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1040 Ez Tax Forms

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1040 ez tax forms 5. 1040 ez tax forms   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 tax forms However, if you fulfill certain requirements, two types of student loan assistance may be tax free. 1040 ez tax forms The types of assistance discussed in this chapter are: Student loan cancellation, and Student loan repayment assistance. 1040 ez tax forms Student Loan Cancellation If your student loan is canceled, you may not have to include any amount in income. 1040 ez tax forms This section describes the requirements for tax-free treatment of canceled student loans. 1040 ez tax forms 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 tax forms 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 tax forms See Exception, later. 1040 ez tax forms Eligible educational institution. 1040 ez tax forms   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 tax forms Qualified lenders. 1040 ez tax forms   These include the following. 1040 ez tax forms The United States, or an instrumentality thereof. 1040 ez tax forms A state, territory, or possession of the United States, or the District of Columbia, or any political subdivision thereof. 1040 ez tax forms 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 tax forms 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 tax forms   Occupations with unmet needs include medicine, nursing, teaching, and law. 1040 ez tax forms Section 501(c)(3) organization. 1040 ez tax forms   This is any corporation, community chest, fund, or foundation organized and operated exclusively for one or more of the following purposes. 1040 ez tax forms Charitable. 1040 ez tax forms Religious. 1040 ez tax forms Educational. 1040 ez tax forms Scientific. 1040 ez tax forms Literary. 1040 ez tax forms Testing for public safety. 1040 ez tax forms Fostering national or international amateur sports competition (but only if none of its activities involve providing athletic facilities or equipment). 1040 ez tax forms The prevention of cruelty to children or animals. 1040 ez tax forms Exception. 1040 ez tax forms   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 tax forms 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 tax forms 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 tax forms 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 tax forms A state education loan repayment program eligible for funds under the Public Health Service Act. 1040 ez tax forms 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 tax forms 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 tax forms Prev  Up  Next   Home   More Online Publications
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e-file for Large Business and International (LB&I)

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A QuickAlert outlining the exact timeframes to Send Submissions or retrieve federal/state Acknowledgements will be issued in early December and the times will be posted on the MeF Status Page.
    
Please monitor the MeF Status Page for any updates.  We apologize for any inconveniences and thank you for your cooperation.

 

2014 M3 M1 Changes: The IRS will be making changes to the Schedule M-3 filing requirement for taxpayers with assets between $10M-$50M for Forms 1120, 1120-C, 1120-F, 1120S, 1065 and 1065-B. These taxpayers will be permitted to file Schedule M-1 in place of the Schedule M-3 Parts II and III.  These changes will be effective for tax years ending on December 31, 2014, and later. No changes are currently planned to the Schedule M-3 requirements for Forms 1120-L, or 1120-PC, nor for Form 1120 taxpayers filing as a mixed group.

 

The Modernized e-File Status Page provides information about the availability of the MeF system for external use. For information about the most current MeF system status, please refer to the Modernized e-File (MeF) Status Page.


Table of Contents:

Introduction

Treasury Decision (T.D.) 9363 requires corporations that have assets of $10 million or more and file at least 250 returns annually to electronically file their Forms 1120 and 1120S for tax years ending on or after December 31, 2007. This requirement extends to foreign corporations filing Form 1120-F who have tax years ending on or after December 31, 2008, have assets of $10 million or more and who file at least 250 returns annually.

Although electronic filing is required of certain corporations, many corporations voluntarily file their returns electronically.

This web site provides an overview of electronic filing and more detailed information for those corporations required to e-file. There is information for taxpayers who prepare and transmit their own income tax returns as well as for taxpayers who rely upon third party tax professionals to prepare and transmit their tax returns.


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Contact IRS for More Information

If you do not find the electronic filing information you need in the material provided on this web site, IRS provides e-mail addresses where interested parties can submit questions concerning e-file requirements.

