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1040x 2011 Free File

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1040x 2011 Free File

1040x 2011 free file 5. 1040x 2011 free file   Wages, Salaries, and Other Earnings Table of Contents Reminder Introduction Useful Items - You may want to see: Employee CompensationBabysitting. 1040x 2011 free file Miscellaneous Compensation Fringe Benefits Retirement Plan Contributions Stock Options Restricted Property Special Rules for Certain EmployeesClergy Members of Religious Orders Foreign Employer Military Volunteers Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits Reminder Foreign income. 1040x 2011 free file   If you are a U. 1040x 2011 free file S. 1040x 2011 free file citizen or resident alien, you must report income from sources outside the United States (foreign income) on your tax return unless it is exempt by U. 1040x 2011 free file S. 1040x 2011 free file law. 1040x 2011 free file This is true whether you reside inside or outside the United States and whether or not you receive a Form W-2, Wage and Tax Statement, or Form 1099 from the foreign payer. 1040x 2011 free file This applies to earned income (such as wages and tips) as well as unearned income (such as interest, dividends, capital gains, pensions, rents, and royalties). 1040x 2011 free file If you reside outside the United States, you may be able to exclude part or all of your foreign source earned income. 1040x 2011 free file For details, see Publication 54, Tax Guide for U. 1040x 2011 free file S. 1040x 2011 free file Citizens and Resident Aliens Abroad. 1040x 2011 free file Introduction This chapter discusses compensation received for services as an employee, such as wages, salaries, and fringe benefits. 1040x 2011 free file The following topics are included. 1040x 2011 free file Bonuses and awards. 1040x 2011 free file Special rules for certain employees. 1040x 2011 free file Sickness and injury benefits. 1040x 2011 free file The chapter explains what income is included in the employee's gross income and what is not included. 1040x 2011 free file Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income Employee Compensation This section discusses various types of employee compensation including fringe benefits, retirement plan contributions, stock options, and restricted property. 1040x 2011 free file Form W-2. 1040x 2011 free file    If you are an employee, you should receive Form W-2 from your employer showing the pay you received for your services. 1040x 2011 free file Include your pay on line 7 of Form 1040 or Form 1040A, or on line 1 of Form 1040EZ, even if you do not receive a Form W-2. 1040x 2011 free file   If you performed services, other than as an independent contractor, and your employer did not withhold social security and Medicare taxes from your pay, you must file Form 8919, Uncollected Social Security and Medicare Tax on Wages, with your Form 1040. 1040x 2011 free file These wages must be included on line 7 of Form 1040. 1040x 2011 free file See Form 8919 for more information. 1040x 2011 free file Childcare providers. 1040x 2011 free file    If you provide childcare, either in the child's home or in your home or other place of business, the pay you receive must be included in your income. 1040x 2011 free file If you are not an employee, you are probably self-employed and must include payments for your services on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business. 1040x 2011 free file You generally are not an employee unless you are subject to the will and control of the person who employs you as to what you are to do and how you are to do it. 1040x 2011 free file Babysitting. 1040x 2011 free file   If you babysit for relatives or neighborhood children, whether on a regular basis or only periodically, the rules for childcare providers apply to you. 1040x 2011 free file Miscellaneous Compensation This section discusses different types of employee compensation. 1040x 2011 free file Advance commissions and other earnings. 1040x 2011 free file   If you receive advance commissions or other amounts for services to be performed in the future and you are a cash-method taxpayer, you must include these amounts in your income in the year you receive them. 1040x 2011 free file    If you repay unearned commissions or other amounts in the same year you receive them, reduce the amount included in your income by the repayment. 1040x 2011 free file If you repay them in a later tax year, you can deduct the repayment as an itemized deduction on your Schedule A (Form 1040), or you may be able to take a credit for that year. 1040x 2011 free file See Repayments in chapter 12. 1040x 2011 free file Allowances and reimbursements. 1040x 2011 free file    If you receive travel, transportation, or other business expense allowances or reimbursements from your employer, see Publication 463. 1040x 2011 free file If you are reimbursed for moving expenses, see Publication 521, Moving Expenses. 1040x 2011 free file Back pay awards. 1040x 2011 free file    Include in income amounts you are awarded in a settlement or judgment for back pay. 1040x 2011 free file These include payments made to you for damages, unpaid life insurance premiums, and unpaid health insurance premiums. 1040x 2011 free file They should be reported to you by your employer on Form W-2. 1040x 2011 free file Bonuses and awards. 1040x 2011 free file   Bonuses or awards you receive for outstanding work are included in your income and should be shown on your Form W-2. 1040x 2011 free file These include prizes such as vacation trips for meeting sales goals. 1040x 2011 free file If the prize or award you receive is goods or services, you must include the fair market value of the goods or services in your income. 1040x 2011 free file However, if your employer merely promises to pay you a bonus or award at some future time, it is not taxable until you receive it or it is made available to you. 1040x 2011 free file Employee achievement award. 1040x 2011 free file   If you receive tangible personal property (other than cash, a gift certificate, or an equivalent item) as an award for length of service or safety achievement, you generally can exclude its value from your income. 1040x 2011 free file However, the amount you can exclude is limited to your employer's cost and cannot be more than $1,600 ($400 for awards that are not qualified plan awards) for all such awards you receive during the year. 1040x 2011 free file Your employer can tell you whether your award is a qualified plan award. 1040x 2011 free file Your employer must make the award as part of a meaningful presentation, under conditions and circumstances that do not create a significant likelihood of it being disguised pay. 1040x 2011 free file   However, the exclusion does not apply to the following awards: A length-of-service award if you received it for less than 5 years of service or if you received another length-of-service award during the year or the previous 4 years. 1040x 2011 free file A safety achievement award if you are a manager, administrator, clerical employee, or other professional employee or if more than 10% of eligible employees previously received safety achievement awards during the year. 1040x 2011 free file Example. 1040x 2011 free file Ben Green received three employee achievement awards during the year: a nonqualified plan award of a watch valued at $250, and two qualified plan awards of a stereo valued at $1,000 and a set of golf clubs valued at $500. 1040x 2011 free file Assuming that the requirements for qualified plan awards are otherwise satisfied, each award by itself would be excluded from income. 1040x 2011 free file However, because the $1,750 total value of the awards is more than $1,600, Ben must include $150 ($1,750 – $1,600) in his income. 1040x 2011 free file Differential wage payments. 1040x 2011 free file   This is any payment made to you by an employer for any period during which you are, for a period of more than 30 days, an active duty member of the uniformed services and represents all or a portion of the wages you would have received from the employer during that period. 1040x 2011 free file These payments are treated as wages and are subject to income tax withholding, but not FICA or FUTA taxes. 1040x 2011 free file The payments are reported as wages on Form W-2. 1040x 2011 free file Government cost-of-living allowances. 1040x 2011 free file   Most payments received by U. 1040x 2011 free file S. 1040x 2011 free file Government civilian employees for working abroad are taxable. 1040x 2011 free file However, certain cost-of-living allowances are tax free. 1040x 2011 free file Publication 516, U. 1040x 2011 free file S. 1040x 2011 free file Government Civilian Employees Stationed Abroad, explains the tax treatment of allowances, differentials, and other special pay you receive for employment abroad. 1040x 2011 free file Nonqualified deferred compensation plans. 1040x 2011 free file   Your employer will report to you the total amount of deferrals for the year under a nonqualified deferred compensation plan. 1040x 2011 free file This amount is shown on Form W-2, box 12, using code Y. 1040x 2011 free file This amount is not included in your income. 1040x 2011 free file   However, if at any time during the tax year, the plan fails to meet certain requirements, or is not operated under those requirements, all amounts deferred under the plan for the tax year and all preceding tax years are included in your income for the current year. 1040x 2011 free file This amount is included in your wages shown on Form W-2, box 1. 1040x 2011 free file It is also shown on Form W-2, box 12, using code Z. 1040x 2011 free file Note received for services. 1040x 2011 free file    If your employer gives you a secured note as payment for your services, you must include the fair market value (usually the discount value) of the note in your income for the year you receive it. 1040x 2011 free file When you later receive payments on the note, a proportionate part of each payment is the recovery of the fair market value that you previously included in your income. 1040x 2011 free file Do not include that part again in your income. 1040x 2011 free file Include the rest of the payment in your income in the year of payment. 1040x 2011 free file   If your employer gives you a nonnegotiable unsecured note as payment for your services, payments on the note that are credited toward the principal amount of the note are compensation income when you receive them. 1040x 2011 free file Severance pay. 1040x 2011 free file   You must include in income amounts you receive as severance pay and any payment for the cancellation of your employment contract. 1040x 2011 free file Accrued leave payment. 1040x 2011 free file    If you are a federal employee and receive a lump-sum payment for accrued annual leave when you retire or resign, this amount will be included as wages on your Form W-2. 1040x 2011 free file   If you resign from one agency and are reemployed by another agency, you may have to repay part of your lump-sum annual leave payment to the second agency. 1040x 2011 free file You can reduce gross wages by the amount you repaid in the same tax year in which you received it. 1040x 2011 free file Attach to your tax return a copy of the receipt or statement given to you by the agency you repaid to explain the difference between the wages on the return and the wages on your Forms W-2. 1040x 2011 free file Outplacement services. 