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Federal and state taxes free Internal Revenue Bulletin:  2012-14  April 2, 2012  Rev. Federal and state taxes free Proc. Federal and state taxes free 2012-23 Table of Contents SECTION 1. Federal and state taxes free PURPOSE SECTION 2. Federal and state taxes free BACKGROUND SECTION 3. Federal and state taxes free SCOPE SECTION 4. Federal and state taxes free APPLICATION. Federal and state taxes free 01 Limitations on Depreciation Deductions for Certain Automobiles. Federal and state taxes free . Federal and state taxes free 02 Inclusions in Income of Lessees of Passenger Automobiles. Federal and state taxes free SECTION 5. Federal and state taxes free EFFECTIVE DATE SECTION 6. Federal and state taxes free DRAFTING INFORMATION SECTION 1. Federal and state taxes free PURPOSE This revenue procedure provides: (1) limitations on depreciation deductions for owners of passenger automobiles first placed in service by the taxpayer during calendar year 2012, including separate tables of limitations on depreciation deductions for trucks and vans; and (2) the amounts that must be included in income by lessees of passenger automobiles first leased by the taxpayer during calendar year 2012, including a separate table of inclusion amounts for lessees of trucks and vans. Federal and state taxes free The tables detailing these depreciation limitations and lessee inclusion amounts reflect the automobile price inflation adjustments required by § 280F(d)(7) of the Internal Revenue Code. Federal and state taxes free SECTION 2. Federal and state taxes free BACKGROUND . Federal and state taxes free 01 For owners of passenger automobiles, § 280F(a) imposes dollar limitations on the depreciation deduction for the year the taxpayer places the passenger automobile in service and for each succeeding year. Federal and state taxes free For passenger automobiles placed in service after 1988, § 280F(d)(7) requires the Internal Revenue Service to increase the amounts allowable as depreciation deductions by a price inflation adjustment amount. Federal and state taxes free The method of calculating this price inflation amount for trucks and vans placed in service in or after calendar year 2003 uses a different CPI “automobile component” (the “new trucks” component) than that used in the price inflation amount calculation for other passenger automobiles (the “new cars” component), resulting in somewhat higher depreciation deductions for trucks and vans. Federal and state taxes free This change reflects the higher rate of price inflation for trucks and vans since 1988. Federal and state taxes free . Federal and state taxes free 02 Section 401(a) of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, Pub. Federal and state taxes free L. Federal and state taxes free No. Federal and state taxes free 111-312, 124 Stat. Federal and state taxes free 3296 (Dec. Federal and state taxes free 17, 2010) (the “Act”) extended the 50 percent additional first year depreciation deduction under § 168(k) to qualified property acquired by the taxpayer after December 31, 2007, and before January 1, 2013, if no written binding contract for the acquisition of the property existed before January 1, 2008, and if the taxpayer places the property in service generally before January 1, 2013. Federal and state taxes free Section 168(k)(2)(F)(i) increases the first year depreciation allowed under § 280F(a)(1)(A)(i) by $8,000 for passenger automobiles to which the additional first year depreciation deduction under § 168(k) (hereinafter, referred to as “§ 168(k) additional first year depreciation deduction”) applies. Federal and state taxes free . Federal and state taxes free 03 Section 168(k)(2)(D)(i) provides that the § 168(k) additional first year depreciation deduction does not apply to any property required to be depreciated under the alternative depreciation system of § 168(g), including property described in § 280F(b)(1). Federal and state taxes free Section 168(k)(2)(D)(iii) permits a taxpayer to elect out of the § 168(k) additional first year depreciation deduction for any class of property. Federal and state taxes free Section 168(k)(4), as amended by the Act, permits a corporation to elect to increase the alternative minimum tax (“AMT”) credit limitation under § 53(c), instead of claiming the § 168(k) additional first year depreciation deduction for all eligible qualified property placed in service after December 31, 2010, that is round 2 extension property (as defined in § 168(k)(4)(I)(iv)). Federal and state taxes free Accordingly, this revenue procedure provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction applies. Federal and state taxes free This revenue procedure also provides tables for passenger automobiles for which the § 168(k) additional first year depreciation deduction does not apply, either because taxpayer (1) purchased the passenger automobile used; (2) did not use the passenger automobile during 2012 more than 50 percent for business purposes; (3) elected out of the § 168(k) additional first year depreciation deduction pursuant to § 168(k)(2)(D)(iii); or (4) elected to increase the § 53 AMT credit limitation in lieu of claiming § 168(k) additional first year depreciation. Federal and state taxes free . Federal and state taxes free 04 Section 280F(c) requires a reduction in the deduction allowed to the lessee of a leased passenger automobile. Federal and state taxes free The reduction must be substantially equivalent to the limitations on the depreciation deductions imposed on owners of passenger automobiles. Federal and state taxes free Under § 1. Federal and state taxes free 280F-7(a) of the Income Tax Regulations, this reduction requires a lessee to include in gross income an amount determined by applying a formula to the amount obtained from a table. Federal and state taxes free One table applies to lessees of trucks and vans and another table applies to all other passenger automobiles. Federal and state taxes free Each table shows inclusion amounts for a range of fair market values for each taxable year after the passenger automobile is first leased. Federal and state taxes free SECTION 3. Federal and state taxes free SCOPE . Federal and state taxes free 01 The limitations on depreciation deductions in section 4. Federal and state taxes free 01(2) of this revenue procedure apply to passenger automobiles (other than leased passenger automobiles) that are placed in service by the taxpayer in calendar year 2012, and continue to apply for each