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Federal 1040ez

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Federal 1040ez

Federal 1040ez Index A Additional Medicare Tax, What's New for 2013, What's New, Employment Taxes, Additional Medicare Tax. Federal 1040ez Advertising, Advertising expenses. Federal 1040ez Amortization Anti-abuse rule, Anti-abuse rule. Federal 1040ez Anti-churning rules, Anti-Churning Rules Atmospheric pollution control facilities, Pollution Control Facilities Corporate organization costs, Costs of Organizing a Corporation Dispositions of section 197 intangibles, Disposition of Section 197 Intangibles Experimental costs, Research and Experimental Costs Geological and geophysical costs, Geological and Geophysical Costs How to deduct, How To Deduct Amortization Incorrect amount deducted, Incorrect Amount of Amortization Deducted Partnership organization costs, Costs of Organizing a Partnership Pollution control facilities, Pollution Control Facilities Reforestation costs, Reforestation Costs Reforestation expenses, Reforestation Costs Related person, Related person. Federal 1040ez Research costs, Research and Experimental Costs Section 197 intangibles defined, Section 197 Intangibles Defined Start-up costs, Business Start-Up Costs Starting a businesscosts, Starting a Business Anticipated liabilities, Anticipated liabilities. Federal 1040ez Assessments, local, Taxes for local benefits. Federal 1040ez Assistance (see Tax help) At-risk limits, At-risk limits. Federal 1040ez Attorney fees, Legal and professional fees. Federal 1040ez Awards, Achievement awards. Federal 1040ez , Length-of-service award. Federal 1040ez , Safety achievement award. Federal 1040ez B Bad debts Defined, Definition of Business Bad Debt How to treat, How To Claim a Business Bad Debt Recovery, Recovery of a Bad Debt Types of, Types of Business Bad Debts When worthless, When a Debt Becomes Worthless Bonuses Employee, Bonuses Royalties, Bonuses and advanced royalties. Federal 1040ez Bribes, Bribes and kickbacks. Federal 1040ez Business Assets, Business Assets Books and records, Business books and records, etc. Federal 1040ez Meal expenses, Meals and Entertainment Use of car, Business use of your car. Federal 1040ez , Car and truck expenses. Federal 1040ez Use of home, Business use of your home. Federal 1040ez C Campaign contribution, Political contributions. Federal 1040ez Capital expenses, Capital Expenses, Capital versus Deductible Expenses Capitalization of interest, Capitalization of Interest Car allowance, Car allowance. Federal 1040ez Car and truck expenses, Car and truck expenses. Federal 1040ez Carrying charges, Carrying Charges Charitable contributions, Charitable contributions. Federal 1040ez Circulation costs, newspapers and periodicals, Circulation Costs Club dues, Club dues and membership fees. Federal 1040ez Comments on publication, Comments and suggestions. Federal 1040ez Commitment fees, Commitment fees or standby charges. Federal 1040ez Computer software, Computer software. Federal 1040ez Constant-yield method, OID, Constant-yield method. Federal 1040ez Contested liability, Contested liability. Federal 1040ez Contributions Charitable, Charitable contributions. Federal 1040ez Political, Political contributions. Federal 1040ez Copyrights, Patents, copyrights, etc. Federal 1040ez Cost depletion, Cost Depletion Cost of getting lease, Cost of Getting a Lease, Getting a Lease Cost of goods sold, Cost of Goods Sold Cost recovery, Cost recovery. Federal 1040ez Covenant not to compete, Covenant not to compete. Federal 1040ez Credit card convenience fees, Credit card convenience fees. Federal 1040ez D De minimis OID, De minimis OID. Federal 1040ez Debt-financed distributions, Debt-financed distribution. Federal 1040ez Definitions Business bad debt, Definition of Business Bad Debt Necessary expense, What Can I Deduct? Ordinary expense, What Can I Deduct? Section 197 intangibles, Section 197 Intangibles Defined Demolition expenses, Demolition expenses or losses. Federal 1040ez Depletion Mineral property, Mineral Property Oil and gas wells, Oil and Gas Wells Percentage table, Mines and other natural deposits. Federal 1040ez Timber, Timber Who can claim, Who Can Claim Depletion? Depreciation (see Cost recovery) Development costs, miners, Development Costs Disabled, improvements for, Barrier Removal Costs Drilling and development costs, Intangible Drilling Costs Dues, membership, Club dues and membership fees. Federal 1040ez E Economic interest, Who Can Claim Depletion? Economic performance, Economic performance. Federal 1040ez Education expenses, Education Expenses, Education expenses. Federal 1040ez Elderly, improvements for, Barrier Removal Costs Employee benefit programs, Employee benefit programs. Federal 1040ez Employment taxes, Employment Taxes Entertainment, Reimbursement of Travel, Meals, and Entertainment Excise taxes, Excise taxes. Federal 1040ez Experimentation costs, Research and Experimental Costs, Research and Experimental Costs Exploration costs, Exploration Costs F Fees Commitment, Commitment fees or standby charges. Federal 1040ez Legal and professional, Legal and