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1040ez Tax Return

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1040ez Tax Return

1040ez tax return Publication 526 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. 1040ez tax return Tax questions. 1040ez tax return Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 526 (such as legislation enacted after we release it), go to www. 1040ez tax return irs. 1040ez tax return gov/pub526. 1040ez tax return What's New Limit on itemized deductions. 1040ez tax return  For 2013, you may have to reduce the total amount of certain itemized deductions, including charitable contributions, if your adjusted gross income is more than: $150,000 if married filing separately, $250,000 if single, $275,000 if head of household, or $300,000 if married filing jointly or qualifying widow(er). 1040ez tax return For more information and a worksheet, see the instructions for Schedule A (Form 1040). 1040ez tax return Reminders Disaster relief. 1040ez tax return  You can deduct contributions for flood relief, hurricane relief, or other disaster relief to a qualified organization (defined under Organizations That Qualify To Receive Deductible Contributions ). 1040ez tax return However, you cannot deduct contributions earmarked for relief of a particular individual or family. 1040ez tax return Publication 3833, Disaster Relief: Providing Assistance through Charitable Organizations, has more information about disaster relief, including how to establish a new charitable organization. 1040ez tax return You can also find more information on IRS. 1040ez tax return gov. 1040ez tax return Enter “disaster relief” in the search box. 1040ez tax return Photographs of missing children. 1040ez tax return  The IRS is a proud partner with the National Center for Missing and Exploited Children. 1040ez tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040ez tax return Introduction This publication explains how to claim a deduction for your charitable contributions. 1040ez tax return It discusses the types of organizations to which you can make deductible charitable contributions and the types of contributions you can deduct. 1040ez tax return It also discusses how much you can deduct, what records you must keep, and how to report charitable contributions. 1040ez tax return A charitable contribution is a donation or gift to, or for the use of, a qualified organization. 1040ez tax return It is voluntary and is made without getting, or expecting to get, anything of equal value. 1040ez tax return Qualified organizations. 1040ez tax return   Qualified organizations include nonprofit groups that are religious, charitable, educational, scientific, or literary in purpose, or that work to prevent cruelty to children or animals. 1040ez tax return You will find descriptions of these organizations under Organizations That Qualify To Receive Deductible Contributions . 1040ez tax return Form 1040 required. 1040ez tax return   To deduct a charitable contribution, you must file Form 1040 and itemize deductions on Schedule A (Form 1040). 1040ez tax return The amount of your deduction may be limited if certain rules and limits explained in this publication apply to you. 1040ez tax return Comments and suggestions. 1040ez tax return   We welcome your comments about this publication and your suggestions for future editions. 1040ez tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez tax return   You can send your comments from www. 1040ez tax return irs. 1040ez tax return gov/formspubs/. 1040ez tax return Click on “More Information” and then on “Comment on Tax Forms and Publications. 1040ez tax return ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040ez tax return Ordering forms and publications. 1040ez tax return   Visit www. 1040ez tax return irs. 1040ez tax return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040ez tax return Internal Revenue Service 1201 N. 1040ez tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez tax return   If you have a tax question, check the information available on IRS. 1040ez tax return gov or call 1-800-829-1040. 1040ez tax return We cannot answer tax questions sent to either of the above addresses. 1040ez tax return Useful Items - You may want to see: Publication 561 Determining the Value of Donated Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 8283 Noncash Charitable Contributions  See How To Get Tax Help near the end of this publication for information about getting these publications and forms. 1040ez tax return Table 1. 1040ez tax return Examples of Charitable Contributions—A Quick Check Use the following lists for a quick check of whether you can deduct a contribution. 1040ez tax return See the rest of this publication for more information and additional rules and limits that may apply. 1040ez tax return Deductible As Charitable Contributions Not Deductible As Charitable Contributions Money or property you give to: Money or property you give to: Churches, synagogues, temples, mosques, and other religious organizations  Federal, state, and local governments, if your contribution is solely for public purposes (for example, a gift to reduce the public debt or maintain a public park)  Nonprofit schools and hospitals  The Salvation Army, American Red Cross, CARE, Goodwill Industries, United Way, Boy Scouts of America, Girl Scouts of America, Boys and Girls Clubs of America, etc. 1040ez tax return   War veterans' groups    Expenses paid for a student living with you, sponsored by a qualified organization  Out-of-pocket expenses when you serve a qualified organization as a volunteer Civic leagues, social and sports clubs, labor unions, and chambers of commerce  Foreign organizations (except certain Canadian, Israeli, and Mexican charities)  Groups that are run for personal profit  Groups whose purpose is to lobby for law changes  Homeowners' associations  Individuals  Political groups or candidates for public office    Cost of raffle, bingo, or lottery tickets  Dues, fees, or bills paid to country clubs, lodges, fraternal orders, or similar groups  Tuition  Value of your time or services  Value of blood given to a blood bank   Prev  Up  Next   Home   More Online Publications
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Tax Relief for Victims of Severe Storms, Tornadoes, Straight-line Winds and Flooding in Kentucky

Updated 3/13/2012 to include Grayson, Larue, Ohio, Russell and Trimble counties.
