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1040ez State Tax Form

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1040ez State Tax Form

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

1040ez state tax form 3. 1040ez state tax form   Rent Expense Table of Contents Introduction Topics - This chapter discusses: RentConditional sales contract. 1040ez state tax form Leveraged leases. 1040ez state tax form Leveraged leases of limited-use property. 1040ez state tax form Taxes on Leased Property Cost of Getting a Lease Improvements by Lessee Capitalizing Rent Expenses Introduction This chapter discusses the tax treatment of rent or lease payments you make for property you use in your business but do not own. 1040ez state tax form It also discusses how to treat other kinds of payments you make that are related to your use of this property. 1040ez state tax form These include payments you make for taxes on the property. 1040ez state tax form Topics - This chapter discusses: The definition of rent Taxes on leased property The cost of getting a lease Improvements by the lessee Capitalizing rent expenses Rent Rent is any amount you pay for the use of property you do not own. 1040ez state tax form In general, you can deduct rent as an expense only if the rent is for property you use in your trade or business. 1040ez state tax form If you have or will receive equity in or title to the property, the rent is not deductible. 1040ez state tax form Unreasonable rent. 1040ez state tax form   You cannot take a rental deduction for unreasonable rent. 1040ez state tax form Ordinarily, the issue of reasonableness arises only if you and the lessor are related. 1040ez state tax form Rent paid to a related person is reasonable if it is the same amount you would pay to a stranger for use of the same property. 1040ez state tax form Rent is not unreasonable just because it is figured as a percentage of gross sales. 1040ez state tax form For examples of related persons, see Related persons in chapter 2, Publication 544. 1040ez state tax form Rent on your home. 1040ez state tax form   If you rent your home and use part of it as your place of business, you may be able to deduct the rent you pay for that part. 1040ez state tax form You must meet the requirements for business use of your home. 1040ez state tax form For more information, see Business use of your home in chapter 1. 1040ez state tax form Rent paid in advance. 1040ez state tax form   Generally, rent paid in your trade or business is deductible in the year paid or accrued. 1040ez state tax form If you pay rent in advance, you can deduct only the amount that applies to your use of the rented property during the tax year. 1040ez state tax form You can deduct the rest of your payment only over the period to which it applies. 1040ez state tax form Example 1. 1040ez state tax form You are a calendar year taxpayer and you leased a building for 5 years beginning July 1. 1040ez state tax form Your rent is $12,000 per year. 1040ez state tax form You paid the first year's rent ($12,000) on June 30. 1040ez state tax form You can deduct only $6,000 (6/12 × $12,000) for the rent that applies to the first year. 1040ez state tax form Example 2. 1040ez state tax form You are a calendar year taxpayer. 1040ez state tax form Last January you leased property for 3 years for $6,000 a year. 1040ez state tax form You paid the full $18,000 (3 × $6,000) during the first year of the lease. 1040ez state tax form Each year you can deduct only $6,000, the part of the lease that applies to that year. 1040ez state tax form Canceling a lease. 1040ez state tax form   You generally can deduct as rent an amount you pay to cancel a business lease. 1040ez state tax form Lease or purchase. 1040ez state tax form   There may be instances in which you must determine whether your payments are for rent or for the purchase of the property. 1040ez state tax form You must first determine whether your agreement is a lease or a conditional sales contract. 1040ez state tax form Payments made under a conditional sales contract are not deductible as rent expense. 1040ez state tax form Conditional sales contract. 1040ez state tax form   Whether an agreement is a conditional sales contract depends on the intent of the parties. 1040ez state tax form Determine intent based on the provisions of the agreement and the facts and circumstances that exist when you make the agreement. 1040ez state tax form No single test, or special combination of tests, always applies. 1040ez state tax form However, in general, an agreement may be considered a conditional sales contract rather than a lease if any of the following is true. 1040ez state tax form The agreement applies part of each payment toward an equity interest you will receive. 1040ez state tax form You get title to the property after you make a stated amount of required payments. 1040ez state tax form The amount you must pay to use the property for a short time is a large part of the amount you would pay to get title to the property. 1040ez state tax form You pay much more than the current fair rental value of the property. 1040ez state tax form You have an option to buy the property at a nominal price compared to the value of the property when you may exercise the option. 