professional fees. Federal 1040ez Regulatory, Licenses and regulatory fees. Federal 1040ez Tax return preparation, Tax preparation fees. Federal 1040ez Fines, Penalties and fines. Federal 1040ez Forgone, Forgone interest. Federal 1040ez Forgone interest, Forgone interest. Federal 1040ez Form 3115, Form 3115. Federal 1040ez , Changing Your Accounting Method 4562, How To Deduct Amortization 5213, Using the presumption later. Federal 1040ez 8826, Disabled access credit. Federal 1040ez 8885, Health coverage tax credit. Federal 1040ez T, Form T. Federal 1040ez Franchise, Franchise, trademark, or trade name. Federal 1040ez , Franchise, trademark, trade name. Federal 1040ez Franchise taxes, Franchise taxes. Federal 1040ez Free tax services, Free help with your tax return. Federal 1040ez Fringe benefits, Fringe Benefits Fuel taxes, Fuel taxes. Federal 1040ez G Gas wells, Natural Gas Wells Geological and geophysical costs Development, oil and gas, Geological and Geophysical Costs Exploration, oil and gas, Geological and Geophysical Costs Geothermal wells, Intangible Drilling Costs, Mines and Geothermal Deposits Gifts, nominal value, Gifts of nominal value. Federal 1040ez Going into business, Going Into Business, Starting a Business Goodwill, Goodwill. Federal 1040ez Gross income, not-for-profit activity, Gross Income H Health insurance, deduction for self-employed, Self-Employed Health Insurance Deduction Heating equipment, Heating equipment. Federal 1040ez Help (see Tax help) Home, business use of, Business use of your home. Federal 1040ez I Impairment-related expenses, Impairment-related expenses. Federal 1040ez Improvements, Improvements By lessee, Improvements by Lessee For disabled and elderly, Barrier Removal Costs Income taxes, Income Taxes Incorrect amount of amortization deducted, Incorrect Amount of Amortization Deducted Insurance Capitalized premiums, Capitalized Premiums Deductible premiums, Deductible Premiums Nondeductible premiums, Nondeductible Premiums Self-employed individuals, Self-Employed Health Insurance Deduction Intangible drilling costs, Intangible Drilling Costs Intangibles, amortization, Section 197 Intangibles Interest, Forgone interest. Federal 1040ez Allocation of, Allocation of Interest Below-market, Below-Market Loans Business expense for, Interest Capitalized, Capitalized interest. Federal 1040ez , Capitalization of Interest Carrying charge, Carrying Charges Deductible, Interest You Can Deduct Life insurance policies, Interest on loans with respect to life insurance policies. Federal 1040ez Not deductible, Interest You Cannot Deduct Refunds of, Refunds of interest. Federal 1040ez When to deduct, When To Deduct Interest Internet-related expenses, Internet-related expenses. Federal 1040ez Interview expenses, Interview expense allowances. Federal 1040ez K Key person, Who is a key person? Kickbacks, Bribes and kickbacks. Federal 1040ez L Leases Canceling, Canceling a lease. Federal 1040ez Cost of getting, Cost of Getting a Lease, Getting a Lease Improvements by lessee, Improvements by Lessee Leveraged, Leveraged leases. Federal 1040ez Mineral, Bonuses and advanced royalties. Federal 1040ez Oil and gas, Bonuses and advanced royalties. Federal 1040ez Sales distinguished, Lease or purchase. Federal 1040ez Taxes on, Taxes on Leased Property Legal and professional fees, Legal and professional fees. Federal 1040ez Licenses, Government-granted license, permit, etc. Federal 1040ez , Licenses and regulatory fees. Federal 1040ez Life insurance coverage, Life insurance coverage. Federal 1040ez Limit on deductions, Not-for-Profit Activities Line of credit, Line of credit (continuous borrowings). Federal 1040ez Loans Below-market interestrate, Below-Market Loans Discounted, Discounted loan. Federal 1040ez Loans or Advances, Loans or Advances Lobbying expenses, Lobbying expenses. Federal 1040ez Long-term care insurance, Qualified long-term care insurance. Federal 1040ez Losses, Limits on losses. Federal 1040ez , Not-for-Profit Activities At-risk limits, At-risk limits. Federal 1040ez Net operating, Net operating loss. Federal 1040ez Passive activities, Passive activities. Federal 1040ez M Machinery parts, Machinery parts. Federal 1040ez Meals, Reimbursement of Travel, Meals, and Entertainment Meals and entertainment, Meals and Entertainment Meals and lodging, Meals and lodging. Federal 1040ez Methods of accounting, When Can I Deduct an Expense? Mining Depletion, Mines and Geothermal Deposits Development costs, Development Costs Exploration costs, Exploration Costs Mortgage, Mortgage. Federal 1040ez , Expenses paid to obtain a mortgage. Federal 1040ez Moving expenses, machinery, Moving machinery. Federal 1040ez N Natural gas, Natural Gas Wells Nonqualifying intangibles, Assets That Are Not Section 197 Intangibles Not-for-profit activities, Not-for-Profit Activities Not-for-profit activity, gross income, Gross Income O Office in home, Business use of your home. Federal 1040ez Oil and gas wells Depletion, Oil and Gas Wells Drilling costs, Intangible Drilling Costs Partnerships, Partnerships and S Corporations S corporations, Partnerships and S Corporations Optional safe harbor