1040x 2011 free file   If you choose to accept a reduced amount of severance pay so that you can receive outplacement services (such as training in résumé writing and interview techniques), you must include the unreduced amount of the severance pay in income. 1040x 2011 free file    However, you can deduct the value of these outplacement services (up to the difference between the severance pay included in income and the amount actually received) as a miscellaneous deduction (subject to the 2%-of-adjusted-gross-income (AGI) limit) on Schedule A (Form 1040). 1040x 2011 free file Sick pay. 1040x 2011 free file   Pay you receive from your employer while you are sick or injured is part of your salary or wages. 1040x 2011 free file In addition, you must include in your income sick pay benefits received from any of the following payers: A welfare fund. 1040x 2011 free file A state sickness or disability fund. 1040x 2011 free file An association of employers or employees. 1040x 2011 free file An insurance company, if your employer paid for the plan. 1040x 2011 free file However, if you paid the premiums on an accident or health insurance policy, the benefits you receive under the policy are not taxable. 1040x 2011 free file For more information, see Publication 525. 1040x 2011 free file Social security and Medicare taxes paid by employer. 1040x 2011 free file   If you and your employer have an agreement that your employer pays your social security and Medicare taxes without deducting them from your gross wages, you must report the amount of tax paid for you as taxable wages on your tax return. 1040x 2011 free file The payment also is treated as wages for figuring your social security and Medicare taxes and your social security and Medicare benefits. 1040x 2011 free file However, these payments are not treated as social security and Medicare wages if you are a household worker or a farm worker. 1040x 2011 free file Stock appreciation rights. 1040x 2011 free file   Do not include a stock appreciation right granted by your employer in income until you exercise (use) the right. 1040x 2011 free file When you use the right, you are entitled to a cash payment equal to the fair market value of the corporation's stock on the date of use minus the fair market value on the date the right was granted. 1040x 2011 free file You include the cash payment in your income in the year you use the right. 1040x 2011 free file Fringe Benefits Fringe benefits received in connection with the performance of your services are included in your income as compensation unless you pay fair market value for them or they are specifically excluded by law. 1040x 2011 free file Abstaining from the performance of services (for example, under a covenant not to compete) is treated as the performance of services for purposes of these rules. 1040x 2011 free file Accounting period. 1040x 2011 free file   You must use the same accounting period your employer uses to report your taxable noncash fringe benefits. 1040x 2011 free file Your employer has the option to report taxable noncash fringe benefits by using either of the following rules. 1040x 2011 free file The general rule: benefits are reported for a full calendar year (January 1–December 31). 1040x 2011 free file The special accounting period rule: benefits provided during the last 2 months of the calendar year (or any shorter period) are treated as paid during the following calendar year. 1040x 2011 free file For example, each year your employer reports the value of benefits provided during the last 2 months of the prior year and the first 10 months of the current year. 1040x 2011 free file  Your employer does not have to use the same accounting period for each fringe benefit, but must use the same period for all employees who receive a particular benefit. 1040x 2011 free file   You must use the same accounting period that you use to report the benefit to claim an employee business deduction (for use of a car, for example). 1040x 2011 free file Form W-2. 1040x 2011 free file   Your employer must include all taxable fringe benefits in box 1 of Form W-2 as wages, tips, and other compensation and, if applicable, in boxes 3 and 5 as social security and Medicare wages. 1040x 2011 free file Although not required, your employer may include the total value of fringe benefits in box 14 (or on a separate statement). 1040x 2011 free file However, if your employer provided you with a vehicle and included 100% of its annual lease value in your income, the employer must separately report this value to you in box 14 (or on a separate statement). 1040x 2011 free file Accident or Health Plan In most cases, the value of accident or health plan coverage provided to you by your employer is not included in your income. 1040x 2011 free file Benefits you receive from the plan may be taxable, as explained later under Sickness and Injury Benefits . 1040x 2011 free file For information on the items covered in this section, other than Long-term care coverage, see Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. 1040x 2011 free file Long-term care coverage. 1040x 2011 free file    Contributions by your employer to provide coverage for long-term care services generally are not included in your income. 1040x 2011 free file However, contributions made through a flexible spending or similar arrangement (such as a cafeteria plan) must be included in your income. 1040x 2011 free file This amount will be reported as wages in box 1 of your Form W-2. 1040x 2011 free file   Contributions you make to the plan are discussed in Publication 502, Medical and Dental Expenses. 1040x 2011 free file Archer MSA contributions. 1040x 2011 free file    Contributions by your employer to your Archer MSA generally are not included in your income. 1040x 2011 free file Their total will be reported in box 12 of Form W-2 with code R. 1040x 2011 free file You must report this amount on Form 8853, Archer MSAs and Long-Term Care Insurance Contracts. 1040x 2011 free file File the form with your return. 1040x 2011 free file Health flexible spending arrangement (health FSA). 1040x 2011 free file   If your employer provides a health FSA that qualifies as an accident or health plan, the amount of your salary reduction, and reimbursements of your medical care expenses, in most cases, are not included in your income. 1040x 2011 free file Note. 1040x 2011 free file Health FSAs are subject to a $2,500 limit on salary reduction contributions for plan years beginning after 2012. 1040x 2011 free file The $2,500 limit is subject to an inflation adjustment for plan years beginning after 2013. 1040x 2011 free file For more information, see Notice 2012-40, 2012-26 I. 1040x 2011 free file R. 1040x 2011 free file B. 1040x 2011 free file 1046, available at www. 1040x 2011 free file irs. 1040x 2011 free file gov/irb/2012-26 IRB/ar09. 1040x 2011 free file html. 1040x 2011 free file Health reimbursement arrangement (HRA). 1040x 2011 free file   If your employer provides an HRA that qualifies as an accident or health plan, coverage and reimbursements of your medical care expenses generally are not included in your income. 1040x 2011 free file Health savings accounts (HSA). 1040x 2011 free file   If you are an eligible individual, you and any other person, including your employer or a family member, can make contributions to your HSA. 1040x 2011 free file Contributions, other than employer contributions, are deductible on your return whether or not you itemize deductions. 1040x 2011 free file Contributions made by your employer are not included in your income. 1040x 2011 free file Distributions from your HSA that are used to pay qualified medical expenses are not included in your income. 1040x 2011 free file Distributions not used for qualified medical expenses are included in your income. 1040x 2011 free file See Publication 969 for the requirements of an HSA. 1040x 2011 free file   Contributions by a partnership to a bona fide partner's HSA are not contributions by an employer. 1040x 2011 free file The contributions are treated as a distribution of money and are not included in the partner's gross income. 1040x 2011 free file Contributions by a partnership to a partner's HSA for services rendered are treated as guaranteed payments that are includible in the partner's gross income. 1040x 2011 free file In both situations, the partner can deduct the contribution made to the partner's HSA. 1040x 2011 free file   Contributions by an S corporation to a 2% shareholder-employee's HSA for services rendered are treated as guaranteed payments and are includible in the shareholder-employee's gross income. 1040x 2011 free file The shareholder-employee can deduct the contribution made to the shareholder-employee's HSA. 1040x 2011 free file Qualified HSA funding distribution. 1040x 2011 free file   You can make a one-time distribution from your individual retirement account (IRA) to an HSA and you generally will not include any of the distribution in your income. 1040x 2011 free file See Publication 590 for the requirements for these qualified HSA funding distributions. 1040x 2011 free file Failure to maintain eligibility. 1040x 2011 free file   If your HSA received qualified HSA distributions from a health FSA or HRA (discussed earlier) or a qualified HSA funding distribution, you must be an eligible individual for HSA purposes for the period beginning with the month in which the qualified distribution was made and ending on the last day of the 12th month following that month. 1040x 2011 free file If you fail to be an eligible individual during this period, other than because of death or disability, you must include the distribution in your income for the tax year in which you become ineligible. 1040x 2011 free file This income is also subject to an additional 10% tax. 1040x 2011 free file Adoption Assistance You may be able to exclude from your income amounts paid or expenses incurred by your employer for qualified adoption expenses in connection with your adoption of an eligible child. 1040x 2011 free file See the Instructions for Form 8839, Qualified Adoption Expenses, for more information. 1040x 2011 free file Adoption benefits are reported by your employer in box 12 of Form W-2 with code T. 1040x 2011 free file They also are included as social security and Medicare wages in boxes 3 and 5. 1040x 2011 free file However, they are not included as wages in box 1. 1040x 2011 free file To determine the taxable and nontaxable amounts, you must complete Part III of Form 8839. 1040x 2011 free file File the form with your return. 1040x 2011 free file De Minimis (Minimal) Benefits If your employer provides you with a product or service and the cost of it is so small that it would be unreasonable for the employer to account for it, the value is not included in your income. 1040x 2011 free file In most cases, the value of benefits such as discounts at company cafeterias, cab fares home when working overtime, and company picnics are not included in your income. 1040x 2011 free file Holiday gifts. 1040x 2011 free file   If your employer gives you a turkey, ham, or other item of nominal value at Christmas or other holidays, do not include the value of the gift in your income. 1040x 2011 free file However, if your employer gives you cash, a gift certificate, or a similar item that you can easily exchange for cash, you include the value of that gift as extra salary or wages regardless of the amount involved. 