File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

2013 Tax Form 1040x

Tax Act 2012 Returning UserHow To Submit An Amended Tax ReturnFree Tax FileCan I File A 1040x OnlineFile Extension For Free2012 Income Tax ReturnsHow To File 2009 Taxes1040ez Instruction BookIrs FormsWhere Can You File Your State Taxes For FreeH R Block 2011Free Federal And State EfileIt 1040xWhat Do I Need To File My 2012 Tax ReturnFree Federal And State TaxWhere Do I Send My 1040xIrs Amendment FormFree H & R Block Tax FilingFree Tax Preparation SitesIrs Form 1040 Ez InstructionsFree Efile State TaxesFree Turbo Tax 20132010 Federal Tax Forms InstructionsForm 1040x 2013Hrblock Free Taxes2013 Federal Tax Forms 1040ez2012 Tax File2009 Amended Tax Return2012 Tax Software DownloadHow To File 1040xFile 1040ez For FreeDownload A 1040ez Federal Tax FormHow Do I Amend My 2009 Tax Return1040ez Tax TablesMilitary Filing State TaxesHow To File 2010 Taxes Online For FreeFree Tax Filing For Federal And State1040 Ez Form OnlineTaxact Login Tax ReturnFree Tax Usa 2011

2013 Tax Form 1040x

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

Tax Quotes

When it comes to taxes, everyone has an opinion. These quotes reflect the opinions of their authors; their inclusion here is not an official IRS endorsement of the sentiments expressed.

"Taxes are what we pay for civilized society.'' — Oliver Wendell Holmes, Jr., U.S. Supreme Court Justice

"The power of taxing people and their property is essential to the very existence of government.'' — James Madison, U.S. President

"To tax and to please, no more than to love and to be wise, is not given to men." —  Edmund Burke, 18th Century Irish political philosopher and British statesman

“I am proud to be paying taxes in the United States. The only thing is – I could be just as proud for half the money.” — Arthur Godfrey, entertainer

“People who complain about taxes can be divided into two classes: men and women.” 
— Unknown

"No government can exist without taxation. This money must necessarily be levied on the people; and the grand art consists of levying so as not to oppress.'' — Frederick the Great, 18th Century Prussian king

"Like mothers, taxes are often misunderstood, but seldom forgotten.'' — Lord Bramwell, 19th Century English jurist

"The best measure of a man's honesty isn't his income tax return. It's the zero adjust on his bathroom scale.'' — Arthur C. Clarke, author

"Next to being shot at and missed, nothing is really quite as satisfying as an income tax refund.” — F. J. Raymond, humorist

A tax loophole is "something that benefits the other guy. If it benefits you, it is tax reform.'' 
— Russell B. Long, U.S. Senator

"Few of us ever test our powers of deduction, except when filling out an income tax form.'' 
— Laurence J. Peter, author

“The hardest thing in the world to understand is the income tax.” — Albert Einstein, physicist

“Taxation with representation ain’t so hot either.” — Gerald Barzan, humorist

“Where there is an income tax, the just man will pay more and the unjust less on the same amount of income.” — Plato

“Income tax has made more liars out of the American people than golf.” — Will Rogers, humorist

