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File 2010 Tax Return

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File 2010 Tax Return

File 2010 tax return Index A Accuracy of deposits rule, Accuracy of Deposits Rule Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. File 2010 tax return , Additional Medicare Tax withholding adjustments. File 2010 tax return Adjustments, 13. File 2010 tax return Reporting Adjustments to Form 941 or Form 944 Aliens, nonresident, Withholding income taxes on the wages of nonresident alien employees. File 2010 tax return , Withholding of social security and Medicare taxes on nonresident aliens. File 2010 tax return Allocated tips, Allocated tips. File 2010 tax return Archer MSAs, Health Savings Accounts and medical savings accounts. File 2010 tax return Assistance (see Tax help) B Backup withholding, Nonpayroll Income Tax Withholding Business expenses, employee, Employee business expense reimbursements. File 2010 tax return C Calendar, Calendar Certain foreign persons treated as American employers, Foreign persons treated as American employers. File 2010 tax return Change of business address or responsible party, Change of Business Address or Responsible Party COBRA premium assistance credit, COBRA premium assistance credit. File 2010 tax return Correcting employment taxes, Correcting employment taxes. File 2010 tax return Correcting errors, (prior period adjustments) Form 941, Prior Period Adjustments D Delivery services, private, Private Delivery Services Depositing taxes Penalties, Deposit Penalties Rules, 11. File 2010 tax return Depositing Taxes Differential wage payments, Differential wage payments. File 2010 tax return E E-file, Electronic filing by reporting agents. File 2010 tax return Election worker, State and local government employers. File 2010 tax return Electronic, Electronic deposit requirement. File 2010 tax return Electronic deposit requirement, Electronic deposit requirement. File 2010 tax return Electronic Federal Tax Payment System (EFTPS), Electronic deposit requirement. File 2010 tax return Electronic filing, Electronic Filing and Payment, Electronic filing by reporting agents. File 2010 tax return Eligibility for employment, Hiring New Employees Employees defined, Employee status under common law. File 2010 tax return Employer identification number (EIN), 1. File 2010 tax return Employer Identification Number (EIN) Employer responsibilities, Paying Wages, Pensions, or Annuities F Family employees, 3. File 2010 tax return Family Employees Final return, Final return. File 2010 tax return Form 944, 12. File 2010 tax return Filing Form 941 or Form 944 Fringe benefits, Fringe benefits. File 2010 tax return FUTA tax, 14. File 2010 tax return Federal Unemployment (FUTA) Tax G Government employers, Federal Government employers. File 2010 tax return H Health insurance plans, Health insurance plans. File 2010 tax return Health Savings Accounts (HSAs), Health Savings Accounts and medical savings accounts. File 2010 tax return Hiring new employees, Hiring New Employees Household employees, Exceptions. File 2010 tax return I Income tax withholding, Income Tax Withholding, 16. File 2010 tax return How To Use the Income Tax Withholding Tables Information returns, Information Returns International social security agreements, International social security agreements. File 2010 tax return L Long-term care insurance, Health insurance plans. File 2010 tax return Lookback period, When To Deposit M Meals and lodging, Meals and lodging. File 2010 tax return Medical care, Medical care reimbursements. File 2010 tax return Medical savings accounts, Health Savings Accounts and medical savings