1040x 2011 free file Educational Assistance You can exclude from your income up to $5,250 of qualified employer-provided educational assistance. 1040x 2011 free file For more information, see Publication 970, Tax Benefits for Education. 1040x 2011 free file Group-Term Life Insurance In most cases, the cost of up to $50,000 of group-term life insurance coverage provided to you by your employer (or former employer) is not included in your income. 1040x 2011 free file However, you must include in income the cost of employer-provided insurance that is more than the cost of $50,000 of coverage reduced by any amount you pay toward the purchase of the insurance. 1040x 2011 free file For exceptions, see Entire cost excluded , and Entire cost taxed , later. 1040x 2011 free file If your employer provided more than $50,000 of coverage, the amount included in your income is reported as part of your wages in box 1 of your Form W-2. 1040x 2011 free file Also, it is shown separately in box 12 with code C. 1040x 2011 free file Group-term life insurance. 1040x 2011 free file   This insurance is term life insurance protection (insurance for a fixed period of time) that: Provides a general death benefit, Is provided to a group of employees, Is provided under a policy carried by the employer, and Provides an amount of insurance to each employee based on a formula that prevents individual selection. 1040x 2011 free file Permanent benefits. 1040x 2011 free file   If your group-term life insurance policy includes permanent benefits, such as a paid-up or cash surrender value, you must include in your income, as wages, the cost of the permanent benefits minus the amount you pay for them. 1040x 2011 free file Your employer should be able to tell you the amount to include in your income. 1040x 2011 free file Accidental death benefits. 1040x 2011 free file   Insurance that provides accidental or other death benefits but does not provide general death benefits (travel insurance, for example) is not group-term life insurance. 1040x 2011 free file Former employer. 1040x 2011 free file   If your former employer provided more than $50,000 of group-term life insurance coverage during the year, the amount included in your income is reported as wages in box 1 of Form W-2. 1040x 2011 free file Also, it is shown separately in box 12 with code C. 1040x 2011 free file Box 12 also will show the amount of uncollected social security and Medicare taxes on the excess coverage, with codes M and N. 1040x 2011 free file You must pay these taxes with your income tax return. 1040x 2011 free file Include them on line 60, Form 1040, and follow the instructions for line 60. 1040x 2011 free file For more information, see the Instructions for Form 1040. 1040x 2011 free file Two or more employers. 1040x 2011 free file   Your exclusion for employer-provided group-term life insurance coverage cannot exceed the cost of $50,000 of coverage, whether the insurance is provided by a single employer or multiple employers. 1040x 2011 free file If two or more employers provide insurance coverage that totals more than $50,000, the amounts reported as wages on your Forms W-2 will not be correct. 1040x 2011 free file You must figure how much to include in your income. 1040x 2011 free file Reduce the amount you figure by any amount reported with code C in box 12 of your Forms W-2, add the result to the wages reported in box 1, and report the total on your return. 1040x 2011 free file Figuring the taxable cost. 1040x 2011 free file   Use the following worksheet to figure the amount to include in your income. 1040x 2011 free file     Worksheet 5-1. 1040x 2011 free file Figuring the Cost of Group-Term Life Insurance To Include in Income 1. 1040x 2011 free file Enter the total amount of your insurance coverage from your employer(s) 1. 1040x 2011 free file   2. 1040x 2011 free file Limit on exclusion for employer-provided group-term life insurance coverage 2. 1040x 2011 free file 50,000 3. 1040x 2011 free file Subtract line 2 from line 1 3. 1040x 2011 free file   4. 1040x 2011 free file Divide line 3 by $1,000. 1040x 2011 free file Figure to the nearest tenth 4. 1040x 2011 free file   5. 1040x 2011 free file Go to Table 5-1. 1040x 2011 free file Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. 1040x 2011 free file   6. 1040x 2011 free file Multiply line 4 by line 5 6. 1040x 2011 free file   7. 1040x 2011 free file Enter the number of full months of coverage at this cost. 1040x 2011 free file 7. 1040x 2011 free file   8. 1040x 2011 free file Multiply line 6 by line 7 8. 1040x 2011 free file   9. 1040x 2011 free file Enter the premiums you paid per month 9. 1040x 2011 free file       10. 1040x 2011 free file Enter the number of months you paid the premiums 10. 1040x 2011 free file       11. 1040x 2011 free file Multiply line 9 by line 10. 1040x 2011 free file 11. 1040x 2011 free file   12. 1040x 2011 free file Subtract line 11 from line 8. 1040x 2011 free file Include this amount in your income as wages 12. 1040x 2011 free file      Table 5-1. 1040x 2011 free file Cost of $1,000 of Group-Term Life Insurance for One Month Age Cost Under 25 $. 1040x 2011 free file 05 25 through 29 . 1040x 2011 free file 06 30 through 34 . 1040x 2011 free file 08 35 through 39 . 1040x 2011 free file 09 40 through 44 . 1040x 2011 free file 10 45 through 49 . 1040x 2011 free file 15 50 through 54 . 1040x 2011 free file 23 55 through 59 . 1040x 2011 free file 43 60 through 64 . 1040x 2011 free file 66 65 through 69 1. 1040x 2011 free file 27 70 and older 2. 1040x 2011 free file 06 Example. 1040x 2011 free file You are 51 years old and work for employers A and B. 1040x 2011 free file Both employers provide group-term life insurance coverage for you for the entire year. 1040x 2011 free file Your coverage is $35,000 with employer A and $45,000 with employer B. 1040x 2011 free file You pay premiums of $4. 1040x 2011 free file 15 a month under the employer B group plan. 1040x 2011 free file You figure the amount to include in your income as shown in Worksheet 5-1. 1040x 2011 free file Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated, later. 1040x 2011 free file Worksheet 5-1. 1040x 2011 free file Figuring the Cost of Group-Term Life Insurance to Include in Income—Illustrated 1. 1040x 2011 free file Enter the total amount of your insurance coverage from your employer(s) 1. 1040x 2011 free file 80,000 2. 1040x 2011 free file Limit on exclusion for employer-provided group-term life insurance coverage 2. 1040x 2011 free file 50,000 3. 1040x 2011 free file Subtract line 2 from line 1 3. 1040x 2011 free file 30,000 4. 1040x 2011 free file Divide line 3 by $1,000. 1040x 2011 free file Figure to the nearest tenth 4. 1040x 2011 free file 30. 1040x 2011 free file 0 5. 1040x 2011 free file Go to Table 5-1. 1040x 2011 free file Using your age on the last day of the tax year, find your age group in the left column, and enter the cost from the column on the right for your age group 5. 1040x 2011 free file . 1040x 2011 free file 23 6. 1040x 2011 free file Multiply line 4 by line 5 6. 1040x 2011 free file 6. 1040x 2011 free file 90 7. 1040x 2011 free file Enter the number of full months of coverage at this cost. 1040x 2011 free file 7. 1040x 2011 free file 12 8. 1040x 2011 free file Multiply line 6 by line 7 8. 1040x 2011 free file 82. 1040x 2011 free file 80 9. 1040x 2011 free file Enter the premiums you paid per month 9. 1040x 2011 free file 4. 1040x 2011 free file 15     10. 1040x 2011 free file Enter the number of months you paid the premiums 10. 1040x 2011 free file 12     11. 1040x 2011 free file Multiply line 9 by line 10. 1040x 2011 free file 11. 1040x 2011 free file 49. 1040x 2011 free file 80 12. 1040x 2011 free file Subtract line 11 from line 8. 1040x 2011 free file Include this amount in your income as wages 12. 1040x 2011 free file 33. 1040x 2011 free file 00 Entire cost excluded. 1040x 2011 free file   You are not taxed on the cost of group-term life insurance if any of the following circumstances apply. 1040x 2011 free file You are permanently and totally disabled and have ended your employment. 1040x 2011 free file Your employer is the beneficiary of the policy for the entire period the insurance is in force during the tax year. 1040x 2011 free file A charitable organization (defined in chapter 24) to which contributions are deductible is the only beneficiary of the policy for the entire period the insurance is in force during the tax year. 1040x 2011 free file (You are not entitled to a deduction for a charitable contribution for naming a charitable organization as the beneficiary of your policy. 1040x 2011 free file ) The plan existed on January 1, 1984, and You retired before January 2, 1984, and were covered by the plan when you retired, or You reached age 55 before January 2, 1984, and were employed by the employer or its predecessor in 1983. 1040x 2011 free file Entire cost taxed. 1040x 2011 free file   You are taxed on the entire cost of group-term life insurance if either of the following circumstances apply: The insurance is provided by your employer through a qualified employees' trust, such as a pension trust or a qualified annuity plan. 1040x 2011 free file You are a key employee and your employer's plan discriminates in favor of key employees. 1040x 2011 free file Retirement Planning Services If your employer has a qualified retirement plan, qualified retirement planning services provided to you (and your spouse) by your employer are not included in your income. 1040x 2011 free file Qualified services include retirement planning advice, information about your employer's retirement plan, and information about how the plan may fit into your overall individual retirement income plan. 1040x 2011 free file You cannot exclude the value of any tax preparation, accounting, legal, or brokerage services provided by your employer. 1040x 2011 free file Transportation If your employer provides you with a qualified transportation fringe benefit, it can be excluded from your income, up to certain limits. 1040x 2011 free file A qualified transportation fringe benefit is: Transportation in a commuter highway vehicle (such as a van) between your home and work place, A transit pass, Qualified parking, or Qualified bicycle commuting reimbursement. 1040x 2011 free file Cash reimbursement by your employer for these expenses under a bona fide reimbursement arrangement is also excludable. 1040x 2011 free file However, cash reimbursement for a transit pass is excludable only if a voucher or similar item that can be exchanged only for a transit pass is not readily available for direct distribution to you. 1040x 2011 free file Exclusion limit. 1040x 2011 free file   The exclusion for commuter vehicle transportation and transit pass fringe benefits cannot be more than $245 a month. 1040x 2011 free file   The exclusion for the qualified parking fringe benefit cannot be more than $245 a month. 1040x 2011 free file   The exclusion for qualified bicycle commuting in a calendar year is $20 multiplied by the number of qualified bicycle commuting months that year. 1040x 2011 free file   If the benefits have a value that is more than these limits, the excess must be included in your income. 1040x 2011 free file You are not entitled to these exclusions if the reimbursements are made under a compensation reduction agreement. 1040x 2011 free file Commuter highway vehicle. 1040x 2011 free file   This is a highway vehicle that seats at least six adults (not including the driver). 