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Federal Tax 1040ez

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Federal Tax 1040ez

Federal tax 1040ez 36. Federal tax 1040ez   Earned Income Credit (EIC) Table of Contents What's New Reminders Introduction Useful Items - You may want to see: Do You Qualify for the Credit?If Improper Claim Made in Prior Year Part A. Federal tax 1040ez Rules for EveryoneRule 1. Federal tax 1040ez Your AGI Must Be Less Than: Rule 2. Federal tax 1040ez You Must Have a Valid Social Security Number (SSN) Rule 3. Federal tax 1040ez Your Filing Status Cannot Be Married Filing Separately Rule 4. Federal tax 1040ez You Must Be a U. Federal tax 1040ez S. Federal tax 1040ez Citizen or Resident Alien All Year Rule 5. Federal tax 1040ez You Cannot File Form 2555 or Form 2555-EZ Rule 6. Federal tax 1040ez Your Investment Income Must Be $3,300 or Less Rule 7. Federal tax 1040ez You Must Have Earned Income Part B. Federal tax 1040ez Rules If You Have a Qualifying ChildRule 8. Federal tax 1040ez Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Rule 9. Federal tax 1040ez Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Rule 10. Federal tax 1040ez You Cannot Be a Qualifying Child of Another Taxpayer Part C. Federal tax 1040ez Rules If You Do Not Have a Qualifying ChildRule 11. Federal tax 1040ez You Must Be at Least Age 25 but Under Age 65 Rule 12. Federal tax 1040ez You Cannot Be the Dependent of Another Person Rule 13. Federal tax 1040ez You Cannot Be a Qualifying Child of Another Taxpayer Rule 14. Federal tax 1040ez You Must Have Lived in the United States More Than Half of the Year Part D. Federal tax 1040ez Figuring and Claiming the EICRule 15. Federal tax 1040ez Your Earned Income Must Be Less Than: IRS Will Figure the EIC for You How To Figure the EIC Yourself ExamplesExample 1. Federal tax 1040ez John and Janet Smith (Form 1040A) Example 2. Federal tax 1040ez Kelly Green (Form 1040EZ) What's New Earned income amount is more. Federal tax 1040ez  The maximum amount of income you can earn and still get the credit has increased. Federal tax 1040ez You may be able to take the credit if: You have three or more qualifying children and you earned less than $46,227 ($51,567 if married filing jointly), You have two qualifying children and you earned less than $43,038 ($48,378 if married filing jointly), You have one qualifying child and you earned less than $37,870 ($43,210 if married filing jointly), or You do not have a qualifying child and you earned less than $14,340 ($19,680 if married filing jointly). Federal tax 1040ez Your adjusted gross income also must be less than the amount in the above list that applies to you. Federal tax 1040ez For details, see Rules 1 and 15. Federal tax 1040ez Investment income amount is more. Federal tax 1040ez  The maximum amount of investment income you can have and still get the credit has increased to $3,300. Federal tax 1040ez See Rule 6. Federal tax 1040ez Reminders Increased EIC on certain joint returns. Federal tax 1040ez  A married person filing a joint return may get more EIC than someone with the same income but a different filing status. Federal tax 1040ez As a result, the EIC table has different columns for married persons filing jointly than for everyone else. Federal tax 1040ez When you look up your EIC in the EIC Table, be sure to use the correct column for your filing status and the number of children you have. Federal tax 1040ez Online help. Federal tax 1040ez  You can use the EITC Assistant at www. Federal tax 1040ez irs. Federal tax 1040ez gov/eitc to find out if you are eligible for the credit. Federal tax 1040ez The EITC Assistant is available in English and Spanish. Federal tax 1040ez EIC questioned by IRS. Federal tax 1040ez  The IRS may ask you to provide documents to prove you are entitled to claim the EIC. Federal tax 1040ez We will tell you what documents to send us. Federal tax 1040ez These may include: birth certificates, school records, medical records, etc. Federal tax 1040ez The process of establishing your eligibility will delay your refund. Federal tax 1040ez Introduction The earned income credit (EIC) is a tax credit for certain people who work and have less than $51,567 of earned income. Federal tax 1040ez A tax credit usually means more money in your pocket. Federal tax 1040ez It reduces the amount of tax you owe. Federal tax 1040ez The EIC may also give you a refund. Federal tax 1040ez How do you get the earned income credit?   To claim the EIC, you must: Qualify by meeting certain rules, and File a tax return, even if you: Do not owe any tax, Did not earn enough money to file a return, or Did not have income taxes withheld from your pay. Federal tax 1040ez When you complete your return, you can figure your EIC by using a worksheet in the instructions for Form 1040, Form 1040A, or Form 1040EZ. Federal tax 1040ez Or, if you prefer, you can let the IRS figure the credit for you. Federal tax 1040ez How will this chapter help you?   This chapter will explain the following. Federal tax 1040ez The rules you must meet to qualify for the EIC. Federal tax 1040ez How to figure the EIC. Federal tax 1040ez Useful Items - You may want to see: Publication 596 Earned Income Credit (EIC) Form (and Instructions) Schedule EIC Earned Income Credit (Qualifying Child Information) 8862 Information To Claim Earned Income Credit After Disallowance Do You Qualify for the Credit? To qualify to claim the EIC, you must first meet all of the rules explained in Part A, Rules for Everyone . Federal tax 1040ez Then you must meet the rules in Part B, Rules If You Have a Qualifying Child , or Part C, Rules If You Do Not Have a Qualifying Child . Federal tax 1040ez There is one final rule you must meet in Part D, Figuring and Claiming the EIC . Federal tax 1040ez You qualify for the credit if you meet all the rules in each part that applies to you. Federal tax 1040ez If you have a qualifying child, the rules in Parts A, B, and D apply to you. Federal tax 1040ez If you do not have a qualifying child, the rules in Parts A, C, and D apply to you. Federal tax 1040ez Table 36-1, Earned Income Credit in a Nutshell. Federal tax 1040ez   Use Table 36–1 as a guide to Parts A, B, C, and D. Federal tax 1040ez The table is a summary of all the rules in each part. Federal tax 1040ez Do you have a qualifying child?   You have a qualifying child only if you have a child who meets the four tests described in Rule 8 and illustrated in Figure 36–1. Federal tax 1040ez If Improper Claim Made in Prior Year If your EIC for any year after 1996 was denied or reduced for any reason other than a math or clerical error, you must attach a completed Form 8862 to your next tax return to claim the EIC. Federal tax 1040ez You must also qualify to claim the EIC by meeting all the rules described in this chapter. Federal tax 1040ez However, if your EIC was denied or reduced as a result of a math or clerical error, do not attach Form 8862 to your next tax return. Federal tax 1040ez For example, if your arithmetic is incorrect, the IRS can correct it. Federal tax 1040ez If you do not provide a correct social security number, the IRS can deny the EIC. Federal tax 1040ez These kinds of errors are called math or clerical errors. Federal tax 1040ez If your EIC for any year after 1996 was denied and it was determined that your error was due to reckless or intentional disregard of the EIC rules, then you cannot claim the EIC for the next 2 years. Federal tax 1040ez If your error was due to fraud, then you cannot claim the EIC for the next 10 years. Federal tax 1040ez More information. Federal tax 1040ez   See chapter 5 in Publication 596 for more detailed information about the disallowance period and Form 8862. Federal tax 1040ez Part A. Federal tax 1040ez Rules for Everyone This part of the chapter discusses Rules 1 through 7. Federal tax 1040ez You must meet all seven rules to qualify for the earned income credit. Federal tax 1040ez If you do not meet all seven rules, you cannot get the credit and you do not need to read the rest of the chapter. Federal tax 1040ez If you meet all seven rules in this part, then read either Part B or Part C (whichever applies) for more rules you must meet. Federal tax 1040ez Rule 1. Federal tax 1040ez Your AGI Must Be Less Than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Federal tax 1040ez Adjusted gross income (AGI). Federal tax 1040ez   AGI is the amount on line 38 (Form 1040), line 22 (Form 1040A), or line 4 (Form 1040EZ). Federal tax 1040ez If your AGI is equal to or more than the applicable limit listed above, you cannot claim the EIC. Federal tax 1040ez Example. Federal tax 1040ez Your AGI is $38,550, you are single, and you have one qualifying child. Federal tax 1040ez You cannot claim the EIC because your AGI is not less than $37,870. Federal tax 1040ez However, if your filing status was married filing jointly, you might be able to claim the EIC because your AGI is less than $43,210. Federal tax 1040ez Community property. Federal tax 1040ez   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3 ), and live in a state that has community property laws, your AGI includes that portion of both your and your spouse's wages that you are required