accounts. File 2010 tax return Medicare tax, Social Security and Medicare Taxes Mileage, Per diem or other fixed allowance. File 2010 tax return Monthly deposit schedule, Monthly Deposit Schedule Moving expenses, Moving expenses. File 2010 tax return N New employees, Hiring New Employees Noncash wages, Wages not paid in money. File 2010 tax return Nonemployee compensation, Nonpayroll Income Tax Withholding P Part-time workers, Part-Time Workers Payroll period, 8. File 2010 tax return Payroll Period Penalties, Deposit Penalties, Penalties. File 2010 tax return Private delivery services, Private Delivery Services Publications (see Tax help) R Reconciling Forms W-2 and Forms 941 or 944, Reconciling Forms W-2, W-3, and 941 or 944. File 2010 tax return Recordkeeping, Recordkeeping Reimbursements, Accountable plan. File 2010 tax return , Nonaccountable plan. File 2010 tax return , Per diem or other fixed allowance. File 2010 tax return Repayments, wages, Wage Repayments S Seasonal employers, Exceptions. File 2010 tax return Semiweekly deposit schedule, Semiweekly Deposit Schedule Sick pay, Sick pay. File 2010 tax return Social security and Medicare taxes, Social Security and Medicare Taxes Social security number, employee, 4. File 2010 tax return Employee's Social Security Number (SSN) Spouse, Business Owned and Operated by Spouses Standard mileage rate, Per diem or other fixed allowance. File 2010 tax return Statutory employees, Employee status under common law. File 2010 tax return Statutory nonemployees, Statutory employees. File 2010 tax return Successor employer, Successor employer. File 2010 tax return , Successor employer. File 2010 tax return Supplemental wages, 7. File 2010 tax return Supplemental Wages T Tax help, How To Get Tax Help Telephone help, Telephone Help Third-party sick pay tax adjustment, Adjustment of tax on third-party sick pay. File 2010 tax return Tip Rate Determination Agreement, Tip Rate Determination and Education Program. File 2010 tax return Tip Rate Determination and Education Program, Tip Rate Determination and Education Program. File 2010 tax return Tips, 6. File 2010 tax return Tips, Tips treated as supplemental wages. File 2010 tax return Trust fund recovery penalty, Trust fund recovery penalty. File 2010 tax return TTY/TDD information, How To Get Tax Help U Unemployment tax, federal, 14. File 2010 tax return Federal Unemployment (FUTA) Tax V Vacation pay, Vacation pay. File 2010 tax return W Wage repayments, Wage Repayments Wages defined, 5. File 2010 tax return Wages and Other Compensation Wages not paid in money, Wages not paid in money. File 2010 tax return Withholding Backup, Nonpayroll Income Tax Withholding Certificate, Using Form W-4 to figure withholding. File 2010 tax return Exemption, Exemption from federal income tax withholding. File 2010 tax return Fringe benefits, Withholding on fringe benefits. File 2010 tax return Income tax, Income Tax Withholding Levies, Amounts exempt from levy on wages, salary, and other income. File 2010 tax return Nonresident aliens, Withholding of social security and Medicare taxes on nonresident aliens. File 2010 tax return Pensions and annuities, Nonpayroll Income Tax Withholding Percentage method, Percentage Method Social security and Medicare taxes, Social Security and Medicare Taxes Table instructions, 16. File 2010 tax return How To Use the Income Tax Withholding Tables Tips, Tips treated as supplemental wages. File 2010 tax return Wage bracket method, Wage Bracket Method Z Zero wage return, Paying Wages, Pensions, or Annuities Prev  Up     Home   More Online Publications
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Information for Governmental Liaisons