  • Corporate taxpayers (Forms 1120, 1120S, 1120-F) may contact the e-help Desk at 1-866-255-0654.
  • Partnerships (Forms 1065, 1065-B) can find further e-file information for partnerships using the MeF platform on IRS.gov at Modernized e-File (MeF) for Partnerships  or they may contact the e-help Desk at 1-866-255-0654.
  • Tax-exempt organizations can find further e-file information on IRS.gov at e-file for Charities and Non-Profits.
  • Taxpayers with account or tax law questions may call 1-800-829-4933.
  • Tax practitioners with account or tax law questions may call 1-800-829-8374.
  • Software developers and vendors may contact the e-help Desk at 1-866-255-0654 with questions about e-filing.
Page Last Reviewed or Updated: 03-Feb-2014

The 1040 Ez Tax Forms

1040 ez tax forms Index Symbols 1231 property sale, Sale of property interest. 1040 ez tax forms 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. 1040 ez tax forms 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. 1040 ez tax forms 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. 1040 ez tax forms 501(c)(3) organizations, Student loans. 1040 ez tax forms 529 program, Qualified tuition program (QTP). 1040 ez tax forms 83(b) election, How to make the choice. 1040 ez tax forms A Academic health centers Meals and lodging when teaching and research organization, Academic health center. 1040 ez tax forms Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. 1040 ez tax forms Accrual method taxpayers, Prepaid income. 1040 ez tax forms Accrued leave payment At time of retirement or resignation, Accrued leave payment. 1040 ez tax forms Disability retirement, Accrued leave payment. 1040 ez tax forms Activity not for profit, Activity not for profit. 1040 ez tax forms Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. 1040 ez tax forms Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. 1040 ez tax forms Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. 1040 ez tax forms Alien status, waiver of, Waiver of alien status. 1040 ez tax forms Aliens Nonresident, Nonresident aliens. 1040 ez tax forms Alimony, Alimony. 1040 ez tax forms Alternative minimum tax (AMT) Recoveries, refiguring of, Subject to alternative minimum tax. 1040 ez tax forms Stock options, Alternative minimum tax (AMT). 1040 ez tax forms Annuities Charitable gift, Charitable gift annuities. 1040 ez tax forms Railroad retirement, Railroad retirement annuities. 1040 ez tax forms Tax-sheltered, Limit for tax-sheltered annuities. 1040 ez tax forms Archer MSAs, Archer MSA contributions. 1040 ez tax forms , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 1040 ez tax forms Armed forces, Military Combat zone bonus, Veterans' benefits. 1040 ez tax forms Disability, Disability. 1040 ez tax forms Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. 1040 ez tax forms Qualified reservist distribution, Qualified reservist distribution (QRD). 1040 ez tax forms Rehabilitative program payments, Veterans' benefits. 1040 ez tax forms Retirement pay, Military retirement pay. 1040 ez tax forms Veterans benefits, Veterans' benefits. 1040 ez tax forms Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. 1040 ez tax forms Back pay, award for, Back pay awards. 1040 ez tax forms Backup withholding Barter exchange transactions, Backup withholding. 1040 ez tax forms Bankruptcy Canceled debt not deemed to be income, Excluded debt. 1040 ez tax forms Barter income, Bartering Below-market loans, Below-market loans. 1040 ez tax forms Bequest for services, Bequest for services. 1040 ez tax forms Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. 1040 ez tax forms Black lung benefit payments, Black lung benefit payments. 1040 ez tax forms Bonuses, Bonuses and awards. 1040 ez tax forms , Employee awards or bonuses. 1040 ez tax forms Breach of contract Damages as income, Court awards and damages. 1040 ez tax forms Bribes, Bribes. 1040 ez tax forms Business expenses Reimbursements, Allowances and reimbursements. 1040 ez tax forms Business income, Business and Investment Income, More information. 1040 ez tax forms C Cafeteria plans, Cafeteria plans. 1040 ez tax forms Campaign contributions, Campaign contributions. 1040 ez tax forms Campus lodging, Qualified campus lodging. 1040 ez tax forms , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. 1040 ez tax forms Capital gains Recoveries, Capital gains. 1040 ez tax forms , Capital gains. 1040 ez tax forms Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. 1040 ez tax forms Incentive stock options (ISOs), Incentive stock options (ISOs). 1040 ez tax forms Sale of personal property, Sale of personal items. 1040 ez tax forms Car (see Vehicle, employer-provided) Car pools, Car pools. 1040 ez tax forms Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. 1040 ez tax forms Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. 