to include in gross income. Federal tax 1040ez This is different from the community property rules that apply under Rule 7 . Federal tax 1040ez Rule 2. Federal tax 1040ez You Must Have a Valid Social Security Number (SSN) To claim the EIC, you (and your spouse, if filing a joint return) must have a valid SSN issued by the Social Security Administration (SSA). Federal tax 1040ez Any qualifying child listed on Schedule EIC also must have a valid SSN. Federal tax 1040ez (See Rule 8 if you have a qualifying child. Federal tax 1040ez ) If your social security card (or your spouse's, if filing a joint return) says “Not valid for employment” and your SSN was issued so that you (or your spouse) could get a federally funded benefit, you cannot get the EIC. Federal tax 1040ez An example of a federally funded benefit is Medicaid. Federal tax 1040ez If you have a card with the legend “Not valid for employment” and your immigration status has changed so that you are now a U. Federal tax 1040ez S. Federal tax 1040ez citizen or permanent resident, ask the SSA for a new social security card without the legend. Federal tax 1040ez U. Federal tax 1040ez S. Federal tax 1040ez citizen. Federal tax 1040ez   If you were a U. Federal tax 1040ez S. Federal tax 1040ez citizen when you received your SSN, you have a valid SSN. Federal tax 1040ez Valid for work only with INS or DHS authorization. Federal tax 1040ez   If your social security card reads “Valid for work only with INS authorization” or “Valid for work only with DHS authorization,” you have a valid SSN, but only if that authorization is still valid. Federal tax 1040ez SSN missing or incorrect. Federal tax 1040ez   If an SSN for you or your spouse is missing from your tax return or is incorrect, you may not get the EIC. Federal tax 1040ez Other taxpayer identification number. Federal tax 1040ez   You cannot get the EIC if, instead of an SSN, you (or your spouse, if filing a joint return) have an individual taxpayer identification number (ITIN). Federal tax 1040ez ITINs are issued by the Internal Revenue Service to noncitizens who cannot get an SSN. Federal tax 1040ez No SSN. Federal tax 1040ez   If you do not have a valid SSN, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Federal tax 1040ez You cannot claim the EIC. Federal tax 1040ez Getting an SSN. Federal tax 1040ez   If you (or your spouse, if filing a joint return) do not have an SSN, you can apply for one by filing Form SS-5, Application for a Social Security Card, with the SSA. Federal tax 1040ez You can get Form SS-5 online at www. Federal tax 1040ez socialsecurity. Federal tax 1040ez gov, from your local SSA office, or by calling the SSA at 1-800-772-1213. Federal tax 1040ez Filing deadline approaching and still no SSN. Federal tax 1040ez   If the filing deadline is approaching and you still do not have an SSN, you have two choices. Federal tax 1040ez Request an automatic 6-month extension of time to file your return. Federal tax 1040ez You can get this extension by filing Form 4868, Application for Automatic Extension of Time to File U. Federal tax 1040ez S. Federal tax 1040ez Individual Income Tax Return. Federal tax 1040ez For more information, see chapter 1 . Federal tax 1040ez File the return on time without claiming the EIC. Federal tax 1040ez After receiving the SSN, file an amended return (Form 1040X, Amended U. Federal tax 1040ez S. Federal tax 1040ez Individual Income Tax Return) claiming the EIC. Federal tax 1040ez Attach a filled-in Schedule EIC if you have a qualifying child. Federal tax 1040ez Table 36-1. Federal tax 1040ez Earned Income Credit in a Nutshell First, you must meet all the rules in this column. Federal tax 1040ez Second, you must meet all the rules in one of these columns, whichever applies. Federal tax 1040ez Third, you must meet the rule in this column. Federal tax 1040ez Part A. Federal tax 1040ez  Rules for Everyone Part B. Federal tax 1040ez  Rules If You Have a Qualifying Child Part C. Federal tax 1040ez  Rules If You Do Not Have a Qualifying Child Part D. Federal tax 1040ez  Figuring and Claiming the EIC 1. Federal tax 1040ez Your adjusted gross income (AGI) must be less than: • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or   • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Federal tax 1040ez 2. Federal tax 1040ez You must have a valid social security number. Federal tax 1040ez  3. Federal tax 1040ez Your filing status cannot be “Married filing separately. Federal tax 1040ez ” 4. Federal tax 1040ez You must be a U. Federal tax 1040ez S. Federal tax 1040ez citizen or resident alien all year. Federal tax 1040ez  5. Federal tax 1040ez You cannot file Form 2555 or Form 2555-EZ (relating to foreign earned income). Federal tax 1040ez  6. Federal tax 1040ez Your investment income must be $3,300 or less. Federal tax 1040ez  7. Federal tax 1040ez You must have earned income. Federal tax 1040ez 8. Federal tax 1040ez Your child must meet the relationship, age, residency, and joint return tests. Federal tax 1040ez  9. Federal tax 1040ez Your qualifying child cannot be used by more than one person to claim the EIC. Federal tax 1040ez  10. Federal tax 1040ez You cannot be a qualifying child of another person. Federal tax 1040ez 11. Federal tax 1040ez You must be at least age 25 but under age 65. Federal tax 1040ez  12. Federal tax 1040ez You cannot be the dependent of another person. Federal tax 1040ez  13. Federal tax 1040ez You cannot be a qualifying child of another person. Federal tax 1040ez  14. Federal tax 1040ez You must have lived in the United States more than half of the year. Federal tax 1040ez 15. Federal tax 1040ez Your earned income must be less than: • $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children,  • $43,038 ($48,378 for married filing jointly) if you have two qualifying children,  • $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or   • $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Federal tax 1040ez Rule 3. Federal tax 1040ez Your Filing Status Cannot Be Married Filing Separately If you are married, you usually must file a joint return to claim the EIC. Federal tax 1040ez Your filing status cannot be “Married filing separately. Federal tax 1040ez ” Spouse did not live with you. Federal tax 1040ez   If you are married and your spouse did not live in your home at any time during the last 6 months of the year, you may be able to file as head of household, instead of married filing separately. Federal tax 1040ez In that case, you may be able to claim the EIC. Federal tax 1040ez For detailed information about filing as head of household, see chapter 2 . Federal tax 1040ez Rule 4. Federal tax 1040ez You Must Be a U. Federal tax 1040ez S. Federal tax 1040ez Citizen or Resident Alien All Year If you (or your spouse, if married) were a nonresident alien for any part of the year, you cannot claim the earned income credit unless your filing status is married filing jointly. Federal tax 1040ez You can use that filing status only if one spouse is a U. Federal tax 1040ez S. Federal tax 1040ez citizen or resident alien and you choose to treat the nonresident spouse as a U. Federal tax 1040ez S. Federal tax 1040ez resident. Federal tax 1040ez If you make this choice, you and your spouse are taxed on your worldwide income. Federal tax 1040ez If you (or your spouse, if married) were a nonresident alien for any part of the year and your filing status is not married filing jointly, enter “No” on the dotted line next to line 64a (Form 1040) or in the space to the left of line 38a (Form 1040A). Federal tax 1040ez If you need more information on making this choice, get Publication 519, U. Federal tax 1040ez S. Federal tax 1040ez Tax Guide for Aliens. Federal tax 1040ez Rule 5. Federal tax 1040ez You Cannot File Form 2555 or Form 2555-EZ You cannot claim the earned income credit if you file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. Federal tax 1040ez You file these forms to exclude income earned in foreign countries from your gross income, or to deduct or exclude a foreign housing amount. Federal tax 1040ez U. Federal tax 1040ez S. Federal tax 1040ez possessions are not foreign countries. Federal tax 1040ez See Publication 54, Tax Guide for U. Federal tax 1040ez S. Federal tax 1040ez Citizens and Resident Aliens Abroad, for more detailed information. Federal tax 1040ez Rule 6. Federal tax 1040ez Your Investment Income Must Be $3,300 or Less You cannot claim the earned income credit unless your investment income is $3,300 or less. Federal tax 1040ez If your investment income is more than $3,300, you cannot claim the credit. Federal tax 1040ez For most people, investment income is the total of the following amounts. Federal tax 1040ez Taxable interest (line 8a of Form 1040 or 1040A). Federal tax 1040ez Tax-exempt interest (line 8b of Form 1040 or 1040A). Federal tax 1040ez Dividend income (line 9a of Form 1040 or 1040A). Federal tax 1040ez Capital gain net income (line 13 of Form 1040, if more than zero, or line 10 of Form 1040A). Federal tax 1040ez If you file Form 1040EZ, your investment income is the total of the amount of line 2 and the amount of any tax-exempt interest you wrote to the right of the words “Form 1040EZ” on line 2. Federal