method, Optional safe harbor method. Federal 1040ez Optional write-off method Circulation costs, Optional Write-off of Certain Tax Preferences Experimental costs, Optional Write-off of Certain Tax Preferences Intangible drilling and development costs, Optional Write-off of Certain Tax Preferences Mining exploration and development costs, Optional Write-off of Certain Tax Preferences Research costs, Optional Write-off of Certain Tax Preferences Organization costs Corporate, Costs of Organizing a Corporation Partnership, Costs of Organizing a Partnership Organizational costs, Business Start-Up and Organizational Costs Original issue discount, Original issue discount (OID). Federal 1040ez Outplacement services, Outplacement services. Federal 1040ez P Passive activities, Passive activities. Federal 1040ez Payments in kind, Payments in kind. Federal 1040ez Penalties, Prepayment penalty. Federal 1040ez Deductible, Penalties and fines. Federal 1040ez Nondeductible, Penalties and fines. Federal 1040ez Prepayment, Prepayment penalty. Federal 1040ez Per diem and car allowances, Per Diem and Car Allowances Percentage depletion, Percentage Depletion Personal property tax, Personal property tax. Federal 1040ez Political contributions, Political contributions. Federal 1040ez Pollution control facilities, Pollution Control Facilities Prepaid expense, Prepayment. Federal 1040ez Extends useful life, Prepayment. Federal 1040ez Interest, Prepaid interest. Federal 1040ez , Prepaid interest. Federal 1040ez Rent, Rent paid in advance. Federal 1040ez Prepayment penalty, Prepayment penalty. Federal 1040ez Presumption of profit, Not-for-Profit Activities Publications (see Tax help) R Real estate taxes, Real Estate Taxes Recapture Exploration expenses, Recapture of exploration expenses. Federal 1040ez Timber property, Recapture. Federal 1040ez Recordkeeping, Partnerships and S Corporations Recovery of amount deducted, Recovery of amount deducted (tax benefit rule). Federal 1040ez Refiners who cannot claim percentage depletion, Refiners who cannot claim percentage depletion. Federal 1040ez Reforestation costs, Reforestation Costs, Reforestation Costs Regulatory fees, Licenses and regulatory fees. Federal 1040ez Reimbursements, Reimbursements Business expenses, Reimbursements for Business Expenses Mileage, Per Diem and Car Allowances Nonaccountable plan, Nonaccountable Plans Per diem , Per Diem and Car Allowances Related persons Anti-churning rules, Related person. Federal 1040ez Coal or iron ore, Disposal to related person. Federal 1040ez Payments to, Related person. Federal 1040ez , Related person. Federal 1040ez Refiners, Related person. Federal 1040ez Unreasonable rent, Unreasonable rent. Federal 1040ez Removal, Retired Asset Removal Costs, Barrier Removal Costs Rent expense, capitalizing, Capitalizing Rent Expenses Repairs, Repairs. Federal 1040ez Repayments (claim of right), Repayments. Federal 1040ez Research costs, Research and Experimental Costs, Research and Experimental Costs Retiree drug subsidy, What's New for 2013, What's New S Sales taxes, Sales tax. Federal 1040ez Section 179 expense deduction (see Cost recovery) Self-employed health insurance deduction, Self-Employed Health Insurance Deduction Self-employment tax, Self-employment tax. Federal 1040ez Self-insurance, reserve for, Nondeductible Premiums Sick pay, Sick and Vacation Pay Standard meal allowance, Standard meal allowance. Federal 1040ez Standard mileage rate, Car allowance. Federal 1040ez (see Business use of your car) Standby charges, Commitment fees or standby charges. Federal 1040ez Start-up costs, Business Start-Up and Organizational Costs, Business Start-Up Costs Subscriptions, Subscriptions. Federal 1040ez Suggestions for publication, Comments and suggestions. Federal 1040ez Supplies and materials, Supplies and materials. Federal 1040ez T Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. Federal 1040ez Taxes, Taxes on Leased Property Carrying charge, Carrying Charges Employment, Employment Taxes Excise, Excise taxes. Federal 1040ez Franchise, Franchise taxes. Federal 1040ez Fuel, Fuel taxes. Federal 1040ez Income, Income Taxes Leased property, Taxes on Leased Property Personal property, Personal property tax. Federal 1040ez Real estate, Real Estate Taxes Sales, Sales tax. Federal 1040ez Unemployment fund, Unemployment fund taxes. Federal 1040ez Telephone, Telephone. Federal 1040ez Timber, Reforestation Costs, Timber Tools, Tools. Federal 1040ez Trademark, trade name, Franchise, trademark, or trade name. Federal 1040ez , Franchise, trademark, trade name. Federal 1040ez Travel, Reimbursement of Travel, Meals, and Entertainment TTY/TDD information, How To Get Tax Help U Unemployment fund taxes, Unemployment fund taxes. Federal 1040ez Unpaid expenses, related person, Related person. Federal 1040ez Utilities, Utilities. Federal 1040ez V Vacation pay, Sick and Vacation Pay W Wages Property, Property Tests for deducting pay, Tests for Deducting Pay Welfare benefit funds, Welfare benefit funds. Federal 1040ez Prev  Up     Home   More Online Publications
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Understanding Your CP152A Notice