taxable year that the passenger automobile remains in service. Federal and state taxes free . Federal and state taxes free 02 The tables in section 4. Federal and state taxes free 02 of this revenue procedure apply to leased passenger automobiles for which the lease term begins during calendar year 2012. Federal and state taxes free Lessees of these passenger automobiles must use these tables to determine the inclusion amount for each taxable year during which the passenger automobile is leased. Federal and state taxes free See Rev. Federal and state taxes free Proc. Federal and state taxes free 2007-30, 2007-1 C. Federal and state taxes free B. Federal and state taxes free 1104, for passenger automobiles first leased during calendar year 2007; Rev. Federal and state taxes free Proc. Federal and state taxes free 2008-22, 2008-1 C. Federal and state taxes free B. Federal and state taxes free 658, for passenger automobiles first leased during calendar year 2008; Rev. Federal and state taxes free Proc. Federal and state taxes free 2009-24, 2009-17 I. Federal and state taxes free R. Federal and state taxes free B. Federal and state taxes free 885, for passenger automobiles first leased during calendar year 2009; Rev. Federal and state taxes free Proc. Federal and state taxes free 2010-18, 2010-9 I. Federal and state taxes free R. Federal and state taxes free B. Federal and state taxes free 427, as amplified and modified by section 4. Federal and state taxes free 03 of Rev. Federal and state taxes free Proc. Federal and state taxes free 2011-21, 2011-12 I. Federal and state taxes free R. Federal and state taxes free B. Federal and state taxes free 560, for passenger automobiles first leased during calendar year 2010; and Rev. Federal and state taxes free Proc. Federal and state taxes free 2011-21, for passenger automobiles first leased during calendar year 2011. Federal and state taxes free SECTION 4. Federal and state taxes free APPLICATION . Federal and state taxes free 01 Limitations on Depreciation Deductions for Certain Automobiles. Federal and state taxes free (1) Amount of the inflation adjustment. Federal and state taxes free (a) Passenger automobiles (other than trucks or vans). Federal and state taxes free Under § 280F(d)(7)(B)(i), the automobile price inflation adjustment for any calendar year is the percentage (if any) by which the CPI automobile component for October of the preceding calendar year exceeds the CPI automobile component for October 1987. Federal and state taxes free Section 280F(d)(7)(B)(ii) defines the term “CPI automobile component” as the automobile component of the Consumer Price Index for all Urban Consumers published by the Department of Labor. Federal and state taxes free The new car component of the CPI was 115. Federal and state taxes free 2 for October 1987 and 143. Federal and state taxes free 419 for October 2011. Federal and state taxes free The October 2011 index exceeded the October 1987 index by 28. Federal and state taxes free 219. Federal and state taxes free Therefore, the automobile price inflation adjustment for 2012 for passenger automobiles (other than trucks and vans) is 24. Federal and state taxes free 5 percent (28. Federal and state taxes free 219/115. Federal and state taxes free 2 x 100%). Federal and state taxes free The dollar limitations in § 280F(a) are multiplied by a factor of 0. Federal and state taxes free 245, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations applicable to passenger automobiles (other than trucks and vans) for calendar year 2012. Federal and state taxes free This adjustment applies to all passenger automobiles (other than trucks and vans) that are first placed in service in calendar year 2012. Federal and state taxes free (b) Trucks and vans. Federal and state taxes free To determine the dollar limitations for trucks and vans first placed in service during calendar year 2012, the Service uses the new truck component of the CPI instead of the new car component. Federal and state taxes free The new truck component of the CPI was 112. Federal and state taxes free 4 for October 1987 and 146. Federal and state taxes free 607 for October 2011. Federal and state taxes free The October 2011 index exceeded the October 1987 index by 34. Federal and state taxes free 207. Federal and state taxes free Therefore, the automobile price inflation adjustment for 2012 for trucks and vans is 30. Federal and state taxes free 43 percent (34. Federal and state taxes free 207/112. Federal and state taxes free 4 x 100%). Federal and state taxes free The dollar limitations in § 280F(a) are multiplied by a factor of 0. Federal and state taxes free 3043, and the resulting increases, after rounding to the nearest $100, are added to the 1988 limitations to give the depreciation limitations for trucks and vans. Federal and state taxes free This adjustment applies to all trucks and vans that are first placed in service in calendar year 2012. Federal and state taxes free (2) Amount of the limitation. Federal and state taxes free Tables 1 through 4 contain the dollar amount of the depreciation limitation for each taxable year for passenger automobiles a taxpayer places in service in calendar year 2012. Federal and state taxes free Use Table 1 for a passenger automobile (other than a truck or van), and Table 2 for a truck or van, placed in service in calendar year 2012 for which the § 168(k) additional first year depreciation deduction applies. Federal and state taxes free Use Table 3 for a passenger automobile (other than a truck or van), and Table 4 for a truck or van, placed in service in calendar year 2012 for which the § 168(k) additional first year depreciation deduction does not apply. Federal and state taxes free REV. Federal and state taxes free PROC. Federal and state taxes free 2012-23 TABLE 1 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Federal and state taxes free PROC. Federal and state taxes free 2012-23 TABLE 2 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION APPLIES Tax Year Amount 1st Tax Year $11,360 2nd Tax Year $5,300 3rd Tax Year $3,150 Each Succeeding Year $1,875 REV. Federal and state taxes free PROC. Federal and state taxes free 2012-23 TABLE 3 DEPRECIATION LIMITATIONS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,160 2nd Tax Year $5,100 3rd Tax Year $3,050 Each Succeeding Year $1,875 REV. Federal and state taxes free PROC. Federal and state taxes free 2012-23 TABLE 4 DEPRECIATION LIMITATIONS FOR TRUCKS AND VANS PLACED IN SERVICE IN CALENDAR YEAR 2012 FOR WHICH THE § 