tax 1040ez However, see Rule 6 in chapter 1 of Publication 596 if: You are filing Schedule E (Form 1040), Form 4797, or Form 8814, or You are reporting income from the rental of personal property on Form 1040, line 21. Federal tax 1040ez Rule 7. Federal tax 1040ez You Must Have Earned Income This credit is called the “earned income” credit because, to qualify, you must work and have earned income. Federal tax 1040ez If you are married and file a joint return, you meet this rule if at least one spouse works and has earned income. Federal tax 1040ez If you are an employee, earned income includes all the taxable income you get from your employer. Federal tax 1040ez If you are self-employed or a statutory employee, you will figure your earned income on EIC Worksheet B in the instructions for Form 1040. Federal tax 1040ez Earned Income Earned income includes all of the following types of income. Federal tax 1040ez Wages, salaries, tips, and other taxable employee pay. Federal tax 1040ez Employee pay is earned income only if it is taxable. Federal tax 1040ez Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Federal tax 1040ez But there is an exception for nontaxable combat pay, which you can choose to include in earned income, as explained below. Federal tax 1040ez Net earnings from self-employment. Federal tax 1040ez Gross income received as a statutory employee. Federal tax 1040ez Wages, salaries, and tips. Federal tax 1040ez   Wages, salaries, and tips you receive for working are reported to you on Form W-2, in box 1. Federal tax 1040ez You should report these on line 1 (Form 1040EZ) or line 7 (Forms 1040A and 1040). Federal tax 1040ez Nontaxable combat pay election. Federal tax 1040ez   You can elect to include your nontaxable combat pay in earned income for the earned income credit. Federal tax 1040ez Electing to include nontaxable combat pay in earned income may increase or decrease your EIC. Federal tax 1040ez Figure the credit with and without your nontaxable combat pay before making the election. Federal tax 1040ez   If you make the election, you must include in earned income all nontaxable combat pay you received. Federal tax 1040ez If you are filing a joint return and both you and your spouse received nontaxable combat pay, you can each make your own election. Federal tax 1040ez In other words, if one of you makes the election, the other one can also make it but does not have to. Federal tax 1040ez   The amount of your nontaxable combat pay should be shown in box 12 of your Form W-2 with code “Q. Federal tax 1040ez ” Self-employed persons and statutory employees. Federal tax 1040ez   If you are self-employed or received income as a statutory employee, you must use the Form 1040 instructions to see if you qualify to get the EIC. Federal tax 1040ez Approved Form 4361 or Form 4029 This section is for persons who have an approved: Form 4361, Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners, or Form 4029, Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits. Federal tax 1040ez Each approved form exempts certain income from social security taxes. Federal tax 1040ez Each form is discussed here in terms of what is or is not earned income for the EIC. Federal tax 1040ez Form 4361. Federal tax 1040ez   Whether or not you have an approved Form 4361, amounts you received for performing ministerial duties as an employee count as earned income. Federal tax 1040ez This includes wages, salaries, tips, and other taxable employee compensation. Federal tax 1040ez A nontaxable housing allowance or the nontaxable rental value of a home is not earned income. Federal tax 1040ez Also, amounts you received for performing ministerial duties, but not as an employee, do not count as earned income. Federal tax 1040ez Examples include fees for performing marriages and honoraria for delivering speeches. Federal tax 1040ez Form 4029. Federal tax 1040ez   Whether or not you have an approved Form 4029, all wages, salaries, tips, and other taxable employee compensation count as earned income. Federal tax 1040ez However, amounts you received as a self-employed individual do not count as earned income. Federal tax 1040ez Also, in figuring earned income, do not subtract losses on Schedule C, C-EZ, or F from wages on line 7 of Form 1040. Federal tax 1040ez Disability Benefits If you retired on disability, taxable benefits you receive under your employer's disability retirement plan are considered earned income until you reach minimum retirement age. Federal tax 1040ez Minimum retirement age generally is the earliest age at which you could have received a pension or annuity if you were not disabled. Federal tax 1040ez You must report your taxable disability payments on line 7 of either Form 1040 or Form 1040A until you reach minimum retirement age. Federal tax 1040ez Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension and are not considered earned income. Federal tax 1040ez Report taxable pension payments on Form 1040, lines 16a and 16b (or Form 1040A, lines 12a and 12b). Federal tax 1040ez Disability insurance payments. Federal tax 1040ez   Payments you received from a disability insurance policy that you paid the premiums for are not earned income. Federal tax 1040ez It does not matter whether you have reached minimum retirement age. Federal tax 1040ez If this policy is through your employer, the amount may be shown in box 12 of your Form W-2 with code “J. Federal tax 1040ez ” Income That Is Not Earned Income Examples of items that are not earned income include interest and dividends, pensions and annuities, social security and railroad retirement benefits (including disability benefits), alimony and child support, welfare benefits, workers' compensation benefits, unemployment compensation (insurance), nontaxable foster care payments, and veterans' benefits, including VA rehabilitation payments. Federal tax 1040ez Do not include any of these items in your earned income. Federal tax 1040ez Earnings while an inmate. Federal tax 1040ez   Amounts received for work performed while an inmate in a penal institution are not earned income when figuring the earned income credit. Federal tax 1040ez This includes amounts for work performed while in a work release program or while in a halfway house. Federal tax 1040ez Workfare payments. Federal tax 1040ez   Nontaxable workfare payments are not earned income for the EIC. Federal tax 1040ez These are cash payments certain people receive from a state or local agency that administers public assistance programs funded under the federal Temporary Assistance for Needy Families (TANF) program in return for certain work activities such as (1) work experience activities (including remodeling or repairing public housing) if private sector employment is not available, or (2) community service program activities. Federal tax 1040ez Community property. Federal tax 1040ez   If you are married, but qualify to file as head of household under special rules for married taxpayers living apart (see Rule 3 ), and live in a state that has community property laws, your earned income for the EIC does not include any amount earned by your spouse that is treated as belonging to you under those laws. Federal tax 1040ez That amount is not earned income for the EIC, even though you must include it in your gross income on your income tax return. Federal tax 1040ez Your earned income includes the entire amount you earned, even if part of it is treated as belonging to your spouse under your state's community property laws. Federal tax 1040ez Nevada, Washington, and California domestic partners. Federal tax 1040ez   If you are a registered domestic partner in Nevada, Washington, or California, the same rules apply. Federal tax 1040ez Your earned income for the EIC does not include any amount earned by your partner. Federal tax 1040ez Your earned income includes the entire amount you earned. Federal tax 1040ez For details, see Publication 555. Federal tax 1040ez Conservation Reserve Program (CRP) payments. Federal tax 1040ez   If you were receiving social security retirement benefits or social security disability benefits at the time you received any CRP payments, your CRP payments are not earned income for the EIC. Federal tax 1040ez Nontaxable military pay. Federal tax 1040ez   Nontaxable pay for members of the Armed Forces is not considered earned income for the EIC. Federal tax 1040ez Examples of nontaxable military pay are combat pay, the Basic Allowance for Housing (BAH), and the Basic Allowance for Subsistence (BAS). Federal tax 1040ez See Publication 3, Armed Forces' Tax Guide, for more information. Federal tax 1040ez    Combat pay. Federal tax 1040ez You can elect to include your nontaxable combat pay in earned income for the EIC. Federal tax 1040ez See Nontaxable combat pay election, earlier. Federal tax 1040ez Part B. Federal tax 1040ez Rules If You Have a Qualifying Child If you have met all of the rules in Part A , read Part B to see if you have a qualifying child. Federal tax 1040ez Part B discusses Rules 8 through 10. Federal tax 1040ez You must meet all three of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit with a qualifying child. Federal tax 1040ez You must file Form 1040 or Form 1040A to claim the