We received your Form 8038-CP, Return for Credit Payments to Issuers of Qualified Bonds and provides an explanation for the reduced credit payment amount.


What you need to do

  • You don’t need to do anything.

You may want to...

  • Keep a copy of this notice for your records.

Will I receive a notice for each Form 8038-CP I filed?

  • Yes. We'll send a separate acknowledgement for each form.

Answers to Common Questions

Why was my credit payment reduced?
In accordance with the requirements of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended, certain automatic reductions take place as of March 1, 2013.


As determined by the Office of Management and Budget, these required reductions include a reduction to refundable credits under section 6431 of the Internal Revenue Code applicable to certain qualified bonds. The sequester reduction is applied to section 6431 amounts claimed by an issuer on any Form 8038-CP filed with the Service which results in an obligation to such issuer on or after March 1, 2013.


As a result, the refundable portion of your claim will be reduced by 8.7% percent. The sequestration rate will be applied until the end of the fiscal year (September 30, 2013), or intervening Congressional action, at which time the sequestration rate is subject to change.

Can I appeal the decision to reduce my refund?
Reduction in the amount of your refund is required of the Balanced Budget and Emergency Deficit Control Act of 1985, as amended and can't be appealed.

Page Last Reviewed or Updated: 26-Mar-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Federal 1040ez