168(k) ADDITIONAL FIRST YEAR DEPRECIATION DEDUCTION DOES NOT APPLY Tax Year Amount 1st Tax Year $3,360 2nd Tax Year $5,300 3rd Tax Year $3,150 Each Succeeding Year $1,875 . Federal and state taxes free 02 Inclusions in Income of Lessees of Passenger Automobiles. Federal and state taxes free A taxpayer must follow the procedures in § 1. Federal and state taxes free 280F-7(a) for determining the inclusion amounts for passenger automobiles first leased in calendar year 2012. Federal and state taxes free In applying these procedures, lessees of passenger automobiles other than trucks and vans should use Table 5 of this revenue procedure, while lessees of trucks and vans should use Table 6 of this revenue procedure. Federal and state taxes free REV. Federal and state taxes free PROC. Federal and state taxes free 2012-23 TABLE 5 DOLLAR AMOUNTS FOR PASSENGER AUTOMOBILES (THAT ARE NOT TRUCKS OR VANS) WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2012 Fair Market Value of Passenger Automobile Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $18,500 $19,000 2 4 5 6 8 19,000 19,500 2 4 7 7 9 19,500 20,000 2 5 8 8 10 20,000 20,500 3 5 9 10 11 20,500 21,000 3 6 9 12 12 21,000 21,500 3 7 10 12 14 21,500 22,000 3 8 11 13 16 22,000 23,000 4 8 13 15 17 23,000 24,000 4 10 15 17 20 24,000 25,000 5 11 17 19 23 25,000 26,000 6 12 19 21 26 26,000 27,000 6 14 20 24 28 27,000 28,000 7 15 22 26 31 28,000 29,000 7 16 25 28 33 29,000 30,000 8 18 25 32 35 30,000 31,000 9 19 27 34 38 31,000 32,000 9 20 30 36 41 32,000 33,000 10 21 32 38 43 33,000 34,000 10 23 33 41 46 34,000 35,000 11 24 35 43 49 35,000 36,000 12 25 37 45 52 36,000 37,000 12 27 39 47 54 37,000 38,000 13 28 41 49 57 38,000 39,000 13 29 43 52 59 39,000 40,000 14 30 45 54 62 40,000 41,000 14 32 47 56 65 41,000 42,000 15 33 49 58 68 42,000 43,000 16 34 51 61 70 43,000 44,000 16 36 52 63 73 44,000 45,000 17 37 54 66 75 45,000 46,000 17 38 57 67 78 46,000 47,000 18 39 59 70 80 47,000 48,000 19 40 61 72 83 48,000 49,000 19 42 62 75 86 49,000 50,000 20 43 64 77 89 50,000 51,000 20 45 66 79 91 51,000 52,000 21 46 68 81 94 52,000 53,000 21 47 70 84 96 53,000 54,000 22 48 72 86 99 54,000 55,000 23 49 74 88 102 55,000 56,000 23 51 76 90 104 56,000 57,000 24 52 78 92 107 57,000 58,000 24 54 79 95 110 58,000 59,000 25 55 81 97 113 59,000 60,000 26 56 83 100 115 60,000 62,000 26 58 86 103 119 62,000 64,000 28 60 90 108 124 64,000 66,000 29 63 94 112 129 66,000 68,000 30 66 97 117 135 68,000 70,000 31 68 102 121 140 70,000 72,000 32 71 105 126 145 72,000 74,000 33 74 109 130 151 74,000 76,000 35 76 113 135 156 76,000 78,000 36 78 117 140 161 78,000 80,000 37 81 120 145 166 80,000 85,000 39 86 127 152 176 85,000 90,000 42 92 137 163 189 90,000 95,000 45 98 147 175 202 95,000 100,000 48 105 155 187 215 100,000 110,000 52 115 170 203 235 110,000 120,000 58 127 189 227 262 120,000 130,000 64 140 208 250 288 130,000 140,000 70 153 227 272 315 140,000 150,000 75 166 246 296 340 150,000 160,000 81 179 265 318 368 160,000 170,000 87 192 284 341 394 170,000 180,000 93 204 304 364 420 180,000 190,000 99 217 323 387 446 190,000 200,000 105 230 342 409 473 200,000 210,000 111 243 361 432 499 210,000 220,000 116 256 380 455 526 220,000 230,000 122 269 399 478 552 230,000 240,000 128 282 418 501 578 240,000 and up 134 294 437 524 605 REV. Federal and state taxes free PROC. Federal and state taxes free 2012-23 TABLE 6 DOLLAR AMOUNTS FOR TRUCKS AND VANS WITH A LEASE TERM BEGINNING IN CALENDAR YEAR 2012 Fair Market Value of Truck or Van Tax Year During Lease Over Not Over 1st 2nd 3rd 4th 5th & Later $19,000 $19,500 1 4 5 6 7 19,500 20,000 2 4 6 7 9 20,000 20,500 2 5 7 8 10 20,500 21,000 2 5 8 10 11 21,000 21,500 3 6 9 10 13 21,500 22,000 3 6 10 12 14 22,000 23,000 3 8 11 14 15 23,000 24,000 4 9 13 16 18 24,000 25,000 4 10 15 19 21 25,000 26,000 5 11 17 21 24 26,000 27,000 6 12 19 23 26 27,000 28,000 6 14 21 25 29 28,000 29,000 7 15 23 27 32 29,000 30,000 7 17 24 30 34 30,000 31,000 8 18 26 32 37 31,000 32,000 9 19 28 34 40 32,000 33,000 9 20 31 36 42 33,000 34,000 10 21 33 39 44 34,000 35,000 10 23 34 41 48 35,000 36,000 11 24 36 44 50 36,000 37,000 12 25 38 46 53 37,000 38,000 12 27 40 48 55 38,000 39,000 13 28 42 50 58 39,000 40,000 13 29 44 53 60 40,000 41,000 14 31 45 55 63 41,000 42,000 14 32 48 57 66 42,000 43,000 15 33 50 59 69 43,000 44,000 16 34 52 61 72 44,000 45,000 16 36 53 64 74 45,000 46,000 17 37 55 66 77 46,000 47,000 17 38 58 68 79 47,000 48,000 18 40 59 70 82 48,000 49,000 19 41 61 73 84 49,000 50,000 19 42 63 75 87 50,000 51,000 20 43 65 78 89 51,000 52,000 20 45 66 80 93 52,000 53,000 21 46 68 83 95 53,000 54,000 21 48 70 84 98 54,000 55,000 22 49 72 87 100 55,000 56,000 23 50 74 89 103 56,000 57,000 23 51 76 92 105 57,000 58,000 24 52 78 94 108 58,000 59,000 24 54 80 96 111 59,000 60,000 25 55 82 98 114 60,000 62,000 26 57 85 101 118 62,000 64,000 27 60 88 106 123 64,000 66,000 28 62 93 110 128 66,000 68,000 29 65 96 115 134 68,000 70,000 30 67 100 120 139 70,000 72,000 32 70 103 125 144 72,000 74,000 33 72 108 129 149 74,000 76,000 34 75 111 134 155 76,000 78,000 35 78 115 138 160 78,000 80,000 36 80 119 143 165 80,000 85,000 38 85 125 151 175 85,000 90,000 41 91 135 163 187 90,000 95,000 44 98 144 174 201 95,000 100,000 47 104 154 185 214 100,000 110,000 52 113 169 202 234 110,000 120,000 57 127 187 225 261 120,000 130,000 63 139 207 248 287 130,000 140,000 69 152 226 271 313 140,000 150,000 75 165 245 294 339 150,000 160,000 81 178 264 316 366 160,000 170,000 87 190 283 340 392 170,000 180,000 92 204 302 362 419 180,000 190,000 98 216 322 385 445 190,000 200,000 104 229 340 409 471 200,000 210,000 110 242 359 431 498 210,000 220,000 116 255 378 454 524 220,000 230,000 122 267 398 477 551 230,000 240,000 127 281 416 500 577 240,000 and up 133 294 435 523 603 SECTION 5. Federal and state taxes free EFFECTIVE DATE This revenue procedure applies to passenger automobiles that a taxpayer first places in service or first leases during calendar year 2012. Federal and state taxes free SECTION 6. Federal and state taxes free DRAFTING INFORMATION The principal author of this revenue procedure is Bernard P. Federal and state taxes free Harvey of the Office of Associate Chief Counsel (Income Tax & Accounting). Federal and state taxes free For further information regarding this revenue procedure, contact Mr. Federal and state taxes free Harvey at (202) 622-4930 (not a toll-free call). Federal and state taxes free Prev  Up  Next   Home   More Internal Revenue Bulletins
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Understanding your CP27 Notice

