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

E File 1040x Free

2012 Federal Tax Form 1040H&r Block Free State FileIncome Tax Filing ExtensionVita Taxes1040ez Forms And Instructions1040nr EzAmending A Tax ReturnIrs Amended ReturnsHow To File Taxes While Unemployed2011 Form 1040ezFile Free State Tax ReturnFile Taxes Free Online2012 1040x Tax FormFederal Tax Forms 2007Free State Tax Filing For Low Income2011 Tax Form 1040EitcFree 2012 Tax HelpFile 2011 Tax Return Online For FreeForm 1040 VAmend Your Taxes1040ez Instruction BookTaxcut ComAdd 1098 T Information 1040x FormIrs RefundFile State Taxes Only For FreeFree E File State Tax ReturnWhere Can I Do My State Taxes Online For FreeFile Taxes For 2010 Online FreeFile 2010 Tax ReturnH&r Block Taxcut 20111040ez 2010 FormFreefillableformsWww Irs Gov VitaFree Tax FilingFree TaxH&rblock2012 Tax SoftwareFederal Tax BookletTax Preparation For Military

E File 1040x Free

E file 1040x free Tax Changes for Businesses Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Electronic Form 1099 Tax Incentives for New York Liberty Zone Other 2001 Changes 2002 ChangesNonaccrual-Experience Method Issuance of Qualified Zone Academy Bonds Depletion Work Opportunity Credit Expanded in New York Liberty Zone Credit For Pension Plan Startup Costs Welfare-to-Work Credit Extended Work Opportunity Credit Extended Electric and Clean-Fuel Vehicles Renewable Electricity Production Credit Later ChangesSpecial Depreciation Allowance Extension of Placed in Service Date Special Liberty Zone Depreciation Allowance for New and Used Property Depreciation of Property Used on Indian Reservations Indian Employment Credit Extended 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). E file 1040x free However, you can still choose to use the previous carryback period. E file 1040x free You also can choose not to carry back an NOL and only carry it forward. E file 1040x free Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. E file 1040x free Corporations can file Form 1139, Corporation Application for Tentative Refund. E file 1040x free The instructions for these forms will be revised to reflect the new law. E file 1040x free Electronic Form 1099 For tax years ending after March 9, 2002, most Forms 1099 can be furnished electronically if the recipient consents, according to IRS regulations, to receive it that way. E file 1040x free Tax Incentives for New York Liberty Zone New tax benefits are provided for the parts of New York City damaged in the terrorist attacks on September 11, 2001. E file 1040x free These benefits apply to the newly created New York Liberty Zone, which is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway), in the Borough of Manhattan. E file 1040x free Tax benefits for the New York Liberty Zone include the following. E file 1040x free A special depreciation allowance equal to 30% of the adjusted basis of qualified Liberty Zone property. E file 1040x free It is allowed for the year the property is placed in service. E file 1040x free No alternative minimum tax depreciation adjustment for qualified Liberty Zone property. E file 1040x free Classification of Liberty Zone leasehold improvement property as 5-year property. E file 1040x free Authorization of the issuance of tax-exempt New York Liberty bonds to finance the acquisition, construction, reconstruction, and renovation of nonresidential real property, residential rental property, and public utility property in the Liberty Zone. E file 1040x free An increased section 179 deduction for certain Liberty Zone property. E file 1040x free Extension of the replacement period from 2 years to 5 years for certain property involuntarily converted as a result of the terrorist attacks on September 11, 2001, but only if substantially all of the use of the replacement property is in New York City. E file 1040x free For more information about involuntary conversions, see Postponement of Gain in Publication 547, Casualties, Disasters, and Thefts. E file 1040x free In addition, for 2002 and 2003, the work opportunity credit is expanded by creating a new targeted group, consisting generally of employees who work in the Liberty Zone or, in certain cases, in New York City outside the Liberty Zone. E file 1040x free For more information, see Work Opportunity Credit Expanded in New York Liberty Zone under 2002 Changes, later. E file 1040x free For more information about the 30% special depreciation allowance, Liberty Zone leasehold improvement property, or increased section 179 deduction, see New York Liberty Zone Benefits, in chapter 5. E file 1040x free In addition, the tax benefits for the Liberty Zone will be covered in a new edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities, available later in 2002. E file 1040x free Other 2001 Changes Other changes are discussed in the following chapters. E file 1040x free Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Nonaccrual-Experience Method Under current law, if you perform services and use an accrual method of accounting, you do not accrue income which, based on experience, you expect to be uncollectible. E file 1040x free Beginning in 2002, this rule only applies if you perform services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, and consulting, or your average annual gross receipts for the 3 prior tax years does not exceed $5,000,000. E file 1040x free As under current law, the nonaccrual-experience method will not apply to amounts on which you charge interest or a late payment penalty. E file 1040x free For more information, see Nonaccrual-Experience Method in chapter 11 of Publication 535, Business Expenses. E file 1040x free Issuance of Qualified Zone Academy Bonds State and local governments issue qualified zone academy bonds to raise funds for the use of qualified zone academies. E file 1040x free The amount of bonds that may be issued was limited to $400 million each year for 1998, 1999, 2000, and 2001. E file 1040x free This provision has been extended to provide for an additional $400 million of bonds to be issued each year for 2002 and 2003. E file 1040x free For more information about qualified zone academy bonds, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. E file 1040x free Depletion The suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas that was scheduled to expire for tax years beginning after 2001 has been extended to tax years beginning before 2004. E file 1040x free For more information on marginal production, see section 