1040x 2011 free file At least 80% of the vehicle's mileage must reasonably be expected to be: For transporting employees between their homes and work place, and On trips during which employees occupy at least half of the vehicle's adult seating capacity (not including the driver). 1040x 2011 free file Transit pass. 1040x 2011 free file   This is any pass, token, farecard, voucher, or similar item entitling a person to ride mass transit (whether public or private) free or at a reduced rate or to ride in a commuter highway vehicle operated by a person in the business of transporting persons for compensation. 1040x 2011 free file Qualified parking. 1040x 2011 free file   This is parking provided to an employee at or near the employer's place of business. 1040x 2011 free file It also includes parking provided on or near a location from which the employee commutes to work by mass transit, in a commuter highway vehicle, or by carpool. 1040x 2011 free file It does not include parking at or near the employee's home. 1040x 2011 free file Qualified bicycle commuting. 1040x 2011 free file   This is reimbursement based on the number of qualified bicycle commuting months for the year. 1040x 2011 free file A qualified bicycle commuting month is any month you use the bicycle regularly for a substantial portion of the travel between your home and place of employment and you do not receive any of the other qualified transportation fringe benefits. 1040x 2011 free file The reimbursement can be for expenses you incurred during the year for the purchase of a bicycle and bicycle improvements, repair, and storage. 1040x 2011 free file Retirement Plan Contributions Your employer's contributions to a qualified retirement plan for you are not included in income at the time contributed. 1040x 2011 free file (Your employer can tell you whether your retirement plan is qualified. 1040x 2011 free file ) However, the cost of life insurance coverage included in the plan may have to be included. 1040x 2011 free file See Group-Term Life Insurance , earlier, under Fringe Benefits. 1040x 2011 free file If your employer pays into a nonqualified plan for you, you generally must include the contributions in your income as wages for the tax year in which the contributions are made. 1040x 2011 free file However, if your interest in the plan is not transferable or is subject to a substantial risk of forfeiture (you have a good chance of losing it) at the time of the contribution, you do not have to include the value of your interest in your income until it is transferable or is no longer subject to a substantial risk of forfeiture. 1040x 2011 free file For information on distributions from retirement plans, see Publication 575, Pension and Annuity Income (or Publication 721, Tax Guide to U. 1040x 2011 free file S. 1040x 2011 free file Civil Service Retirement Benefits, if you are a federal employee or retiree). 1040x 2011 free file Elective deferrals. 1040x 2011 free file   If you are covered by certain kinds of retirement plans, you can choose to have part of your compensation contributed by your employer to a retirement fund, rather than have it paid to you. 1040x 2011 free file The amount you set aside (called an elective deferral) is treated as an employer contribution to a qualified plan. 1040x 2011 free file An elective deferral, other than a designated Roth contribution (discussed later), is not included in wages subject to income tax at the time contributed. 1040x 2011 free file However, it is included in wages subject to social security and Medicare taxes. 1040x 2011 free file   Elective deferrals include elective contributions to the following retirement plans. 1040x 2011 free file Cash or deferred arrangements (section 401(k) plans). 1040x 2011 free file The Thrift Savings Plan for federal employees. 1040x 2011 free file Salary reduction simplified employee pension plans (SARSEP). 1040x 2011 free file Savings incentive match plans for employees (SIMPLE plans). 1040x 2011 free file Tax-sheltered annuity plans (403(b) plans). 1040x 2011 free file Section 501(c)(18)(D) plans. 1040x 2011 free file Section 457 plans. 1040x 2011 free file Qualified automatic contribution arrangements. 1040x 2011 free file   Under a qualified automatic contribution arrangement, your employer can treat you as having elected to have a part of your compensation contributed to a section 401(k) plan. 1040x 2011 free file You are to receive written notice of your rights and obligations under the qualified automatic contribution arrangement. 1040x 2011 free file The notice must explain: Your rights to elect not to have elective contributions made, or to have contributions made at a different percentage, and How contributions made will be invested in the absence of any investment decision by you. 1040x 2011 free file   You must be given a reasonable period of time after receipt of the notice and before the first elective contribution is made to make an election with respect to the contributions. 1040x 2011 free file Overall limit on deferrals. 1040x 2011 free file   For 2013, in most cases, you should not have deferred more than a total of $17,500 of contributions to the plans listed in (1) through (3) and (5) above. 1040x 2011 free file The limit for SIMPLE plans is $12,000. 1040x 2011 free file The limit for section 501(c)(18)(D) plans is the lesser of $7,000 or 25% of your compensation. 1040x 2011 free file The limit for section 457 plans is the lesser of your includible compensation or $17,500. 1040x 2011 free file Amounts deferred under specific plan limits are part of the overall limit on deferrals. 1040x 2011 free file Designated Roth contributions. 1040x 2011 free file   Employers with section 401(k) and section 403(b) plans can create qualified Roth contribution programs so that you may elect to have part or all of your elective deferrals to the plan designated as after-tax Roth contributions. 1040x 2011 free file Designated Roth contributions are treated as elective deferrals, except that they are included in income. 1040x 2011 free file Excess deferrals. 1040x 2011 free file   Your employer or plan administrator should apply the proper annual limit when figuring your plan contributions. 1040x 2011 free file However, you are responsible for monitoring the total you defer to ensure that the deferrals are not more than the overall limit. 1040x 2011 free file   If you set aside more than the limit, the excess generally must be included in your income for that year, unless you have an excess deferral of a designated Roth contribution. 1040x 2011 free file See Publication 525 for a discussion of the tax treatment of excess deferrals. 1040x 2011 free file Catch-up contributions. 1040x 2011 free file   You may be allowed catch-up contributions (additional elective deferral) if you are age 50 or older by the end of your tax year. 1040x 2011 free file Stock Options If you receive a nonstatutory option to buy or sell stock or other property as payment for your services, you usually will have income when you receive the option, when you exercise the option (use it to buy or sell the stock or other property), or when you sell or otherwise dispose of the option. 1040x 2011 free file However, if your option is a statutory stock option, you will not have any income until you sell or exchange your stock. 1040x 2011 free file Your employer can tell you which kind of option you hold. 1040x 2011 free file For more information, see Publication 525. 1040x 2011 free file Restricted Property In most cases, if you receive property for your services, you must include its fair market value in your income in the year you receive the property. 1040x 2011 free file However, if you receive stock or other property that has certain restrictions that affect its value, you do not include the value of the property in your income until it has substantially vested. 1040x 2011 free file (You can choose to include the value of the property in your income in the year it is transferred to you. 1040x 2011 free file ) For more information, see Restricted Property in Publication 525. 1040x 2011 free file Dividends received on restricted stock. 1040x 2011 free file   Dividends you receive on restricted stock are treated as compensation and not as dividend income. 1040x 2011 free file Your employer should include these payments on your Form W-2. 1040x 2011 free file Stock you chose to include in income. 1040x 2011 free file   Dividends you receive on restricted stock you chose to include in your income in the year transferred are treated the same as any other dividends. 1040x 2011 free file Report them on your return as dividends. 1040x 2011 free file For a discussion of dividends, see chapter 8. 1040x 2011 free file    For information on how to treat dividends reported on both your Form W-2 and Form 1099-DIV, see Dividends received on restricted stock in Publication 525. 1040x 2011 free file Special Rules for Certain Employees This section deals with special rules for people in certain types of employment: members of the clergy, members of religious orders, people working for foreign employers, military personnel, and volunteers. 1040x 2011 free file Clergy Generally, if you are a member of the clergy, you must include in your income offerings and fees you receive for marriages, baptisms, funerals, masses, etc. 1040x 2011 free file , in addition to your salary. 1040x 2011 free file If the offering is made to the religious institution, it is not taxable to you. 1040x 2011 free file If you are a member of a religious organization and you give your outside earnings to the religious organization, you still must include the earnings in your income. 1040x 2011 free file However, you may be entitled to a charitable contribution deduction for the amount paid to the organization. 1040x 2011 free file See chapter 24. 1040x 2011 free file Pension. 1040x 2011 free file    A pension or retirement pay for a member of the clergy usually is treated as any other pension or annuity. 1040x 2011 free file It must be reported on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. 1040x 2011 free file Housing. 1040x 2011 free file    Special rules for housing apply to members of the clergy. 1040x 2011 free file Under these rules, you do not include in your income the rental value of a home (including utilities) or a designated housing allowance provided to you as part of your pay. 1040x 2011 free file However, the exclusion cannot be more than the reasonable pay for your service. 1040x 2011 free file If you pay for the utilities, you can exclude any allowance designated for utility cost, up to your actual cost. 1040x 2011 free file The home or allowance must be provided as compensation for your services as an ordained, licensed, or commissioned minister. 1040x 2011 free file However, you must include the rental value of the home or the housing allowance as earnings from self-employment on Schedule SE (Form 1040) if you are subject to the self-employment tax. 1040x 2011 free file For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 1040x 2011 free file Members of Religious Orders If you are a member of a religious order who has taken a vow of poverty, how you treat earnings that you renounce and turn over to the order depends on whether your services are performed for the order. 1040x 2011 free file Services performed for the order. 1040x 2011 free file   If you are performing the services as an agent of the order in the exercise of duties required by the order, do not include in your income the amounts turned over to the order. 