We've sent you this notice because our records indicate you may be eligible for the Earned Income Credit (EIC), but didn't claim it on your tax return.


What you need to do

  • Read your notice carefully — it will explain the steps needed to determine your qualifications.
  • Complete the Earned Income Credit Eligibility Worksheet.

    If you are eligible for the credit,
    • Sign and date the worksheet.
    • Mail the signed worksheet in the envelope provided.

    If you are not eligible for the credit,
    • Do not return the eligibility worksheet to us.

What we will do

We will review your worksheet and make a determination.

  • If you're eligible for the credit, we'll send you a refund check in 6 ― 8 weeks, as long as you don't owe tax or any other debts we're required to collect.
  • If we deny the credit, we will send you a letter of explanation.
  • If you don't hear from us after 8 weeks, call our toll free line at 1-800-829-0922 to check the status.

You may want to...


Answers to Common Questions

Why did the IRS send me this notice?
You may be eligible for the Earned Income Credit (EIC). The EIC is a credit for certain people who work and have earned income. People without dependent children may qualify for a refund up to $464, even if they do not owe any tax.

I lost the return envelope. Where do I mail my Earned Income Credit Eligibility Worksheet?
Mail the completed worksheet to the address listed on the top left corner of the worksheet. This office handles cases in your region, so it's important you send it there to avoid potential delays in processing.


Tips for next year

Claim the credit if you are still eligible.

Ask the IRS to figure the earned income credit for you by writing "EIC" on the EIC line, complete Schedule EIC, and attach it to your return. If you qualify for the credit, the IRS will calculate it for you.

Write "NO" on the EIC line if you do not want or you do not qualify for the credit.