Updated 3/12/2012 to include Magoffin and Wolfe counties.
Updated 3/9/2012 to include Bath, Campbell, Carroll, Grant, Martin, Montgomery and Rowan counties.

KY-2012-08, March 7, 2012

DETROIT — Victims of the severe storms, tornadoes, straight-line winds and flooding that started on Feb. 29, 2012 in parts of Kentucky may qualify for tax relief from the Internal Revenue Service.

The President has declared Bath, Campbell, Carroll, Grant, Grayson, Johnson, Kenton, Larue, Laurel, Lawrence, Magoffin, Martin, Menifee, Montgomery, Morgan, Ohio, Pendleton, Rowan, Russell, Trimble and Wolfe counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Feb. 29, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 29, and on or before March 15, as long as the deposits are made by March 15, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 1-866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Feb. 29 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Feb. 29 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Feb. 29 and on or before March 15 provided the taxpayer makes these deposits by March 15.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Kentucky, Severe Storms, Tornadoes, Straight-line Winds, and Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Page Last Reviewed or Updated: 30-Jan-2014

The 1040ez Tax Return

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Individual taxpayer identification number (ITIN), Obtaining an individual taxpayer identification number. 1040ez tax return Inherited property, Inherited Property Insolvency, Insolvency. 1040ez tax return Installment sales, Form 6252. 1040ez tax return Electing out, Electing out of the installment method. 1040ez tax return Farm, sale of, Installment Sale of a Farm Figuring income, Figuring Installment Sale Income Reporting income, Form 6252. 1040ez tax return Unstated interest, Unstated interest. 1040ez tax return Insurance, Insurance, Self-employed health insurance deduction. 1040ez tax return Intangible property, Section 197 Intangibles Interest Expense, Interest Income, Interest income. 1040ez tax return Unstated, Unstated interest. 1040ez tax return Inventory Items included, Farm Inventory Methods of valuation, Inventory valuation methods. 1040ez tax return Involuntary conversions, Involuntary Conversions, Property acquired in a like-kind exchange or involuntary conversion. 1040ez tax return , Introduction Irrigation Illegal subsidy, Illegal federal irrigation subsidy. 1040ez tax return Project, Irrigation Project L Labor hired, Labor Hired Landlord participation, Landlord Participation in Farming Lease or purchase, Lease or Purchase Life tenant (see Term interests) Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Lime, Fertilizer and Lime Limits At-risk, At-Risk Limits Business use of home, Deduction limit. 1040ez tax return Capital losses, Treatment of Capital Losses Conservation expenses, Assessment for Depreciable Property, 25% Limit on Deduction Depreciation Business-use, What Is the Business-Use Requirement? Excluded farm debt, Exclusion limit. 1040ez tax return Farm losses, Losses From Operating a Farm Loss of personal-use property, Deduction Limits on Losses of Personal-Use Property Not-for-profit farming, Not-for-Profit Farming Passive activity, Passive Activity Limits Percentage depletion, Taxable income limit. 1040ez tax return Prepaid farm supplies, Deduction limit. 1040ez tax return Reforestation costs, Reforestation Costs Section 179 expense deduction Automobile, Limits for passenger automobiles. 1040ez tax return Business income, Business Income Limit Dollar, Dollar Limits Time to keep records, How Long To Keep Records Listed property Defined, What Is Listed Property? Passenger automobile, Passenger automobiles. 1040ez tax return Rules, Additional Rules for Listed Property Livestock, Section 1231 transactions. 1040ez tax return Casualty and theft losses, Livestock or produce bought for resale. 