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1040a Form To Print

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1040a Form To Print

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

1040a form to print Publication 957 - Introductory Material Table of Contents Future Developments Introduction Future Developments For the latest information about developments related to Publication 957, such as legislation enacted after it was published, go to www. 1040a form to print irs. 1040a form to print gov/pub957. 1040a form to print Introduction The Social Security Administration (SSA) has special rules for back pay awarded by a court or government agency to enforce a worker protection statute (law). 1040a form to print The SSA also has rules for reporting special wage payments made to employees after they retire. 1040a form to print These rules enable the SSA to correctly compute an employee's benefits under the social security earnings test. 1040a form to print These rules are for social security coverage and benefit purposes only. 1040a form to print This publication, written primarily for employers, discusses back pay under a statute and special wage payments. 1040a form to print It also explains how to report these payments to the SSA. 1040a form to print For more information, visit SSA's website at www. 1040a form to print socialsecurity. 1040a form to print gov/employer. 1040a form to print To get a copy of Form SSA-131, Employer Report of Special Wage Payments, visit SSA's website at www. 1040a form to print socialsecurity. 1040a form to print gov/online/ssa-131. 1040a form to print html. 1040a form to print Prev  Up  Next   Home   More Online Publications