Page Last Reviewed or Updated: 03-Mar-2014

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 And State Taxes Free

Federal and state taxes free Index Symbols 1231 property sale, Sale of property interest. Federal and state taxes free 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. Federal and state taxes free 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. Federal and state taxes free 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. Federal and state taxes free 501(c)(3) organizations, Student loans. Federal and state taxes free 529 program, Qualified tuition program (QTP). Federal and state taxes free 83(b) election, How to make the choice. Federal and state taxes free A Academic health centers Meals and lodging when teaching and research organization, Academic health center. Federal and state taxes free Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. Federal and state taxes free Accrual method taxpayers, Prepaid income. Federal and state taxes free Accrued leave payment At time of retirement or resignation, Accrued leave payment. Federal and state taxes free Disability retirement, Accrued leave payment. Federal and state taxes free Activity not for profit, Activity not for profit. Federal and state taxes free Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. Federal and state taxes free Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. Federal and state taxes free Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. Federal and state taxes free Alien status, waiver of, Waiver of alien status. Federal and state taxes free Aliens Nonresident, Nonresident aliens. Federal and state taxes free Alimony, Alimony. Federal and state taxes free Alternative minimum tax (AMT) Recoveries, refiguring of, Subject to alternative minimum tax. Federal and state taxes free Stock options, Alternative minimum tax (AMT). Federal and state taxes free Annuities Charitable gift, Charitable gift annuities. Federal and state taxes free Railroad retirement, Railroad retirement annuities. Federal and state taxes free Tax-sheltered, Limit for tax-sheltered annuities. Federal and state taxes free Archer MSAs, Archer MSA contributions. Federal and state taxes free , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Federal and state taxes free Armed forces, Military Combat zone bonus, Veterans' benefits. Federal and state taxes free Disability, Disability. Federal and state taxes free Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. Federal and state taxes free Qualified reservist distribution, Qualified reservist distribution (QRD). Federal and state taxes free Rehabilitative program payments, Veterans' benefits. Federal and state taxes free Retirement pay, Military retirement pay. Federal and state taxes free Veterans benefits, Veterans' benefits. Federal and state taxes free Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. Federal and state taxes free Back pay, award for, Back pay awards. Federal and state taxes free Backup withholding Barter exchange transactions, Backup withholding. Federal and state taxes free Bankruptcy Canceled debt not deemed to be income, Excluded debt. Federal and state taxes free Barter income, Bartering Below-market loans, Below-market loans. Federal and state taxes free Bequest for services, Bequest for services. Federal and state taxes free Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. Federal and state taxes free Black lung benefit payments, Black lung benefit payments. Federal and state taxes free Bonuses, Bonuses and awards. Federal and state taxes free , Employee awards or bonuses. Federal and state taxes free Breach of contract Damages as income, Court awards and damages. Federal and state taxes free Bribes, Bribes. Federal and state taxes free Business expenses Reimbursements, Allowances and reimbursements. Federal and state taxes free Business income, Business and Investment Income, More information. Federal and state taxes free C Cafeteria plans, Cafeteria plans. Federal and state taxes free Campaign contributions, Campaign contributions. Federal and state taxes free Campus lodging, Qualified campus lodging. Federal and state taxes free , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. Federal and state taxes free Capital gains Recoveries, Capital gains. Federal and state taxes free , Capital gains. Federal and state taxes free Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. Federal and state taxes free Incentive stock options (ISOs), Incentive stock options (ISOs). Federal and state taxes free Sale of personal property, Sale of personal items. Federal and state taxes free Car (see Vehicle, employer-provided) Car pools, Car pools. Federal and state taxes free Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. Federal and state taxes free Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. Federal and state taxes free Catch-up contributions, Catch-up contributions. Federal and state taxes free , Catch-up contributions. Federal and state taxes free Charitable gift annuities, Charitable gift annuities. Federal and state taxes free Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. Federal and state taxes free Child support payments, Child support payments. Federal and state taxes free Childcare providers, Childcare providers. Federal and state taxes free , Food program payments to daycare providers. Federal and state taxes free Chronic illness, Chronically ill individual. Federal and state taxes free Accelerated death benefits paid to, Exclusion for chronic illness. Federal and state taxes free Citizens outside U. Federal and state taxes free S. Federal and state taxes free Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. Federal and state taxes free Clergy, Clergy Coal, Coal and iron ore. Federal and state taxes free Colleges and universities Faculty lodging, Faculty lodging. Federal and state taxes free Scholarships and fellowships, Scholarships and fellowships. Federal and state taxes free Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. Federal and state taxes free Workers', Workers' Compensation Compensatory damages, Other compensation. Federal and state taxes free , Court awards and damages. Federal and state taxes free Constructive receipt of income, Constructively received income. Federal and state taxes free Copyrights Infringement damages, Court awards and damages. Federal and state taxes free Royalties, Copyrights and patents. Federal and state taxes free Corporate directors, Corporate director. Federal and state taxes free Cost-of-living allowances, Government cost-of-living allowances. Federal and state taxes free Court awards, Court awards and damages. Federal and state taxes free (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. Federal and state taxes free Credits Recoveries, refiguring of unused credits, Unused tax credits. Federal and state taxes free , Unused tax credits. Federal and state taxes free Currency transactions, foreign, Foreign currency transactions. Federal and state taxes free D Damages from lawsuits, Court awards and damages. Federal and state taxes free Back pay awards, Back pay awards. Federal and state taxes free Breach of contract, Court awards and damages. Federal and state taxes free Compensatory damages, Other compensation. Federal and state taxes free , Court awards and damages. Federal and state taxes free Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. Federal and state taxes free Punitive damages, Court awards and damages. Federal and state taxes free Daycare providers, Childcare providers. Federal and state taxes free (see also Childcare providers) Food program payments to, Food program payments to daycare providers. Federal and state taxes free De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. Federal and state taxes free (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. Federal and state taxes free Nonrecourse debts, Mortgage relief upon sale or other disposition. Federal and state taxes free Recourse, Mortgage relief upon sale or other disposition. Federal and state taxes free Stockholder's, Stockholder debt. Federal and state taxes free Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Federal and state taxes free Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. Federal and state taxes free , Nonqualified deferred compensation plans of nonqualified entities. Federal and state taxes free Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. Federal and state taxes free Differential wage payments, Differential wage payments. Federal and state taxes free Armed forces, Differential wage payments. Federal and state taxes free Directors' fees, Corporate director. Federal and state taxes free Disability Military, Disability. Federal and state taxes free Pensions, Disability Pensions Workers' compensation, Disability pension. Federal and state taxes free Person with, Persons with disabilities. Federal and state taxes free Unemployment compensation, paid as substitute for, Types of unemployment compensation. Federal and state taxes free Disaster relief Disaster mitigation payments, Disaster mitigation payments. Federal and state taxes free Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Federal and state taxes free Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. Federal and state taxes free Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. Federal and state taxes free Mortgage loan for early payment, Discounted mortgage loan. Federal and state taxes free Dividends Restricted stock, Dividends received on restricted stock. Federal and state taxes free Divorced taxpayers Stock options exercised incident to divorce, Tax form. Federal and state taxes free Down payment assistance, Down payment assistance. Federal and state taxes free E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. Federal and state taxes free Educational institutions Faculty lodging, Faculty lodging. Federal and state taxes free Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. Federal and state taxes free Tax Counseling for the Elderly, Volunteer tax counseling. Federal and state taxes free Election precinct officials, Election precinct official. Federal and state taxes free Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. Federal and state taxes free , Catch-up contributions. Federal and state taxes free Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. Federal and state taxes free Increased limit for last 3 years prior to retirement age, Increased limit. Federal and state taxes free Limit on, Elective Deferrals Reporting by employer, Reporting by employer. Federal and state taxes free Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Federal and state taxes free Emotional distress damages, Emotional distress. Federal and state taxes free Employee achievement awards, Employee achievement award. Federal and state taxes free Employee awards or bonuses, Employee awards or bonuses. Federal and state taxes free Employee compensation, Employee Compensation, Inherited property not substantially vested. Federal and state taxes free Fringe benefits, Fringe Benefits, Special valuation rules. Federal and state taxes free Restricted property, Restricted Property, Inherited property not substantially vested. Federal and state taxes free Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. Federal and state taxes free Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. Federal and state taxes free Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. Federal and state taxes free Employment Abroad, Employment abroad. Federal and state taxes free Agency fees, Employment agency fees. Federal and state taxes free Contracts Severance pay for cancellation of, Severance pay. Federal and state taxes free Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. Federal and state taxes free Conservation Subsidies, Energy conservation subsidies. Federal and state taxes free Utility rebates, Utility rebates. Federal and state taxes free Estate income, Estate and trust income. Federal and state taxes free Estimated tax Unemployment compensation, Tax withholding. Federal and state taxes free Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. Federal and state taxes free Expected inheritance, Expected inheritance. Federal and state taxes free Expenses paid by another, Expenses paid by another. Federal and state taxes free Exxon Valdez settlement, Exxon Valdez settlement income. Federal and state taxes free Eligible retirement plan, Contributions to eligible retirement plan. Federal and state taxes free Income averaging, Income averaging. Federal and state taxes free Legal expenses, Legal expenses. Federal and state taxes free Reporting requirement-statement, Statement. Federal and state taxes free F Faculty lodging, Faculty lodging. Federal and state taxes free Fair market value (FMV), Fair market value. Federal and state taxes free Stock options, Grant of option. Federal and state taxes free Farming Qualified farm debt, cancellation of, Excluded debt. Federal and state taxes free Federal employees Accrued leave payment, Accrued leave payment. Federal and state taxes free Cost-of-living allowances, Government cost-of-living allowances. Federal and state taxes free Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). Federal and state taxes free Federal income tax Refunds, Federal income tax refund. Federal and state taxes free Fees for services, Fees for services. Federal and state taxes free Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. Federal and state taxes free FICA withholding Foreign employers, U. Federal and state taxes free S. Federal and state taxes free citizens working for in U. Federal and state taxes free S. Federal and state taxes free , Social security and Medicare taxes. Federal and state taxes free Paid by employer, Social security and Medicare taxes paid by employer. Federal and state taxes free Fiduciaries Fees for services, Fees for services. Federal and state taxes free , Personal representatives. Federal and state taxes free Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. Federal and state taxes free No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. Federal and state taxes free Nutrition Program for the Elderly, Nutrition Program for the Elderly. Federal and state taxes free Foreign Currency transactions, Foreign currency transactions. Federal and state taxes free Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. Federal and state taxes free Income, Reminders Service, Service-connected disability. Federal and state taxes free Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. Federal and state taxes free Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. Federal and state taxes free Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. Federal and state taxes free Repayment of commissions paid in advance, Advance commissions and other earnings. Federal and state taxes free Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. Federal and state taxes free Personal property rental, reporting income from, Reporting business income and expenses. Federal and state taxes free Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. Federal and state taxes free Personal property rental, reporting income from, Reporting business income and expenses. Federal and state taxes free Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. Federal and state taxes free Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. Federal and state taxes free Royalties, Royalties Form 1040A Recoveries, Where to report. Federal and state taxes free Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. Federal and state taxes free Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. Federal and state taxes free Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. Federal and state taxes free , Estate and trust income. Federal and state taxes free Form 1065 Partnership return, Partnership return. Federal and state taxes free Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). Federal and state taxes free , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. Federal and state taxes free Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. Federal and state taxes free , Backup withholding. Federal and state taxes free Form 1099-C Cancellation of debt, Form 1099-C. Federal and state taxes free Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. Federal and state taxes free Form 1099-G State tax refunds, State tax refund. Federal and state taxes free Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. Federal and state taxes free Stock options exercised incident to divorce, Tax form. Federal and state taxes free Form 1099-R Charitable gift annuities, Charitable gift annuities. Federal and state taxes free Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. Federal and state taxes free Surrender of life insurance policy for cash, Surrender of policy for cash. Federal and state taxes free Form 1120-POL Political organizations, Campaign contributions. Federal and state taxes free Form 1120S S corporation return, S corporation return. Federal and state taxes free Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. Federal and state taxes free , Schedule K-1 (Form 1120S). Federal and state taxes free Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). Federal and state taxes free Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. Federal and state taxes free Archer MSAs and long-term care insurance contracts, Archer MSA contributions. Federal and state taxes free Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. Federal and state taxes free Form SSA-1099 Social security benefit statement, Form SSA-1099. Federal and state taxes free Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. Federal and state taxes free Accrued leave payment at time of retirement or resignation, Accrued leave payment. Federal and state taxes free Back pay awards, Back pay awards. Federal and state taxes free Bonuses or awards, Bonuses and awards. Federal and state taxes free Elective deferrals, reporting by employer, Reporting by employer. Federal and state taxes free Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. Federal and state taxes free Stock options from employers, Tax form. Federal and state taxes free Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. Federal and state taxes free Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. Federal and state taxes free Form W-9 Request for taxpayer identification number, Backup withholding. Federal and state taxes free Foster care, Foster care providers. Federal and state taxes free Foster Grandparent