1040 ez tax forms Catch-up contributions, Catch-up contributions. 1040 ez tax forms , Catch-up contributions. 1040 ez tax forms Charitable gift annuities, Charitable gift annuities. 1040 ez tax forms Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. 1040 ez tax forms Child support payments, Child support payments. 1040 ez tax forms Childcare providers, Childcare providers. 1040 ez tax forms , Food program payments to daycare providers. 1040 ez tax forms Chronic illness, Chronically ill individual. 1040 ez tax forms Accelerated death benefits paid to, Exclusion for chronic illness. 1040 ez tax forms Citizens outside U. 1040 ez tax forms S. 1040 ez tax forms Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. 1040 ez tax forms Clergy, Clergy Coal, Coal and iron ore. 1040 ez tax forms Colleges and universities Faculty lodging, Faculty lodging. 1040 ez tax forms Scholarships and fellowships, Scholarships and fellowships. 1040 ez tax forms Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. 1040 ez tax forms Workers', Workers' Compensation Compensatory damages, Other compensation. 1040 ez tax forms , Court awards and damages. 1040 ez tax forms Constructive receipt of income, Constructively received income. 1040 ez tax forms Copyrights Infringement damages, Court awards and damages. 1040 ez tax forms Royalties, Copyrights and patents. 1040 ez tax forms Corporate directors, Corporate director. 1040 ez tax forms Cost-of-living allowances, Government cost-of-living allowances. 1040 ez tax forms Court awards, Court awards and damages. 1040 ez tax forms (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. 1040 ez tax forms Credits Recoveries, refiguring of unused credits, Unused tax credits. 1040 ez tax forms , Unused tax credits. 1040 ez tax forms Currency transactions, foreign, Foreign currency transactions. 1040 ez tax forms D Damages from lawsuits, Court awards and damages. 1040 ez tax forms Back pay awards, Back pay awards. 1040 ez tax forms Breach of contract, Court awards and damages. 1040 ez tax forms Compensatory damages, Other compensation. 1040 ez tax forms , Court awards and damages. 1040 ez tax forms Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. 1040 ez tax forms Punitive damages, Court awards and damages. 1040 ez tax forms Daycare providers, Childcare providers. 1040 ez tax forms (see also Childcare providers) Food program payments to, Food program payments to daycare providers. 1040 ez tax forms De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. 1040 ez tax forms (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. 1040 ez tax forms Nonrecourse debts, Mortgage relief upon sale or other disposition. 1040 ez tax forms Recourse, Mortgage relief upon sale or other disposition. 1040 ez tax forms Stockholder's, Stockholder debt. 1040 ez tax forms Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. 1040 ez tax forms Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. 1040 ez tax forms , Nonqualified deferred compensation plans of nonqualified entities. 1040 ez tax forms Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. 1040 ez tax forms Differential wage payments, Differential wage payments. 1040 ez tax forms Armed forces, Differential wage payments. 1040 ez tax forms Directors' fees, Corporate director. 1040 ez tax forms Disability Military, Disability. 1040 ez tax forms Pensions, Disability Pensions Workers' compensation, Disability pension. 1040 ez tax forms Person with, Persons with disabilities. 1040 ez tax forms Unemployment compensation, paid as substitute for, Types of unemployment compensation. 1040 ez tax forms Disaster relief Disaster mitigation payments, Disaster mitigation payments. 1040 ez tax forms Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. 1040 ez tax forms Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. 1040 ez tax forms Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. 1040 ez tax forms Mortgage loan for early payment, Discounted mortgage loan. 1040 ez tax forms Dividends Restricted stock, Dividends received on restricted stock. 1040 ez tax forms Divorced taxpayers Stock options exercised incident to divorce, Tax form. 1040 ez tax forms Down payment assistance, Down payment assistance. 1040 ez tax forms E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. 1040 ez tax forms Educational institutions Faculty lodging, Faculty lodging. 1040 ez tax forms Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. 1040 ez tax forms Tax Counseling for the Elderly, Volunteer tax counseling. 1040 ez tax forms Election precinct officials, Election precinct official. 1040 ez tax forms Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. 1040 ez tax forms , Catch-up contributions. 1040 ez tax forms Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. 1040 ez tax forms Increased limit for last 3 years prior to retirement age, Increased limit. 