Mission
The mission of the Office of Governmental Liaison and Disclosure is to improve tax administration by efficiently partnering with other government agencies and by effectively administering the Disclosure statutes.

IRS Information Sharing Programs
The IRS information sharing program saves government resources by partnering with agencies at all levels of government to enhance voluntary compliance with tax laws.

Congressional Affairs Program
The Congressional Affairs Program manages relationships with congressional representatives and staff.

Disclosure
The IRS Freedom of Information Program website contains information on contacting local IRS Disclosure Offices.

Disclosure - Protecting Federal Tax Information: A Message From The IRS
This video on disclosure awareness discusses what access to Federal Tax Information (FTI) is and how to guard it. It also covers how the disclosure of that information is protected by law.

Disclosure - Protecting Federal Tax Information: A Pocket Guide for Government Employees (PDF)
Publication 4761, Protecting Federal Tax Information: A Pocket Guide for Government Employees, is for federal, state and local agency employees who receive and use federal tax information (FTI). It provides basic disclosure concepts and warns of civil and criminal sanctions for misuse of FTI. It can be ordered by government agencies.

Safeguards Program
The Safeguards program and staff are responsible for ensuring that federal, state and local agencies receiving federal tax information protect it as if the information remained in IRS’s hands.

Page Last Reviewed or Updated: 26-Mar-2014

The File 2010 Tax Return

File 2010 tax return Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). File 2010 tax return 10% tax for early withdrawal from IRA or retirement plan (see Early withdrawal from deferred interest account, subheading: Tax on) 10-year tax option, 10-Year Tax Option 401(k) plans Tax treatment of contributions, Elective deferrals. File 2010 tax return 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. File 2010 tax return 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. File 2010 tax return 60 day rule, Time limit for making a rollover contribution. File 2010 tax return 70 rule, Age 70½ rule. File 2010 tax return , Nonresident alien spouse. File 2010 tax return A Abandonment of home, Abandonment. File 2010 tax return Abortion Deductibility as medical expense, Table 21-1. File 2010 tax return Medical and Dental Expenses Checklist. File 2010 tax return See Publication 502 for more information about these and other expenses. File 2010 tax return Abroad, citizens traveling or working, Employees of foreign governments or international organizations. File 2010 tax return , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. File 2010 tax return S. File 2010 tax return ) (see also Foreign employment) Absence, temporary, Temporary absences. File 2010 tax return , Temporary absences. File 2010 tax return Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. File 2010 tax return Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. File 2010 tax return Long-term care, Long-term care coverage. File 2010 tax return , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. File 2010 tax return Accidents, car, Deductible losses. File 2010 tax return Value determination, Car value. File 2010 tax return Willful negligence or intentional act as cause, Nondeductible losses. File 2010 tax return Accountable plans for employee reimbursements, Accountable Plans, Related to employer. File 2010 tax return Accountants Basis to include fees of, Cost Basis CPA review courses, Bar or CPA Review Course Accounting methods, Accounting Methods Accrual method (see Accrual method taxpayers) Cash method (see Cash method taxpayers) Change of Depreciation, to deduct unclaimed amount, Changing your accounting method to deduct unclaimed depreciation. File 2010 tax return Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. File 2010 tax return Change in, standard deduction not allowed, Persons not eligible for the standard deduction. File 2010 tax return Fiscal year, Accounting Periods, Fiscal year taxpayers. File 2010 tax return , Fiscal Years Fringe benefits, Accounting period. File 2010 tax return Accrual method taxpayers, Accrual method. File 2010 tax return Taxes paid during tax year, deduction of, You must pay the tax during your tax year. File 2010 tax return Accumulation distribution of trusts Tax on, Other taxes. File 2010 tax return Accuracy-related penalties, Accuracy-related penalty. File 2010 tax return Acknowledgment, Acknowledgment. File 2010 tax return Activities not for profit, Activity not for profit. File 2010 tax return Address, Name and Address Change of, Change of Address Foreign, Foreign address. File 2010 tax return P. File 2010 tax return O. File 2010 tax return box, P. File 2010 tax return O. File 2010 tax return box. File 2010 tax return Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. File 2010 tax return Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. File 2010 tax return Easements, Easements. File 2010 tax return Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. File 2010 tax return Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. File 2010 tax return Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. File 2010 tax return Sales of property, Adjusted basis. File 2010 tax return Section 179 deduction, Depreciation and section 179 deduction. File 2010 tax return