Program, National Senior Service Corps programs. Federal and state taxes free Found property, Found property. Federal and state taxes free Free tax services, Free help with your tax return. Federal and state taxes free Fringe benefits, Fringe Benefits, Special valuation rules. Federal and state taxes free Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. Federal and state taxes free Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. Federal and state taxes free Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. Federal and state taxes free Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. Federal and state taxes free Vehicle, Employer-provided vehicles. Federal and state taxes free Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. Federal and state taxes free G Gambling winnings and losses, Gambling winnings. Federal and state taxes free Gas Royalties from, Oil, gas, and minerals. Federal and state taxes free Gifts, Gifts and inheritances. Federal and state taxes free Holiday gifts from employer, Holiday gifts. Federal and state taxes free Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. Federal and state taxes free Group-term life insurance Worksheets, Figuring the taxable cost. Federal and state taxes free , Worksheet 1. Federal and state taxes free Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. Federal and state taxes free H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). Federal and state taxes free Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Federal and state taxes free Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). Federal and state taxes free Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). Federal and state taxes free Savings account, Health savings accounts (HSA). Federal and state taxes free Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. Federal and state taxes free Hobby losses, Hobby losses. Federal and state taxes free Holding period requirement, Holding period requirement. Federal and state taxes free Holiday gifts, Holiday gifts. Federal and state taxes free Holocaust victims restitution, Holocaust victims restitution. Federal and state taxes free Home, sale of, Sale of home. Federal and state taxes free Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. Federal and state taxes free Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). Federal and state taxes free Income Assigned, Assignment of income. Federal and state taxes free Business and investment, Business and Investment Income, More information. Federal and state taxes free Constructive receipt of, Constructively received income. Federal and state taxes free Estate and trust, Estate and trust income. Federal and state taxes free Foreign employers, Foreign Employer Illegal, Illegal activities. Federal and state taxes free Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. Federal and state taxes free S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. Federal and state taxes free Indian money account, Indian money account litigation settlement. Federal and state taxes free Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. Federal and state taxes free Inherited IRA, Inherited pension or IRA. Federal and state taxes free Inheritance, Gifts and inheritances. Federal and state taxes free IRA, Inherited pension or IRA. Federal and state taxes free Property not substantially vested, Inherited property not substantially vested. Federal and state taxes free Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Federal and state taxes free Insurance Credit card, Credit card insurance. Federal and state taxes free Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. Federal and state taxes free Frozen deposits, Interest on frozen deposits. Federal and state taxes free Mortgage refunds, Mortgage interest refund. Federal and state taxes free Option on insurance, Interest option on insurance. Federal and state taxes free Recovery amounts, Interest on recovery. Federal and state taxes free Savings bond, Interest on qualified savings bonds. Federal and state taxes free State and local government obligations, Interest on state and local government obligations. Federal and state taxes free Interference with business operations Damages as income, Court awards and damages. Federal and state taxes free International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. Federal and state taxes free Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. Federal and state taxes free IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. Federal and state taxes free Itemized deductions Limited, Itemized deductions limited. Federal and state taxes free Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. Federal and state taxes free Joint returns Social security benefits or railroad retirement payments, Joint return. Federal and state taxes free Joint state/local tax return Recoveries, Joint state or local income tax return. Federal and state taxes free Jury duty pay, Jury duty. Federal and state taxes free K Kickbacks, Kickbacks. Federal and state taxes free L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. Federal and state taxes free Dues, Union benefits and dues. Federal and state taxes free Strike and lockout benefits, Strike and lockout benefits. Federal and state taxes free Unemployment benefits paid from, Payments by a union. Federal and state taxes free Last day of tax year, income received on, Constructively received income. Federal and state taxes free Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. Federal and state taxes free Life insurance Employer-owned, Employer-owned life insurance contract. Federal and state taxes free Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. Federal and state taxes free Loans, Discounted mortgage loan. Federal and state taxes free (see also Mortgage) Below-market, Below-market loans. Federal and state taxes free Student, Student loans. Federal and state taxes free Lockout benefits, Strike and lockout benefits. Federal and state taxes free Lodging Campus lodging, Qualified campus lodging. Federal and state taxes free , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. Federal and state taxes free Replacement housing payments, Replacement housing payments. Federal and state taxes free Long-term care insurance, Long-term care coverage. Federal and state taxes free , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. Federal and state taxes free Lump-sum distributions Survivor benefits, Lump-sum payments. Federal and state taxes free M Manufacturer incentive payments, Manufacturer incentive payments. Federal and state taxes free Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. Federal and state taxes free Medical Care reimbursements, Reimbursement for medical care. Federal and state taxes free Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Federal and state taxes free Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Federal and state taxes free Benefits, Medicare. Federal and state taxes free Tax paid by employer, Social security and Medicare taxes paid by employer. Federal and state taxes free Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. Federal and state taxes free Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. Federal and state taxes free 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. Federal and state taxes free Discounted loan, Discounted mortgage loan. Federal and state taxes free Interest refund, Mortgage interest refund. Federal and state taxes free Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). Federal and state taxes free Relief, Mortgage relief upon sale or other disposition. Federal and state taxes free Motor vehicle, employer-provided, Employer-provided vehicles. Federal and state taxes free Moving expenses Reimbursements, Allowances and reimbursements. Federal and state taxes free , Moving expense reimbursements. Federal and state taxes free MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Federal and state taxes free N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. Federal and state taxes free National Senior Service Corps, National Senior Service Corps programs. Federal and state taxes free No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. Federal and state taxes free Nobel prize, Pulitzer, Nobel, and similar prizes. Federal and state taxes free Nonrecourse debt, Mortgage relief upon sale or other disposition. Federal and state taxes free Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. Federal and state taxes free Notary fees, Notary public. Federal and state taxes free Notes received for services, Note received for services. Federal and state taxes free Nutrition Program for the Elderly, Nutrition Program for the Elderly. Federal and state taxes free O Oil Royalties from, Oil, gas, and minerals. Federal and state taxes free Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). Federal and state taxes free Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. Federal and state taxes free Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. Federal and state taxes free Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. Federal and state taxes free Royalties, Copyrights and patents. Federal and state taxes free Peace Corps, Peace Corps. Federal and state taxes free Pensions