EIC with a qualifying child. Federal tax 1040ez (You cannot file Form 1040EZ. Federal tax 1040ez ) You also must complete Schedule EIC and attach it to your return. Federal tax 1040ez If you meet all the rules in Part A and this part, read Part D to find out what to do next. Federal tax 1040ez If you do not meet Rule 8, you do not have a qualifying child. Federal tax 1040ez Read Part C to find out if you can get the earned income credit without a qualifying child. Federal tax 1040ez Rule 8. Federal tax 1040ez Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests Your child is a qualifying child if your child meets four tests. Federal tax 1040ez The four tests are: Relationship, Age, Residency, and Joint return. Federal tax 1040ez The four tests are illustrated in Figure 36–1. Federal tax 1040ez The paragraphs that follow contain more information about each test. Federal tax 1040ez Relationship Test To be your qualifying child, a child must be your: Son, daughter, stepchild, foster child, or a descendant of any of them (for example, your grandchild), or Brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them (for example, your niece or nephew). Federal tax 1040ez The following definitions clarify the relationship test. Federal tax 1040ez Adopted child. Federal tax 1040ez   An adopted child is always treated as your own child. Federal tax 1040ez The term “adopted child” includes a child who was lawfully placed with you for legal adoption. Federal tax 1040ez Foster child. Federal tax 1040ez   For the EIC, a person is your foster child if the child is placed with you by an authorized placement agency or by judgement, decree, or other order of any court of competent jurisdiction. Federal tax 1040ez An authorized placement agency includes a state or local government agency. Federal tax 1040ez It also includes a tax-exempt organization licensed by a state. Federal tax 1040ez In addition, it includes an Indian tribal government or an organization authorized by an Indian tribal government to place Indian children. Federal tax 1040ez Example. Federal tax 1040ez Debbie, who is 12 years old, was placed in your care 2 years ago by an authorized agency responsible for placing children in foster homes. Federal tax 1040ez Debbie is your foster child. Federal tax 1040ez Age Test Your child must be: Under age 19 at the end of 2013 and younger than you (or your spouse, if filing jointly), Under age 24 at the end of 2013, a student, and younger than you (or your spouse, if filing jointly), or Permanently and totally disabled at any time during 2013, regardless of age. Federal tax 1040ez    The following examples and definitions clarify the age test. Federal tax 1040ez Example 1—child not under age 19. Federal tax 1040ez Your son turned 19 on December 10. Federal tax 1040ez Unless he was permanently and totally disabled or a student, he is not a qualifying child because, at the end of the year, he was not under age 19. Federal tax 1040ez Example 2—child not younger than you or your spouse. Federal tax 1040ez Your 23-year-old brother, who is a full-time student and unmarried, lives with you and your spouse. Federal tax 1040ez He is not disabled. Federal tax 1040ez Both you and your spouse are 21 years old and you file a joint return. Federal tax 1040ez Your brother is not your qualifying child because he is not younger than you or your spouse. Federal tax 1040ez Example 3—child younger than your spouse but not younger than you. Federal tax 1040ez The facts are the same as in Example 2 except that your spouse is 25 years old. Federal tax 1040ez Because your brother is younger than your spouse, he is your qualifying child even though he is not younger than you. Federal tax 1040ez Student defined. Federal tax 1040ez   To qualify as a student, your child must be, during some part of each of any 5 calendar months during the calendar year: A full-time student at a school that has a regular teaching staff, course of study, and regular student body at the school, or A student taking a full-time, on-farm training course given by a school described in (1), or a state, county, or local government. Federal tax 1040ez The 5 calendar months need not be consecutive. Federal tax 1040ez   A full-time student is a student who is enrolled for the number of hours or courses the school considers to be full-time attendance. Federal tax 1040ez School defined. Federal tax 1040ez   A school can be an elementary school, junior or senior high school, college, university, or technical, trade, or mechanical school. Federal tax 1040ez However, on-the-job training courses, correspondence schools, and schools offering courses only through the Internet do not count as schools for the EIC. Federal tax 1040ez Vocational high school students. Federal tax 1040ez   Students who work in co-op jobs in private industry as a part of a school's regular course of classroom and practical training are considered full-time students. Federal tax 1040ez Permanently and totally disabled. Federal tax 1040ez   Your child is permanently and totally disabled if both of the following apply. Federal tax 1040ez He or she cannot engage in any substantial gainful activity because of a physical or mental condition. Federal tax 1040ez A doctor determines the condition has lasted or can be expected to last continuously for at least a year or can lead to death. Federal tax 1040ez Residency Test Your child must have lived with you in the United States for more than half of 2013. Federal tax 1040ez The following definitions clarify the residency test. Federal tax 1040ez United States. Federal tax 1040ez   This means the 50 states and the District of Columbia. Federal tax 1040ez It does not include Puerto Rico or U. Federal tax 1040ez S. Federal tax 1040ez possessions such as Guam. Federal tax 1040ez Homeless shelter. Federal tax 1040ez   Your home can be any location where you regularly live. Federal tax 1040ez You do not need a traditional home. Federal tax 1040ez For example, if your child lived with you for more than half the year in one or more homeless shelters, your child meets the residency test. Federal tax 1040ez Military personnel stationed outside the United States. Federal tax 1040ez    U. Federal tax 1040ez S. Federal tax 1040ez military personnel stationed outside the United States on extended active duty are considered to live in the United States during that duty period for purposes of the EIC. Federal tax 1040ez Figure 36-1. Federal tax 1040ez Tests for Qualifying Child Please click here for the text description of the image. Federal tax 1040ez Qualifying child Extended active duty. Federal tax 1040ez   Extended active duty means you are called or ordered to duty for an indefinite period or for a period of more than 90 days. Federal tax 1040ez Once you begin serving your extended active duty, you are still considered to have been on extended active duty even if you do not serve more than 90 days. Federal tax 1040ez Birth or death of a child. Federal tax 1040ez   A child who was born or died in 2013 is treated as having lived with you for more than half of 2013 if your home was the child's home for more than half the time he or she was alive in 2013. Federal tax 1040ez Temporary absences. Federal tax 1040ez   Count time that you or your child is away from home on a temporary absence due to a special circumstance as time the child lived with you. Federal tax 1040ez Examples of a special circumstance include illness, school attendance, business, vacation, military service, and detention in a juvenile facility. Federal tax 1040ez Kidnapped child. Federal tax 1040ez    A kidnapped child is treated as living with you for more than half of the year if the child lived with you for more than half the part of the year before the date of the kidnapping. Federal tax 1040ez The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or your child's family. Federal tax 1040ez This treatment applies for all years until the child is returned. Federal tax 1040ez However, the last year this treatment can apply is the earlier of: The year there is a determination that the child is dead, or The year the child would have reached age 18. Federal tax 1040ez   If your qualifying child has been kidnapped and meets these requirements, enter “KC,” instead of a number, on line 6 of Schedule EIC. Federal tax 1040ez Joint Return Test To meet this test, the child cannot file a joint return for the year. Federal tax 1040ez Exception. Federal tax 1040ez   An exception to the joint return test applies if your child and his or her spouse file a joint return only to claim a refund of income tax withheld or estimated tax paid. Federal tax 1040ez Example 1—child files joint return. Federal tax 1040ez You supported your 18-year-old daughter, and she lived with you all year while her husband was in the Armed Forces. Federal tax 1040ez He earned $25,000 for the year. Federal tax 1040ez The couple files a joint return. Federal tax 1040ez Because your daughter and her husband filed a joint return, she is not your qualifying child. Federal tax 1040ez Example 2—child files joint return only to claim a refund of withheld tax. Federal tax 1040ez Your 18-year-old son and his 17-year-old wife had $800 of wages from part-time