Adjusted gross income (AGI) Medical and dental expenses and limit of deduction, How Much of the Expenses Can You Deduct?, What Tax Form Do You Use? Retirement savings contribution credit, Special Rules Adjustments, Adjustments and tax preference items. File 2010 tax return Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. File 2010 tax return , Adopted child. File 2010 tax return , Adopted child. File 2010 tax return , Taxpayer identification numbers for adoptees. File 2010 tax return Earned income credit, Adopted child. File 2010 tax return Adoption, Adoption Credit, Child with special needs. File 2010 tax return ATIN, Adoption taxpayer identification number (ATIN). File 2010 tax return , Adoption taxpayer identification number (ATIN). File 2010 tax return Child tax credit, Adopted child. File 2010 tax return (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. File 2010 tax return Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. File 2010 tax return Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. File 2010 tax return No charitable deduction for, Personal Expenses Foreign child, Foreign child. File 2010 tax return Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). File 2010 tax return , Taxpayer identification numbers for aliens. File 2010 tax return Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). File 2010 tax return Age Children's investments (see Children, subheading: Investment income of child under age 18) Form 1040EZ, taxpayer under 65 may use, You can use Form 1040EZ if all of the following apply. File 2010 tax return Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. File 2010 tax return Distribution prior to age 59, Age 59½ rule. File 2010 tax return Distribution required at age 70, IRA owners. File 2010 tax return , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. File 2010 tax return Retirement plan recipients over age 75, Who must use the General Rule. File 2010 tax return Roth IRAs, Is there an age limit for contributions?, Must you withdraw or use Roth IRA assets? Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Age test, Age Test (see Qualifying child) Agents, Losses on sales or trades of property. File 2010 tax return (see also Fiduciaries) Income paid to, Payment to an agent. File 2010 tax return Signing return, When someone can sign for you. File 2010 tax return AGI (see Adjusted gross income (AGI)) Agricultural workers (see Farmers) (see Farmworkers) Agriculture (see Farming) Aircraft Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. File 2010 tax return Airline club dues Not entertainment expenses, Club dues and membership fees. File 2010 tax return Airplanes, donations of, Cars, boats, and airplanes. File 2010 tax return Airport transportation Business-related travel expense, Table 26-1. File 2010 tax return Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. File 2010 tax return Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. File 2010 tax return Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. File 2010 tax return Child's dividends, Child's Alaska Permanent Fund dividends. File 2010 tax return Income from, You can use Form 1040EZ if all of the following apply. File 2010 tax return , You can use Form 1040A if all of the following apply. File 2010 tax return , Alaska Permanent Fund dividends. File 2010 tax return Investment income not to include, Investment income. File 2010 tax return Alaska Unemployment Compensation Fund, Contributions to state benefit funds. File 2010 tax return Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. File 2010 tax return Medical and Dental Expenses Checklist. File 2010 tax return See Publication 502 for more information about these and other expenses. File 2010 tax return Alcoholic beverages IRA prohibited transactions in, Collectibles. File 2010 tax return Aliens, Individual taxpayer identification number (ITIN) for aliens. File 2010 tax return , Not earned income. File 2010 tax return Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. File 2010 tax return , Payments not alimony. File 2010 tax return , Payments to a third party. File 2010 tax return , Life insurance premiums. File 2010 tax return , Payments for jointly-owned home. File 2010 tax return , Mortgage payments. File 2010 tax return , Taxes and insurance. File 2010 tax return , Other payments to a third party. File 2010 tax return , Instruments Executed After 1984, Exception for instruments executed before 1985. File 2010 tax return , Alimony requirements. File 2010 tax return , Cash payment requirement. File 2010 tax return , Payments to a third party. File 2010 tax return , Payments designated as not alimony. File 2010 tax return , Spouses cannot be members of the same household. File 2010 tax return , Liability for payments after death of recipient spouse. File 2010 tax return , Substitute payments. File 2010 tax return , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. File 2010 tax return , Deducting the recapture. File 2010 tax return Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. File 2010 tax return Reporting of income, Alimony. File 2010 tax return Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. File 2010 tax return Exempt-interest dividends, Alternative minimum tax treatment. File 2010 tax return Filing requirements (Table 1-3), Figuring tax. File 2010 tax return Incentive stock option, You can use Form 1040A if all of the following apply. File 2010 tax return Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. File 