1040ez tax return Crop shares, Crop shares you use to feed livestock. 1040ez tax return Depreciation, Livestock. 1040ez tax return Diseased, Diseased livestock. 1040ez tax return Feed assistance, Feed Assistance and Payments Immature, Immature livestock. 1040ez tax return Losses, Loss of livestock. 1040ez tax return , Livestock Purchased, Purchased livestock. 1040ez tax return Raised, Raised livestock. 1040ez tax return Sale of, Sales of Farm Products, Livestock Unit-livestock-price, inventory valuation, Unit-livestock-price method. 1040ez tax return Used in a farm business, Livestock used in farm business. 1040ez tax return Weather-related sales, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. 1040ez tax return Loans, Commodity Credit Corporation (CCC) Loans, Loan expenses. 1040ez tax return Losses At-risk limits, At-Risk Limits Casualty, Casualties, Thefts, and Condemnations Disaster areas, Disaster Area Losses Farming, Farming Losses Growing crops, Loss of growing plants, produce, and crops. 1040ez tax return Hobby farming, Not-for-Profit Farming Livestock, Livestock, Diseased livestock. 1040ez tax return Nondeductible, Other Nondeductible Items Theft, Casualties, Thefts, and Condemnations Lost income payments, Lost income payments. 1040ez tax return Lost property, Mislaid or lost property. 1040ez tax return M MACRS property Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. 1040ez tax return Like-kind exchange, Property acquired in a like-kind exchange or involuntary conversion. 1040ez tax return Nontaxable transfer, Property acquired in a nontaxable transfer. 1040ez tax return Market gain, reporting, Market Gain Marketing quota penalties, Marketing Quota Penalties Material participation, Landlord Participation in Farming Meals, Meals. 1040ez tax return Membership fees, Club dues and membership fees. 1040ez tax return Methods of accounting, Accounting Methods Modified ACRS (MACRS) ADS election, ADS election. 1040ez tax return Conventions, Which Convention Applies? Depreciation methods, Which Depreciation Method Applies? Exchange, Property acquired in a like-kind exchange or involuntary conversion. 1040ez tax return Figuring the deduction, How Is the Depreciation Deduction Figured? Involuntary conversion, Property acquired in a like-kind exchange or involuntary conversion. 1040ez tax return Nontaxable transfer, Property acquired in a nontaxable transfer. 1040ez tax return Percentage tables, Rules for using the tables. 1040ez tax return Property classes, Which Property Class Applies Under GDS? Recovery periods, Which Recovery Period Applies? N New hire reporting, New hire reporting. 1040ez tax return Noncapital asset, Noncapital Assets Nontaxable exchanges, Like-Kind Exchanges Nontaxable transfer of MACRS property, Property acquired in a nontaxable transfer. 1040ez tax return Not-for-profit farming, Not-for-Profit Farming O Organizational costs, Business start-up and organizational costs. 1040ez tax return P Partners, limited, Limited partner. 1040ez tax return Partners, retired, Retired partner. 1040ez tax return Partners, Spouse, Business Owned and Operated by Spouses. 1040ez tax return Partnership, Partnership income or loss. 1040ez tax return Passenger automobile, Passenger automobiles. 1040ez tax return Pasture income, Pasture income and rental. 1040ez tax return Patronage dividends, Patronage Dividends Payments considered received, Payments Received or Considered Received Payments received, Payments Received or Considered Received Penalties Estimated tax, Estimated Tax Penalty for 2013 Returns, Estimated Tax Penalty for 2013 Trust fund recovery, Trust fund recovery penalty. 1040ez tax return Per-unit retain certificates, Per-Unit Retain Certificates Personal expenses, Personal, Living, and Family Expenses Placed in service, Placed in Service, What Is the Placed-in-Service Date? Postponing casualty gain, Postponing Gain Prepaid expense Advance premiums, Advance premiums. 