Federal 1040ez Index A Accelerated death benefits, Accelerated Death Benefits Accounting periods Change in, standard deduction not allowed, Persons not eligible for the standard deduction. Federal 1040ez Accrued leave payment Disability retirement and, Accrued leave payment. Federal 1040ez Adjusted gross income (AGI), Adjustments to Income Adjustments to income, Adjustments to Income Age Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). Federal 1040ez Age 65, Qualified Individual American Association of Retired Persons (AARP), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Federal 1040ez Annuities, Pensions and Annuities Assistance (see Tax help) B Base amount, social security benefits, Base Amount Benefits Accident or health, Other compensation. Federal 1040ez Long-term care, Long-Term Care Insurance Contracts No-fault insurance, Other compensation. Federal 1040ez Sickness and injury, Sickness and Injury Benefits Social security, Are Any of Your Benefits Taxable? Veterans', Veterans' benefits. Federal 1040ez Bequests, Gifts and inheritances. Federal 1040ez Blind persons Standard deduction for, Higher standard deduction for blindness. Federal 1040ez C Child and dependent care credit, Child and Dependent Care Credit Children Standard deduction for, Standard Deduction for Dependents Chronically ill persons, Chronically ill individual. Federal 1040ez Chronically ill, defined, Terminally or chronically ill defined. Federal 1040ez Compensation For services, Compensation for Services Loss or disfigurement, Other compensation. Federal 1040ez Contributions Foreign employment, Foreign employment contributions. Federal 1040ez Pension or annuity, Cost. Federal 1040ez Cost, pension or annuity, Cost. Federal 1040ez Credit Child and dependent care, Child and Dependent Care Credit Earned income, Earned Income Credit (EIC) The elderly or the disabled, Credit for the Elderly or the Disabled Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Death benefit, accelerated, Accelerated Death Benefits Decedents, Dependents. Federal 1040ez Standard deduction, Decedent's final return. Federal 1040ez Deductions Generally, Deductions Insurance premiums, Medical Insurance Premiums Itemized, Itemized Deductions Meals and lodging, Meals and Lodging Medical and dental, Medical and Dental Expenses Standard, Standard Deduction Dependents, Dependents. Federal 1040ez Standard deduction for, Standard Deduction for Dependents Disabilities, individuals with Ownership and use test, Exception to use test for individuals with a disability. Federal 1040ez Disability Person with, Persons with disabilities. Federal 1040ez Physician's statement, Physician's statement. Federal 1040ez Total and permanent, Permanent and total disability. Federal 1040ez Disability income, Disability Pensions, Other compensation. Federal 1040ez , Disability income. Federal 1040ez Distributions, retirement plan, Retirement Plan Distributions Drugs (see Medicines) Dual-status taxpayers Standard deduction, Persons not eligible for the standard deduction. Federal 1040ez E Early distributions, tax, Tax on Early Distributions Earned income credit, Earned Income Credit (EIC) Elderly or disabled credit, Credit for the Elderly or the Disabled Elderly persons Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). Federal 1040ez Employment tax withholding, Reminders Employment taxes, Employment taxes. Federal 1040ez Endowment proceeds, Endowment Contract Proceeds Estimated tax, Tax Withholding and Estimated Tax, Estimated Tax, Who Must Make Estimated Tax Payments Excess accumulation, tax on, Tax on Excess Accumulation Exclusion, gain on sale of home, Maximum Amount of Exclusion F Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). Federal 1040ez Filing requirements Decedents, Dependents. Federal 1040ez General requirements, General Requirements Surviving spouse, Surviving spouse. Federal 1040ez Final return for decedent Standard deduction, Decedent's final return. Federal 1040ez First-time homebuyer credit Recapture, Repaying the first-time homebuyer credit because you sold your home. Federal 1040ez Form, Credit for the Elderly or the Disabled, Physician's statement. Federal 1040ez 1099-R, Form 1099-R. Federal 1040ez , Form 1099-R. Federal 1040ez 5329, Form 5329. Federal 1040ez 8853, Accelerated Death Benefits Schedule R, Credit for the Elderly or the Disabled, Physician's statement. Federal 1040ez W-4P, Withholding. Federal 1040ez Free tax services, Free help with your tax return. Federal 1040ez G Gain