1040x 2011 free file   If your order directs you to perform services for another agency of the supervising church or an associated institution, you are considered to be performing the services as an agent of the order. 1040x 2011 free file Any wages you earn as an agent of an order that you turn over to the order are not included in your income. 1040x 2011 free file Example. 1040x 2011 free file You are a member of a church order and have taken a vow of poverty. 1040x 2011 free file You renounce any claims to your earnings and turn over to the order any salaries or wages you earn. 1040x 2011 free file You are a registered nurse, so your order assigns you to work in a hospital that is an associated institution of the church. 1040x 2011 free file However, you remain under the general direction and control of the order. 1040x 2011 free file You are considered to be an agent of the order and any wages you earn at the hospital that you turn over to your order are not included in your income. 1040x 2011 free file Services performed outside the order. 1040x 2011 free file   If you are directed to work outside the order, your services are not an exercise of duties required by the order unless they meet both of the following requirements: They are the kind of services that are ordinarily the duties of members of the order. 1040x 2011 free file They are part of the duties that you must exercise for, or on behalf of, the religious order as its agent. 1040x 2011 free file If you are an employee of a third party, the services you perform for the third party will not be considered directed or required of you by the order. 1040x 2011 free file Amounts you receive for these services are included in your income, even if you have taken a vow of poverty. 1040x 2011 free file Example. 1040x 2011 free file Mark Brown is a member of a religious order and has taken a vow of poverty. 1040x 2011 free file He renounces all claims to his earnings and turns over his earnings to the order. 1040x 2011 free file Mark is a schoolteacher. 1040x 2011 free file He was instructed by the superiors of the order to get a job with a private tax-exempt school. 1040x 2011 free file Mark became an employee of the school, and, at his request, the school made the salary payments directly to the order. 1040x 2011 free file Because Mark is an employee of the school, he is performing services for the school rather than as an agent of the order. 1040x 2011 free file The wages Mark earns working for the school are included in his income. 1040x 2011 free file Foreign Employer Special rules apply if you work for a foreign employer. 1040x 2011 free file U. 1040x 2011 free file S. 1040x 2011 free file citizen. 1040x 2011 free file   If you are a U. 1040x 2011 free file S. 1040x 2011 free file citizen who works in the United States for a foreign government, an international organization, a foreign embassy, or any foreign employer, you must include your salary in your income. 1040x 2011 free file Social security and Medicare taxes. 1040x 2011 free file   You are exempt from social security and Medicare employee taxes if you are employed in the United States by an international organization or a foreign government. 1040x 2011 free file However, you must pay self-employment tax on your earnings from services performed in the United States, even though you are not self-employed. 1040x 2011 free file This rule also applies if you are an employee of a qualifying wholly owned instrumentality of a foreign government. 1040x 2011 free file Employees of international organizations or foreign governments. 1040x 2011 free file   Your compensation for official services to an international organization is exempt from federal income tax if you are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). 1040x 2011 free file   Your compensation for official services to a foreign government is exempt from federal income tax if all of the following are true. 1040x 2011 free file You are not a citizen of the United States or you are a citizen of the Philippines (whether or not you are a citizen of the United States). 1040x 2011 free file Your work is like the work done by employees of the United States in foreign countries. 1040x 2011 free file The foreign government gives an equal exemption to employees of the United States in its country. 1040x 2011 free file Waiver of alien status. 1040x 2011 free file   If you are an alien who works for a foreign government or international organization and you file a waiver under section 247(b) of the Immigration and Nationality Act to keep your immigrant status, different rules may apply. 1040x 2011 free file See Foreign Employer in Publication 525. 1040x 2011 free file Employment abroad. 1040x 2011 free file   For information on the tax treatment of income earned abroad, see Publication 54. 1040x 2011 free file Military Payments you receive as a member of a military service generally are taxed as wages except for retirement pay, which is taxed as a pension. 1040x 2011 free file Allowances generally are not taxed. 1040x 2011 free file For more information on the tax treatment of military allowances and benefits, see Publication 3, Armed Forces' Tax Guide. 1040x 2011 free file Differential wage payments. 1040x 2011 free file   Any payments made to you by an employer during the time you are performing service in the uniformed services are treated as compensation. 1040x 2011 free file These wages are subject to income tax withholding and are reported on a Form W-2. 1040x 2011 free file See the discussion under Miscellaneous Compensation , earlier. 1040x 2011 free file Military retirement pay. 1040x 2011 free file   If your retirement pay is based on age or length of service, it is taxable and must be included in your income as a pension on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. 1040x 2011 free file Do not include in your income the amount of any reduction in retirement or retainer pay to provide a survivor annuity for your spouse or children under the Retired Serviceman's Family Protection Plan or the Survivor Benefit Plan. 1040x 2011 free file   For more detailed discussion of survivor annuities, see chapter 10. 1040x 2011 free file Disability. 1040x 2011 free file   If you are retired on disability, see Military and Government Disability Pensions under Sickness and Injury Benefits, later. 1040x 2011 free file Veterans' benefits. 1040x 2011 free file   Do not include in your income any veterans' benefits paid under any law, regulation, or administrative practice administered by the Department of Veterans Affairs (VA). 1040x 2011 free file The following amounts paid to veterans or their families are not taxable. 1040x 2011 free file Education, training, and subsistence allowances. 1040x 2011 free file Disability compensation and pension payments for disabilities paid either to veterans or their families. 1040x 2011 free file Grants for homes designed for wheelchair living. 1040x 2011 free file Grants for motor vehicles for veterans who lost their sight or the use of their limbs. 1040x 2011 free file Veterans' insurance proceeds and dividends paid either to veterans or their beneficiaries, including the proceeds of a veteran's endowment policy paid before death. 1040x 2011 free file Interest on insurance dividends you leave on deposit with the VA. 1040x 2011 free file Benefits under a dependent-care assistance program. 1040x 2011 free file The death gratuity paid to a survivor of a member of the Armed Forces who died after September 10, 2001. 1040x 2011 free file Payments made under the compensated work therapy program. 1040x 2011 free file Any bonus payment by a state or political subdivision because of service in a combat zone. 1040x 2011 free file Volunteers The tax treatment of amounts you receive as a volunteer worker for the Peace Corps or similar agency is covered in the following discussions. 1040x 2011 free file Peace Corps. 1040x 2011 free file   Living allowances you receive as a Peace Corps volunteer or volunteer leader for housing, utilities, household supplies, food, and clothing are exempt from tax. 1040x 2011 free file Taxable allowances. 1040x 2011 free file   The following allowances must be included in your income and reported as wages: Allowances paid to your spouse and minor children while you are a volunteer leader training in the United States. 1040x 2011 free file Living allowances designated by the Director of the Peace Corps as basic compensation. 1040x 2011 free file These are allowances for personal items such as domestic help, laundry and clothing maintenance, entertainment and recreation, transportation, and other miscellaneous expenses. 1040x 2011 free file Leave allowances. 1040x 2011 free file Readjustment allowances or termination payments. 1040x 2011 free file These are considered received by you when credited to your account. 1040x 2011 free file Example. 1040x 2011 free file Gary Carpenter, a Peace Corps volunteer, gets $175 a month as a readjustment allowance during his period of service, to be paid to him in a lump sum at the end of his tour of duty. 1040x 2011 free file Although the allowance is not available to him until the end of his service, Gary must include it in his income on a monthly basis as it is credited to his account. 1040x 2011 free file Volunteers in Service to America (VISTA). 1040x 2011 free file   If you are a VISTA volunteer, you must include meal and lodging allowances paid to you in your income as wages. 1040x 2011 free file National Senior Services Corps programs. 1040x 2011 free file   Do not include in your income amounts you receive for supportive services or reimbursements for out-of-pocket expenses from the following programs. 1040x 2011 free file Retired Senior Volunteer Program (RSVP). 1040x 2011 free file Foster Grandparent Program. 1040x 2011 free file Senior Companion Program. 1040x 2011 free file Service Corps of Retired Executives (SCORE). 1040x 2011 free file   If you receive amounts for supportive services or reimbursements for out-of-pocket expenses from SCORE, do not include these amounts in income. 1040x 2011 free file Volunteer tax counseling. 1040x 2011 free file   Do not include in your income any reimbursements you receive for transportation, meals, and other expenses you have in training for, or actually providing, volunteer federal income tax counseling for the elderly (TCE). 1040x 2011 free file   You can deduct as a charitable contribution your unreimbursed out-of-pocket expenses in taking part in the volunteer income tax assistance (VITA) program. 1040x 2011 free file See chapter 24. 1040x 2011 free file Sickness and Injury Benefits This section discusses sickness and injury benefits including disability pensions, long-term care insurance contracts, workers' compensation, and other benefits. 1040x 2011 free file In most cases, you must report as income any amount you receive for personal injury or sickness through an accident or health plan that is paid for by your employer. 1040x 2011 free file If both you and your employer pay for the plan, only the amount you receive that is due to your employer's payments is reported as income. 1040x 2011 free file However, certain payments may not be taxable to you. 1040x 2011 free file Your employer should be able to give you specific details about your pension plan and tell you the amount you paid for your disability pension. 