 21-1. 1040 ez 2010 form Medical and Dental Expenses Checklist. 1040 ez 2010 form See Publication 502 for more information about these and other expenses. 1040 ez 2010 form Differential wage payments, Differential wage payments. 1040 ez 2010 form Differential wages Wages for reservists Military reserves, Differential wage payments. 1040 ez 2010 form Direct deposit of refunds, Refunds Directors' fees, Corporate director. 1040 ez 2010 form Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. 1040 ez 2010 form , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. 1040 ez 2010 form Armed forces, Disability. 1040 ez 2010 form Blind (see Blind persons) Cafeteria plans, Cafeteria plans. 1040 ez 2010 form Credit for (see Elderly or disabled, credit for) Dependent who is disabled, deduction for care expenses, Disabled Dependent Care Expenses Guide dogs, deductible as medical expense, Table 21-1. 1040 ez 2010 form Medical and Dental Expenses Checklist. 1040 ez 2010 form See Publication 502 for more information about these and other expenses. 1040 ez 2010 form Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. 1040 ez 2010 form Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. 1040 ez 2010 form Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. 1040 ez 2010 form Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. 1040 ez 2010 form Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. 1040 ez 2010 form Social security and railroad retirement benefits, deductions for, Disability payments. 1040 ez 2010 form Special school or home for, deductibility of medical expense, Table 21-1. 1040 ez 2010 form Medical and Dental Expenses Checklist. 1040 ez 2010 form See Publication 502 for more information about these and other expenses. 1040 ez 2010 form Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. 1040 ez 2010 form Workers' compensation, Workers' Compensation Disability Income, Disability income. 1040 ez 2010 form Disability benefits Earned income credit, Form 4029. 1040 ez 2010 form Disability insurance payments Earned income credit, Disability insurance payments. 1040 ez 2010 form Disability, permanent and total disability, Permanent and total disability. 1040 ez 2010 form Disabled Child, Permanently and totally disabled. 1040 ez 2010 form Dependent, Disabled dependent working at sheltered workshop. 1040 ez 2010 form Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. 1040 ez 2010 form , Disaster relief payments. 1040 ez 2010 form , Disaster relief. 1040 ez 2010 form (see also Terrorist attacks) Cash gifts to victims, Cash gifts. 1040 ez 2010 form Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. 1040 ez 2010 form Unemployment assistance, Types of unemployment compensation. 1040 ez 2010 form Employer's emergency disaster fund, Employer's emergency disaster fund. 1040 ez 2010 form Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. 1040 ez 2010 form Grants or payments, Disaster relief grants. 1040 ez 2010 form Replacement of lost or destroyed property, Disaster relief. 1040 ez 2010 form Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. 1040 ez 2010 form , Adjusted Basis Disclosure statement, Disclosure statement. 1040 ez 2010 form Discount, bonds and notes issued at, Original Issue Discount (OID) Discounted debt instruments Capital gain or loss, Discounted Debt Instruments Discounts Employee discounts, effect on basis, Bargain purchases. 1040 ez 2010 form Distributions, Eligible rollover distributions. 1040 ez 2010 form (see also Rollovers) Early (see Early withdrawal from deferred interest account) Liquidating distributions, Liquidating Distributions Lump sum (see Lump-sum distributions) Nondividend distributions, Nondividend Distributions Qualified charitable, Qualified charitable distributions (QCD). 1040 ez 2010 form Qualified reservist, Qualified reservist distributions. 1040 ez 2010 form Required minimum distributions, Required distributions. 1040 ez 2010 form , Required distributions. 1040 ez 2010 form , When Must You Withdraw IRA Assets? (Required Minimum Distributions) (see also Individual retirement arrangements (IRAs)) (see also Pensions) Return of capital, Nondividend Distributions District of Columbia First-time homebuyer credit, Decreases to basis. 1040 ez 2010 form Dividends, Dividends and Other Distributions, Form 1099-DIV. 1040 ez 2010 form , More information. 1040 ez 2010 form (see also Form 1099-DIV) Alaska Permanent Fund (see Alaska Permanent Fund dividends) As stock dividends and stock rights, Distributions of Stock and Stock Rights Backup withholding, Backup withholding. 1040 ez 2010 form Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. 1040 ez 2010 form Buying more stock with, Dividends Used to Buy More Stock Defined, Introduction Exempt-interest dividends, Other Distributions Expenses related to, deduction of, Expenses related to dividend income. 1040 ez 2010 form Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. 1040 ez 2010 form Insurance dividends, Dividends on insurance policies. 1040 ez 2010 form Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. 1040 ez 2010 form Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. 1040 ez 2010 form Qualified, Qualified Dividends, Qualified dividends. 1040 ez 2010 form Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. 1040 ez 2010 form Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. 1040 ez 2010 form Sold stock, Dividends on stock sold. 1040 ez 2010 form Stockholder debts when canceled as, Stockholder debt. 1040 ez 2010 form Veterans' insurance, Dividends on veterans' insurance. 1040 ez 2010 form Divorced parents, Children of divorced or separated parents (or parents who live apart). 1040 ez 2010 form , Applying this special rule to divorced or separated parents (or parents who live apart). 1040 ez 2010 form Divorced taxpayers, Alimony. 1040 ez 2010 form (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. 1040 ez 2010 form Child custody, Custodial parent and noncustodial parent. 1040 ez 2010 form Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. 1040 ez 2010 form Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. 1040 ez 2010 form , Divorced persons. 1040 ez 2010 form IRAs, Kay Bailey Hutchison Spousal IRA. 1040 ez 2010 form , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. 1040 ez 2010 form Mortgage interest, payment as alimony, Divorced or separated individuals. 1040 ez 2010 form Personal exemption, Divorced or separated spouse. 1040 ez 2010 form Real estate taxes, allocation of, Divorced individuals. 1040 ez 2010 form Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. 1040 ez 2010 form Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. 1040 ez 2010 form Domestic help Withholding, Household workers. 1040 ez 2010 form Domestic help, no exemption for, Housekeepers, maids, or servants. 1040 ez 2010 form
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Preparing a Request for Appeals