on sale of home (see Sale of home) General rule, pension or annuity, Pensions and Annuities Gifts, Gifts and inheritances. Federal 1040ez H Help (see Tax help) Home care (see Nursing services) Home improvements, Home Improvements Home, sale of, Sale of Home Hospital services, Hospital Services Household help, Household Help I Income Adjustments, Adjustments to Income Disability, Disability Pensions, Disability income. Federal 1040ez Gross, defined, Gross income. Federal 1040ez Nontaxable, Taxable and Nontaxable Income Sale of home, Sale of Home Self-employment, Self-employed persons. Federal 1040ez Taxable, Taxable and Nontaxable Income Individual retirement arrangement (IRA) Adjustments to income, Individual Retirement Arrangement (IRA) Contributions and Deductions Contributions, Contributions. Federal 1040ez Deductible contribution, Deductible contribution. Federal 1040ez Distributions, Individual Retirement Arrangements (IRAs) Inheritances, Gifts and inheritances. Federal 1040ez Injury benefits, Sickness and Injury Benefits, Cost paid by you. Federal 1040ez Insurance Accident and health, Other compensation. Federal 1040ez , Medical Insurance Premiums Benefits, long-term care, Long-Term Care Insurance Contracts Benefits, no-fault insurance, Other compensation. Federal 1040ez Life insurance proceeds, Life Insurance Proceeds Proceeds paid after death, Life Insurance Proceeds Proceeds paid before death, Accelerated Death Benefits Insurance premiums for retired public safety officers, Insurance Premiums for Retired Public Safety Officers Itemized deductions, Itemized Deductions Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. Federal 1040ez L Life insurance proceeds, Life Insurance Proceeds Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. Federal 1040ez Maintenance and personal care services, Maintenance and personal care services. Federal 1040ez Qualified insurance contracts, Qualified long-term care insurance contracts. Federal 1040ez Qualified services, Qualified long-term care services. Federal 1040ez Long-term care insurance, Long-Term Care Insurance Contracts Loss or disfigurement compensation, Other compensation. Federal 1040ez Lump-sum distributions, Lump-sum distributions. Federal 1040ez Lump-sum election, social security, Lump-Sum Election M Maintenance and personal care services, Maintenance and personal care services. Federal 1040ez Married filing separately Itemized deductions One spouse has itemized so other must as well, Persons not eligible for the standard deduction. Federal 1040ez Married taxpayers Age 65 or older spouse Standard deduction, Spouse 65 or older or blind. Federal 1040ez Blind spouse Standard deduction, Spouse 65 or older or blind. Federal 1040ez Meals and lodging expenses, Meals and Lodging Medical expenses, Medical and Dental Expenses Medicare, Medicare Part A. Federal 1040ez , Medicare Part B. Federal 1040ez , Medicare Part D. Federal 1040ez Benefits, Medicare. Federal 1040ez Medicines, Medicines Imported, Imported medicines and drugs. Federal 1040ez Military retirement pay, Military Retirement Pay Minimum distributions, Tax on Excess Accumulation Minimum wage, Substantial gainful activity. Federal 1040ez Missing children, Reminders Mortgage assistance payments, Mortgage assistance payments. Federal 1040ez N Nonperiodic distributions, Nonperiodic Distributions Nonqualified use, Period of nonqualified use. Federal 1040ez Nonresident aliens Standard deduction, Persons not eligible for the standard deduction. Federal 1040ez Nontaxable income, Payments from a state fund for victims of crime. Federal 1040ez Accident or health insurance benefits, Other compensation. Federal 1040ez Bequests, Gifts and inheritances. Federal 1040ez Generally, Taxable and Nontaxable Income Gifts, Gifts and inheritances. Federal 1040ez Inheritances, Gifts and inheritances. Federal 1040ez Mortgage assistance payments, Mortgage assistance payments. Federal 1040ez No-fault insurance benefits, Other compensation. Federal 1040ez Nutrition program for elderly, Nutrition Program for the Elderly. Federal 1040ez Public assistance payments, Welfare benefits. Federal 1040ez Sickness and injury benefits, Sickness and Injury Benefits Veterans' benefits, Veterans' benefits. Federal 1040ez Winter energy use, Payments to reduce cost of winter energy use. Federal 1040ez Workers' compensation, Workers' Compensation Nursing home, Nursing home. Federal 1040ez Nursing services, Nursing Services Chronically ill individuals, Chronically ill