613A(c) of the Internal Revenue Code. E file 1040x free Work Opportunity Credit Expanded in New York Liberty Zone The work opportunity credit is expanded to include a new targeted group consisting generally of employees who perform substantially all their services: In the New York Liberty Zone (defined earlier under Tax Incentives for New York Liberty Zone, under 2001 Changes), or Elsewhere in New York City for a business that relocated from the Liberty Zone due to the destruction or damage of its place of business by the September 11, 2001, terrorist attack. E file 1040x free The credit is available to employers for wages paid to new employees and existing employees for work performed during 2002 or 2003. E file 1040x free Certain limits apply. E file 1040x free For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. E file 1040x free Credit For Pension Plan Startup Costs The credit for pension plan startup costs is now allowed for plans that become effective after December 31, 2001. E file 1040x free Previously, the credit was only allowed for plans established after December 31, 2001. E file 1040x free For more information on the credit, see Important Changes for 2002 in Publication 560, Retirement Plans for Small Business. E file 1040x free Welfare-to-Work Credit Extended The welfare-to-work credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. E file 1040x free For more information on the welfare-to-work credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. E file 1040x free Work Opportunity Credit Extended The work opportunity credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. E file 1040x free For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. E file 1040x free Electric and Clean-Fuel Vehicles The maximum clean-fuel vehicle deduction and qualified electric vehicle credit were scheduled to be 25% lower for 2002 and both were scheduled to be phased out completely by 2005. E file 1040x free The full deduction and credit are now allowed for qualified property placed in service in 2002 and 2003. E file 1040x free The phaseout of the deduction and the credit will begin in 2004, and no deduction or credit will be allowed for property placed in service after 2006. E file 1040x free For more information about electric and clean-fuel vehicles, see chapter 12 in Publication 535, Business Expenses. E file 1040x free Renewable Electricity Production Credit The renewable electricity production credit is extended to include electricity produced by facilities placed in service after 2001 and before 2004. E file 1040x free Later Changes Special Depreciation Allowance You can claim the special depreciation allowance (an additional 30% depreciation deduction) for new property that you acquire before September 11, 2004, and place in service for your business generally before January 1, 2005, if you meet the other requirements for qualified property covered in chapter 5. E file 1040x free Accordingly, you will generally no longer be able to claim the special depreciation allowance for the qualified property if you acquire it after September 10, 2004, or place it in service for your business after December 31, 2004. E file 1040x free However, you will be able to claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for most qualified property if you place it in service in the Liberty Zone after December 31, 2004, and generally before January 1, 2007, provided you meet the other requirements for qualified Liberty Zone property covered in chapter 5. E file 1040x free Extension of Placed in Service Date To qualify for the special depreciation allowance, your property must meet certain tests, including the placed in service date test, as well as the other requirements covered in chapter 5 of this publication. E file 1040x free To meet the placed in service date test, your property must generally be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. E file 1040x free However, certain property placed in service before January 1, 2006, may meet this test. E file 1040x free Transportation property and property with a recovery period of 10 years or longer meet the test if one of the following applies. E file 1040x free The property has an estimated production period of more than 2 years. E file 1040x free The property has an estimated production period of more than 1 year and it costs more than $1 million. E file 1040x free Transportation property is any tangible personal property used in the trade or business of transporting persons or property. E file 1040x free For property that qualifies for the special depreciation allowance solely because of the one-year extension of the placed in service date, only the part of the basis attributable to manufacture, construction, or production before September 11, 2004, is eligible for the special depreciation allowance. E file 1040x free Special Liberty Zone Depreciation Allowance for New and Used Property You can claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for used property that you acquire after September 10, 2001, if the property meets the requirements listed under Qualified Liberty Zone Property in chapter 5 of this publication. E file 1040x free You will be able to claim the allowance for both new and used property that you acquire after September 10, 2004, provided the property meets the other requirements for qualified Liberty Zone property. E file 1040x free Depreciation of Property Used on Indian Reservations The special depreciation rules that apply to qualified property used on an Indian reservation were scheduled to expire for property placed in service after 2003. E file 1040x free These special rules have been extended to include property placed in service in 2004. E file 1040x free For more information about these rules, see Publication 946, How To Depreciate Property. E file 1040x free Indian Employment Credit Extended The Indian employment credit that was scheduled to expire for tax years beginning after 2003 has been extended to include a tax year beginning in 2004. E file 1040x free For more information about this credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. E file 1040x free Prev  Up  Next   Home   More Online Publications
Español

Department of Energy (DOE)

The Department of Energy manages the United States' nuclear infrastructure and administers the country's energy policy. The Department of Energy also funds scientific research in the field.

The E File 1040x Free

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