1040 ez tax forms Limit on, Elective Deferrals Reporting by employer, Reporting by employer. 1040 ez tax forms Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. 1040 ez tax forms Emotional distress damages, Emotional distress. 1040 ez tax forms Employee achievement awards, Employee achievement award. 1040 ez tax forms Employee awards or bonuses, Employee awards or bonuses. 1040 ez tax forms Employee compensation, Employee Compensation, Inherited property not substantially vested. 1040 ez tax forms Fringe benefits, Fringe Benefits, Special valuation rules. 1040 ez tax forms Restricted property, Restricted Property, Inherited property not substantially vested. 1040 ez tax forms Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. 1040 ez tax forms Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. 1040 ez tax forms Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. 1040 ez tax forms Employment Abroad, Employment abroad. 1040 ez tax forms Agency fees, Employment agency fees. 1040 ez tax forms Contracts Severance pay for cancellation of, Severance pay. 1040 ez tax forms Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. 1040 ez tax forms Conservation Subsidies, Energy conservation subsidies. 1040 ez tax forms Utility rebates, Utility rebates. 1040 ez tax forms Estate income, Estate and trust income. 1040 ez tax forms Estimated tax Unemployment compensation, Tax withholding. 1040 ez tax forms Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. 1040 ez tax forms Expected inheritance, Expected inheritance. 1040 ez tax forms Expenses paid by another, Expenses paid by another. 1040 ez tax forms Exxon Valdez settlement, Exxon Valdez settlement income. 1040 ez tax forms Eligible retirement plan, Contributions to eligible retirement plan. 1040 ez tax forms Income averaging, Income averaging. 1040 ez tax forms Legal expenses, Legal expenses. 1040 ez tax forms Reporting requirement-statement, Statement. 1040 ez tax forms F Faculty lodging, Faculty lodging. 1040 ez tax forms Fair market value (FMV), Fair market value. 1040 ez tax forms Stock options, Grant of option. 1040 ez tax forms Farming Qualified farm debt, cancellation of, Excluded debt. 1040 ez tax forms Federal employees Accrued leave payment, Accrued leave payment. 1040 ez tax forms Cost-of-living allowances, Government cost-of-living allowances. 1040 ez tax forms Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). 1040 ez tax forms Federal income tax Refunds, Federal income tax refund. 1040 ez tax forms Fees for services, Fees for services. 1040 ez tax forms Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. 1040 ez tax forms FICA withholding Foreign employers, U. 1040 ez tax forms S. 1040 ez tax forms citizens working for in U. 1040 ez tax forms S. 1040 ez tax forms , Social security and Medicare taxes. 1040 ez tax forms Paid by employer, Social security and Medicare taxes paid by employer. 1040 ez tax forms Fiduciaries Fees for services, Fees for services. 1040 ez tax forms , Personal representatives. 1040 ez tax forms Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. 1040 ez tax forms No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. 1040 ez tax forms Nutrition Program for the Elderly, Nutrition Program for the Elderly. 1040 ez tax forms Foreign Currency transactions, Foreign currency transactions. 1040 ez tax forms Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. 1040 ez tax forms Income, Reminders Service, Service-connected disability. 1040 ez tax forms Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. 1040 ez tax forms Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. 1040 ez tax forms Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. 1040 ez tax forms Repayment of commissions paid in advance, Advance commissions and other earnings. 1040 ez tax forms Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. 1040 ez tax forms Personal property rental, reporting income from, Reporting business income and expenses. 1040 ez tax forms Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. 1040 ez tax forms Personal property rental, reporting income from, Reporting business income and expenses. 1040 ez tax forms Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. 1040 ez tax forms Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. 1040 ez tax forms Royalties, Royalties Form 1040A Recoveries, Where to report. 1040 ez tax forms Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. 1040 ez tax forms Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. 1040 ez tax forms Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. 1040 ez tax forms , Estate and trust income. 1040 ez tax forms Form 1065 Partnership return, Partnership return. 1040 ez tax forms Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). 1040 ez tax forms , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. 