2010 tax return Ambulance service personnel Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Amended returns, Amended Returns and Claims for Refund, Form 1040X. File 2010 tax return , Filing Form 1040X. File 2010 tax return (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. File 2010 tax return Standard deduction, change to itemized deductions, Changing your mind. File 2010 tax return American citizens abroad, U. File 2010 tax return S. File 2010 tax return Citizens and Resident Aliens Living Abroad (see also Citizens outside U. File 2010 tax return S. File 2010 tax return ) Employment (see Foreign employment) American Indians (see Indians) American opportunity credit Tuition deduction and, Who Cannot Claim the Deduction American Samoa Income from, Individuals With Income From U. File 2010 tax return S. File 2010 tax return Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. File 2010 tax return AMT (see Alternative minimum tax (AMT)) Annuities, Rollovers (see also Rollovers) Cost computation, Cost (Investment in the Contract) Decedent's unrecovered investment in, Form W-2. File 2010 tax return Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. File 2010 tax return , Additional exceptions for nonqualified annuity contracts. File 2010 tax return Estimated tax, Withholding and estimated tax. File 2010 tax return Exclusion limit, Exclusion limit. File 2010 tax return General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. File 2010 tax return Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. File 2010 tax return Purchased annuities, Purchased annuities. File 2010 tax return Survivor's annuity, Survivors of retirees. File 2010 tax return Guaranteed payments, Guaranteed payments. File 2010 tax return IRAs as, Kinds of traditional IRAs. File 2010 tax return Joint return, Joint return. File 2010 tax return Loans from plan, Loans. File 2010 tax return Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. File 2010 tax return , More than one annuity. File 2010 tax return Partly taxable payments, Partly taxable payments. File 2010 tax return Purchased annuities, Purchased annuities. File 2010 tax return Reporting of, How To Report Retirement annuities, Retirement Plans, Pensions, and Annuities (see also Retirement plans) Rollovers, Rollovers Sale of, Sale of Annuity Gain as ordinary income, Tax-free exchange. File 2010 tax return Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. File 2010 tax return Worksheet for computation, How to use the Simplified Method. File 2010 tax return Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. File 2010 tax return Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. File 2010 tax return , Pensions and Annuities, Withholding and estimated tax. File 2010 tax return Annulled marriages Filing status, Annulled marriages. File 2010 tax return Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. File 2010 tax return Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. File 2010 tax return Real estate transactions, when required by lender, Settlement costs. File 2010 tax return Appraisals Casualty or theft losses, Appraisal. File 2010 tax return , Costs of photographs and appraisals. File 2010 tax return Archer MSAs, Medical savings accounts (MSAs). File 2010 tax return Contributions, Archer MSA contributions. File 2010 tax return Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. File 2010 tax return Medical and Dental Expenses Checklist. File 2010 tax return See Publication 502 for more information about these and other expenses. File 2010 tax return Armed forces, Types of Qualified Organizations, Table 24-1. File 2010 tax return Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. File 2010 tax return (see also Reservists) (see also Veterans' organizations) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. File 2010 tax return Dependency allotments, Armed Forces dependency allotments. File 2010 tax return Disability pay, Disability. File 2010 tax return Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. File 2010 tax return Military, Military uniforms. File 2010 tax return Military quarters allotments, Tax-exempt military quarters allowances. File 2010 tax return Naval officers on permanent duty aboard ship, Members of the Armed Forces. File 2010 tax return Permanent duty overseas, Members of the Armed Forces. File 2010 tax return Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. File 2010 tax return , Ministers' and military housing allowance. File 2010 tax return Rehabilitative program payments, Veterans' benefits. File 2010 tax return Reserves, Armed Forces reservists traveling more than 100 miles from home. File 2010 tax return Retirees' pay Taxable income, Military retirement pay. File 2010 tax return Uniforms, Military uniforms. File 2010 tax return Wages, Military Armed Forces Retiree's pay withholding, Military retirees. File 2010 tax return Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. File 2010 tax return Capital gains or losses from sale or trade of, Investment interest deducted. File 2010 tax return Artists, performing (see Performing artists) Assessments, local (see Local assessments) Assistance (see Tax help) Assistance, tax (see Tax help) Assumption of mortgage, Assumption of mortgage. File 2010 tax return Fees not included in basis, Settlement costs. File 2010 tax return At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. File 2010 tax return ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). File 