jobs and no other income. Federal tax 1040ez They do not have a child. Federal tax 1040ez Neither is required to file a tax return. Federal tax 1040ez Taxes were taken out of their pay, so they filed a joint return only to get a refund of the withheld taxes. Federal tax 1040ez The exception to the joint return test applies, so your son may be your qualifying child if all the other tests are met. Federal tax 1040ez Example 3—child files joint return to claim American opportunity credit. Federal tax 1040ez The facts are the same as in Example 2 except no taxes were taken out of your son's pay. Federal tax 1040ez He and his wife are not required to file a tax return, but they file a joint return to claim an American opportunity credit of $124 and get a refund of that amount. Federal tax 1040ez Because claiming the American opportunity credit is their reason for filing the return, they are not filing it only to get a refund of income tax withheld or estimated tax paid. Federal tax 1040ez The exception to the joint return test does not apply, so your son is not your qualifying child. Federal tax 1040ez Married child. Federal tax 1040ez   Even if your child does not file a joint return, if your child was married at the end of the year, he or she cannot be your qualifying child unless: You can claim an exemption for the child, or The reason you cannot claim an exemption for the child is that you let the child's other parent claim the exemption under the Special rule for divorced or separated parents (or parents who live apart) , described later. Federal tax 1040ez Social security number. Federal tax 1040ez   The qualifying child must have a valid social security number (SSN) unless the child was born and died in 2013 and you attach to your return a copy of the child's birth certificate, death certificate, or hospital records showing a live birth. Federal tax 1040ez You cannot claim the EIC on the basis of a qualifying child if: The qualifying child's SSN is missing from your tax return or is incorrect, The qualifying child's social security card says “Not valid for employment” and was issued for use in getting a federally funded benefit, or Instead of an SSN, the qualifying child has: An individual taxpayer identification number (ITIN), which is issued to a noncitizen who cannot get an SSN, or An adoption taxpayer identification number (ATIN), which is issued to adopting parents who cannot get an SSN for the child being adopted until the adoption is final. Federal tax 1040ez   If you have more than one qualifying child and only one has a valid SSN, you can use only that child to claim the EIC. Federal tax 1040ez For more information about SSNs, see Rule 2 . Federal tax 1040ez Rule 9. Federal tax 1040ez Your Qualifying Child Cannot Be Used By More Than One Person To Claim the EIC Sometimes a child meets the tests to be a qualifying child of more than one person. Federal tax 1040ez However, only one of these persons can actually treat the child as a qualifying child. Federal tax 1040ez Only that person can use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Federal tax 1040ez The exemption for the child. Federal tax 1040ez The child tax credit. Federal tax 1040ez Head of household filing status. Federal tax 1040ez The credit for child and dependent care expenses. Federal tax 1040ez The exclusion for dependent care benefits. Federal tax 1040ez The EIC. Federal tax 1040ez The other person cannot take any of these benefits based on this qualifying child. Federal tax 1040ez In other words, you and the other person cannot agree to divide these tax benefits between you. Federal tax 1040ez The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Federal tax 1040ez The tiebreaker rules explained next explain who, if anyone, can claim the EIC when more than one person has the same qualifying child. Federal tax 1040ez However, the tiebreaker rules do not apply if the other person is your spouse and you file a joint return. Federal tax 1040ez Tiebreaker rules. Federal tax 1040ez   To determine which person can treat the child as a qualifying child to claim the six tax benefits just listed, the following tiebreaker rules apply. Federal tax 1040ez If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Federal tax 1040ez If the parents file a joint return together and can claim the child as a qualifying child, the child is treated as the qualifying child of the parents. Federal tax 1040ez If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. Federal tax 1040ez If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. Federal tax 1040ez If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. Federal tax 1040ez If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. Federal tax 1040ez If the child's parents file a joint return with each other, this rule can be applied by treating the parents' total AGI as divided evenly between them. Federal tax 1040ez See Example 8 . Federal tax 1040ez   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. Federal tax 1040ez See Examples 1 through 13 . Federal tax 1040ez   If you cannot claim the EIC because your qualifying child is treated under the tiebreaker rules as the qualifying child of another person for 2013, you may be able to take the EIC using a different qualifying child, but you cannot take the EIC using the rules in Part C for people who do not have a qualifying child. Federal tax 1040ez If the other person cannot claim the EIC. Federal tax 1040ez   If you and someone else have the same qualifying child but the other person cannot claim the EIC because he or she is not eligible or his or her earned income or AGI is too high, you may be able to treat the child as a qualifying child. Federal tax 1040ez See Examples 6 and 7 . Federal tax 1040ez But you cannot treat the child as a qualifying child to claim the EIC if the other person uses the child to claim any of the other six tax benefits listed earlier. Federal tax 1040ez Examples. Federal tax 1040ez The following examples may help you in determining whether you can claim the EIC when you and someone else have the same qualifying child. Federal tax 1040ez Example 1. Federal tax 1040ez You and your 2-year-old son Jimmy lived with your mother all year. Federal tax 1040ez You are 25 years old, unmarried, and your AGI is $9,000. Federal tax 1040ez Your only income was $9,000 from a part-time job. Federal tax 1040ez Your mother's only income was $20,000 from her job, and her AGI is $20,000. Federal tax 1040ez Jimmy's father did not live with you or Jimmy. Federal tax 1040ez The special rule explained later for divorced or separated parents (or parents who live apart) does not apply. Federal tax 1040ez Jimmy is a qualifying child of both you and your mother because he meets the relationship, age, residency, and joint return tests for both you and your mother. Federal tax 1040ez However, only one of you can treat him as a qualifying child to claim the EIC (and the other tax benefits listed earlier for which that person qualifies). Federal tax 1040ez He is not a qualifying child of anyone else, including his father. Federal tax 1040ez If you do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can treat him as a qualifying child to claim the EIC (and any of the other tax benefits listed earlier for which she qualifies). Federal tax 1040ez Example 2. Federal tax 1040ez The facts are the same as in Example 1 except your AGI is $25,000. Federal tax 1040ez Because your mother's AGI is not higher than yours, she cannot claim Jimmy as a qualifying child. Federal tax 1040ez Only you can claim him. Federal tax 1040ez Example 3. Federal tax 1040ez The facts are the same as in Example 1 except that you and your mother both claim Jimmy as a qualifying child. Federal tax 1040ez In this case, you as the child's parent will be the only one allowed to claim Jimmy as a qualifying child for the EIC and the other tax benefits listed earlier for which you qualify. Federal tax 1040ez The IRS will disallow your mother's claim to the EIC and any of the other tax benefits listed earlier unless she has another qualifying child. Federal tax 1040ez Example 4. Federal tax 1040ez The facts are the same as in Example 1 except that you also have two other young children who are qualifying children of both you and your mother. Federal tax 1040ez Only one of you can claim each child. Federal tax 1040ez However, if your mother's AGI is higher than yours, you can allow your mother to claim one or more of the children. Federal tax 1040ez For example, if you claim one child, your mother can claim the other two. Federal tax 1040ez Example 5. Federal tax 1040ez The facts are the same as in Example 1 except that you are only 18 years old. Federal tax 1040ez This means you are a qualifying child of your mother. Federal tax 1040ez Because of Rule 10 , discussed next, you cannot claim the EIC and cannot claim Jimmy as a qualifying child. Federal tax 1040ez Only your mother may be able to treat Jimmy as a qualifying child to claim the EIC. Federal tax 1040ez If your mother meets all the other requirements for claiming the EIC and you do not claim Jimmy as a qualifying child for any of the other tax benefits listed earlier, your mother can claim both you and Jimmy as qualifying