1040 ez tax forms Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. 1040 ez tax forms , Backup withholding. 1040 ez tax forms Form 1099-C Cancellation of debt, Form 1099-C. 1040 ez tax forms Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. 1040 ez tax forms Form 1099-G State tax refunds, State tax refund. 1040 ez tax forms Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. 1040 ez tax forms Stock options exercised incident to divorce, Tax form. 1040 ez tax forms Form 1099-R Charitable gift annuities, Charitable gift annuities. 1040 ez tax forms Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. 1040 ez tax forms Surrender of life insurance policy for cash, Surrender of policy for cash. 1040 ez tax forms Form 1120-POL Political organizations, Campaign contributions. 1040 ez tax forms Form 1120S S corporation return, S corporation return. 1040 ez tax forms Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. 1040 ez tax forms , Schedule K-1 (Form 1120S). 1040 ez tax forms Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). 1040 ez tax forms Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. 1040 ez tax forms Archer MSAs and long-term care insurance contracts, Archer MSA contributions. 1040 ez tax forms Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. 1040 ez tax forms Form SSA-1099 Social security benefit statement, Form SSA-1099. 1040 ez tax forms Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. 1040 ez tax forms Accrued leave payment at time of retirement or resignation, Accrued leave payment. 1040 ez tax forms Back pay awards, Back pay awards. 1040 ez tax forms Bonuses or awards, Bonuses and awards. 1040 ez tax forms Elective deferrals, reporting by employer, Reporting by employer. 1040 ez tax forms Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. 1040 ez tax forms Stock options from employers, Tax form. 1040 ez tax forms Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. 1040 ez tax forms Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. 1040 ez tax forms Form W-9 Request for taxpayer identification number, Backup withholding. 1040 ez tax forms Foster care, Foster care providers. 1040 ez tax forms Foster Grandparent Program, National Senior Service Corps programs. 1040 ez tax forms Found property, Found property. 1040 ez tax forms Free tax services, Free help with your tax return. 1040 ez tax forms Fringe benefits, Fringe Benefits, Special valuation rules. 1040 ez tax forms Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. 1040 ez tax forms Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. 1040 ez tax forms Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. 1040 ez tax forms Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. 1040 ez tax forms Vehicle, Employer-provided vehicles. 1040 ez tax forms Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. 1040 ez tax forms G Gambling winnings and losses, Gambling winnings. 1040 ez tax forms Gas Royalties from, Oil, gas, and minerals. 1040 ez tax forms Gifts, Gifts and inheritances. 1040 ez tax forms Holiday gifts from employer, Holiday gifts. 1040 ez tax forms Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. 1040 ez tax forms Group-term life insurance Worksheets, Figuring the taxable cost. 1040 ez tax forms , Worksheet 1. 1040 ez tax forms Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. 1040 ez tax forms H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). 1040 ez tax forms Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. 1040 ez tax forms Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). 1040 ez tax forms Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). 1040 ez tax forms Savings account, Health savings accounts (HSA). 1040 ez tax forms Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. 1040 ez tax forms Hobby losses, Hobby losses. 1040 ez tax forms Holding period requirement, Holding period requirement. 1040 ez tax forms Holiday gifts, Holiday gifts. 1040 ez tax forms Holocaust victims restitution, Holocaust victims restitution. 1040 ez tax forms Home, sale of, Sale of home. 1040 ez tax forms Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. 1040 ez tax forms Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). 1040 ez tax forms Income Assigned, Assignment of income. 1040 ez tax forms Business and investment, Business and Investment Income, More information. 1040 ez tax forms Constructive receipt of, Constructively received income. 1040 ez tax forms Estate and trust, Estate and trust income. 1040 ez tax forms Foreign employers, Foreign Employer Illegal, Illegal activities. 1040 ez tax forms Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. 1040 ez tax forms S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. 1040 ez tax forms Indian money account, Indian money account litigation settlement. 1040 ez tax forms Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. 