1040x 2011 free file In addition to disability pensions and annuities, you may be receiving other payments for sickness and injury. 1040x 2011 free file Do not report as income any amounts paid to reimburse you for medical expenses you incurred after the plan was established. 1040x 2011 free file Cost paid by you. 1040x 2011 free file   If you pay the entire cost of a health or accident insurance plan, do not include any amounts you receive from the plan for personal injury or sickness as income on your tax return. 1040x 2011 free file If your plan reimbursed you for medical expenses you deducted in an earlier year, you may have to include some, or all, of the reimbursement in your income. 1040x 2011 free file See Reimbursement in a later year in chapter 21. 1040x 2011 free file Cafeteria plans. 1040x 2011 free file   In most cases, if you are covered by an accident or health insurance plan through a cafeteria plan, and the amount of the insurance premiums was not included in your income, you are not considered to have paid the premiums and you must include any benefits you receive in your income. 1040x 2011 free file If the amount of the premiums was included in your income, you are considered to have paid the premiums, and any benefits you receive are not taxable. 1040x 2011 free file Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. 1040x 2011 free file You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A, until you reach minimum retirement age. 1040x 2011 free file Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. 1040x 2011 free file You may be entitled to a tax credit if you were permanently and totally disabled when you retired. 1040x 2011 free file For information on this credit and the definition of permanent and total disability, see chapter 33. 1040x 2011 free file Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. 1040x 2011 free file Report the payments on lines 16a and 16b of Form 1040 or on lines 12a and 12b of Form 1040A. 1040x 2011 free file The rules for reporting pensions are explained in How To Report in chapter 10. 1040x 2011 free file For information on disability payments from a governmental program provided as a substitute for unemployment compensation, see chapter 12. 1040x 2011 free file Retirement and profit-sharing plans. 1040x 2011 free file   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. 1040x 2011 free file The payments must be reported as a pension or annuity. 1040x 2011 free file For more information on pensions, see chapter 10. 1040x 2011 free file Accrued leave payment. 1040x 2011 free file   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. 1040x 2011 free file The payment is not a disability payment. 1040x 2011 free file Include it in your income in the tax year you receive it. 1040x 2011 free file Military and Government Disability Pensions Certain military and government disability pensions are not taxable. 1040x 2011 free file Service-connected disability. 1040x 2011 free file   You may be able to exclude from income amounts you receive as a pension, annuity, or similar allowance for personal injury or sickness resulting from active service in one of the following government services. 1040x 2011 free file The armed forces of any country. 1040x 2011 free file The National Oceanic and Atmospheric Administration. 1040x 2011 free file The Public Health Service. 1040x 2011 free file The Foreign Service. 1040x 2011 free file Conditions for exclusion. 1040x 2011 free file   Do not include the disability payments in your income if any of the following conditions apply. 1040x 2011 free file You were entitled to receive a disability payment before September 25, 1975. 1040x 2011 free file You were a member of a listed government service or its reserve component, or were under a binding written commitment to become a member, on September 24, 1975. 1040x 2011 free file You receive the disability payments for a combat-related injury. 1040x 2011 free file This is a personal injury or sickness that Results directly from armed conflict, Takes place while you are engaged in extra-hazardous service, Takes place under conditions simulating war, including training exercises such as maneuvers, or Is caused by an instrumentality of war. 1040x 2011 free file You would be entitled to receive disability compensation from the Department of Veterans Affairs (VA) if you filed an application for it. 1040x 2011 free file Your exclusion under this condition is equal to the amount you would be entitled to receive from the VA. 1040x 2011 free file Pension based on years of service. 1040x 2011 free file   If you receive a disability pension based on years of service, in most cases you must include it in your income. 1040x 2011 free file However, if the pension qualifies for the exclusion for a service-connected disability (discussed earlier), do not include in income the part of your pension that you would have received if the pension had been based on a percentage of disability. 1040x 2011 free file You must include the rest of your pension in your income. 1040x 2011 free file Retroactive VA determination. 1040x 2011 free file   If you retire from the armed services based on years of service and are later given a retroactive service-connected disability rating by the VA, your retirement pay for the retroactive period is excluded from income up to the amount of VA disability benefits you would have been entitled to receive. 1040x 2011 free file You can claim a refund of any tax paid on the excludable amount (subject to the statute of limitations) by filing an amended return on Form 1040X for each previous year during the retroactive period. 1040x 2011 free file You must include with each Form 1040X a copy of the official VA Determination letter granting the retroactive benefit. 1040x 2011 free file The letter must show the amount withheld and the effective date of the benefit. 1040x 2011 free file   If you receive a lump-sum disability severance payment and are later awarded VA disability benefits, exclude 100% of the severance benefit from your income. 1040x 2011 free file However, you must include in your income any lump-sum readjustment or other nondisability severance payment you received on release from active duty, even if you are later given a retroactive disability rating by the VA. 1040x 2011 free file Special statute of limitations. 1040x 2011 free file   In most cases, under the statute of limitations a claim for credit or refund must be filed within 3 years from the time a return was filed. 1040x 2011 free file However, if you receive a retroactive service-connected disability rating determination, the statute of limitations is extended by a 1-year period beginning on the date of the determination. 1040x 2011 free file This 1-year extended period applies to claims for credit or refund filed after June 17, 2008, and does not apply to any tax year that began more than 5 years before the date of the determination. 1040x 2011 free file Example. 1040x 2011 free file You retired in 2007 and receive a pension based on your years of service. 1040x 2011 free file On August 1, 2013, you receive a determination of service-connected disability retroactive to 2007. 1040x 2011 free file Generally, you could claim a refund for the taxes paid on your pension for 2010, 2011, and 2012. 1040x 2011 free file However, under the special limitation period, you can also file a claim for 2009 as long as you file the claim by August 1, 2014. 1040x 2011 free file You cannot file a claim for 2007 and 2008 because those tax years began more than 5 years before the determination. 1040x 2011 free file Terrorist attack or military action. 1040x 2011 free file   Do not include in your income disability payments you receive for injuries resulting directly from a terrorist or military action. 1040x 2011 free file Long-Term Care Insurance Contracts Long-term care insurance contracts in most cases are treated as accident and health insurance contracts. 1040x 2011 free file Amounts you receive from them (other than policyholder dividends or premium refunds) in most cases are excludable from income as amounts received for personal injury or sickness. 1040x 2011 free file To claim an exclusion for payments made on a per diem or other periodic basis under a long-term care insurance contract, you must file Form 8853 with your return. 1040x 2011 free file A long-term care insurance contract is an insurance contract that only provides coverage for qualified long-term care services. 1040x 2011 free file The contract must: Be guaranteed renewable, Not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed, Provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits, and In most cases, not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. 1040x 2011 free file Qualified long-term care services. 1040x 2011 free file   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and maintenance and personal care services, and Required by a chronically ill individual and provided pursuant to a plan of care as prescribed by a licensed health care practitioner. 1040x 2011 free file Chronically ill individual. 1040x 2011 free file   A chronically ill individual is one who has been certified by a licensed health care practitioner within the previous 12 months as one of the following: An individual who, for at least 90 days, is unable to perform at least two activities of daily living without substantial assistance due to loss of functional capacity. 1040x 2011 free file Activities of daily living are eating, toileting, transferring, bathing, dressing, and continence. 1040x 2011 free file An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 1040x 2011 free file Limit on exclusion. 1040x 2011 free file   You generally can exclude from gross income up to $320 a day for 2013. 1040x 2011 free file See Limit on exclusion, under Long-Term Care Insurance Contracts, under Sickness and Injury Benefits in Publication 525 for more information. 1040x 2011 free file Workers' Compensation Amounts you receive as workers' compensation for an occupational sickness or injury are fully exempt from tax if they are paid under a workers' compensation act or a statute in the nature of a workers' compensation act. 1040x 2011 free file The exemption also applies to your survivors. 1040x 2011 free file The exemption, however, does not apply to retirement plan benefits you receive based on your age, length of service, or prior contributions to the plan, even if you retired because of an occupational sickness or injury. 1040x 2011 free file If part of your workers' compensation reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. 1040x 2011 free file For more information, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits. 1040x 2011 free file Return to work. 1040x 2011 free file    If you return to work after qualifying for workers' compensation, salary payments you receive for performing light duties are taxable as wages. 1040x 2011 free file Other Sickness and Injury Benefits In addition to disability pensions and annuities, you may receive other payments for sickness or injury. 1040x 2011 free file Railroad sick pay. 1040x 2011 free file    Payments you receive as sick pay under the Railroad Unemployment Insurance Act are taxable and you must include them in your income. 1040x 2011 free file However, do not include them in your income if they are for an on-the-job injury. 1040x 2011 free file   If you received income because of a disability, see Disability Pensions , earlier. 1040x 2011 free file Federal Employees' Compensation Act (FECA). 