Page Last Reviewed or Updated: 10-Mar-2014

The 2013 Tax Form 1040x

2013 tax form 1040x 9. 2013 tax form 1040x   Tax Treaty Benefits Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Treaty Income Some Typical Tax Treaty BenefitsPersonal Services Teachers, Professors, and Researchers Employees of Foreign Governments Students, Apprentices, and Trainees Capital Gains Resident Aliens Reporting Treaty Benefits Claimed Introduction A nonresident alien (and certain resident aliens) from a country with which the United States has an income tax treaty may qualify for certain benefits. 2013 tax form 1040x Most treaties require that the nonresident alien be a resident of the treaty country to qualify. 2013 tax form 1040x However, some treaties require that the nonresident alien be a national or a citizen of the treaty country. 2013 tax form 1040x See Table 9-1 for a list of tax treaty countries. 2013 tax form 1040x You can generally arrange to have withholding tax reduced or eliminated on wages and other income that are eligible for tax treaty benefits. 2013 tax form 1040x See Income Entitled to Tax Treaty Benefits in chapter 8. 2013 tax form 1040x Topics - This chapter discusses: Typical tax treaty benefits, How to obtain copies of tax treaties, and How to claim tax treaty benefits on your tax return. 2013 tax form 1040x Useful Items - You may want to see: Publication 901 U. 2013 tax form 1040x S. 2013 tax form 1040x Tax Treaties Form (and Instructions) 1040NR U. 2013 tax form 1040x S. 2013 tax form 1040x Nonresident Alien Income Tax Return 1040NR-EZ U. 2013 tax form 1040x S. 2013 tax form 1040x Income Tax Return for Certain Nonresident Aliens With No Dependents 8833 Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b) See chapter 12 for information about getting these publications and forms. 2013 tax form 1040x Treaty Income A nonresident alien's treaty income is the gross income on which the tax is limited by a tax treaty. 2013 tax form 1040x Treaty income includes, for example, dividends from sources in the United States that are subject to tax at a tax treaty rate not to exceed 15%. 2013 tax form 1040x Nontreaty income is the gross income of a nonresident alien on which the tax is not limited by a tax treaty. 2013 tax form 1040x Figure the tax on treaty income on each separate item of income at the reduced rate that applies to that item under the treaty. 2013 tax form 1040x To determine tax on nontreaty income, figure the tax at either the flat 30% rate or the graduated rate, depending upon whether or not the income is effectively connected with your trade or business in the United States. 2013 tax form 1040x Your tax liability is the sum of the tax on treaty income plus the tax on nontreaty income, but cannot be more than the tax liability figured as if the tax treaty had not come into effect. 2013 tax form 1040x Example. 2013 tax form 1040x Arthur Banks is a nonresident alien who is single and a resident of a foreign country that has a tax treaty with the United States. 2013 tax form 1040x He received gross income of $25,850 during the tax year from sources within the United States, consisting of the following items: Dividends on which the tax is limited to a 15% rate by the tax treaty $1,400 Compensation for personal services on which the tax is not limited by the tax treaty 24,450 Total gross income $25,850 Arthur was engaged in business in the United States during the tax year. 2013 tax form 1040x His dividends are not effectively connected with that business. 2013 tax form 1040x He has no deductions other than his own personal exemption. 2013 tax form 1040x His tax liability, figured as though the tax treaty had not come into effect, is $3,060 determined as follows: Total compensation $24,450 Less: Personal exemption 3,900 Taxable income $20,550 Tax determined by graduated rate (Tax Table column for single taxpayers) $2,640 Plus: Tax on gross dividends ($1,400 × 30%) 420 Tax determined as though treaty had not come into effect $3,060 Arthur's tax liability, figured by taking into account the reduced rate on dividend income as provided by the tax treaty, is $2,850 determined as follows: Tax determined by graduated rate (same as figured above) $2,640 Plus: Tax on gross dividends ($1,400 × 15%) 210 Tax on compensation and dividends $2,850 His tax liability, therefore, is limited to $2,850, the tax liability figured using the tax treaty rate on the dividends. 2013 tax form 1040x Some Typical Tax Treaty Benefits The following paragraphs briefly explain the exemptions that are available under tax treaties for personal services income, remittances, scholarships, fellowships, and capital gain income. 2013 tax form 1040x The conditions for claiming the exemptions vary under each tax treaty. 2013 tax form 1040x For more information about the conditions under a particular tax treaty, see Publication 901. 