1040ez state tax form Determine this value when you make the agreement. 1040ez state tax form You have an option to buy the property at a nominal price compared to the total amount you have to pay under the agreement. 1040ez state tax form The agreement designates part of the payments as interest, or that part is easy to recognize as interest. 1040ez state tax form Leveraged leases. 1040ez state tax form   Leveraged lease transactions may not be considered leases. 1040ez state tax form Leveraged leases generally involve three parties: a lessor, a lessee, and a lender to the lessor. 1040ez state tax form Usually the lease term covers a large part of the useful life of the leased property, and the lessee's payments to the lessor are enough to cover the lessor's payments to the lender. 1040ez state tax form   If you plan to take part in what appears to be a leveraged lease, you may want to get an advance ruling. 1040ez state tax form Revenue Procedure 2001-28 on page 1156 of Internal Revenue Bulletin 2001-19 contains the guidelines the IRS will use to determine if a leveraged lease is a lease for federal income tax purposes. 1040ez state tax form Revenue Procedure 2001-29 on page 1160 of the same Internal Revenue Bulletin provides the information required to be furnished in a request for an advance ruling on a leveraged lease transaction. 1040ez state tax form Internal Revenue Bulletin 2001-19 is available at www. 1040ez state tax form irs. 1040ez state tax form gov/pub/irs-irbs/irb01-19. 1040ez state tax form pdf. 1040ez state tax form   In general, Revenue Procedure 2001-28 provides that, for advance ruling purposes only, the IRS will consider the lessor in a leveraged lease transaction to be the owner of the property and the transaction to be a valid lease if all the factors in the revenue procedure are met, including the following. 1040ez state tax form The lessor must maintain a minimum unconditional “at risk” equity investment in the property (at least 20% of the cost of the property) during the entire lease term. 1040ez state tax form The lessee may not have a contractual right to buy the property from the lessor at less than fair market value when the right is exercised. 1040ez state tax form The lessee may not invest in the property, except as provided by Revenue Procedure 2001-28. 1040ez state tax form The lessee may not lend any money to the lessor to buy the property or guarantee the loan used by the lessor to buy the property. 1040ez state tax form The lessor must show that it expects to receive a profit apart from the tax deductions, allowances, credits, and other tax attributes. 1040ez state tax form   The IRS may charge you a user fee for issuing a tax ruling. 1040ez state tax form For more information, see Revenue Procedure 2014-1 available at  www. 1040ez state tax form irs. 1040ez state tax form gov/irb/2014-1_IRB/ar05. 1040ez state tax form html. 1040ez state tax form Leveraged leases of limited-use property. 1040ez state tax form   The IRS will not issue advance rulings on leveraged leases of so-called limited-use property. 1040ez state tax form Limited-use property is property not expected to be either useful to or usable by a lessor at the end of the lease term except for continued leasing or transfer to a lessee. 1040ez state tax form See Revenue Procedure 2001-28 for examples of limited-use property and property that is not limited-use property. 1040ez state tax form Leases over $250,000. 1040ez state tax form   Special rules are provided for certain leases of tangible property. 1040ez state tax form The rules apply if the lease calls for total payments of more than $250,000 and any of the following apply. 1040ez state tax form Rents increase during the lease. 1040ez state tax form Rents decrease during the lease. 1040ez state tax form Rents are deferred (rent is payable after the end of the calendar year following the calendar year in which the use occurs and the rent is allocated). 1040ez state tax form Rents are prepaid (rent is payable before the end of the calendar year preceding the calendar year in which the use occurs and the rent is allocated). 1040ez state tax form These rules do not apply if your lease specifies equal amounts of rent for each month in the lease term and all rent payments are due in the calendar year to which the rent relates (or in the preceding or following calendar year). 1040ez state tax form   Generally, if the special rules apply, you must use an accrual method of accounting (and time value of money principles) for your rental expenses, regardless of your overall method of accounting. 1040ez state tax form In addition, in certain cases in which the IRS has determined that a lease was designed to achieve tax avoidance, you must take rent and stated or imputed interest into account under a constant rental accrual method in which the rent is treated as accruing ratably over the entire lease term. 1040ez state tax form For details, see section 467 of the Internal Revenue Code. 1040ez state tax form Taxes on Leased Property If you lease business property, you can deduct as additional rent any taxes you have to pay to or for the lessor. 1040ez state tax form When you can deduct these taxes as additional rent depends on your accounting method. 