If you disagree with the IRS's determination, you may request an Appeals conference by filing a written protest. You may represent yourself, or have a professional represent you. The representative must be an attorney, a certified public accountant, or an enrolled agent authorized to practice before the IRS. If you want your representative to talk to us without you, you must provide us with  a copy of a completed power of attorney Form 2848, Power of Attorney and Declaration of Representative.

To decide if you should appeal your tax dispute, consider the following:

  • If you believe the IRS made an incorrect decision based on a misinterpretation of the law, check the publications discussing your issue(s), or refer to Tax Topics.
  • If you believe the IRS did not properly apply the law due to a misunderstanding of the facts, be prepared to clarify and support your position.
  • If you believe the IRS is taking inappropriate collection action against you, or your offer in compromise was denied and you disagree with that decision, be prepared to clarify and support your position. 
  • If you believe the facts used by the IRS are incorrect, then you should have records or other evidence to support your position.

Protests

A formal written protest is required in all cases to request an Appeals conference, unless you qualify for the Small Case Request procedure discussed below or another special appeal procedure.  

Note: If you disagree with a lien, levy, seizure, or denial or termination of an installment agreement, see Publication 1660, Collection Appeal Rights, for information on filing your protest.

How to file a Formal Written Protest

Include all of the following:

  1. Your name, address, and a daytime telephone number.
  2. A statement that you want to appeal the IRS findings to the Office of Appeals.
  3. A copy of the letter you received that shows the proposed change(s).
  4. The tax period(s) or year(s) involved.
  5. A list of each proposed item with which you disagree.
  6. The reason(s) you disagree with each item.
  7. The facts that support your position on each item.
  8. The law or authority, if any, that supports your position on each item. 
  9. The penalties of perjury statement as follows: “Under the penalties of perjury, I declare that the facts stated in this protest and any accompanying documents are true, correct, and complete to the best of my knowledge and belief.”
  10. Your signature under the penalties of perjury statement.

If your representative prepares and signs the protest for you, he or she must substitute a declaration for the penalties of perjury statement that includes:

  1. That he or she submitted the protest and any accompanying documents, and
  2. Whether he or she knows personally that the facts stated in the protest and any accompanying documents are true and correct.

You must send your formal written protest within the time limit specified in the letter that offers you the right to appeal the proposed changes. Generally, the time limit is 30 days from the date of the letter.

How to file a Small Case Request

You may submit a Small Case Request if the entire amount of additional tax and penalty proposed for each tax period is $25,000 or less. For an offer in compromise, the entire amount for each tax period includes total unpaid tax, penalty and interest due. 

Note: Employee plan, exempt organizations, S corporations and partnerships are not eligible for Small Case Requests.

  1. Follow the instructions in the letter you received.
  2. Use Form 12203, Request for Appeals Review, or the form referenced in the letter to file your appeal, or prepare a brief written statement. List the disagreed item(s) and the reason(s) you disagree.