2013 tax form 1040x Or, you may download the complete text of most U. 2013 tax form 1040x S. 2013 tax form 1040x tax treaties at IRS. 2013 tax form 1040x gov. 2013 tax form 1040x Technical explanations for many of those treaties are also available at that site. 2013 tax form 1040x Tax treaty benefits also cover income such as dividends, interest, rentals, royalties, pensions, and annuities. 2013 tax form 1040x These types of income may be exempt from U. 2013 tax form 1040x S. 2013 tax form 1040x tax or may be subject to a reduced rate of tax. 2013 tax form 1040x For more information, see Publication 901 or the applicable tax treaty. 2013 tax form 1040x Personal Services Nonresident aliens from treaty countries who are in the United States for a short stay and also meet certain other requirements may be exempt from tax on their compensation received for personal services performed in the United States. 2013 tax form 1040x Many tax treaties require that the nonresident alien claiming this exemption be present in the United States for a total of not more than 183 days during the tax year. 2013 tax form 1040x Other tax treaties specify different periods of maximum presence in the United States, such as 180 days or 90 days. 2013 tax form 1040x Spending part of a day in the United States counts as a day of presence. 2013 tax form 1040x Tax treaties may also require that: The compensation cannot be more than a specific amount (frequently $3,000), and The individual have a foreign employer; that is, an individual, corporation, or entity of a foreign country. 2013 tax form 1040x Note. 2013 tax form 1040x Under most treaties, income received as an employee (generally designated as dependent personal services) and income received as a self-employed person (generally designated as independent personal services or business income) are treated differently. 2013 tax form 1040x Teachers, Professors, and Researchers Under many income tax treaties, nonresident alien teachers or professors who temporarily visit the United States for the primary purpose of teaching at a university or other accredited educational institution are not subject to U. 2013 tax form 1040x S. 2013 tax form 1040x income tax on compensation received for teaching for the first 2 or 3 years after their arrival in the United States. 2013 tax form 1040x Many treaties also provide an exemption for engaging in research. 2013 tax form 1040x Generally, the teacher or professor must be in the United States primarily to teach, lecture, instruct, or engage in research. 2013 tax form 1040x A substantial part of that person's time must be devoted to those duties. 2013 tax form 1040x The normal duties of a teacher or professor include not only formal classroom work involving regularly scheduled lectures, demonstrations, or other student-participation activities, but also the less formal method of presenting ideas in seminars or other informal groups and in joint efforts in the laboratory. 2013 tax form 1040x If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. 2013 tax form 1040x See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens later under Resident Aliens. 2013 tax form 1040x Employees of Foreign Governments All treaties have provisions for the exemption of income earned by certain employees of foreign governments. 2013 tax form 1040x However, a difference exists among treaties as to who qualifies for this benefit. 2013 tax form 1040x Under many treaties, aliens admitted to the United States for permanent residence do not qualify. 2013 tax form 1040x Under most treaties, aliens who are not nationals or subjects of the foreign country do not qualify. 2013 tax form 1040x Employees of foreign governments should read the pertinent treaty carefully to determine whether they qualify for benefits. 2013 tax form 1040x Chapter 10 of this publication also has information for employees of foreign governments. 2013 tax form 1040x Students, Apprentices, and Trainees Under some income tax treaties, students, apprentices, and trainees are exempt from tax on remittances received from abroad for study and maintenance. 2013 tax form 1040x Also, under some treaties, scholarship and fellowship grants, and a limited amount of compensation received by students, apprentices, and trainees may be exempt from tax. 2013 tax form 1040x If you entered the United States as a nonresident alien, but are now a resident alien, the treaty exemption may still apply. 2013 tax form 1040x See Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens , later, under Resident Aliens. 2013 tax form 1040x Capital Gains Most treaties provide for the exemption of gains from the sale or exchange of personal property. 2013 tax form 1040x Generally, gains from the sale or exchange of real property located in the United States are taxable. 2013 tax form 1040x Resident Aliens Resident aliens may qualify for tax treaty benefits in the situations discussed below. 2013 tax form 1040x U. 2013 tax form 1040x S. 2013 tax form 1040x Residency Under Tax Treaty “Tie-Breaker” Rule In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. 