1040ez state tax form Cash method. 1040ez state tax form   If you use the cash method of accounting, you can deduct the taxes as additional rent only for the tax year in which you pay them. 1040ez state tax form Accrual method. 1040ez state tax form   If you use an accrual method of accounting, you can deduct taxes as additional rent for the tax year in which you can determine all the following. 1040ez state tax form That you have a liability for taxes on the leased property. 1040ez state tax form How much the liability is. 1040ez state tax form That economic performance occurred. 1040ez state tax form   The liability and amount of taxes are determined by state or local law and the lease agreement. 1040ez state tax form Economic performance occurs as you use the property. 1040ez state tax form Example 1. 1040ez state tax form Oak Corporation is a calendar year taxpayer that uses an accrual method of accounting. 1040ez state tax form Oak leases land for use in its business. 1040ez state tax form Under state law, owners of real property become liable (incur a lien on the property) for real estate taxes for the year on January 1 of that year. 1040ez state tax form However, they do not have to pay these taxes until July 1 of the next year (18 months later) when tax bills are issued. 1040ez state tax form Under the terms of the lease, Oak becomes liable for the real estate taxes in the later year when the tax bills are issued. 1040ez state tax form If the lease ends before the tax bill for a year is issued, Oak is not liable for the taxes for that year. 1040ez state tax form Oak cannot deduct the real estate taxes as rent until the tax bill is issued. 1040ez state tax form This is when Oak's liability under the lease becomes fixed. 1040ez state tax form Example 2. 1040ez state tax form The facts are the same as in Example 1 except that, according to the terms of the lease, Oak becomes liable for the real estate taxes when the owner of the property becomes liable for them. 1040ez state tax form As a result, Oak will deduct the real estate taxes as rent on its tax return for the earlier year. 1040ez state tax form This is the year in which Oak's liability under the lease becomes fixed. 1040ez state tax form Cost of Getting a Lease You may either enter into a new lease with the lessor of the property or get an existing lease from another lessee. 1040ez state tax form Very often when you get an existing lease from another lessee, you must pay the previous lessee money to get the lease, besides having to pay the rent on the lease. 1040ez state tax form If you get an existing lease on property or equipment for your business, you generally must amortize any amount you pay to get that lease over the remaining term of the lease. 1040ez state tax form For example, if you pay $10,000 to get a lease and there are 10 years remaining on the lease with no option to renew, you can deduct $1,000 each year. 1040ez state tax form The cost of getting an existing lease of tangible property is not subject to the amortization rules for section 197 intangibles discussed in chapter 8. 1040ez state tax form Option to renew. 1040ez state tax form   The term of the lease for amortization includes all renewal options plus any other period for which you and the lessor reasonably expect the lease to be renewed. 1040ez state tax form However, this applies only if less than 75% of the cost of getting the lease is for the term remaining on the purchase date (not including any period for which you may choose to renew, extend, or continue the lease). 1040ez state tax form Allocate the lease cost to the original term and any option term based on the facts and circumstances. 1040ez state tax form In some cases, it may be appropriate to make the allocation using a present value computation. 1040ez state tax form For more information, see Regulations section 1. 1040ez state tax form 178-1(b)(5). 1040ez state tax form Example 1. 1040ez state tax form You paid $10,000 to get a lease with 20 years remaining on it and two options to renew for 5 years each. 1040ez state tax form Of this cost, you paid $7,000 for the original lease and $3,000 for the renewal options. 1040ez state tax form Because $7,000 is less than 75% of the total $10,000 cost of the lease (or $7,500), you must amortize the $10,000 over 30 years. 1040ez state tax form That is the remaining life of your present lease plus the periods for renewal. 1040ez state tax form Example 2. 1040ez state tax form The facts are the same as in Example 1, except that you paid $8,000 for the original lease and $2,000 for the renewal options. 1040ez state tax form You can amortize the entire $10,000 over the 20-year remaining life of the original lease. 1040ez state tax form The $8,000 cost of getting the original lease was not less than 75% of the total cost of the lease (or $7,500). 1040ez state tax form Cost of a modification agreement. 1040ez state tax form   You may have to pay an additional “rent” amount over part of the lease period to change certain provisions in your lease. 1040ez state tax form You must capitalize these payments and amortize them over the remaining period of the lease. 1040ez state tax form You cannot deduct the payments as additional rent, even if they are described as rent in the agreement. 