individual. Federal 1040ez Nutrition program for elderly, Nutrition Program for the Elderly. Federal 1040ez O Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). Federal 1040ez Other items, Other Items Overall limitation, Overall limitation. Federal 1040ez P Payments, estimated tax, Estimated Tax Pensions, Pensions and Annuities Pensions, disability, Disability Pensions Photographs, missing children, Reminders Physician's statement, disability, Physician's statement. Federal 1040ez Prepaid insurance premiums, Prepaid insurance premiums. Federal 1040ez Preparer, paid, Reminders Preparing your return, Return preparation assistance. Federal 1040ez Profit-sharing plan, Retirement and profit-sharing plans. Federal 1040ez Public assistance payments, Welfare benefits. Federal 1040ez Publications (see Tax help) Q Qualified retirement plan, Tax on Early Distributions R Railroad retirement benefits, Railroad Retirement Benefits, Social Security and Equivalent Railroad Retirement Benefits Repayments Social security benefits, Repayment of Benefits Reporting pension income, How to report. Federal 1040ez Residence, sale of, Sale of Home Retirement plans, distributions, Retirement Plan Distributions Returns Decedent, Dependents. Federal 1040ez Executors and administrators, Dependents. Federal 1040ez Filing requirements, 2013 Filing Requirements Surviving spouse, Surviving spouse. Federal 1040ez Reverse mortgages, Reverse Mortgages S Salaries (see Compensation) Sale of Home First-time homebuyer credit, Repaying the first-time homebuyer credit because you sold your home. Federal 1040ez Surviving spouse, Reminders Sale of home, Sale of Home Self-employed, Self-employed persons. Federal 1040ez Short tax year Change in annual accounting period, Persons not eligible for the standard deduction. Federal 1040ez Sickness and injury benefits, Sickness and Injury Benefits Simplified method, Pensions and Annuities Social security benefits, Social Security and Equivalent Railroad Retirement Benefits Standard deduction, Standard Deduction Age 65 or older, Higher standard deduction for age (65 or older). Federal 1040ez Blind persons, Higher standard deduction for blindness. Federal 1040ez Dependents, Standard Deduction for Dependents Final return of decedent, Decedent's final return. Federal 1040ez Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. Federal 1040ez Starting date, annuity, Cost. Federal 1040ez State fund for victims of crime, Payments from a state fund for victims of crime. Federal 1040ez Substantial gainful activity, Substantial gainful activity. Federal 1040ez Surrender of Iife insurance, Surrender of policy for cash. Federal 1040ez Surviving Spouse, Reminders Surviving spouse, Surviving spouse. Federal 1040ez Surviving spouse, insurance, Surviving spouse. Federal 1040ez Survivors of retirees, Survivors of retirees. Federal 1040ez T Tax Early distributions, Tax on Early Distributions Estimated, Tax Withholding and Estimated Tax, Estimated Tax Excess accumulation, Tax on Excess Accumulation Tax counseling for the elderly (TCE), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Federal 1040ez Tax help, How To Get Tax Help Tax option, 10-year, Lump-sum distributions. Federal 1040ez Tax return preparers, Reminders Taxable income, Taxable and Nontaxable Income Taxation of benefits, Are Any of Your Benefits Taxable? Terminally ill, defined, Terminally or chronically ill defined. Federal 1040ez Total and permanent disability, defined, Permanent and total disability. Federal 1040ez Transportation expenses, Transportation TTY/TDD information, How To Get Tax Help U U. Federal 1040ez S. Federal 1040ez citizen or resident, U. Federal 1040ez S. Federal 1040ez citizen or resident alien. Federal 1040ez Unemployment compensation, Unemployment compensation. Federal 1040ez V Veterans' benefits, Veterans' benefits. Federal 1040ez Viatical settlement, Accelerated Death Benefits Victims of crime, Payments from a state fund for victims of crime. Federal 1040ez Volunteer income tax assistance (VITA), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. Federal 1040ez Volunteer work, Volunteer work. Federal 1040ez W Wages (see Compensation) Winter energy use payments, Payments to reduce cost of winter energy use. Federal 1040ez Withholding Employment tax, Reminders Pensions and annuities, Withholding. Federal 1040ez Workers' compensation, Workers' Compensation Worksheets, social security, Which worksheet to use. Federal 1040ez Prev  Up     Home   More Online Publications