2013 tax form 1040x (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties. 2013 tax form 1040x ) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. 2013 tax form 1040x This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. 2013 tax form 1040x See Reporting Treaty Benefits Claimed . 2013 tax form 1040x In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. 2013 tax form 1040x S. 2013 tax form 1040x tax under the treaty. 2013 tax form 1040x However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). 2013 tax form 1040x Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. 2013 tax form 1040x Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. 2013 tax form 1040x On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. 2013 tax form 1040x Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. 2013 tax form 1040x Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. 2013 tax form 1040x Include this tax on Form 1040, line 61. 2013 tax form 1040x On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax. 2013 tax form 1040x Example. 2013 tax form 1040x Jacques Dubois, who is a resident of the United States under Article 4 of the U. 2013 tax form 1040x S. 2013 tax form 1040x -France income tax treaty, receives French social security benefits. 2013 tax form 1040x Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. 2013 tax form 1040x Mr. 2013 tax form 1040x Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040. 2013 tax form 1040x Special Rule for Canadian and German Social Security Benefits Under income tax treaties with Canada and Germany, if a U. 2013 tax form 1040x S. 2013 tax form 1040x resident receives social security benefits from Canada or Germany, those benefits are treated for U. 2013 tax form 1040x S. 2013 tax form 1040x income tax purposes as if they were received under the social security legislation of the United States. 2013 tax form 1040x If you receive social security benefits from Canada or Germany, include them on line 1 of your Social Security Benefits Worksheet for purposes of determining the taxable amount to be reported on Form 1040, line 20b or Form 1040A, line 14b. 2013 tax form 1040x You are not required to file a Form 8833 for those benefits. 2013 tax form 1040x Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. 2013 tax form 1040x Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income. 2013 tax form 1040x However, if you entered the United States as a nonresident alien, but you are now a resident alien for U. 2013 tax form 1040x S. 2013 tax form 1040x tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). 2013 tax form 1040x This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1. 2013 tax form 1040x Some exceptions to the saving clause apply to all resident aliens (for example, under the U. 2013 tax form 1040x S. 2013 tax form 1040x -People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). 2013 tax form 1040x If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions. 2013 tax form 1040x Saving clause. 2013 tax form 1040x   Most tax treaties have a saving clause. 2013 tax form 1040x A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. 2013 tax form 1040x Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. 2013 tax form 1040x However, many tax treaties have exceptions to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. 2013 tax form 1040x Read the treaty to find out if it has a saving clause and an exception to it. 2013 tax form 1040x Time limit for claiming treaty exemptions. 2013 tax form 1040x   Many treaties limit the number of years you can claim a treaty exemption. 2013 tax form 1040x For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. 2013 tax form 1040x Once you reach this limit, you can no longer claim the treaty exemption. 2013 tax form 1040x See the treaty or Publication 901 for the time limits that apply. 2013 tax form 1040x How to report income on your tax return. 2013 tax form 1040x   In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U. 2013 tax form 1040x S. 2013 tax form 1040x tax under the treaty. 2013 tax form 1040x However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). 2013 tax form 1040x Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. 2013 tax form 1040x Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. 2013 tax form 1040x On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22. 2013 tax form 1040x Example. 2013 tax form 1040x Mr. 2013 tax form 1040x Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2009. 2013 tax form 1040x He remained a nonresident alien through 2013 and was able to exclude his scholarship from U. 2013 tax form 1040x S. 2013 tax form 1040x tax in those years under Article 20 of the U. 2013 tax form 1040x S. 2013 tax form 1040x -People's Republic of China income tax treaty. 2013 tax form 1040x On January 1, 2014, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. 2013 tax form 1040x Even though Mr. 2013 tax form 1040x Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U. 2013 tax form 1040x S. 2013 tax form 1040x -People's Republic of China treaty dated April 30, 1984. 