children for the EIC. Federal tax 1040ez Example 6. Federal tax 1040ez The facts are the same as in Example 1 except that your mother earned $50,000 from her job. Federal tax 1040ez Because your mother's earned income is too high for her to claim the EIC, only you can claim the EIC using your son. Federal tax 1040ez Example 7. Federal tax 1040ez The facts are the same as in Example 1 except that you earned $50,000 from your job and your AGI is $50,500. Federal tax 1040ez Your earned income is too high for you to claim the EIC. Federal tax 1040ez But your mother cannot claim the EIC either, because her AGI is not higher than yours. Federal tax 1040ez Example 8. Federal tax 1040ez The facts are the same as in Example 1 except that you and Jimmy's father are married to each other, live with Jimmy and your mother, and have an AGI of $30,000 on a joint return. Federal tax 1040ez If you and your husband do not claim Jimmy as a qualifying child for the EIC or any of the other tax benefits listed earlier, your mother can claim him instead. Federal tax 1040ez Even though the AGI on your joint return, $30,000, is more than your mother's AGI of $20,000, for this purpose half of the joint AGI can be treated as yours and half as your husband's. Federal tax 1040ez In other words, each parent's AGI can be treated as $15,000. Federal tax 1040ez Example 9. Federal tax 1040ez You, your husband, and your 10-year-old son Joey lived together until August 1, 2013, when your husband moved out of the household. Federal tax 1040ez In August and September, Joey lived with you. Federal tax 1040ez For the rest of the year, Joey lived with your husband, who is Joey's father. Federal tax 1040ez Joey is a qualifying child of both you and your husband because he lived with each of you for more than half the year and because he met the relationship, age, and joint return tests for both of you. Federal tax 1040ez At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. Federal tax 1040ez You and your husband will file separate returns. Federal tax 1040ez Your husband agrees to let you treat Joey as a qualifying child. Federal tax 1040ez This means, if your husband does not claim Joey as a qualifying child for any of the tax benefits listed earlier, you can claim him as a qualifying child for any tax benefit listed earlier for which you qualify. Federal tax 1040ez However, your filing status is married filing separately, so you cannot claim the EIC or the credit for child and dependent care expenses. Federal tax 1040ez See Rule 3 . Federal tax 1040ez Example 10. Federal tax 1040ez The facts are the same as in Example 9 except that you and your husband both claim Joey as a qualifying child. Federal tax 1040ez In this case, only your husband will be allowed to treat Joey as a qualifying child. Federal tax 1040ez This is because, during 2013, the boy lived with him longer than with you. Federal tax 1040ez You cannot claim the EIC (either with or without a qualifying child). Federal tax 1040ez However, your husband's filing status is married filing separately, so he cannot claim the EIC or the credit for child and dependent care expenses. Federal tax 1040ez See Rule 3 . Federal tax 1040ez Example 11. Federal tax 1040ez You, your 5-year-old son and your son's father lived together all year. Federal tax 1040ez You and your son's father are not married. Federal tax 1040ez Your son is a qualifying child of both you and his father because he meets the relationship, age, residency, and joint return tests for both you and his father. Federal tax 1040ez Your earned income and AGI are $12,000, and your son's father's earned income and AGI are $14,000. Federal tax 1040ez Neither of you had any other income. Federal tax 1040ez Your son's father agrees to let you treat the child as a qualifying child. Federal tax 1040ez This means, if your son's father does not claim your son as a qualifying child for the EIC or any of the other tax benefits listed earlier, you can claim him as a qualifying child for the EIC and any of the other tax benefits listed earlier for which you qualify. Federal tax 1040ez Example 12. Federal tax 1040ez The facts are the same as in Example 11 except that you and your son's father both claim your son as a qualifying child. Federal tax 1040ez In this case, only your son's father will be allowed to treat your son as a qualifying child. Federal tax 1040ez This is because his AGI, $14,000, is more than your AGI, $12,000. Federal tax 1040ez You cannot claim the EIC (either with or without a qualifying child). Federal tax 1040ez Example 13. Federal tax 1040ez You and your 7-year-old niece, your sister's child, lived with your mother all year. Federal tax 1040ez You are 25 years old, and your AGI is $9,300. Federal tax 1040ez Your only income was from a part-time job. Federal tax 1040ez Your mother's AGI is $15,000. Federal tax 1040ez Her only income was from her job. Federal tax 1040ez Your niece's parents file jointly, have an AGI of less than $9,000, and do not live with you or their child. Federal tax 1040ez Your niece is a qualifying child of both you and your mother because she meets the relationship, age, residency, and joint return tests for both you and your mother. Federal tax 1040ez However, only your mother can treat her as a qualifying child. Federal tax 1040ez This is because your mother's AGI, $15,000, is more than your AGI, $9,300. Federal tax 1040ez Special rule for divorced or separated parents (or parents who live apart). Federal tax 1040ez   A child will be treated as the qualifying child of his or her noncustodial parent (for purposes of claiming an exemption and the child tax credit, but not for the EIC) if all of the following statements are true. Federal tax 1040ez The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of 2013, whether or not they are or were married. Federal tax 1040ez The child received over half of his or her support for the year from the parents. Federal tax 1040ez The child is in the custody of one or both parents for more than half of 2013. Federal tax 1040ez Either of the following statements is true. Federal tax 1040ez The custodial parent signs Form 8332 or a substantially similar statement that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches the form or statement to his or her return. Federal tax 1040ez If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. Federal tax 1040ez A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 provides that the noncustodial parent can claim the child as a dependent, and the noncustodial parent provides at least $600 for support of the child during 2013. Federal tax 1040ez  For details, see chapter 3. Federal tax 1040ez Also see Applying Rule 9 to divorced or separated parents (or parents who live apart) , next. Federal tax 1040ez Applying Rule 9 to divorced or separated parents (or parents who live apart). Federal tax 1040ez   If a child is treated as the qualifying child of the noncustodial parent under the special rule just described for children of divorced or separated parents (or parents who live apart), only the noncustodial parent can claim an exemption and the child tax credit for the child. Federal tax 1040ez However, the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for the EIC and other tax benefits listed earlier in this chapter. Federal tax 1040ez If the child is the qualifying child of more than one person for these benefits, then the tiebreaker rules determine which person can treat the child as a qualifying child. Federal tax 1040ez Example 1. Federal tax 1040ez You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Federal tax 1040ez Your AGI is $10,000. Federal tax 1040ez Your mother’s AGI is $25,000. Federal tax 1040ez Your son's father did not live with you or your son. Federal tax 1040ez Under the special rule for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child. Federal tax 1040ez However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the EIC. Federal tax 1040ez You and your mother did not have any child care expenses or dependent care benefits. Federal tax 1040ez If you do not claim your son as a qualifying child, your mother can claim him as a qualifying child for the EIC and head of household filing status, if she qualifies for these tax benefits. Federal tax 1040ez Example 2. Federal tax 1040ez The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Federal tax 1040ez Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Federal tax 1040ez Example 3. Federal tax 1040ez The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the EIC. Federal tax 1040ez Your mother also claims him as a qualifying child for head of household filing status. Federal tax 1040ez You as the child's parent will be the only one allowed to claim your son as a qualifying child for the EIC. Federal tax 1040ez The IRS will disallow your mother's claim to the EIC and head of household filing status unless she has another qualifying child. Federal tax 1040ez Rule 10. Federal tax 1040ez You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Federal tax 1040ez ) if all of the following statements are true. Federal tax 1040ez You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Federal tax 1040ez Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). Federal