1040x 2011 free file   Payments received under this Act for personal injury or sickness, including payments to beneficiaries in case of death, are not taxable. 1040x 2011 free file However, you are taxed on amounts you receive under this Act as continuation of pay for up to 45 days while a claim is being decided. 1040x 2011 free file Report this income on line 7 of Form 1040 or Form 1040A or on line 1 of Form 1040-EZ. 1040x 2011 free file Also, pay for sick leave while a claim is being processed is taxable and must be included in your income as wages. 1040x 2011 free file    If part of the payments you receive under FECA reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. 1040x 2011 free file For a discussion of the taxability of these benefits, see Social security and equivalent railroad retirement benefits under Other Income, in Publication 525. 1040x 2011 free file    You can deduct the amount you spend to buy back sick leave for an earlier year to be eligible for nontaxable FECA benefits for that period. 1040x 2011 free file It is a miscellaneous deduction subject to the 2%-of-AGI limit on Schedule A (Form 1040). 1040x 2011 free file If you buy back sick leave in the same year you used it, the amount reduces your taxable sick leave pay. 1040x 2011 free file Do not deduct it separately. 1040x 2011 free file Other compensation. 1040x 2011 free file   Many other amounts you receive as compensation for sickness or injury are not taxable. 1040x 2011 free file These include the following amounts. 1040x 2011 free file Compensatory damages you receive for physical injury or physical sickness, whether paid in a lump sum or in periodic payments. 1040x 2011 free file Benefits you receive under an accident or health insurance policy on which either you paid the premiums or your employer paid the premiums but you had to include them in your income. 1040x 2011 free file Disability benefits you receive for loss of income or earning capacity as a result of injuries under a no-fault car insurance policy. 1040x 2011 free file Compensation you receive for permanent loss or loss of use of a part or function of your body, or for your permanent disfigurement. 1040x 2011 free file This compensation must be based only on the injury and not on the period of your absence from work. 1040x 2011 free file These benefits are not taxable even if your employer pays for the accident and health plan that provides these benefits. 1040x 2011 free file Reimbursement for medical care. 1040x 2011 free file    A reimbursement for medical care is generally not taxable. 1040x 2011 free file However, it may reduce your medical expense deduction. 1040x 2011 free file For more information, see chapter 21. 1040x 2011 free file 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The 1040x 2011 Free File

1040x 2011 free file Index Symbols "Hours of service" limits, Individuals subject to hours of service limits. 1040x 2011 free file Form 2106, Hours of service limits. 1040x 2011 free file 50% limit on meals, 50% limit on meals. 1040x 2011 free file A Accountable plans, Accountable Plans, Per diem allowance more than federal rate. 1040x 2011 free file Accounting to employer, Accountable Plans Adequate accounting, Adequate Accounting Independent contractors, Adequate accounting. 1040x 2011 free file Adequate records, What Are Adequate Records? Advertising Car display, Advertising display on car. 1040x 2011 free file Expenses, 3 - Advertising expenses. 1040x 2011 free file Signs, display racks, or other promotional material to be used on recipient's business premises, Exceptions. 1040x 2011 free file Airline clubs, Club dues and membership fees. 1040x 2011 free file Allocating costs, Separating costs. 1040x 2011 free file , Separating costs. 1040x 2011 free file , Allocating between business and nonbusiness. 1040x 2011 free file , Allocating total cost. 1040x 2011 free file Allowance (see Reimbursements) Armed forces Assigned overseas, Members of the Armed Forces. 1040x 2011 free file Assistance (see Tax help) Associated entertainment, Associated Test Athletic clubs, Club dues and membership fees. 1040x 2011 free file B Basis of car, Basis. 1040x 2011 free file (see also Depreciation of car) Bona fide business purpose, Bona fide business purpose. 1040x 2011 free file Box seats at entertainment events, Skyboxes and other private luxury boxes. 1040x 2011 free file Business travel, Trip Primarily for Business Outside U. 1040x 2011 free file S. 1040x 2011 free file , Travel Entirely for Business or Considered Entirely for Business Business use of car, Business and personal use. 1040x 2011 free file More-than-50%-use test. 1040x 2011 free file , More-than-50%-use test. 1040x 2011 free file Qualified business use, Qualified business use. 1040x 2011 free file C Canceled checks As evidence of business expenses, Canceled check. 1040x 2011 free file Car expenses, Car Expenses, Reporting inclusion amounts. 1040x 2011 free file Actual expenses, Actual Car Expenses Allowances for, Per Diem and Car Allowances, Allowance more than the federal rate. 1040x 2011 free file Business and personal use, Business and personal use. 1040x 2011 free file Combining expenses, Car expenses. 1040x 2011 free file Disposition of car, Disposition of a Car Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). 1040x 2011 free file Form 2106, Car expenses. 1040x 2011 free file Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. 1040x 2011 free file Mileage rate (see Standard mileage rate) Taxes paid on car, Taxes paid on your car. 1040x 2011 free file Traffic tickets, Fines and collateral. 1040x 2011 free file Car pools, Car pools. 1040x 2011 free file Car rentals, Reporting inclusion amounts. 1040x 2011 free file Form 2106, Car rentals. 1040x 2011 free file Car, defined, Car defined. 1040x 2011 free file Car, truck, or van rentals, Leasing a Car, Reporting inclusion amounts. 1040x 2011 free file Casualty and theft losses Cars, Casualty and theft losses. 1040x 2011 free file Depreciation, Casualty or theft. 1040x 2011 free file Charitable organizations Benefit events for, Exception for events that benefit charitable organizations. 1040x 2011 free file Sports events to benefit, 5 - Charitable sports event. 1040x 2011 free file Club dues, Club dues and membership fees. 1040x 2011 free file Commuting expenses, Commuting expenses. 1040x 2011 free file Conventions, Conventions, Meetings at conventions. 1040x 2011 free file Country clubs, Club dues and membership fees. 1040x 2011 free file Cruise ships, Cruise Ships D Daily business mileage and expense log (Table 6-2), Table 5-2. 1040x 2011 free file Daily Business Mileage and Expense Log Name: Depreciation of car, Depreciation and section 179 deductions. 1040x 2011 free file (see also Section 179 deductions) Adjustment for using standard mileage rate, Depreciation adjustment when you used the standard mileage rate. 1040x 2011 free file Basis, Basis. 1040x 2011 free file Sales taxes, Sales taxes. 1040x 2011 free file Unrecovered basis, How to treat unrecovered basis. 1040x 2011 free file Casualty or theft, effect, Casualty or theft. 1040x 2011 free file Deduction, Depreciation and section 179 deductions. 1040x 2011 free file , Depreciation deduction for the year of disposition. 1040x 2011 free file Excess depreciation, Excess depreciation. 1040x 2011 free file Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). 1040x 2011 free file Trade-in, effect, Car trade-in. 1040x 2011 free file , Trade-in. 1040x 2011 free file Trucks and vans, Trucks and vans. 1040x 2011 free file Depreciation of Car Section 179 deduction, Section 179 deduction. 1040x 2011 free file Directly-related entertainment, Directly-Related Test Disabled employees Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Documentary evidence, Documentary evidence. 1040x 2011 free file E Employer-provided vehicles, Employer-provided vehicle. 1040x 2011 free file Reporting requirements, Vehicle Provided by Your Employer Entertainment expenses, Entertainment, Individuals subject to hours of service limits. 1040x 2011 free file , Gift or entertainment. 1040x 2011 free file 50% limit, Directly before or after business discussion. 1040x 2011 free file Determination of applicability (Figure A), 50% Limit Associated test, Associated Test Deductible, What Entertainment Expenses Are Deductible?, Expenses for spouses. 1040x 2011 free file Summary (Table 2-1), Exception for events that benefit charitable organizations. 1040x 2011 free file Directly-related test, Directly-Related Test Entertainment, defined, Entertainment. 1040x 2011 free file Form 2106, Meal and entertainment expenses. 1040x 2011 free file Tickets (see Tickets) Entertainment facilities Expenses for use of, Entertainment facilities. 1040x 2011 free file Estimates of expenses, How To Prove Expenses Exceptions to the 50% Limit, Exceptions to the 50% Limit Excess reimbursements (see Reimbursements) Extravagant expenses, Lavish or extravagant. 1040x 2011 free file , Lavish or extravagant expenses. 1040x 2011 free file F Fair market value of car, Fair market value. 1040x 2011 free file Farmers Form 1040, Schedule F, Self-employed. 1040x 2011 free file Federal crime investigations or prosecutions Federal employees engaged in, Exception for federal crime investigations or prosecutions. 1040x 2011 free file Federal rate for per diem, Standard Meal Allowance, The federal rate. 1040x 2011 free file Fee-basis officials, Officials Paid on a Fee Basis Fees you pay, Parking fees. 1040x 2011 free file Fixed and variable rate (FAVR) allowance, Fixed and variable rate (FAVR). 1040x 2011 free file Form 1040, Schedule C, Self-employed. 1040x 2011 free file Form 1040, Schedule F, Self-employed. 1040x 2011 free file Form 2106, How to choose. 1040x 2011 free file , Employees. 1040x 2011 free file , Full value included in your income. 1040x 2011 free file , Reporting your expenses under a nonaccountable plan. 1040x 2011 free file , Completing Forms 2106 and 2106-EZ Form 2106-EZ, Form 2106-EZ. 1040x 2011 free file Form 4562, Self-employed. 1040x 2011 free file Form 4797, Excess depreciation. 1040x 2011 free file Form W-2 Employer-provided vehicles, Value reported on Form W-2. 1040x 2011 free file Reimbursement of personal expenses, Reimbursement for personal expenses. 1040x 2011 free file Statutory employees, Statutory employees. 1040x 2011 free file Free tax services, Free help with your tax return. 1040x 2011 free file G Gifts, Gift or entertainment. 1040x 2011 free file , Gifts $25 limit, $25 limit. 1040x 2011 free file Combining for recordkeeping purposes, Gift expenses. 1040x 2011 free file Reporting requirements, Gifts. 1040x 2011 free file Golf clubs, Club dues and membership fees. 1040x 2011 free file H Hauling tools, Hauling tools or instruments. 1040x 2011 free file Help (see Tax help) High-low method Introduction, High-low method. 1040x 2011 free file Transition rules, High-low method. 1040x 2011 free file High-low rate method, High-low rate. 1040x 2011 free file Home office, Office in the home. 1040x 2011 free file Hotel clubs, Club dues and membership fees. 1040x 2011 free file I Impairment-related work expenses, Impairment-Related Work Expenses of Disabled Employees Incidental expenses Defined, Incidental expenses. 1040x 2011 free file Gifts, Incidental costs. 1040x 2011 free file No meals, incidentals only, Incidental-expenses-only method. 1040x 2011 free file Income-producing property, Income-producing property. 