2013 tax form 1040x Mr. 2013 tax form 1040x Yu should submit Form W-9 and the required statement to the payor. 2013 tax form 1040x Reporting Treaty Benefits Claimed If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. 2013 tax form 1040x See below, for the situations where you are not required to file Form 8833. 2013 tax form 1040x You must file a U. 2013 tax form 1040x S. 2013 tax form 1040x tax return and Form 8833 if you claim the following treaty benefits. 2013 tax form 1040x You claim a reduction or modification in the taxation of gain or loss from the disposition of a U. 2013 tax form 1040x S. 2013 tax form 1040x real property interest based on a treaty. 2013 tax form 1040x You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code. 2013 tax form 1040x You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1. 2013 tax form 1040x These are the more common situations for which Form 8833 is required. 2013 tax form 1040x Exceptions. 2013 tax form 1040x   You do not have to file Form 8833 for any of the following situations. 2013 tax form 1040x You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate. 2013 tax form 1040x You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. 2013 tax form 1040x This includes taxable scholarship and fellowship grants. 2013 tax form 1040x You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement. 2013 tax form 1040x You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return. 2013 tax form 1040x The payments or items of income that are otherwise required to be disclosed total no more than $10,000. 2013 tax form 1040x You are claiming treaty benefits for amounts that are: Reported to you on Form 1042-S and Received by you: As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U. 2013 tax form 1040x S. 2013 tax form 1040x corporations that are 25-percent owned by a foreign person), or As a beneficial owner that is a direct account holder of a U. 2013 tax form 1040x S. 2013 tax form 1040x financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U. 2013 tax form 1040x S. 2013 tax form 1040x financial institution, qualified intermediary, or withholding foreign partnership or trust. 2013 tax form 1040x The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions. 2013 tax form 1040x Penalty for failure to provide required information on Form 8833. 2013 tax form 1040x   If you are required to report the treaty benefits but do not, you may be subject to a penalty of $1,000 for each failure. 2013 tax form 1040x Additional information. 2013 tax form 1040x   For additional information, see section 301. 2013 tax form 1040x 6114-1(c) of the Income Tax Regulations. 2013 tax form 1040x Table 9-1. 2013 tax form 1040x Table of Tax Treaties (Updated through December 31, 2013) Country Official Text  Symbol1 General  Effective Date Citation Applicable Treasury Explanations  or Treasury Decision (T. 2013 tax form 1040x D. 2013 tax form 1040x ) Australia TIAS 10773 Dec. 2013 tax form 1040x 1, 1983 1986-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 220 1986-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 246 Protocol TIAS Jan. 2013 tax form 1040x 1, 2004     Austria TIAS Jan. 2013 tax form 1040x 1, 1999     Bangladesh TIAS Jan. 2013 tax form 1040x 1, 2007     Barbados TIAS 11090 Jan. 2013 tax form 1040x 1, 1984 1991-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 436 1991-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 466 Protocol TIAS Jan. 2013 tax form 1040x 1, 1994     Protocol TIAS Jan. 2013 tax form 1040x 1, 2005     Belgium TIAS Jan. 2013 tax form 1040x 1, 2008     Bulgaria TIAS Jan. 2013 tax form 1040x 1, 2009     Canada2 TIAS 11087 Jan. 2013 tax form 1040x 1, 1985 1986-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 258 1987-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 298 Protocol TIAS Jan. 2013 tax form 1040x 1, 1996     Protocol TIAS Dec. 2013 tax form 1040x 16, 1997     Protocol TIAS Jan. 2013 tax form 1040x 1, 2009     China, People's Republic of TIAS 12065 Jan. 2013 tax form 1040x 1, 1987 1988-1 C. 2013 tax form 1040x B. 2013 tax form 1040x 414 1988-1 C. 2013 tax form 1040x B. 2013 tax form 1040x 447 Commonwealth of Independent States3 TIAS 8225 Jan. 2013 tax form 1040x 1, 1976 1976-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 463 1976-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 475 Cyprus TIAS 10965 Jan. 2013 tax form 1040x 1, 1986 1989-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 280 1989-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 314 Czech Republic TIAS Jan. 2013 tax form 1040x 1, 1993     Denmark TIAS Jan. 2013 tax form 1040x 1, 2001     Protocol TIAS Jan. 2013 tax form 1040x 1, 2008     Egypt TIAS 10149 Jan. 2013 tax form 1040x 1, 1982 1982-1 C. 2013 tax form 1040x B. 2013 tax form 1040x 219 1982-1 C. 2013 tax form 1040x B. 2013 tax form 1040x 243 Estonia TIAS Jan. 2013 tax form 1040x 1, 2000     Finland TIAS 12101 Jan. 2013 tax form 1040x 1, 1991     Protocol