tax 1040ez You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student, and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. Federal tax 1040ez You lived with that person in the United States for more than half of the year. Federal tax 1040ez You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). Federal tax 1040ez For more details about the tests to be a qualifying child, see Rule 8 . Federal tax 1040ez If you are a qualifying child of another taxpayer, you cannot claim the EIC. Federal tax 1040ez This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. Federal tax 1040ez Put “No” beside line 64a (Form 1040) or line 38a (Form 1040A). Federal tax 1040ez Example. Federal tax 1040ez You and your daughter lived with your mother all year. Federal tax 1040ez You are 22 years old, unmarried, and attended a trade school full time. Federal tax 1040ez You had a part-time job and earned $5,700. Federal tax 1040ez You had no other income. Federal tax 1040ez Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother. Federal tax 1040ez She can claim the EIC if she meets all the other requirements. Federal tax 1040ez Because you are your mother's qualifying child, you cannot claim the EIC. Federal tax 1040ez This is so even if your mother cannot or does not claim the EIC. Federal tax 1040ez Child of person not required to file a return. Federal tax 1040ez   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Federal tax 1040ez Example. Federal tax 1040ez The facts are the same as in the last example except your mother had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Federal tax 1040ez As a result, you are not your mother's qualifying child. Federal tax 1040ez You can claim the EIC if you meet all the other requirements to do so. Federal tax 1040ez   See Rule 10 in Publication 596 for additional examples. Federal tax 1040ez Part C. Federal tax 1040ez Rules If You Do Not Have a Qualifying Child Read this part if you: Do not have a qualifying child, and Have met all the rules in Part A . Federal tax 1040ez  Part C discusses Rules 11 through 14. Federal tax 1040ez You must meet all four of these rules, in addition to the rules in Parts A and D , to qualify for the earned income credit without a qualifying child. Federal tax 1040ez If you have a qualifying child, the rules in this part do not apply to you. Federal tax 1040ez You can claim the credit only if you meet all the rules in Parts A, B, and D. Federal tax 1040ez See Rule 8 to find out if you have a qualifying child. Federal tax 1040ez Rule 11. Federal tax 1040ez You Must Be at Least Age 25 but Under Age 65 You must be at least age 25 but under age 65 at the end of 2013. Federal tax 1040ez If you are married filing a joint return, either you or your spouse must be at least age 25 but under age 65 at the end of 2013. Federal tax 1040ez It does not matter which spouse meets the age test, as long as one of the spouses does. Federal tax 1040ez You meet the age test if you were born after December 31, 1948, and before January 2, 1989. Federal tax 1040ez If you are married filing a joint return, you meet the age test if either you or your spouse was born after December 31, 1948, and before January 2, 1989. Federal tax 1040ez If neither you nor your spouse meets the age test, you cannot claim the EIC. Federal tax 1040ez Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Federal tax 1040ez Death of spouse. Federal tax 1040ez   If you are filing a joint return with your spouse who died in 2013, you meet the age test if your spouse was at least age 25 but under age 65 at the time of death. Federal tax 1040ez Example 1. Federal tax 1040ez You are age 28 and unmarried. Federal tax 1040ez You meet the age test. Federal tax 1040ez Example 2—spouse meets age test. Federal tax 1040ez You are married and filing a joint return. Federal tax 1040ez You are age 23 and your spouse is age 27. Federal tax 1040ez You meet the age test because your spouse is at least age 25 but under age 65. Federal tax 1040ez Example 3—spouse dies in 2013. Federal tax 1040ez You are married and filing a joint return with your spouse who died in August 2013. Federal tax 1040ez You are age 67. Federal tax 1040ez Your spouse would have become age 65 in November 2013. Federal tax 1040ez Because your spouse was under age 65 when she died, you meet the age test. Federal tax 1040ez Rule 12. Federal tax 1040ez You Cannot Be the Dependent of Another Person If you are not filing a joint return, you meet this rule if: You checked box 6a on Form 1040 or 1040A, or You did not check the “You” box on line 5 of Form 1040EZ, and you entered $10,000 on that line. Federal tax 1040ez If you are filing a joint return, you meet this rule if: You checked both box 6a and box 6b on Form 1040 or 1040A, or You and your spouse did not check either the “You” box or the “Spouse” box on line 5 of Form 1040EZ, and you entered $20,000 on that line. Federal tax 1040ez If you are not sure whether someone else can claim you (or your spouse, if filing a joint return) as a dependent, read the rules for claiming a dependent in chapter 3. Federal tax 1040ez If someone else can claim you (or your spouse, if filing a joint return) as a dependent on his or her return, but does not, you still cannot claim the credit. Federal tax 1040ez Example 1. Federal tax 1040ez In 2013, you were age 25, single, and living at home with your parents. Federal tax 1040ez You worked and were not a student. Federal tax 1040ez You earned $7,500. Federal tax 1040ez Your parents cannot claim you as a dependent. Federal tax 1040ez When you file your return, you claim an exemption for yourself by not checking the “You” box on line 5 of your Form 1040EZ and by entering $10,000 on that line. Federal tax 1040ez You meet this rule. Federal tax 1040ez You can claim the EIC if you meet all the other requirements. Federal tax 1040ez Example 2. Federal tax 1040ez The facts are the same as in Example 1 , except that you earned $2,000. Federal tax 1040ez Your parents can claim you as a dependent but decide not to. Federal tax 1040ez You do not meet this rule. Federal tax 1040ez You cannot claim the credit because your parents could have claimed you as a dependent. Federal tax 1040ez Joint returns. Federal tax 1040ez   You generally cannot be claimed as a dependent by another person if you are married and file a joint return. Federal tax 1040ez   However, another person may be able to claim you as a dependent if you and your spouse file a joint return only to get a refund of income tax withheld or estimated tax paid. Federal tax 1040ez But neither you nor your spouse can be claimed as a dependent by another person if you claim the EIC on your joint return. Federal tax 1040ez Example 1. Federal tax 1040ez You are 26 years old. Federal tax 1040ez You and your wife live with your parents and had $800 of wages from part-time jobs and no other income. Federal tax 1040ez Neither you nor your wife is required to file a tax return. Federal tax 1040ez You do not have a child. Federal tax 1040ez Taxes were taken out of your pay, so you file a joint return only to get a refund of the withheld taxes. Federal tax 1040ez Your parents are not disqualified from claiming an exemption for you just because you filed a joint return. Federal tax 1040ez They can claim exemptions for you and your wife if all the other tests to do so are met. Federal tax 1040ez Example 2. Federal tax 1040ez The facts are the same as in Example 1 except no taxes were taken out of your pay. Federal tax 1040ez Also, you and your wife are not required to file a tax return, but you file a joint return to claim an EIC of $63 and get a refund of that amount. Federal tax 1040ez Because claiming the EIC is your reason for filing the return, you are not filing it only to get a refund of income tax withheld or estimated tax paid. Federal tax 1040ez Your parents cannot claim an exemption for either you or your wife. Federal tax 1040ez Rule 13. Federal tax 1040ez You Cannot Be a Qualifying Child of Another Taxpayer You are a qualifying child of another taxpayer (your parent, guardian, foster parent, etc. Federal tax 1040ez ) if all of the following statements are true. Federal tax 1040ez You are that person's son, daughter, stepchild, foster child, or a descendant of any of them. Federal tax 1040ez Or, you are that person's brother, sister, half brother, half sister, stepbrother, or stepsister (or a descendant of any of them). Federal tax 1040ez You were: Under age 19 at the end of the year and younger than that person (or that person's spouse, if the person files jointly), Under age 24 at the end of the year, a student (as defined in Rule 8 ), and younger than that person (or that person's spouse, if the person files jointly), or Permanently and totally disabled, regardless of age. Federal tax 1040ez You lived with that person in the United States for more than half of the year. Federal tax 1040ez You are not filing a joint return for the year (or are filing a joint return only to claim a refund of withheld income tax or estimated tax paid). Federal tax 1040ez For more details about the tests to be a qualifying child, see Rule 8 . Federal tax 1040ez If you are a qualifying child of another taxpayer, you