1040ez tax return Extends useful life, Prepayment. 1040ez tax return Farm supplies, Prepaid Farm Supplies Livestock feed, Prepaid Livestock Feed Prizes, Prizes. 1040ez tax return Produce, Sales of Farm Products Property Changed to business use, Property changed from personal to business or rental use. 1040ez tax return Received for services, Property received for services. 1040ez tax return Repairs and improvements, How Do You Treat Repairs and Improvements? Section 1231, Section 1231 transactions. 1040ez tax return Section 1245, Section 1245 Property Section 1250, Section 1250 Property Section 1252, Section 1252 property. 1040ez tax return Section 1255, Section 1255 property. 1040ez tax return Tangible personal, Tangible personal property. 1040ez tax return Publications (see Tax help) Q Qualified disaster relief payments, Qualified disaster relief payments. 1040ez tax return Qualified farm debt, Qualified Farm Debt Qualified joint venture, Qualified joint venture. 1040ez tax return Qualified principal residence debt, Qualified Principal Residence Debt R Recapture Amortization, Depreciation and amortization. 1040ez tax return Basis reductions, Recapture of basis reductions. 1040ez tax return Certain depreciation, Recapture of certain depreciation. 1040ez tax return Cost-sharing payments, Recapture. 1040ez tax return Depreciation, When Do You Recapture MACRS Depreciation?, Depreciation Recapture, Depreciation recapture. 1040ez tax return Section 1245 property, Section 1245 Property Section 1250 property, Section 1250 Property Section 179 expense deduction, When Must You Recapture the Deduction? Section 179 GO Zone property, Recapture for qualified section 179 GO Zone property. 1040ez tax return Special depreciation allowance, When Must You Recapture an Allowance Recordkeeping, Importance of Records, Meals. 1040ez tax return Records on depreciable property, Depreciation Recapture Reforestation costs, Forestation and reforestation costs. 1040ez tax return , Reforestation Costs Refund Deduction taken, Refund or reimbursement. 1040ez tax return Fuel tax, Fuel tax credit and refund. 1040ez tax return , Including the Credit or Refund in Income Reimbursements Casualties and thefts, Casualty and theft losses. 1040ez tax return , Casualties and Thefts, Insurance and other reimbursements. 1040ez tax return Deduction taken, Refund or reimbursement. 1040ez tax return Expenses, Reimbursed expenses. 1040ez tax return Feed assistance, Feed Assistance and Payments Real estate taxes, Real estate taxes. 1040ez tax return Reforestation expenses, Qualifying costs. 1040ez tax return To employees, Reimbursements to employees. 1040ez tax return Related persons, Special rule for related persons. 1040ez tax return , Losses from sales or exchanges between related persons. 1040ez tax return , Special rules for related persons. 1040ez tax return , Like-kind exchanges between related persons. 1040ez tax return , Sale to a related person. 1040ez tax return , Buying replacement property from a related person. 1040ez tax return , Related persons. 1040ez tax return Rental income, Rents (Including Crop Shares) Rented property, improvements, Improvements to rented property. 1040ez tax return Repairs, Repairs and Maintenance Repairs and improvements, How Do You Treat Repairs and Improvements? Repayment of income, Repayment of income. 1040ez tax return Replacement Period, Replacement Period Property, Replacement Property Reportable transactions. 1040ez tax return , Reminders Repossessions, Foreclosure or Repossession Right-of-way income, Easements and rights-of-way. 1040ez tax return S Sale of home, Sale of your home. 1040ez tax return Section 179 expense deduction, Section 179 Expense Deduction How to elect, How Do You Elect the Deduction? Listed property, Additional Rules for Listed Property Qualifying property, What Property Qualifies? Recapture, When Must You Recapture the Deduction? Self-employed health insurance, Self-employed health insurance deduction. 