TIAS Jan. 2013 tax form 1040x 1, 2008     France TIAS Jan. 2013 tax form 1040x 1, 1996     Protocol TIAS Jan. 2013 tax form 1040x 1, 2007     Protocol TIAS Jan. 2013 tax form 1040x 1, 2010     Germany TIAS Jan. 2013 tax form 1040x 1, 1990     Protocol TIAS Jan. 2013 tax form 1040x 1, 2008     Greece TIAS 2902 Jan. 2013 tax form 1040x 1, 1953 1958-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 1054 T. 2013 tax form 1040x D. 2013 tax form 1040x 6109, 1954-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 638 Hungary TIAS 9560 Jan. 2013 tax form 1040x 1, 1980 1980-1 C. 2013 tax form 1040x B. 2013 tax form 1040x 333 1980-1 C. 2013 tax form 1040x B. 2013 tax form 1040x 354 Iceland TIAS Jan. 2013 tax form 1040x 1, 2009     India TIAS Jan. 2013 tax form 1040x 1, 1991     Indonesia TIAS 11593 Jan. 2013 tax form 1040x 1, 1990     Ireland TIAS Jan. 2013 tax form 1040x 1, 1998     Israel TIAS Jan. 2013 tax form 1040x 1, 1995     Italy TIAS Jan. 2013 tax form 1040x 1, 2010     Jamaica TIAS 10207 Jan. 2013 tax form 1040x 1, 1982 1982-1 C. 2013 tax form 1040x B. 2013 tax form 1040x 257 1982-1 C. 2013 tax form 1040x B. 2013 tax form 1040x 291 Japan TIAS Jan. 2013 tax form 1040x 1, 2005     Kazakhstan TIAS Jan. 2013 tax form 1040x 1, 1996     Korea, South TIAS 9506 Jan. 2013 tax form 1040x 1, 1980 1979-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 435 1979-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 458 Latvia TIAS Jan. 2013 tax form 1040x 1, 2000     Lithuania TIAS Jan. 2013 tax form 1040x 1, 2000     Luxembourg TIAS Jan. 2013 tax form 1040x 1, 2001     Malta TIAS Jan. 2013 tax form 1040x 1, 2011     Mexico TIAS Jan. 2013 tax form 1040x 1, 1994 1994-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 424 1994-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 489 Protocol TIAS Oct. 2013 tax form 1040x 26, 1995     Protocol TIAS Jan. 2013 tax form 1040x 1, 2004     Morocco TIAS 10195 Jan. 2013 tax form 1040x 1, 1981 1982-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 405 1982-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 427 Netherlands TIAS Jan. 2013 tax form 1040x 1, 1994     Protocol TIAS Jan. 2013 tax form 1040x 1, 2005     New Zealand TIAS 10772 Nov. 2013 tax form 1040x 2, 1983 1990-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 274 1990-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 303 Protocol TIAS Jan. 2013 tax form 1040x 1, 2011     Norway TIAS 7474 Jan. 2013 tax form 1040x 1, 1971 1973-1 C. 2013 tax form 1040x B. 2013 tax form 1040x 669 1973-1 C. 2013 tax form 1040x B. 2013 tax form 1040x 693 Protocol TIAS 10205 Jan. 2013 tax form 1040x 1, 1982 1982-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 440 1982-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 454 Pakistan TIAS 4232 Jan. 2013 tax form 1040x 1, 1959 1960-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 646 T. 2013 tax form 1040x D. 2013 tax form 1040x 6431, 1960-1 C. 2013 tax form 1040x B. 2013 tax form 1040x 755 Philippines TIAS 10417 Jan. 2013 tax form 1040x 1, 1983 1984-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 384 1984-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 412 Poland TIAS 8486 Jan. 2013 tax form 1040x 1, 1974 1977-1 C. 2013 tax form 1040x B. 2013 tax form 1040x 416 1977-1 C. 2013 tax form 1040x B. 2013 tax form 1040x 427 Portugal TIAS Jan. 2013 tax form 1040x 1, 1996     Romania TIAS 8228 Jan. 2013 tax form 1040x 1, 1974 1976-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 492 1976-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 504 Russia TIAS Jan. 2013 tax form 1040x 1, 1994     Slovak Republic TIAS Jan. 2013 tax form 1040x 1, 1993     Slovenia TIAS Jan. 2013 tax form 1040x 1, 2002     South Africa TIAS Jan. 2013 tax form 1040x 1, 1998     Spain TIAS Jan. 2013 tax form 1040x 1, 1991     Sri Lanka TIAS Jan. 2013 tax form 1040x 1, 2004     Sweden TIAS Jan. 2013 tax form 1040x 1, 1996     Protocol TIAS Jan. 2013 tax form 1040x 1, 2007     Switzerland TIAS Jan. 2013 tax form 1040x 1, 1998     Thailand TIAS Jan. 2013 tax form 1040x 1, 1998     Trinidad and Tobago TIAS 7047 Jan. 2013 tax form 1040x 1, 1970 1971-2 C. 2013 tax form 1040x B. 2013 tax form 1040x 479   Tunisia TIAS Jan. 2013 tax form 1040x 1, 1990     Turkey TIAS Jan. 2013 tax form 1040x 1, 1998     Ukraine TIAS Jan. 2013 tax form 1040x 1, 2001     United Kingdom TIAS Jan. 2013 tax form 1040x 1, 2004     Venezuela TIAS Jan. 2013 tax form 1040x 1, 2000     1(TIAS) Treaties and Other International Act Series 2Information on the treaty can be found in Publication 597, Information on the United States-Canada Income Tax Treaty. 2013 tax form 1040x 3The U. 2013 tax form 1040x S. 2013 tax form 1040x -U. 2013 tax form 1040x S. 2013 tax form 1040x S. 2013 tax form 1040x R. 2013 tax form 1040x income tax treaty applies to the countries of Armenia, Azerbaijan, Belarus, Georgia, Kyrgyzstan, Moldova, Tajikistan, Turkmenistan, and Uzbekistan. 2013 tax form 1040x Prev  Up  Next   Home   More Online Publications