1040ez state tax form Example. 1040ez state tax form You are a calendar year taxpayer and sign a 20-year lease to rent part of a building starting on January 1. 1040ez state tax form However, before you occupy it, you decide that you really need less space. 1040ez state tax form The lessor agrees to reduce your rent from $7,000 to $6,000 per year and to release the excess space from the original lease. 1040ez state tax form In exchange, you agree to pay an additional rent amount of $3,000, payable in 60 monthly installments of $50 each. 1040ez state tax form   You must capitalize the $3,000 and amortize it over the 20-year term of the lease. 1040ez state tax form Your amortization deduction each year will be $150 ($3,000 ÷ 20). 1040ez state tax form You cannot deduct the $600 (12 × $50) that you will pay during each of the first 5 years as rent. 1040ez state tax form Commissions, bonuses, and fees. 1040ez state tax form   Commissions, bonuses, fees, and other amounts you pay to get a lease on property you use in your business are capital costs. 1040ez state tax form You must amortize these costs over the term of the lease. 1040ez state tax form Loss on merchandise and fixtures. 1040ez state tax form   If you sell at a loss merchandise and fixtures that you bought solely to get a lease, the loss is a cost of getting the lease. 1040ez state tax form You must capitalize the loss and amortize it over the remaining term of the lease. 1040ez state tax form Improvements by Lessee If you add buildings or make other permanent improvements to leased property, depreciate the cost of the improvements using the modified accelerated cost recovery system (MACRS). 1040ez state tax form Depreciate the property over its appropriate recovery period. 1040ez state tax form You cannot amortize the cost over the remaining term of the lease. 1040ez state tax form If you do not keep the improvements when you end the lease, figure your gain or loss based on your adjusted basis in the improvements at that time. 1040ez state tax form For more information, see the discussion of MACRS in Publication 946, How To Depreciate Property. 1040ez state tax form Assignment of a lease. 1040ez state tax form   If a long-term lessee who makes permanent improvements to land later assigns all lease rights to you for money and you pay the rent required by the lease, the amount you pay for the assignment is a capital investment. 1040ez state tax form If the rental value of the leased land increased since the lease began, part of your capital investment is for that increase in the rental value. 1040ez state tax form The rest is for your investment in the permanent improvements. 1040ez state tax form   The part that is for the increased rental value of the land is a cost of getting a lease, and you amortize it over the remaining term of the lease. 1040ez state tax form You can depreciate the part that is for your investment in the improvements over the recovery period of the property as discussed earlier, without regard to the lease term. 1040ez state tax form Capitalizing Rent Expenses Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. 1040ez state tax form Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. 1040ez state tax form You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. 1040ez state tax form Indirect costs include amounts incurred for renting or leasing equipment, facilities, or land. 1040ez state tax form Uniform capitalization rules. 1040ez state tax form   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. 1040ez state tax form Produce real property or tangible personal property. 1040ez state tax form For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. 1040ez state tax form Acquire property for resale. 1040ez state tax form However, these rules do not apply to the following property. 1040ez state tax form Personal property you acquire for resale if your average annual gross receipts are $10 million or less for the 3 prior tax years. 1040ez state tax form Property you produce if you meet either of the following conditions. 1040ez state tax form Your indirect costs of producing the property are $200,000 or less. 1040ez state tax form You use the cash method of accounting and do not account for inventories. 1040ez state tax form Example 1. 1040ez state tax form You rent construction equipment to build a storage facility. 1040ez state tax form If you are subject to the uniform capitalization rules, you must capitalize as part of the cost of the building the rent you paid for the equipment. 1040ez state tax form You recover your cost by claiming a deduction for depreciation on the building. 1040ez state tax form Example 2. 1040ez state tax form You rent space in a facility to conduct your business of manufacturing tools. 1040ez state tax form If you are subject to the uniform capitalization rules, you must include the rent you paid to occupy the facility in the cost of the tools you produce. 1040ez state tax form More information. 1040ez state tax form   For more information on these rules, see Uniform Capitalization Rules in Publication 538 and the regulations under Internal Revenue Code section 263A. 1040ez state tax form Prev  Up  Next   Home   More Online Publications