Note: Forms to use to file your appeal are available online or by calling 1-800-829-3676 (1-800-TAX-FORM).

Page Last Reviewed or Updated: 16-Jan-2014

The 1040 Ez 2010 Form

1040 ez 2010 form 5. 1040 ez 2010 form   Student Loan Cancellations and Repayment Assistance Table of Contents Introduction Student Loan CancellationQualifying Loans Student Loan Repayment Assistance Introduction Generally, if you are responsible for making loan payments, and the loan is canceled (forgiven), you must include the amount that was forgiven in your gross income for tax purposes. 1040 ez 2010 form However, if you fulfill certain requirements, two types of student loan assistance may be tax free. 1040 ez 2010 form The types of assistance discussed in this chapter are: Student loan cancellation, and Student loan repayment assistance. 1040 ez 2010 form Student Loan Cancellation If your student loan is canceled, you may not have to include any amount in income. 1040 ez 2010 form This section describes the requirements for tax-free treatment of canceled student loans. 1040 ez 2010 form Qualifying Loans To qualify for tax-free treatment, for the cancellation of your loan, your loan must have been made by a qualified lender to assist you in attending an eligible educational institution and contain a provision that all or part of the debt will be canceled if you work: For a certain period of time, In certain professions, and For any of a broad class of employers. 1040 ez 2010 form The cancellation of your loan will not qualify for tax-free treatment if it is cancelled because of services you performed for the educational institution that made the loan or other organization that provided the funds. 1040 ez 2010 form See Exception, later. 1040 ez 2010 form Eligible educational institution. 1040 ez 2010 form   This is an educational institution that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. 1040 ez 2010 form Qualified lenders. 1040 ez 2010 form   These include the following. 1040 ez 2010 form The United States, or an instrumentality thereof. 1040 ez 2010 form A state, territory, or possession of the United States, or the District of Columbia, or any political subdivision thereof. 1040 ez 2010 form A public benefit corporation that is tax-exempt under section 501(c)(3); and that has assumed control of a state, county, or municipal hospital; and whose employees are considered public employees under state law. 1040 ez 2010 form An eligible educational institution, if the loan is made: As part of an agreement with an entity described in (1), (2), (3) under which the funds to make the loan were provided to the educational institution, or Under a program of the educational institution that is designed to encourage its students to serve in occupations with unmet needs or in areas with unmet needs where the services provided by the students (or former students) are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. 1040 ez 2010 form   Occupations with unmet needs include medicine, nursing, teaching, and law. 1040 ez 2010 form Section 501(c)(3) organization. 1040 ez 2010 form   This is any corporation, community chest, fund, or foundation organized and operated exclusively for one or more of the following purposes. 1040 ez 2010 form Charitable. 1040 ez 2010 form Religious. 1040 ez 2010 form Educational. 1040 ez 2010 form Scientific. 1040 ez 2010 form Literary. 1040 ez 2010 form Testing for public safety. 1040 ez 2010 form Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment). 1040 ez 2010 form The prevention of cruelty to children or animals. 1040 ez 2010 form Exception. 1040 ez 2010 form   The cancellation of your loan does not qualify as tax-free student loan cancellation if your student loan was made by an educational institution and is canceled because of services you performed for the educational institution or other organization that provided the funds. 1040 ez 2010 form Refinanced Loan If you refinanced a student loan with another loan from an eligible educational institution or a tax-exempt organization, that loan may also be considered as made by a qualified lender. 1040 ez 2010 form The refinanced loan is considered made by a qualified lender if it is made under a program of the refinancing organization that is designed to encourage students to serve in occupations with unmet needs or in areas with unmet needs where the services required of the students are for or under the direction of a governmental unit or a tax-exempt section 501(c)(3) organization. 1040 ez 2010 form Student Loan Repayment Assistance Student loan repayments made to you are tax free if you received them for any of the following: The National Health Service Corps (NHSC) Loan Repayment Program (NHSC Loan Repayment Program). 1040 ez 2010 form A state education loan repayment program eligible for funds under the Public Health Service Act. 1040 ez 2010 form Any other state loan repayment or loan forgiveness program that is intended to provide for the increased availability of health services in under served or health professional shortage areas (as determined by such state). 1040 ez 2010 form You cannot deduct the interest you paid on a student loan to the extent payments were made through your participation in the above programs. 1040 ez 2010 form Prev  Up  Next   Home   More Online Publications