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Can I E File A 2012 Tax Return

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Can I E File A 2012 Tax Return

Can i e file a 2012 tax return Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Can i e file a 2012 tax return 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. Can i e file a 2012 tax return 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. Can i e file a 2012 tax return 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. Can i e file a 2012 tax return 60 day rule, Time limit for making a rollover contribution. Can i e file a 2012 tax return 70 rule, Age 70½ rule. Can i e file a 2012 tax return , Nonresident alien spouse. Can i e file a 2012 tax return A Abandonment of home, Abandonment. Can i e file a 2012 tax return Abortion Deductibility as medical expense, Table 21-1. Can i e file a 2012 tax return Medical and Dental Expenses Checklist. Can i e file a 2012 tax return See Publication 502 for more information about these and other expenses. Can i e file a 2012 tax return Abroad, citizens traveling or working, Employees of foreign governments or international organizations. Can i e file a 2012 tax return , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. Can i e file a 2012 tax return S. Can i e file a 2012 tax return ) (see also Foreign employment) Absence, temporary, Temporary absences. Can i e file a 2012 tax return , Temporary absences. Can i e file a 2012 tax return Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. Can i e file a 2012 tax return Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. Can i e file a 2012 tax return Long-term care, Long-term care coverage. Can i e file a 2012 tax return , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. Can i e file a 2012 tax return Accidents, car, Deductible losses. Can i e file a 2012 tax return Value determination, Car value. Can i e file a 2012 tax return Willful negligence or intentional act as cause, Nondeductible losses. Can i e file a 2012 tax return Accountable plans for employee reimbursements, Accountable Plans, Related to employer. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. Can i e file a 2012 tax return Change in, standard deduction not allowed, Persons not eligible for the standard deduction. Can i e file a 2012 tax return Fiscal year, Accounting Periods, Fiscal year taxpayers. Can i e file a 2012 tax return , Fiscal Years Fringe benefits, Accounting period. Can i e file a 2012 tax return Accrual method taxpayers, Accrual method. Can i e file a 2012 tax return Taxes paid during tax year, deduction of, You must pay the tax during your tax year. Can i e file a 2012 tax return Accumulation distribution of trusts Tax on, Other taxes. Can i e file a 2012 tax return Accuracy-related penalties, Accuracy-related penalty. Can i e file a 2012 tax return Acknowledgment, Acknowledgment. Can i e file a 2012 tax return Activities not for profit, Activity not for profit. Can i e file a 2012 tax return Address, Name and Address Change of, Change of Address Foreign, Foreign address. Can i e file a 2012 tax return P. Can i e file a 2012 tax return O. Can i e file a 2012 tax return box, P. Can i e file a 2012 tax return O. Can i e file a 2012 tax return box. Can i e file a 2012 tax return Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. Can i e file a 2012 tax return Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. Can i e file a 2012 tax return Easements, Easements. Can i e file a 2012 tax return Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. Can i e file a 2012 tax return Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. Can i e file a 2012 tax return Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. Can i e file a 2012 tax return Sales of property, Adjusted basis. Can i e file a 2012 tax return Section 179 deduction, Depreciation and section 179 deduction. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. Can i e file a 2012 tax return , Adopted child. Can i e file a 2012 tax return , Adopted child. Can i e file a 2012 tax return , Taxpayer identification numbers for adoptees. Can i e file a 2012 tax return Earned income credit, Adopted child. Can i e file a 2012 tax return Adoption, Adoption Credit, Child with special needs. Can i e file a 2012 tax return ATIN, Adoption taxpayer identification number (ATIN). Can i e file a 2012 tax return , Adoption taxpayer identification number (ATIN). Can i e file a 2012 tax return Child tax credit, Adopted child. Can i e file a 2012 tax return (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. Can i e file a 2012 tax return Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. Can i e file a 2012 tax return Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. Can i e file a 2012 tax return No charitable deduction for, Personal Expenses Foreign child, Foreign child. Can i e file a 2012 tax return Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). Can i e file a 2012 tax return , Taxpayer identification numbers for aliens. Can i e file a 2012 tax return Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. Can i e file a 2012 tax return Distribution prior to age 59, Age 59½ rule. Can i e file a 2012 tax return Distribution required at age 70, IRA owners. Can i e file a 2012 tax return , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. Can i e file a 2012 tax return Retirement plan recipients over age 75, Who must use the General Rule. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return (see also Fiduciaries) Income paid to, Payment to an agent. Can i e file a 2012 tax return Signing return, When someone can sign for you. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Airline club dues Not entertainment expenses, Club dues and membership fees. Can i e file a 2012 tax return Airplanes, donations of, Cars, boats, and airplanes. Can i e file a 2012 tax return Airport transportation Business-related travel expense, Table 26-1. Can i e file a 2012 tax return Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Can i e file a 2012 tax return Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. Can i e file a 2012 tax return Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. Can i e file a 2012 tax return Child's dividends, Child's Alaska Permanent Fund dividends. Can i e file a 2012 tax return Income from, You can use Form 1040EZ if all of the following apply. Can i e file a 2012 tax return , You can use Form 1040A if all of the following apply. Can i e file a 2012 tax return , Alaska Permanent Fund dividends. Can i e file a 2012 tax return Investment income not to include, Investment income. Can i e file a 2012 tax return Alaska Unemployment Compensation Fund, Contributions to state benefit funds. Can i e file a 2012 tax return Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. Can i e file a 2012 tax return Medical and Dental Expenses Checklist. Can i e file a 2012 tax return See Publication 502 for more information about these and other expenses. Can i e file a 2012 tax return Alcoholic beverages IRA prohibited transactions in, Collectibles. Can i e file a 2012 tax return Aliens, Individual taxpayer identification number (ITIN) for aliens. Can i e file a 2012 tax return , Not earned income. Can i e file a 2012 tax return Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. Can i e file a 2012 tax return , Payments not alimony. Can i e file a 2012 tax return , Payments to a third party. Can i e file a 2012 tax return , Life insurance premiums. Can i e file a 2012 tax return , Payments for jointly-owned home. Can i e file a 2012 tax return , Mortgage payments. Can i e file a 2012 tax return , Taxes and insurance. Can i e file a 2012 tax return , Other payments to a third party. Can i e file a 2012 tax return , Instruments Executed After 1984, Exception for instruments executed before 1985. Can i e file a 2012 tax return , Alimony requirements. Can i e file a 2012 tax return , Cash payment requirement. Can i e file a 2012 tax return , Payments to a third party. Can i e file a 2012 tax return , Payments designated as not alimony. Can i e file a 2012 tax return , Spouses cannot be members of the same household. Can i e file a 2012 tax return , Liability for payments after death of recipient spouse. Can i e file a 2012 tax return , Substitute payments. Can i e file a 2012 tax return , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. Can i e file a 2012 tax return , Deducting the recapture. Can i e file a 2012 tax return Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. Can i e file a 2012 tax return Reporting of income, Alimony. Can i e file a 2012 tax return Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. Can i e file a 2012 tax return Exempt-interest dividends, Alternative minimum tax treatment. Can i e file a 2012 tax return Filing requirements (Table 1-3), Figuring tax. Can i e file a 2012 tax return Incentive stock option, You can use Form 1040A if all of the following apply. Can i e file a 2012 tax return Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return , Filing Form 1040X. Can i e file a 2012 tax return (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. Can i e file a 2012 tax return Standard deduction, change to itemized deductions, Changing your mind. Can i e file a 2012 tax return American citizens abroad, U. Can i e file a 2012 tax return S. Can i e file a 2012 tax return Citizens and Resident Aliens Living Abroad (see also Citizens outside U. Can i e file a 2012 tax return S. Can i e file a 2012 tax return ) 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. Can i e file a 2012 tax return S. Can i e file a 2012 tax return Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. Can i e file a 2012 tax return , Additional exceptions for nonqualified annuity contracts. Can i e file a 2012 tax return Estimated tax, Withholding and estimated tax. Can i e file a 2012 tax return Exclusion limit, Exclusion limit. Can i e file a 2012 tax return General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. Can i e file a 2012 tax return Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. Can i e file a 2012 tax return Purchased annuities, Purchased annuities. Can i e file a 2012 tax return Survivor's annuity, Survivors of retirees. Can i e file a 2012 tax return Guaranteed payments, Guaranteed payments. Can i e file a 2012 tax return IRAs as, Kinds of traditional IRAs. Can i e file a 2012 tax return Joint return, Joint return. Can i e file a 2012 tax return Loans from plan, Loans. Can i e file a 2012 tax return Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. Can i e file a 2012 tax return , More than one annuity. Can i e file a 2012 tax return Partly taxable payments, Partly taxable payments. Can i e file a 2012 tax return Purchased annuities, Purchased annuities. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. Can i e file a 2012 tax return Worksheet for computation, How to use the Simplified Method. Can i e file a 2012 tax return Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. Can i e file a 2012 tax return Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. Can i e file a 2012 tax return , Pensions and Annuities, Withholding and estimated tax. Can i e file a 2012 tax return Annulled marriages Filing status, Annulled marriages. Can i e file a 2012 tax return Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. Can i e file a 2012 tax return Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. Can i e file a 2012 tax return Real estate transactions, when required by lender, Settlement costs. Can i e file a 2012 tax return Appraisals Casualty or theft losses, Appraisal. Can i e file a 2012 tax return , Costs of photographs and appraisals. Can i e file a 2012 tax return Archer MSAs, Medical savings accounts (MSAs). Can i e file a 2012 tax return Contributions, Archer MSA contributions. Can i e file a 2012 tax return Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. Can i e file a 2012 tax return Medical and Dental Expenses Checklist. Can i e file a 2012 tax return See Publication 502 for more information about these and other expenses. Can i e file a 2012 tax return Armed forces, Types of Qualified Organizations, Table 24-1. Can i e file a 2012 tax return Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. Can i e file a 2012 tax return (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. Can i e file a 2012 tax return Dependency allotments, Armed Forces dependency allotments. Can i e file a 2012 tax return Disability pay, Disability. Can i e file a 2012 tax return Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. Can i e file a 2012 tax return Military, Military uniforms. Can i e file a 2012 tax return Military quarters allotments, Tax-exempt military quarters allowances. Can i e file a 2012 tax return Naval officers on permanent duty aboard ship, Members of the Armed Forces. Can i e file a 2012 tax return Permanent duty overseas, Members of the Armed Forces. Can i e file a 2012 tax return Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. Can i e file a 2012 tax return , Ministers' and military housing allowance. Can i e file a 2012 tax return Rehabilitative program payments, Veterans' benefits. Can i e file a 2012 tax return Reserves, Armed Forces reservists traveling more than 100 miles from home. Can i e file a 2012 tax return Retirees' pay Taxable income, Military retirement pay. Can i e file a 2012 tax return Uniforms, Military uniforms. Can i e file a 2012 tax return Wages, Military Armed Forces Retiree's pay withholding, Military retirees. Can i e file a 2012 tax return Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. Can i e file a 2012 tax return Capital gains or losses from sale or trade of, Investment interest deducted. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Fees not included in basis, Settlement costs. Can i e file a 2012 tax return At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. Can i e file a 2012 tax return ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). Can i e file a 2012 tax return Attachment of wages, Garnisheed wages. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Title to property, for preparation, filing, etc. Can i e file a 2012 tax return , Settlement costs. Can i e file a 2012 tax return Audits Travel expense records, If your return is examined. Can i e file a 2012 tax return Auto insurance Medical expenses covered by, not deductible, Table 21-1. Can i e file a 2012 tax return Medical and Dental Expenses Checklist. Can i e file a 2012 tax return See Publication 502 for more information about these and other expenses. Can i e file a 2012 tax return Automatic extension of time to file, Automatic Extension, When to file. Can i e file a 2012 tax return Form 4868, E-file options. Can i e file a 2012 tax return Automatic investment services Holding period, determination of, Automatic investment service. Can i e file a 2012 tax return Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. Can i e file a 2012 tax return Back pay, award for, Back pay awards. Can i e file a 2012 tax return Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. Can i e file a 2012 tax return Backup withholding, Backup Withholding, Backup withholding. Can i e file a 2012 tax return , Backup withholding. Can i e file a 2012 tax return Dividend income, Backup withholding. Can i e file a 2012 tax return , Reporting tax withheld. Can i e file a 2012 tax return Penalties, Penalties. Can i e file a 2012 tax return Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. Can i e file a 2012 tax return Reporting on Schedule D (Form 1040), How to report. Can i e file a 2012 tax return Claim for refund, Exceptions for special types of refunds. Can i e file a 2012 tax return , Filing a claim for refund. Can i e file a 2012 tax return Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. Can i e file a 2012 tax return Short-term capital loss, How to report bad debts. Can i e file a 2012 tax return When deductible, When deductible. Can i e file a 2012 tax return Baggage Business-related travel expense, Table 26-1. Can i e file a 2012 tax return Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Can i e file a 2012 tax return Balance due, Refund or balance due. Can i e file a 2012 tax return Bankruptcy Canceled debt not deemed to be income, Excluded debt. Can i e file a 2012 tax return Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. Can i e file a 2012 tax return Banks Automatic investment service, determination of holding period, Automatic investment service. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Basis of purchase, Bargain purchases. Can i e file a 2012 tax return Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. Can i e file a 2012 tax return Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. Can i e file a 2012 tax return Bargain purchases, Bargain purchases. Can i e file a 2012 tax return Bonds, Stocks and Bonds, Bond premium. Can i e file a 2012 tax return Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. Can i e file a 2012 tax return , Partly taxable. Can i e file a 2012 tax return Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. Can i e file a 2012 tax return Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. Can i e file a 2012 tax return Other than cost, Basis Other Than Cost, Tax-exempt obligations. Can i e file a 2012 tax return , No gain or loss. Can i e file a 2012 tax return Points not to be included, Settlement costs. Can i e file a 2012 tax return , Points. Can i e file a 2012 tax return Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. Can i e file a 2012 tax return Stock or stock rights, Basis. Can i e file a 2012 tax return Tax-exempt obligations Bonds, Tax-exempt obligations. Can i e file a 2012 tax return Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. Can i e file a 2012 tax return Beneficiaries, Beneficiary of an estate or trust. Can i e file a 2012 tax return , Rollover by surviving spouse. Can i e file a 2012 tax return , Estate and trust income. Can i e file a 2012 tax return , Losses. Can i e file a 2012 tax return (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. Can i e file a 2012 tax return , Losses. Can i e file a 2012 tax return , Gifts and inheritances. Can i e file a 2012 tax return , Income from property received as a gift. Can i e file a 2012 tax return (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. Can i e file a 2012 tax return Bingo, Table 24-1. Can i e file a 2012 tax return Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. Can i e file a 2012 tax return Medical and Dental Expenses Checklist. Can i e file a 2012 tax return See Publication 502 for more information about these and other expenses. Can i e file a 2012 tax return Birth of child, Death or birth of child. Can i e file a 2012 tax return Head of household, qualifying person to file as, Death or birth. Can i e file a 2012 tax return , Death or birth. Can i e file a 2012 tax return Social security number to be obtained, Born and died in 2013. Can i e file a 2012 tax return Birth of dependent, Death or birth. Can i e file a 2012 tax return Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. Can i e file a 2012 tax return Guide dogs, deductible as medical expense, Table 21-1. Can i e file a 2012 tax return Medical and Dental Expenses Checklist. Can i e file a 2012 tax return See Publication 502 for more information about these and other expenses. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. Can i e file a 2012 tax return Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Can i e file a 2012 tax return Donations of, Cars, boats, and airplanes. Can i e file a 2012 tax return Body scan, Table 21-1. Can i e file a 2012 tax return Medical and Dental Expenses Checklist. Can i e file a 2012 tax return See Publication 502 for more information about these and other expenses. Can i e file a 2012 tax return Bona fide business purpose Travel expenses, Bona fide business purpose. Can i e file a 2012 tax return Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. Can i e file a 2012 tax return , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. Can i e file a 2012 tax return Convertible bonds, Convertible stocks and bonds. Can i e file a 2012 tax return Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. Can i e file a 2012 tax return Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. Can i e file a 2012 tax return Retirement of, Retirement bonds. Can i e file a 2012 tax return , Redemption or retirement of bonds. Can i e file a 2012 tax return Sale of, Bonds Sold Between Interest Dates Savings, U. Can i e file a 2012 tax return S. Can i e file a 2012 tax return Savings Bonds, Series HH bonds. Can i e file a 2012 tax return , Series EE and series I bonds. Can i e file a 2012 tax return Sold at premium, computation of adjusted basis, Bond premium. Can i e file a 2012 tax return State or local government, tax-exempt, Tax-exempt state and local government bonds. Can i e file a 2012 tax return Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. Can i e file a 2012 tax return , Employee awards or bonuses. Can i e file a 2012 tax return Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. Can i e file a 2012 tax return Borrowed funds, Loans. Can i e file a 2012 tax return , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. Can i e file a 2012 tax return Bottled water, Table 21-1. Can i e file a 2012 tax return Medical and Dental Expenses Checklist. Can i e file a 2012 tax return See Publication 502 for more information about these and other expenses. Can i e file a 2012 tax return Boy Scouts Charitable contributions to, Examples. Can i e file a 2012 tax return , Table 24-1. Can i e file a 2012 tax return Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. Can i e file a 2012 tax return Medical and Dental Expenses Checklist. Can i e file a 2012 tax return See Publication 502 for more information about these and other expenses. Can i e file a 2012 tax return Breach of contract Damages as income, Court awards and damages. Can i e file a 2012 tax return employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. Can i e file a 2012 tax return Medical and Dental Expenses Checklist. Can i e file a 2012 tax return See Publication 502 for more information about these and other expenses. Can i e file a 2012 tax return Bribes, Bribes. Can i e file a 2012 tax return , 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. Can i e file a 2012 tax return , Brokers' commissions. Can i e file a 2012 tax return Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. Can i e file a 2012 tax return Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. Can i e file a 2012 tax return , Allowances and reimbursements. Can i e file a 2012 tax return Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Basis for depreciation, Basis for depreciation. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Business tax credits Claim for refund, Exceptions for special types of refunds. Can i e file a 2012 tax return Business use of home, Home Office C Cafeteria plans, Cafeteria plans. Can i e file a 2012 tax return Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. Can i e file a 2012 tax return Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. Can i e file a 2012 tax return Campaign contributions, Campaign contributions. Can i e file a 2012 tax return , Table 24-1. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. Can i e file a 2012 tax return Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. Can i e file a 2012 tax return Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. Can i e file a 2012 tax return Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. Can i e file a 2012 tax return , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. Can i e file a 2012 tax return Carryover of, Long-term gains and losses. Can i e file a 2012 tax return , Capital loss carryover. Can i e file a 2012 tax return Worksheet, Figuring your carryover. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return , Capital gain distributions and qualified dividends. Can i e file a 2012 tax return Collectibles, Investment interest deducted. Can i e file a 2012 tax return Deductions, Capital Losses Limit on, Limit on deduction. Can i e file a 2012 tax return Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. Can i e file a 2012 tax return , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. Can i e file a 2012 tax return Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. Can i e file a 2012 tax return Net long-term capital loss, Long-term gains and losses. Can i e file a 2012 tax return Sale of personal items, Sale of personal items. Can i e file a 2012 tax return Sale or trade of property held more than 1 year, Long-term or short-term. Can i e file a 2012 tax return , Long-term gains and losses. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. Can i e file a 2012 tax return Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. Can i e file a 2012 tax return Total net loss, Total net gain or loss. Can i e file a 2012 tax return Undistributed gains, Long-term gains and losses. Can i e file a 2012 tax return Credit for tax on, Undistributed capital gains of mutual funds and REITs. Can i e file a 2012 tax return , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. Can i e file a 2012 tax return Car pools, Car pools. Can i e file a 2012 tax return , Car pools. Can i e file a 2012 tax return Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. Can i e file a 2012 tax return Carryovers Capital loss, Long-term gains and losses. Can i e file a 2012 tax return , Capital loss carryover. Can i e file a 2012 tax return Worksheet, Figuring your carryover. Can i e file a 2012 tax return Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. Can i e file a 2012 tax return , 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. Can i e file a 2012 tax return Value determination, Car value. Can i e file a 2012 tax return Willful negligence or intentional act as cause, Nondeductible losses. Can i e file a 2012 tax return Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Books to determine fair market value, Car value. Can i e file a 2012 tax return Business and personal use, allocation between, Business and personal use. Can i e file a 2012 tax return , Separating expenses. Can i e file a 2012 tax return Business-related travel expenses, Table 26-1. Can i e file a 2012 tax return Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Can i e file a 2012 tax return Car pools, Car pools. Can i e file a 2012 tax return Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Can i e file a 2012 tax return Charitable organization service, use for, Car expenses. Can i e file a 2012 tax return Depreciation, Depreciation and section 179 deductions. Can i e file a 2012 tax return Donations of, Cars, boats, and airplanes. Can i e file a 2012 tax return Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). Can i e file a 2012 tax return Form 2106 or 2106-EZ, how to fill out, Car expenses. Can i e file a 2012 tax return Hauling tools or instruments, Hauling tools or instruments. Can i e file a 2012 tax return Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. Can i e file a 2012 tax return Medical transportation, Table 21-1. Can i e file a 2012 tax return Medical and Dental Expenses Checklist. Can i e file a 2012 tax return See Publication 502 for more information about these and other expenses. Can i e file a 2012 tax return , Transportation, Car expenses. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. Can i e file a 2012 tax return Work-related education, transportation for, Using your car. Can i e file a 2012 tax return Cash Dividends paid as, Introduction Rebates, Cash rebates. Can i e file a 2012 tax return Sales of property for, Payment of cash. Can i e file a 2012 tax return Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. Can i e file a 2012 tax return Bad debts, Basis in bad debt required. Can i e file a 2012 tax return Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. Can i e file a 2012 tax return Taxes paid during tax year, deduction of, You must pay the tax during your tax year. Can i e file a 2012 tax return Worthless securities and negotiable promissory notes, Worthless securities. Can i e file a 2012 tax return Cash rebates, Cash rebates. Can i e file a 2012 tax return Casualties, Home destroyed or condemned. Can i e file a 2012 tax return Casualty insurance Premiums not in property basis, Settlement costs. Can i e file a 2012 tax return Reimbursements from, Casualty insurance and other reimbursements. Can i e file a 2012 tax return Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). Can i e file a 2012 tax return , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. Can i e file a 2012 tax return , Involuntary Conversions, Adjusted Basis, Adjustments to basis. Can i e file a 2012 tax return Amount of loss, Figuring a Loss Appraisals, Appraisal. Can i e file a 2012 tax return , Costs of photographs and appraisals. Can i e file a 2012 tax return Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. Can i e file a 2012 tax return Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. Can i e file a 2012 tax return Photographs and appraisals, Costs of photographs and appraisals. Can i e file a 2012 tax return Deductible losses, Deductible losses. Can i e file a 2012 tax return $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. Can i e file a 2012 tax return Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. Can i e file a 2012 tax return Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. Can i e file a 2012 tax return , Disaster relief. Can i e file a 2012 tax return (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. Can i e file a 2012 tax return Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. Can i e file a 2012 tax return Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). Can i e file a 2012 tax return Nondeductible losses, Deductible losses. Can i e file a 2012 tax return Proof of loss, Casualty loss proof. Can i e file a 2012 tax return Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. Can i e file a 2012 tax return Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. Can i e file a 2012 tax return , 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. Can i e file a 2012 tax return Certificates of deposit (CDs), Certificates of deposit (CDs). Can i e file a 2012 tax return , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. Can i e file a 2012 tax return Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. Can i e file a 2012 tax return Change of address, Change of Address Change of name, Name change. Can i e file a 2012 tax return , Name changed. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Examples of Charitable Contributions—A Quick Check, Token items. Can i e file a 2012 tax return , Written statement. Can i e file a 2012 tax return , 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. Can i e file a 2012 tax return , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. Can i e file a 2012 tax return , Capital gain property. Can i e file a 2012 tax return , Amount of deduction — general rule. Can i e file a 2012 tax return , Bargain sales. Can i e file a 2012 tax return , When To Deduct, Time of making contribution. Can i e file a 2012 tax return , Noncash Contributions, Additional records. Can i e file a 2012 tax return , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). Can i e file a 2012 tax return Charity benefit events Deduction amount for charitable contributions, Charity benefit events. Can i e file a 2012 tax return Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. Can i e file a 2012 tax return Checks As charitable contributions, Checks. Can i e file a 2012 tax return Canceled checks as evidence of travel expenses, Canceled check. Can i e file a 2012 tax return Constructive receipt of, Check received or available. Can i e file a 2012 tax return Child Foster child, Rule 10. Can i e file a 2012 tax return You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. Can i e file a 2012 tax return You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. Can i e file a 2012 tax return Child and dependent care credit, You can use Form 1040A if all of the following apply. Can i e file a 2012 tax return Due diligence, Getting the information. Can i e file a 2012 tax return Earned income, Earned income. Can i e file a 2012 tax return Full-time student, Rule for student-spouse or spouse not able to care for self. Can i e file a 2012 tax return Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. Can i e file a 2012 tax return Child care, You can use Form 1040A if all of the following apply. Can i e file a 2012 tax return Babysitting, Babysitting. Can i e file a 2012 tax return Care providers, Childcare providers. Can i e file a 2012 tax return Expenses, Child care expenses. Can i e file a 2012 tax return Nursing care for healthy baby, not deductible as medical expense, Table 21-1. Can i e file a 2012 tax return Medical and Dental Expenses Checklist. Can i e file a 2012 tax return See Publication 502 for more information about these and other expenses. Can i e file a 2012 tax return Child custody, Custodial parent and noncustodial parent. Can i e file a 2012 tax return Child support, Child support payments. Can i e file a 2012 tax return Alimony, difference from, Payments not alimony. Can i e file a 2012 tax return , Alimony requirements. Can i e file a 2012 tax return , Child support. Can i e file a 2012 tax return Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. Can i e file a 2012 tax return , Child tax credit. Can i e file a 2012 tax return , 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. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Birth of child Head of household, qualifying person to file as, Death or birth. Can i e file a 2012 tax return , Death or birth. Can i e file a 2012 tax return Social security number to be obtained, Born and died in 2013. Can i e file a 2012 tax return Care providers, Childcare providers. Can i e file a 2012 tax return (see also Child care) Child's tax, figuring of, Step 3. Can i e file a 2012 tax return Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. Can i e file a 2012 tax return Credit for, Who Should File, You can use Form 1040A if all of the following apply. Can i e file a 2012 tax return (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. Can i e file a 2012 tax return Death of child Head of household, qualifying person to file as, Death or birth. Can i e file a 2012 tax return , Death or birth. Can i e file a 2012 tax return Deductions, Line 2 (deductions). Can i e file a 2012 tax return Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. Can i e file a 2012 tax return Filing requirements, Child's earnings. Can i e file a 2012 tax return As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. Can i e file a 2012 tax return , Income from property received as a gift. Can i e file a 2012 tax return Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. Can i e file a 2012 tax return Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. Can i e file a 2012 tax return Investment income of, Tax on unearned income of certain children. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Kidnapped, Kidnapped child. Can i e file a 2012 tax return , Kidnapped child. Can i e file a 2012 tax return Net unearned income, figuring of, Step 1. Can i e file a 2012 tax return Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. Can i e file a 2012 tax return Property received as gift, income from, Income from property received as a gift. Can i e file a 2012 tax return Signing return, parent for child, Spouse unable to sign. Can i e file a 2012 tax return Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. Can i e file a 2012 tax return Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. Can i e file a 2012 tax return Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. Can i e file a 2012 tax return Unearned income of, Tax on unearned income of certain children. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Unearned income defined, Unearned income defined. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Churches, temples, etc. Can i e file a 2012 tax return Charitable contributions to, Examples. Can i e file a 2012 tax return , Table 24-1. Can i e file a 2012 tax return Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. Can i e file a 2012 tax return Citizen or resident test, Citizen or Resident Test Citizens outside U. Can i e file a 2012 tax return S. Can i e file a 2012 tax return Business travel outside U. Can i e file a 2012 tax return S. Can i e file a 2012 tax return , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. Can i e file a 2012 tax return Standard meal allowance, Standard meal allowance for areas outside the continental United States. Can i e file a 2012 tax return Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. Can i e file a 2012 tax return S. Can i e file a 2012 tax return Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. Can i e file a 2012 tax return Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. Can i e file a 2012 tax return Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. Can i e file a 2012 tax return Civil service retirement benefits, Civil service retirement benefits. Can i e file a 2012 tax return Civil suits, Court awards and damages. Can i e file a 2012 tax return (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return , Ministers' and military housing allowance. Can i e file a 2012 tax return Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Closing costs Real property transactions, Settlement costs. Can i e file a 2012 tax return Sale of home, Settlement fees or closing costs. Can i e file a 2012 tax return Clothing Military, Military uniforms. Can i e file a 2012 tax return Moth damage, not casualty loss, Progressive deterioration. Can i e file a 2012 tax return Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. Can i e file a 2012 tax return Used clothing, charitable deduction for fair market value, Used clothing and household items. Can i e file a 2012 tax return work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. Can i e file a 2012 tax return Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. Can i e file a 2012 tax return Coal and iron ore, Coal and iron ore. Can i e file a 2012 tax return Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. Can i e file a 2012 tax return Gains or losses from sale or trade of, Investment interest deducted. Can i e file a 2012 tax return IRA investment in, Investment in Collectibles, Exception. Can i e file a 2012 tax return College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. Can i e file a 2012 tax return , Table 24-1. Can i e file a 2012 tax return Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. Can i e file a 2012 tax return Education costs, Qualified tuition programs (QTPs). Can i e file a 2012 tax return (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. Can i e file a 2012 tax return Commission drivers Deduction of expenses, Statutory employees. Can i e file a 2012 tax return Commissions, Supplemental Wages Advance, Advance commissions and other earnings. Can i e file a 2012 tax return IRAs with brokers, Brokers' commissions. Can i e file a 2012 tax return , Brokers' commissions. Can i e file a 2012 tax return Property basis to include when buyer pays, Settlement costs. Can i e file a 2012 tax return Sharing of (kickbacks), Kickbacks. Can i e file a 2012 tax return Unearned, deduction for repayment of, Advance commissions and other earnings. Can i e file a 2012 tax return Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. Can i e file a 2012 tax return Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. Can i e file a 2012 tax return , Community property. Can i e file a 2012 tax return Alimony, difference from, Payments not alimony. Can i e file a 2012 tax return IRAs, Community property laws. Can i e file a 2012 tax return Married filing separately, Community property states. Can i e file a 2012 tax return Medical and dental expenses, Community property states. Can i e file a 2012 tax return Commuting expenses, Commuting expenses. Can i e file a 2012 tax return , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. Can i e file a 2012 tax return Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. Can i e file a 2012 tax return Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. Can i e file a 2012 tax return Unemployment, Unemployment compensation. Can i e file a 2012 tax return Computation of tax, Computations Equal amounts, Equal amounts. Can i e file a 2012 tax return Negative amounts, Negative amounts. Can i e file a 2012 tax return Rounding off dollars, Rounding off dollars. Can i e file a 2012 tax return Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. Can i e file a 2012 tax return , Condemnations. Can i e file a 2012 tax return Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. Can i e file a 2012 tax return Period of ownership and use, Previous home destroyed or condemned. Can i e file a 2012 tax return Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. Can i e file a 2012 tax return Constructive receipt of income, Constructive receipt. Can i e file a 2012 tax return , Payment to an agent. Can i e file a 2012 tax return , Constructive receipt. Can i e file a 2012 tax return Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. Can i e file a 2012 tax return , Contributions, Table 24-1. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Political, Political Contributions Reservist repayments, Qualified reservist repayments. Can i e file a 2012 tax return Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. Can i e file a 2012 tax return Related party transactions, Losses on sales or trades of property. Can i e file a 2012 tax return Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. Can i e file a 2012 tax return Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. Can i e file a 2012 tax return Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Sale or trade of Form 1099-S to report, Form 1099-S transactions. Can i e file a 2012 tax return Period of ownership and use, Cooperative apartment. Can i e file a 2012 tax return Cooperatives Patronage dividends, Patronage dividends. Can i e file a 2012 tax return Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. Can i e file a 2012 tax return Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. Can i e file a 2012 tax return , Losses on sales or trades of property. Can i e file a 2012 tax return Director fees as self-employment income, Corporate director. Can i e file a 2012 tax return Reorganizations and nontaxable trade of stock, Corporate reorganizations. Can i e file a 2012 tax return Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. Can i e file a 2012 tax return Medical and Dental Expenses Checklist. Can i e file a 2012 tax return See Publication 502 for more information about these and other expenses. Can i e file a 2012 tax return Cosmetics Not deductible as medical expense, Table 21-1. Can i e file a 2012 tax return Medical and Dental Expenses Checklist. Can i e file a 2012 tax return See Publication 502 for more information about these and other expenses. Can i e file a 2012 tax return Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. Can i e file a 2012 tax return , Partly taxable. Can i e file a 2012 tax return Cost-of-living allowances, Government cost-of-living allowances. Can i e file a 2012 tax return Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. Can i e file a 2012 tax return Examples of Charitable Contributions—A Quick Check, Membership fees or dues. Can i e file a 2012 tax return Entertainment expense deduction not allowed, Club dues and membership fees. Can i e file a 2012 tax return Coupon bonds, Coupon bonds. Can i e file a 2012 tax return Court awards and damages (see Damages from lawsuits) Cousin, Cousin. Can i e file a 2012 tax return Coverdell ESAs Additional tax on, Other taxes. Can i e file a 2012 tax return CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. Can i e file a 2012 tax return Charitable contributions charged to, Credit card. Can i e file a 2012 tax return Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. Can i e file a 2012 tax return , Credit for child and dependent care expenses. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return , Credit for the elderly or the disabled. Can i e file a 2012 tax return Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. Can i e file a 2012 tax return Credit reports Costs not included in property basis, Settlement costs. Can i e file a 2012 tax return Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. Can i e file a 2012 tax return , Earned income credit. Can i e file a 2012 tax return , Credit for child and dependent care expenses. Can i e file a 2012 tax return , Credit for the elderly or the disabled. Can i e file a 2012 tax return , Earned income credit. Can i e file a 2012 tax return , Credit for child and dependent care expenses. Can i e file a 2012 tax return , Credit for the elderly or the disabled. Can i e file a 2012 tax return , Earned income credit. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return , 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. Can i e file a 2012 tax return Medical and Dental Expenses Checklist. Can i e file a 2012 tax return See Publication 502 for more information about these and other expenses. Can i e file a 2012 tax return Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. Can i e file a 2012 tax return Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. Can i e file a 2012 tax return Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. Can i e file a 2012 tax return Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. Can i e file a 2012 tax return D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. Can i e file a 2012 tax return , Disaster relief. Can i e file a 2012 tax return (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return , Childcare providers. Can i e file a 2012 tax return , Care outside your home. Can i e file a 2012 tax return (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. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Death of dependent, Death or birth. Can i e file a 2012 tax return Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. Can i e file a 2012 tax return , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. Can i e file a 2012 tax return Paid by another, Debts paid for you. Can i e file a 2012 tax return Payoff of debt included in sales transaction, Debt paid off. Can i e file a 2012 tax return Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. Can i e file a 2012 tax return Refund offset against, Refunds. Can i e file a 2012 tax return , Offset against debts. Can i e file a 2012 tax return Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. Can i e file a 2012 tax return Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. Can i e file a 2012 tax return Due dates, Filing for a decedent. Can i e file a 2012 tax return Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. Can i e file a 2012 tax return Spouse's death, Spouse died during the year. Can i e file a 2012 tax return , Spouse died. Can i e file a 2012 tax return Standard deduction, Decedent's final return. Can i e file a 2012 tax return Transfer of property at death, Other property transactions. Can i e file a 2012 tax return Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Can i e file a 2012 tax return Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. Can i e file a 2012 tax return , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. Can i e file a 2012 tax return , 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. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Interest (see Interest payments) Investment expenses, Investment expenses. Can i e file a 2012 tax return IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. Can i e file a 2012 tax return Medical and Dental Expenses Checklist. Can i e file a 2012 tax return See Publication 502 for more information about these and other expenses. Can i e file a 2012 tax return Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. Can i e file a 2012 tax return (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. Can i e file a 2012 tax return Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. Can i e file a 2012 tax return Performing artists' expenses, Expenses of certain performing artists. Can i e file a 2012 tax return Prepaid insurance premiums, Prepaid insurance premiums. Can i e file a 2012 tax return Prescription medicines, Table 21-1. Can i e file a 2012 tax return Medical and Dental Expenses Checklist. Can i e file a 2012 tax return See Publication 502 for more information about these and other expenses. Can i e file a 2012 tax return Rental expenses, When to deduct. Can i e file a 2012 tax return Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. Can i e file a 2012 tax return Car expenses, Depreciation and section 179 deductions. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Stop-smoking programs, Table 21-1. Can i e file a 2012 tax return Medical and Dental Expenses Checklist. Can i e file a 2012 tax return See Publication 502 for more information about these and other expenses. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Recording fees, basis to include, Real estate taxes. Can i e file a 2012 tax return Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. Can i e file a 2012 tax return Nonqualified plans, Nonqualified deferred compensation plans. Can i e file a 2012 tax return Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. Can i e file a 2012 tax return Delivery services, Private delivery services. Can i e file a 2012 tax return Business-related travel expense, Table 26-1. Can i e file a 2012 tax return Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Can i e file a 2012 tax return Demutualization of life insurance companies, Demutualization of life insurance companies. Can i e file a 2012 tax return Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. Can i e file a 2012 tax return Medical and Dental Expenses Checklist. Can i e file a 2012 tax return See Publication 502 for more information about these and other expenses. Can i e file a 2012 tax return Dependent care Benefits, Dependent care benefits. Can i e file a 2012 tax return , Dependent Care Benefits Center, Dependent care center. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return , Exception for adopted child. Can i e file a 2012 tax return , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Can i e file a 2012 tax return (see also Child tax credit) Birth of, Death or birth. Can i e file a 2012 tax return Born and died within year, Exception. Can i e file a 2012 tax return , Born and died in 2013. Can i e file a 2012 tax return Death of, Death or birth. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). Can i e file a 2012 tax return , Taxpayer identification numbers for aliens. Can i e file a 2012 tax return Alien dependents, Born and died in 2013. Can i e file a 2012 tax return Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. Can i e file a 2012 tax return Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. Can i e file a 2012 tax return Deposits, Fees and deposits. Can i e file a 2012 tax return Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. Can i e file a 2012 tax return Depreciation Adjustment to basis for, Depreciation and section 179 deduction. Can i e file a 2012 tax return Cars, Depreciation and section 179 deductions. Can i e file a 2012 tax return Change of use of property, Basis for depreciation. Can i e file a 2012 tax return Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Land, no depreciation of, Land. Can i e file a 2012 tax return Rental property, Depreciation. Can i e file a 2012 tax return , Depreciation Designated Roth Account Defined. Can i e file a 2012 tax return , Designated Roth accounts. Can i e file a 2012 tax return Designated Roth account, Designated Roth accounts. Can i e file a 2012 tax return , Designated Roth accounts. Can i e file a 2012 tax return Destroyed records, Destroyed records. Can i e file a 2012 tax return Diaper service, Table 21-1. Can i e file a 2012 tax return Medical and Dental Expenses Checklist. Can i e file a 2012 tax return See Publication 502 for more information about these and other expenses. Can i e file a 2012 tax return Differential wage payments, Differential wage payments. Can i e file a 2012 tax return Differential wages Wages for reservists Military reserves, Differential wage payments. Can i e file a 2012 tax return Direct deposit of refunds, Refunds Directors' fees, Corporate director. Can i e file a 2012 tax return Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. Can i e file a 2012 tax return , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. Can i e file a 2012 tax return Armed forces, Disability. Can i e file a 2012 tax return Blind (see Blind persons) Cafeteria plans, Cafeteria plans. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Medical and Dental Expenses Checklist. Can i e file a 2012 tax return See Publication 502 for more information about these and other expenses. Can i e file a 2012 tax return Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. Can i e file a 2012 tax return Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. Can i e file a 2012 tax return Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. Can i e file a 2012 tax return Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. Can i e file a 2012 tax return Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. Can i e file a 2012 tax return Social security and railroad retirement benefits, deductions for, Disability payments. Can i e file a 2012 tax return Special school or home for, deductibility of medical expense, Table 21-1. Can i e file a 2012 tax return Medical and Dental Expenses Checklist. Can i e file a 2012 tax return See Publication 502 for more information about these and other expenses. Can i e file a 2012 tax return Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. Can i e file a 2012 tax return Workers' compensation, Workers' Compensation Disability Income, Disability income. Can i e file a 2012 tax return Disability benefits Earned income credit, Form 4029. Can i e file a 2012 tax return Disability insurance payments Earned income credit, Disability insurance payments. Can i e file a 2012 tax return Disability, permanent and total disability, Permanent and total disability. Can i e file a 2012 tax return Disabled Child, Permanently and totally disabled. Can i e file a 2012 tax return Dependent, Disabled dependent working at sheltered workshop. Can i e file a 2012 tax return Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. Can i e file a 2012 tax return , Disaster relief payments. Can i e file a 2012 tax return , Disaster relief. Can i e file a 2012 tax return (see also Terrorist attacks) Cash gifts to victims, Cash gifts. Can i e file a 2012 tax return Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Can i e file a 2012 tax return Unemployment assistance, Types of unemployment compensation. Can i e file a 2012 tax return Employer's emergency disaster fund, Employer's emergency disaster fund. Can i e file a 2012 tax return Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. Can i e file a 2012 tax return Grants or payments, Disaster relief grants. Can i e file a 2012 tax return Replacement of lost or destroyed property, Disaster relief. Can i e file a 2012 tax return Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. Can i e file a 2012 tax return , Adjusted Basis Disclosure statement, Disclosure statement. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Distributions, Eligible rollover distributions. Can i e file a 2012 tax return (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). Can i e file a 2012 tax return Qualified reservist, Qualified reservist distributions. Can i e file a 2012 tax return Required minimum distributions, Required distributions. Can i e file a 2012 tax return , Required distributions. Can i e file a 2012 tax return , 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. Can i e file a 2012 tax return Dividends, Dividends and Other Distributions, Form 1099-DIV. Can i e file a 2012 tax return , More information. Can i e file a 2012 tax return (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. Can i e file a 2012 tax return Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. Can i e file a 2012 tax return 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. Can i e file a 2012 tax return Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. Can i e file a 2012 tax return Insurance dividends, Dividends on insurance policies. Can i e file a 2012 tax return Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. Can i e file a 2012 tax return Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. Can i e file a 2012 tax return Qualified, Qualified Dividends, Qualified dividends. Can i e file a 2012 tax return Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. Can i e file a 2012 tax return Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. Can i e file a 2012 tax return Sold stock, Dividends on stock sold. Can i e file a 2012 tax return Stockholder debts when canceled as, Stockholder debt. Can i e file a 2012 tax return Veterans' insurance, Dividends on veterans' insurance. Can i e file a 2012 tax return Divorced parents, Children of divorced or separated parents (or parents who live apart). Can i e file a 2012 tax return , Applying this special rule to divorced or separated parents (or parents who live apart). Can i e file a 2012 tax return Divorced taxpayers, Alimony. Can i e file a 2012 tax return (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. Can i e file a 2012 tax return Child custody, Custodial parent and noncustodial parent. Can i e file a 2012 tax return Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. Can i e file a 2012 tax return Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. Can i e file a 2012 tax return , Divorced persons. Can i e file a 2012 tax return IRAs, Kay Bailey Hutchison Spousal IRA. Can i e file a 2012 tax return , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. Can i e file a 2012 tax return Mortgage interest, payment as alimony, Divorced or separated individuals. Can i e file a 2012 tax return Personal exemption, Divorced or separated spouse. Can i e file a 2012 tax return Real estate taxes, allocation of, Divorced individuals. Can i e file a 2012 tax return Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. Can i e file a 2012 tax return Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. Can i e file a 2012 tax return Domestic help Withholding, Household workers. Can i e file a 2012 tax return Domestic help, no exemption for, Housekeepers, maids, or servants. Can i e file a 2012 tax return
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The Can I E File A 2012 Tax Return

Can i e file a 2012 tax return Publication 600 - Introductory Material Table of Contents Introduction Introduction The Tax Relief and Health Care Act of 2006 extended the election to deduct state and local general sales taxes for 2006. Can i e file a 2012 tax return The act was enacted after Schedule A (Form 1040), Itemized Deductions, and its instructions were printed. Can i e file a 2012 tax return Because we were not able to include the instructions for figuring the deduction in the Schedule A instructions, we are providing this publication to help you figure this deduction. Can i e file a 2012 tax return You can elect to deduct state and local general sales taxes instead of state and local income taxes as a deduction on Schedule A. Can i e file a 2012 tax return You cannot deduct both. Can i e file a 2012 tax return To figure your deduction, you can use either: Your actual expenses, or The optional sales tax tables plus the general sales taxes paid on certain specified items. Can i e file a 2012 tax return Prev  Up  Next   Home   More Online Publications