Clergy, Pension. Federal and state taxes free Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. Federal and state taxes free Military, Military retirement pay. Federal and state taxes free Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. Federal and state taxes free Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. Federal and state taxes free Price reduced after purchase, Price reduced after purchase. Federal and state taxes free Prizes and awards, Bonuses and awards. Federal and state taxes free , Prizes and awards. Federal and state taxes free Achievement awards, Employee achievement award. Federal and state taxes free Employee awards or bonuses, Employee awards or bonuses. Federal and state taxes free Length-of-service awards, Employee achievement award. Federal and state taxes free Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. Federal and state taxes free Safety achievement, Employee achievement award. Federal and state taxes free Scholarship prizes, Prizes. Federal and state taxes free Profit-sharing plan, Retirement and profit-sharing plans. Federal and state taxes free Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. Federal and state taxes free Public safety officers killed in line of duty, Public safety officer killed in the line of duty. Federal and state taxes free Public transportation passes, employer-provided, Transportation, Transit pass. Federal and state taxes free Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. Federal and state taxes free Punitive damages, Court awards and damages. Federal and state taxes free Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). Federal and state taxes free R Raffles, Lotteries and raffles. Federal and state taxes free Railroad Retirement annuities, Railroad retirement annuities. Federal and state taxes free Retirement benefits, Social security and equivalent railroad retirement benefits. Federal and state taxes free Sick pay, Railroad sick pay. Federal and state taxes free Unemployment compensation benefits, Types of unemployment compensation. Federal and state taxes free Real estate Qualified real property business debt, cancellation of, Excluded debt. Federal and state taxes free Rebates Cash, Cash rebates. Federal and state taxes free Utility, Utility rebates. Federal and state taxes free Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. Federal and state taxes free Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. Federal and state taxes free , Unused tax credits. Federal and state taxes free Refunds Federal income tax, Federal income tax refund. Federal and state taxes free Mortgage interest, Mortgage interest refund. Federal and state taxes free State tax, State tax refund. Federal and state taxes free Rehabilitative program payments, Veterans' benefits. Federal and state taxes free Reimbursements Business expenses, Allowances and reimbursements. Federal and state taxes free Casualty losses, Casualty insurance and other reimbursements. Federal and state taxes free Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. Federal and state taxes free Moving expenses, Allowances and reimbursements. Federal and state taxes free , Moving expense reimbursements. Federal and state taxes free Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. Federal and state taxes free Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. Federal and state taxes free Repayments, Repayments, Year of deduction (or credit). Federal and state taxes free Repossession, Canceled sales contract. Federal and state taxes free Restricted property, Restricted Property, Inherited property not substantially vested. Federal and state taxes free Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. Federal and state taxes free Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. Federal and state taxes free (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. Federal and state taxes free Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. Federal and state taxes free Roth contributions, Designated Roth contributions. Federal and state taxes free Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. Federal and state taxes free Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. Federal and state taxes free Sales contracts Cancellation of, Canceled sales contract. Federal and state taxes free SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. Federal and state taxes free Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. Federal and state taxes free Self-employed persons U. Federal and state taxes free S. Federal and state taxes free citizens working for foreign employers in U. Federal and state taxes free S. Federal and state taxes free treated as, Social security and Medicare taxes. Federal and state taxes free Senior Companion Program, National Senior Service Corps programs. Federal and state taxes free Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). Federal and state taxes free Severance pay, Severance pay. Federal and state taxes free Outplacement services, Outplacement services. Federal and state taxes free Sick pay, Sick pay. Federal and state taxes free Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Federal and state taxes free SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. Federal and state taxes free Smallpox vaccine injuries, Smallpox vaccine injuries. Federal and state taxes free Social security and Medicare taxes Foreign employers, U. Federal and state taxes free S. Federal and state taxes free citizens working for in U. Federal and state taxes free S. Federal and state taxes free , Social security and Medicare taxes. Federal and state taxes free Paid by employer, Social security and Medicare taxes paid by employer. Federal and state taxes free Social security benefits, Social security and equivalent railroad retirement benefits. Federal and state taxes free Standard deduction Recoveries, Standard deduction limit. Federal and state taxes free , Standard deduction for earlier years. Federal and state taxes free State employees Unemployment benefits paid to, State employees. Federal and state taxes free State or local governments Interest on obligations of, Interest on state and local government obligations. Federal and state taxes free State or local taxes Refunds, State tax refund. Federal and state taxes free Statutory stock option holding period, Sale of the stock. Federal and state taxes free Stock appreciation rights, Stock appreciation rights. Federal and state taxes free Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. Federal and state taxes free Grant, Grant of option. Federal and state taxes free Sale, Sale of the stock. Federal and state taxes free Stock options, statutory Exercise, Exercise of option. Federal and state taxes free Grant, Grant of option. Federal and state taxes free Sale, Sale of the stock. Federal and state taxes free Stockholder debts, Stockholder debt. Federal and state taxes free Stolen property, Stolen property. Federal and state taxes free Strike benefits, Strike and lockout benefits. Federal and state taxes free Student loans Cancellation of debt, Student loans. Federal and state taxes free Substantial risk of forfeiture, Substantial risk of forfeiture. Federal and state taxes free Substantially vested property, Substantially vested. Federal and state taxes free Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. Federal and state taxes free Supplemental unemployment benefits, Supplemental unemployment benefits. Federal and state taxes free Surviving spouse Life insurance proceeds paid to, Surviving spouse. Federal and state taxes free Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. Federal and state taxes free Tax Counseling for the Elderly, Volunteer tax counseling. Federal and state taxes free Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. Federal and state taxes free Terminal illness, Exclusion for terminal illness. Federal and state taxes free Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. Federal and state taxes free Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. Federal and state taxes free Tour guides, free tours for, Free tour. Federal and state taxes free Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. Federal and state taxes free , Repayment of benefits. Federal and state taxes free Transferable property, Transferable property. Federal and state taxes free Transit passes, Transportation, Transit pass. Federal and state taxes free Travel agencies Free tour to organizer of group of tourists, Free tour. Federal and state taxes free Travel and transportation expenses Free tours from travel agencies, Free tour. Federal and state taxes free Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. Federal and state taxes free School children, transporting of, Transporting school children. Federal and state taxes free Trusts Grantor trusts, Grantor trust. Federal and state taxes free Income, Estate and trust income. Federal and state taxes free Tuition program, qualified (QTP), Qualified tuition program (QTP). Federal and state taxes free Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. Federal and state taxes free V VA payments, VA payments. Federal and state taxes free Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. 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