1040ez tax return Self-employed health insurance deduction, Self-employed health insurance deduction. 1040ez tax return Self-employment tax Community property, Community property. 1040ez tax return Deduction, Deduction for employer-equivalent portion of self-employment tax. 1040ez tax return How to pay, How To Pay Self-Employment Tax Landlord participation, Landlord Participation in Farming Material participation, Material participation for landlords. 1040ez tax return Maximum net earnings, What's New for 2013 Methods for figuring net earnings, Methods for Figuring Net Earnings Optional method, Farm Optional Method Regular method, Regular Method Rental income, Landlord Participation in Farming Reporting, Reporting Self-Employment Tax Self-employment tax rate, Self-employment tax rate. 1040ez tax return Share farming, Share farmer. 1040ez tax return Tax rates, What's New for 2013 Who must pay, Who Must Pay Self-Employment Tax? Selling expenses, Selling expenses. 1040ez tax return Selling price Defined, Selling price. 1040ez tax return Reduced, Selling price reduced. 1040ez tax return Settlement costs (fees), Settlement costs. 1040ez tax return Social security and Medicare Credits of coverage, Earning credits in 2013. 1040ez tax return Withholding of tax, Social Security and Medicare Taxes Social security number, Obtaining a social security number. 1040ez tax return Software, computer, Computer software. 1040ez tax return Soil Conservation, Conservation Expenses Contamination, Soil or other environmental contamination. 1040ez tax return Special depreciation allowance How to elect not to claim, How Can You Elect Not To Claim the Allowance? Recapture, When Must You Recapture an Allowance Standard mileage rate, Standard mileage rate. 1040ez tax return Start-up costs for businesses, Business start-up and organizational costs. 1040ez tax return Suggestions for publication, Comments and suggestions. 1040ez tax return T Tangible personal property, Tangible personal property. 1040ez tax return Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. 1040ez tax return Tax shelter At-risk limits, At-Risk Limits Defined, Tax shelter. 1040ez tax return Tax-free exchanges, Like-Kind Exchanges Taxes Excise, Excise Taxes Federal use, Highway use tax. 1040ez tax return General, Taxes Self-employment, Self-Employment Tax State and federal, State and federal income taxes. 1040ez tax return State and local general sales, State and local general sales taxes. 1040ez tax return Withholding, Federal income tax withholding. 1040ez tax return , Social Security and Medicare Taxes, Federal Income Tax Withholding Telephone expense, Telephone expense. 1040ez tax return Tenant house expenses, Tenant House Expenses Term interests, Certain term interests in property. 1040ez tax return Theft losses, Casualties, Thefts, and Condemnations Timber, Timber. 1040ez tax return , Timber Depletion, Timber Tobacco quota buyout payments, Tobacco Quota Buyout Program Payments Tobacco settlement payments, National Tobacco Growers' Settlement Trust Fund Payments Trade-in, Sale and Purchase Travel expenses, Travel Expenses Truck expenses, Truck and Car Expenses Trust fund recovery penalty, Trust fund recovery penalty. 1040ez tax return TTY/TDD information, How To Get Tax Help U Uniform capitalization rules Basis of assets, Uniform Capitalization Rules Inventory, Uniform capitalization rules. 1040ez tax return Unstated interest, Unstated interest. 1040ez tax return W Wages and salaries, Wages and salaries. 1040ez tax return Water conservation, Conservation Expenses Water well, Water well. 1040ez tax return , Water wells. 1040ez tax return Weather-related sales, livestock, Sales Caused by Weather-Related Conditions, Weather-related sales of livestock. 1040ez tax return Withholding Income tax, Federal Income Tax Withholding Social security and Medicare tax, Social Security and Medicare Taxes Prev  Up     Home   More Online Publications