1040 ez tax forms Inherited IRA, Inherited pension or IRA. 1040 ez tax forms Inheritance, Gifts and inheritances. 1040 ez tax forms IRA, Inherited pension or IRA. 1040 ez tax forms Property not substantially vested, Inherited property not substantially vested. 1040 ez tax forms Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. 1040 ez tax forms Insurance Credit card, Credit card insurance. 1040 ez tax forms Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. 1040 ez tax forms Frozen deposits, Interest on frozen deposits. 1040 ez tax forms Mortgage refunds, Mortgage interest refund. 1040 ez tax forms Option on insurance, Interest option on insurance. 1040 ez tax forms Recovery amounts, Interest on recovery. 1040 ez tax forms Savings bond, Interest on qualified savings bonds. 1040 ez tax forms State and local government obligations, Interest on state and local government obligations. 1040 ez tax forms Interference with business operations Damages as income, Court awards and damages. 1040 ez tax forms International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. 1040 ez tax forms Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. 1040 ez tax forms IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. 1040 ez tax forms Itemized deductions Limited, Itemized deductions limited. 1040 ez tax forms Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. 1040 ez tax forms Joint returns Social security benefits or railroad retirement payments, Joint return. 1040 ez tax forms Joint state/local tax return Recoveries, Joint state or local income tax return. 1040 ez tax forms Jury duty pay, Jury duty. 1040 ez tax forms K Kickbacks, Kickbacks. 1040 ez tax forms L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. 1040 ez tax forms Dues, Union benefits and dues. 1040 ez tax forms Strike and lockout benefits, Strike and lockout benefits. 1040 ez tax forms Unemployment benefits paid from, Payments by a union. 1040 ez tax forms Last day of tax year, income received on, Constructively received income. 1040 ez tax forms Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. 1040 ez tax forms Life insurance Employer-owned, Employer-owned life insurance contract. 1040 ez tax forms Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. 1040 ez tax forms Loans, Discounted mortgage loan. 1040 ez tax forms (see also Mortgage) Below-market, Below-market loans. 1040 ez tax forms Student, Student loans. 1040 ez tax forms Lockout benefits, Strike and lockout benefits. 1040 ez tax forms Lodging Campus lodging, Qualified campus lodging. 1040 ez tax forms , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. 1040 ez tax forms Replacement housing payments, Replacement housing payments. 1040 ez tax forms Long-term care insurance, Long-term care coverage. 1040 ez tax forms , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. 1040 ez tax forms Lump-sum distributions Survivor benefits, Lump-sum payments. 1040 ez tax forms M Manufacturer incentive payments, Manufacturer incentive payments. 1040 ez tax forms Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. 1040 ez tax forms Medical Care reimbursements, Reimbursement for medical care. 1040 ez tax forms Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 1040 ez tax forms Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 1040 ez tax forms Benefits, Medicare. 1040 ez tax forms Tax paid by employer, Social security and Medicare taxes paid by employer. 1040 ez tax forms Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. 1040 ez tax forms Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. 1040 ez tax forms 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. 1040 ez tax forms Discounted loan, Discounted mortgage loan. 1040 ez tax forms Interest refund, Mortgage interest refund. 1040 ez tax forms Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). 1040 ez tax forms Relief, Mortgage relief upon sale or other disposition. 1040 ez tax forms Motor vehicle, employer-provided, Employer-provided vehicles. 1040 ez tax forms Moving expenses Reimbursements, Allowances and reimbursements. 1040 ez tax forms , Moving expense reimbursements. 1040 ez tax forms MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 1040 ez tax forms N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. 1040 ez tax forms National Senior Service Corps, National Senior Service Corps programs. 1040 ez tax forms No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. 1040 ez tax forms Nobel prize, Pulitzer, Nobel, and similar prizes. 1040 ez tax forms Nonrecourse debt, Mortgage relief upon sale or other disposition. 1040 ez tax forms Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. 1040 ez tax forms Notary fees, Notary public. 1040 ez tax forms Notes received for services, Note received for services. 