1040x 2011 free file Incomplete records, What If I Have Incomplete Records? Indefinite job assignment, Temporary assignment vs. 1040x 2011 free file indefinite assignment. 1040x 2011 free file Independent contractors, Rules for Independent Contractors and Clients Interest on car loans, Interest on car loans. 1040x 2011 free file Itinerants, Tax Home L Lavish or extravagant expenses, Lavish or extravagant. 1040x 2011 free file , Lavish or extravagant expenses. 1040x 2011 free file Leasing a car, truck, or van, Leasing a Car, Reporting inclusion amounts. 1040x 2011 free file Luxury private boxes at entertainment events, Skyboxes and other private luxury boxes. 1040x 2011 free file Luxury water travel, Luxury Water Travel M MACRS (Modified Accelerated Cost Recovery System), Modified Accelerated Cost Recovery System (MACRS). 1040x 2011 free file 2011 chart (Table 4-1), Table 4-1. 1040x 2011 free file 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. 1040x 2011 free file ) Main place of business or work, Main place of business or work. 1040x 2011 free file Married taxpayers Performing artists, Special rules for married persons. 1040x 2011 free file Meal expenses, Meals 50% limit, 50% Limit Determination of applicability (Figure A), 50% Limit Exceptions, Exceptions to the 50% Limit Actual cost method, Actual Cost Form 2106, Meal and entertainment expenses. 1040x 2011 free file Major cities with higher allowances, Amount of standard meal allowance. 1040x 2011 free file Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. 1040x 2011 free file , The standard meal allowance. 1040x 2011 free file Meals, entertainment-related, A meal as a form of entertainment. 1040x 2011 free file Mileage rate (see Standard mileage rate) Military (see Armed forces) Missing children, photographs of, Reminder Modified Accelerated Cost Recovery System (MACRS), Modified Accelerated Cost Recovery System (MACRS). 1040x 2011 free file 2011 chart (Table 4-1), Table 4-1. 1040x 2011 free file 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. 1040x 2011 free file ) N Nonaccountable plans, Nonaccountable Plans O Office in the home, Office in the home. 1040x 2011 free file Officials paid on fee basis, Officials Paid on a Fee Basis Overseas travel Conventions, Conventions Held Outside the North American Area Meal allowance, Standard meal allowance for areas outside the continental United States. 1040x 2011 free file Part of trip outside U. 1040x 2011 free file S. 1040x 2011 free file , Part of Trip Outside the United States P Parking fees, Parking fees. 1040x 2011 free file , Parking fees and tolls. 1040x 2011 free file Per diem allowances, Per Diem and Car Allowances, Allowance more than the federal rate. 1040x 2011 free file Defined, Reimbursement, allowance, or advance. 1040x 2011 free file Federal rate for, The federal rate. 1040x 2011 free file Per diem rates High-cost localities, High-low method. 1040x 2011 free file High-low method, High-low method. 1040x 2011 free file Regular federal method, Regular federal per diem rate method. 1040x 2011 free file Standard rate for unlisted localities, High-low method. 1040x 2011 free file , Regular federal per diem rate method. 1040x 2011 free file Transition rules, High-low method. 1040x 2011 free file , Federal per diem rate method. 1040x 2011 free file Performing artists, Expenses of Certain Performing Artists Personal property taxes, Personal property taxes. 1040x 2011 free file , Taxes paid on your car. 1040x 2011 free file Personal trips, Trip Primarily for Personal Reasons Outside U. 1040x 2011 free file S. 1040x 2011 free file , Travel Primarily for Personal Reasons Placed in service, cars, Placed in service. 1040x 2011 free file Probationary work period, Probationary work period. 1040x 2011 free file Proving business purpose, Proving business purpose. 1040x 2011 free file Public transportation Outside of U. 1040x 2011 free file S. 1040x 2011 free file travel, Public transportation. 1040x 2011 free file Publications (see Tax help) R Recordkeeping requirements, Recordkeeping, Examples of Records Adequate records, What Are Adequate Records? Daily business mileage and expense log (Table 6-2), Table 5-2. 1040x 2011 free file Daily Business Mileage and Expense Log Name: Destroyed records, Destroyed records. 1040x 2011 free file How to prove expenses (Table 5-1), Table 5-1. 1040x 2011 free file How To Prove Certain Business Expenses Incomplete records, What If I Have Incomplete Records? Reimbursed expenses, Reimbursed for expenses. 1040x 2011 free file Sampling to prove expenses, Sampling. 1040x 2011 free file Separating and combining expenses, Separating and Combining Expenses, If your return is examined. 1040x 2011 free file Three-year period of retention, How Long To Keep Records and Receipts Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Regular federal method Introduction, Regular federal per diem rate method. 1040x 2011 free file Transition rules, Federal per diem rate method. 1040x 2011 free file Reimbursements, Less than full value included in your income. 1040x 2011 free file , Contractor does not adequately account. 1040x 2011 free file Accountable plans, Accountable Plans Excess, Returning Excess Reimbursements, Nonaccountable Plans Form 2106, Reimbursements. 1040x 2011 free file Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. 1040x 2011 free file Personal expenses, Reimbursement for personal expenses. 1040x 2011 free file Recordkeeping, Reimbursed for expenses. 1040x 2011 free file Reporting (Table 6-1), Table 6-1. 1040x 2011 free file Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Unclaimed, Where To Report Reporting requirements, How To Report Per diem or car allowance, Reporting your expenses with a per diem or car allowance. 1040x 2011 free file Reimbursements, Reimbursements, Contractor does not adequately account. 1040x 2011 free file Reservists Transportation expenses, Armed Forces reservists. 1040x 2011 free file Traveling more than 100 miles from home, Armed Forces Reservists Traveling More Than 100 Miles From Home Returning excess reimbursements, Returning Excess Reimbursements Rural mail carriers, Rural mail carriers. 1040x 2011 free file S Section 179 deduction Amended return, How to choose. 1040x 2011 free file Deduction, Section 179 Deduction Limits, Limits. 1040x 2011 free file Self-employed persons, 2 - Self-employed. 1040x 2011 free file Reporting requirements, Self-employed. 1040x 2011 free file Skyboxes, Skyboxes and other private luxury boxes. 1040x 2011 free file Spouse, expenses for, Travel expenses for another individual. 1040x 2011 free file , Expenses for spouses. 1040x 2011 free file Standard meal allowance, Standard Meal Allowance, Who can use the standard meal allowance. 1040x 2011 free file , The standard meal allowance. 1040x 2011 free file Standard mileage rate, What's New, Standard Mileage Rate, The standard mileage rate. 1040x 2011 free file Depreciation adjustment for using, Depreciation adjustment when you used the standard mileage rate. 1040x 2011 free file Form 2106, Standard mileage rate. 1040x 2011 free file Statutory employees, Statutory employees. 1040x 2011 free file T Tables and figures 50% limit determination (Figure A), 50% Limit Daily business mileage and expense log (Table 6-2), Table 5-2. 1040x 2011 free file Daily Business Mileage and Expense Log Name: Entertainment expenses, determination of deductibility (Table 2-1), Table 2-1. 1040x 2011 free file When Are Entertainment Expenses Deductible? Maximum depreciation deduction for cars table, Maximum Depreciation Deduction for Cars Modified Accelerated Cost Recovery System (MACRS) 2011 chart (Table 4-1), Table 4-1. 1040x 2011 free file 2013 MACRS Depreciation Chart (Use to Figure Depreciation for 2013. 1040x 2011 free file ) Proving expenses (Table 5-1), Table 5-1. 1040x 2011 free file How To Prove Certain Business Expenses Reporting reimbursements (Table 6-1), Table 6-1. 1040x 2011 free file Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements Transportation expenses, determination of deductibility (Figure B), Gift or entertainment. 1040x 2011 free file , Illustration of transportation expenses. 1040x 2011 free file Travel expenses, determination of deductibility (Table 1-1), Table 1-1. 1040x 2011 free file Travel Expenses You Can Deduct Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Tax help, How To Get Tax Help Tax home, determination of, Tax Home Temporary job assignments, Temporary Assignment or Job Temporary work location, Temporary work location. 1040x 2011 free file Tickets, Entertainment tickets. 1040x 2011 free file , Gift or entertainment. 1040x 2011 free file Season or series tickets, Season or series tickets. 1040x 2011 free file Traffic violations, Fines and collateral. 1040x 2011 free file Tools Hauling tools, Hauling tools or instruments. 1040x 2011 free file Trade association meetings, Trade association meetings. 1040x 2011 free file Trade-in of car, Car trade-in. 1040x 2011 free file , Trade-in. 1040x 2011 free file Traffic tickets, Fines and collateral. 1040x 2011 free file Transients, Tax Home Transition rules, Transition Rules Example High-low method, High-low method. 1040x 2011 free file High-low method, High-low method. 1040x 2011 free file Regular federal method, Federal per diem rate method. 1040x 2011 free file Transportation expenses, Transportation, Depreciation deduction for the year of disposition. 1040x 2011 free file Car expenses, Car Expenses, Reporting inclusion amounts. 1040x 2011 free file Deductible (Figure B), Gift or entertainment. 1040x 2011 free file , Illustration of transportation expenses. 1040x 2011 free file five or more cars, Five or more cars. 1040x 2011 free file Form 2106, Transportation expenses. 1040x 2011 free file Transportation workers, Special rate for transportation workers. 1040x 2011 free file , Individuals subject to hours of service limits. 1040x 2011 free file Travel advance, Reimbursement, allowance, or advance. 1040x 2011 free file , Travel advance. 1040x 2011 free file (see also Reimbursements) Travel expenses, Travel, Cruise Ships Another individual accompanying taxpayer, Travel expenses for another individual. 1040x 2011 free file Away from home, Traveling Away From Home, Tax Home Deductible, What Travel Expenses Are Deductible?, Cruise Ships Summary of (Table 1-1), Table 1-1. 1040x 2011 free file Travel Expenses You Can Deduct Defined, Travel expenses defined. 1040x 2011 free file Going home on days off, Going home on days off. 1040x 2011 free file In U. 1040x 2011 free file S. 1040x 2011 free file , Travel in the United States Lodging, Standard Meal Allowance Luxury water travel, Luxury Water Travel Outside U. 1040x 2011 free file S. 1040x 2011 free file , Travel Outside the United States Travel to family home, Tax Home Different From Family Home Trucks and vans Depreciation, Trucks and vans. 1040x 2011 free file Transportation workers, Individuals subject to hours of service limits. 1040x 2011 free file Transportation workers' expenses, Special rate for transportation workers. 1040x 2011 free file Two places of work, Two places of work. 1040x 2011 free file U Unclaimed reimbursements, Where To Report Unions Trips from union hall to place of work, Union members' trips from a union hall. 1040x 2011 free file Unrecovered basis of car, How to treat unrecovered basis. 1040x 2011 free file V Volunteers, Volunteers. 1040x 2011 free file W Weekly travel expense and entertainment record (Table 6-3), THIS IS NOT AN OFFICIAL INTERNAL REVENUE FORM Prev  Up     Home   More Online Publications