cannot claim the EIC. Federal tax 1040ez This is true even if the person for whom you are a qualifying child does not claim the EIC or meet all of the rules to claim the EIC. Federal tax 1040ez Put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Federal tax 1040ez Example. Federal tax 1040ez You lived with your mother all year. Federal tax 1040ez You are age 26, unmarried, and permanently and totally disabled. Federal tax 1040ez Your only income was from a community center where you went three days a week to answer telephones. Federal tax 1040ez You earned $5,000 for the year and provided more than half of your own support. Federal tax 1040ez Because you meet the relationship, age, residency, and joint return tests, you are a qualifying child of your mother for the EIC. Federal tax 1040ez She can claim the EIC if she meets all the other requirements. Federal tax 1040ez Because you are a qualifying child of your mother, you cannot claim the EIC. Federal tax 1040ez This is so even if your mother cannot or does not claim the EIC. Federal tax 1040ez Joint returns. Federal tax 1040ez   You generally cannot be a qualifying child of another taxpayer if you are married and file a joint return. Federal tax 1040ez   However, you may be a qualifying child of another taxpayer if you and your spouse file a joint return for the year only to get a refund of income tax withheld or estimated tax paid. Federal tax 1040ez But neither you nor your spouse can be a qualifying child of another taxpayer if you claim the EIC on your joint return. Federal tax 1040ez Child of person not required to file a return. Federal tax 1040ez   You are not the qualifying child of another taxpayer (and so may qualify to claim the EIC) if the person for whom you meet the relationship, age, residency, and joint return tests is not required to file an income tax return and either: Does not file an income tax return, or Files a return only to get a refund of income tax withheld or estimated tax paid. Federal tax 1040ez Example. Federal tax 1040ez You lived all year with your father. Federal tax 1040ez You are 27 years old, unmarried, permanently and totally disabled, and earned $13,000. Federal tax 1040ez You have no other income, no children, and provided more than half of your own support. Federal tax 1040ez Your father had no gross income, is not required to file a 2013 tax return, and does not file a 2013 tax return. Federal tax 1040ez As a result, you are not your father's qualifying child. Federal tax 1040ez You can claim the EIC if you meet all the other requirements to do so. Federal tax 1040ez   See Rule 13 in Publication 596 for additional examples. Federal tax 1040ez Rule 14. Federal tax 1040ez You Must Have Lived in the United States More Than Half of the Year Your home (and your spouse's, if filing a joint return) must have been in the United States for more than half the year. Federal tax 1040ez If it was not, put “No” next to line 64a (Form 1040), line 38a (Form 1040A), or line 8a (Form 1040EZ). Federal tax 1040ez United States. Federal tax 1040ez   This means the 50 states and the District of Columbia. Federal tax 1040ez It does not include Puerto Rico or U. Federal tax 1040ez S. Federal tax 1040ez possessions such as Guam. Federal tax 1040ez Homeless shelter. Federal tax 1040ez   Your home can be any location where you regularly live. Federal tax 1040ez You do not need a traditional home. Federal tax 1040ez If you lived in one or more homeless shelters in the United States for more than half the year, you meet this rule. Federal tax 1040ez Military personnel stationed outside the United States. Federal tax 1040ez   U. Federal tax 1040ez S. Federal tax 1040ez military personnel stationed outside the United States on extended active duty (defined in Rule 8 ) are considered to live in the United States during that duty period for purposes of the EIC. Federal tax 1040ez Part D. Federal tax 1040ez Figuring and Claiming the EIC Read this part if you have met all the rules in Parts A and B, or all the rules in Parts A and C. Federal tax 1040ez Part D discusses Rule 15 . Federal tax 1040ez You must meet this rule, in addition to the rules in Parts A and B , or Parts A and C , to qualify for the earned income credit. Federal tax 1040ez This part of the chapter also explains how to figure the amount of your credit. Federal tax 1040ez You have two choices. Federal tax 1040ez Have the IRS figure the EIC for you. Federal tax 1040ez If you want to do this, see IRS Will Figure the EIC for You . Federal tax 1040ez Figure the EIC yourself. Federal tax 1040ez If you want to do this, see How To Figure the EIC Yourself . Federal tax 1040ez Rule 15. Federal tax 1040ez Your Earned Income Must Be Less Than: $46,227 ($51,567 for married filing jointly) if you have three or more qualifying children, $43,038 ($48,378 for married filing jointly) if you have two qualifying children, $37,870 ($43,210 for married filing jointly) if you have one qualifying child, or $14,340 ($19,680 for married filing jointly) if you do not have a qualifying child. Federal tax 1040ez Earned income generally means wages, salaries, tips, other taxable employee pay, and net earnings from self-employment. Federal tax 1040ez Employee pay is earned income only if it is taxable. Federal tax 1040ez Nontaxable employee pay, such as certain dependent care benefits and adoption benefits, is not earned income. Federal tax 1040ez But there is an exception for nontaxable combat pay, which you can choose to include in earned income. Federal tax 1040ez Earned income is explained in detail in Rule 7 . Federal tax 1040ez Figuring earned income. Federal tax 1040ez   If you are self-employed, a statutory employee, or a member of the clergy or a church employee who files Schedule SE (Form 1040), you will figure your earned income when you fill out Part 4 of EIC Worksheet B in the Form 1040 instructions. Federal tax 1040ez   Otherwise, figure your earned income by using the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b or the Form 1040A instructions for lines 38a and 38b, or the worksheet in Step 2 of the Form 1040EZ instructions for lines 8a and 8b. Federal tax 1040ez   When using one of those worksheets to figure your earned income, you will start with the amount on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). Federal tax 1040ez You will then reduce that amount by any amount included on that line and described in the following list: Scholarship or fellowship grants not reported on a Form W-2, Inmate's income, and Pension or annuity from deferred compensation plans. Federal tax 1040ez Scholarship or fellowship grants not reported on a Form W-2. Federal tax 1040ez   A scholarship or fellowship grant that was not reported to you on a Form W-2 is not considered earned income for the earned income credit. Federal tax 1040ez Inmate's income. Federal tax 1040ez   Amounts received for work performed while an inmate in a penal institution are not earned income for the earned income credit. Federal tax 1040ez This includes amounts received for work performed while in a work release program or while in a halfway house. Federal tax 1040ez If you received any amount for work done while an inmate in a penal institution and that amount is included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “PRI” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). Federal tax 1040ez Pension or annuity from deferred compensation plans. Federal tax 1040ez   A pension or annuity from a nonqualified deferred compensation plan or a nongovernmental section 457 plan is not considered earned income for the earned income credit. Federal tax 1040ez If you received such an amount and it was included in the total on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ), put “DFC” and the amount on the dotted line next to line 7 (Form 1040), in the space to the left of the entry space for line 7 (Form 1040A), or in the space to the left of line 1 (Form 1040EZ). Federal tax 1040ez This amount may be reported in box 11 of your Form W-2. Federal tax 1040ez If you received such an amount but box 11 is blank, contact your employer for the amount received as a pension or annuity. Federal tax 1040ez Clergy. Federal tax 1040ez   If you are a member of the clergy who files Schedule SE and the amount on line 2 of that schedule includes an amount that was also reported on line 7 (Form 1040), subtract that amount from the amount on line 7 (Form 1040) and enter the result in the first space of the worksheet in Step 5 of the Form 1040 instructions for lines 64a and 64b. Federal tax 1040ez Put “Clergy” on the dotted line next to line 64a (Form 1040). Federal tax 1040ez Church employees. Federal tax 1040ez    A church employee means an employee (other than a minister or member of a religious order) of a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes. Federal tax 1040ez If you received wages as a
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Anchorage, AK

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Address: Better Business Bureau
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Anchorage, AK 99503

Phone Number: 907-562-0704

The Federal Tax 1040ez

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