1040 ez tax forms Nutrition Program for the Elderly, Nutrition Program for the Elderly. 1040 ez tax forms O Oil Royalties from, Oil, gas, and minerals. 1040 ez tax forms Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). 1040 ez tax forms Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. 1040 ez tax forms Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. 1040 ez tax forms Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. 1040 ez tax forms Royalties, Copyrights and patents. 1040 ez tax forms Peace Corps, Peace Corps. 1040 ez tax forms Pensions Clergy, Pension. 1040 ez tax forms Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. 1040 ez tax forms Military, Military retirement pay. 1040 ez tax forms Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. 1040 ez tax forms Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. 1040 ez tax forms Price reduced after purchase, Price reduced after purchase. 1040 ez tax forms Prizes and awards, Bonuses and awards. 1040 ez tax forms , Prizes and awards. 1040 ez tax forms Achievement awards, Employee achievement award. 1040 ez tax forms Employee awards or bonuses, Employee awards or bonuses. 1040 ez tax forms Length-of-service awards, Employee achievement award. 1040 ez tax forms Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. 1040 ez tax forms Safety achievement, Employee achievement award. 1040 ez tax forms Scholarship prizes, Prizes. 1040 ez tax forms Profit-sharing plan, Retirement and profit-sharing plans. 1040 ez tax forms Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. 1040 ez tax forms Public safety officers killed in line of duty, Public safety officer killed in the line of duty. 1040 ez tax forms Public transportation passes, employer-provided, Transportation, Transit pass. 1040 ez tax forms Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. 1040 ez tax forms Punitive damages, Court awards and damages. 1040 ez tax forms Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). 1040 ez tax forms R Raffles, Lotteries and raffles. 1040 ez tax forms Railroad Retirement annuities, Railroad retirement annuities. 1040 ez tax forms Retirement benefits, Social security and equivalent railroad retirement benefits. 1040 ez tax forms Sick pay, Railroad sick pay. 1040 ez tax forms Unemployment compensation benefits, Types of unemployment compensation. 1040 ez tax forms Real estate Qualified real property business debt, cancellation of, Excluded debt. 1040 ez tax forms Rebates Cash, Cash rebates. 1040 ez tax forms Utility, Utility rebates. 1040 ez tax forms Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. 1040 ez tax forms Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. 1040 ez tax forms , Unused tax credits. 1040 ez tax forms Refunds Federal income tax, Federal income tax refund. 1040 ez tax forms Mortgage interest, Mortgage interest refund. 1040 ez tax forms State tax, State tax refund. 1040 ez tax forms Rehabilitative program payments, Veterans' benefits. 1040 ez tax forms Reimbursements Business expenses, Allowances and reimbursements. 1040 ez tax forms Casualty losses, Casualty insurance and other reimbursements. 1040 ez tax forms Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. 1040 ez tax forms Moving expenses, Allowances and reimbursements. 1040 ez tax forms , Moving expense reimbursements. 1040 ez tax forms Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. 1040 ez tax forms Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. 1040 ez tax forms Repayments, Repayments, Year of deduction (or credit). 1040 ez tax forms Repossession, Canceled sales contract. 1040 ez tax forms Restricted property, Restricted Property, Inherited property not substantially vested. 1040 ez tax forms Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. 1040 ez tax forms Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. 1040 ez tax forms (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. 1040 ez tax forms Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. 1040 ez tax forms Roth contributions, Designated Roth contributions. 1040 ez tax forms Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. 1040 ez tax forms Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. 1040 ez tax forms Sales contracts Cancellation of, Canceled sales contract. 1040 ez tax forms SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. 1040 ez tax forms Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. 1040 ez tax forms Self-employed persons U. 1040 ez tax forms S. 1040 ez tax forms citizens working for foreign employers in U. 1040 ez tax forms S. 1040 ez tax forms treated as, Social security and Medicare taxes. 1040 ez tax forms Senior Companion Program, National Senior Service Corps programs. 1040 ez tax forms Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). 1040 ez tax forms Severance pay, Severance pay. 1040 ez tax forms Outplacement services, Outplacement services. 1040 ez tax forms Sick pay, Sick pay. 1040 ez tax forms Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. 1040 ez tax forms SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. 1040 ez tax forms Smallpox vaccine injuries, Smallpox vaccine injuries. 1040 ez tax forms Social security and Medicare taxes Foreign employers, U. 1040 ez tax forms S. 1040 ez tax forms citizens working for in U. 1040 ez tax forms S. 1040 ez tax forms , Social security and Medicare taxes. 1040 ez tax forms Paid by employer, Social security and Medicare taxes paid by employer. 1040 ez tax forms Social security benefits, Social security and equivalent railroad retirement benefits. 1040 ez tax forms Standard deduction Recoveries, Standard deduction limit. 1040 ez tax forms , Standard deduction for earlier years. 1040 ez tax forms State employees Unemployment benefits paid to, State employees. 1040 ez tax forms State or local governments Interest on obligations of, Interest on state and local government obligations. 1040 ez tax forms State or local taxes Refunds, State tax refund. 1040 ez tax forms Statutory stock option holding period, Sale of the stock. 1040 ez tax forms Stock appreciation rights, Stock appreciation rights. 1040 ez tax forms Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. 1040 ez tax forms Grant, Grant of option. 1040 ez tax forms Sale, Sale of the stock. 1040 ez tax forms Stock options, statutory Exercise, Exercise of option. 1040 ez tax forms Grant, Grant of option. 1040 ez tax forms Sale, Sale of the stock. 1040 ez tax forms Stockholder debts, Stockholder debt. 1040 ez tax forms Stolen property, Stolen property. 1040 ez tax forms Strike benefits, Strike and lockout benefits. 1040 ez tax forms Student loans Cancellation of debt, Student loans. 1040 ez tax forms Substantial risk of forfeiture, Substantial risk of forfeiture. 1040 ez tax forms Substantially vested property, Substantially vested. 1040 ez tax forms Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. 1040 ez tax forms Supplemental unemployment benefits, Supplemental unemployment benefits. 1040 ez tax forms Surviving spouse Life insurance proceeds paid to, Surviving spouse. 1040 ez tax forms Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. 1040 ez tax forms Tax Counseling for the Elderly, Volunteer tax counseling. 1040 ez tax forms Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. 1040 ez tax forms Terminal illness, Exclusion for terminal illness. 1040 ez tax forms Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. 1040 ez tax forms Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. 1040 ez tax forms Tour guides, free tours for, Free tour. 1040 ez tax forms Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. 1040 ez tax forms , Repayment of benefits. 1040 ez tax forms Transferable property, Transferable property. 1040 ez tax forms Transit passes, Transportation, Transit pass. 1040 ez tax forms Travel agencies Free tour to organizer of group of tourists, Free tour. 1040 ez tax forms Travel and transportation expenses Free tours from travel agencies, Free tour. 1040 ez tax forms Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. 1040 ez tax forms School children, transporting of, Transporting school children. 1040 ez tax forms Trusts Grantor trusts, Grantor trust. 1040 ez tax forms Income, Estate and trust income. 1040 ez tax forms Tuition program, qualified (QTP), Qualified tuition program (QTP). 1040 ez tax forms Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. 1040 ez tax forms V VA payments, VA payments. 1040 ez tax forms Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. 1040 ez tax forms Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. 1040 ez tax forms Employer-provided, Employer-provided vehicles. 1040 ez tax forms Veterans benefits, Veterans' benefits. 1040 ez tax forms Disability compensation, Retroactive VA determination. 1040 ez tax forms Retroactive VA determination, Retroactive VA determination. 1040 ez tax forms Special statute of limitations. 1040 ez tax forms , Special statute of limitations. 1040 ez tax forms Viatical settlements, Viatical settlement. 1040 ez tax forms Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. 1040 ez tax forms Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). 1040 ez tax forms W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. 1040 ez tax forms Winter energy payments, Payments to reduce cost of winter energy. 1040 ez tax forms Withholding Barter exchange transactions, Backup withholding. 1040 ez tax forms Unemployment compensation, Tax withholding. 1040 ez tax forms Work-training programs, Work-training program. 1040 ez tax forms Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. 1040 ez tax forms , Worksheet 1. 1040 ez tax forms Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up     Home   More Online Publications