2010 tax return Attachment of wages, Garnisheed wages. File 2010 tax return Attachments to return, Attachments Attorneys Bar review courses, Bar or CPA Review Course Attorneys' fees, Legal Expenses, Personal Legal Expenses Basis to include, Cost Basis Social security and railroad retirement benefits, deductions for, Legal expenses. File 2010 tax return Title to property, for preparation, filing, etc. File 2010 tax return , Settlement costs. File 2010 tax return Audits Travel expense records, If your return is examined. File 2010 tax return Auto insurance Medical expenses covered by, not deductible, Table 21-1. File 2010 tax return Medical and Dental Expenses Checklist. File 2010 tax return See Publication 502 for more information about these and other expenses. File 2010 tax return Automatic extension of time to file, Automatic Extension, When to file. File 2010 tax return Form 4868, E-file options. File 2010 tax return Automatic investment services Holding period, determination of, Automatic investment service. File 2010 tax return Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. File 2010 tax return Back pay, award for, Back pay awards. File 2010 tax return Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. File 2010 tax return Backup withholding, Backup Withholding, Backup withholding. File 2010 tax return , Backup withholding. File 2010 tax return Dividend income, Backup withholding. File 2010 tax return , Reporting tax withheld. File 2010 tax return Penalties, Penalties. File 2010 tax return Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. File 2010 tax return Reporting on Schedule D (Form 1040), How to report. File 2010 tax return Claim for refund, Exceptions for special types of refunds. File 2010 tax return , Filing a claim for refund. File 2010 tax return Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. File 2010 tax return Short-term capital loss, How to report bad debts. File 2010 tax return When deductible, When deductible. File 2010 tax return Baggage Business-related travel expense, Table 26-1. File 2010 tax return Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. File 2010 tax return Balance due, Refund or balance due. File 2010 tax return Bankruptcy Canceled debt not deemed to be income, Excluded debt. File 2010 tax return Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. File 2010 tax return Banks Automatic investment service, determination of holding period, Automatic investment service. File 2010 tax return IRAs with, When and How Can a Traditional IRA Be Opened? Losses on deposits, when casualty losses, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. File 2010 tax return Money market accounts, Money Market Funds Bar associations Charitable contributions to, Contributions to Nonqualified Organizations Bar employees Tips (see Tip income) Bar review courses, Bar or CPA Review Course Bargain sales As charitable contributions, Bargain sales. File 2010 tax return Basis of purchase, Bargain purchases. File 2010 tax return Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. File 2010 tax return Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. File 2010 tax return Bargain purchases, Bargain purchases. File 2010 tax return Bonds, Stocks and Bonds, Bond premium. File 2010 tax return Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. File 2010 tax return , Partly taxable. File 2010 tax return Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. File 2010 tax return Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. File 2010 tax return Other than cost, Basis Other Than Cost, Tax-exempt obligations. File 2010 tax return , No gain or loss. File 2010 tax return Points not to be included, Settlement costs. File 2010 tax return , Points. File 2010 tax return Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. File 2010 tax return Stock or stock rights, Basis. File 2010 tax return Tax-exempt obligations Bonds, Tax-exempt obligations. File 2010 tax return Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. File 2010 tax return Beneficiaries, Beneficiary of an estate or trust. File 2010 tax return , Rollover by surviving spouse. File 2010 tax return , Estate and trust income. File 2010 tax return , Losses. File 2010 tax return (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. File 2010 tax return , Losses. File 2010 tax return , Gifts and inheritances. File 2010 tax return , Income from property received as a gift. File 2010 tax return (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. File 2010 tax return Bingo, Table 24-1. File 2010 tax return Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. File 2010 tax return Medical and Dental Expenses Checklist. File 2010 tax return See Publication 502 for more information about these and other expenses. File 2010 tax return Birth of child, Death or birth of child. File 2010 tax return Head of household, qualifying person to file as, Death or birth. File 2010 tax return , Death or birth. File 2010 tax return Social security number to be obtained, Born and died in 2013. File 2010 tax return Birth of dependent, Death or birth. File 2010 tax return Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. File 2010 tax return Guide dogs, deductible as medical expense, Table 21-1. File 2010 tax return Medical and Dental Expenses Checklist. File 2010 tax return See Publication 502 for more information about these and other expenses. File 2010 tax return Impairment-related work expenses, deduction for, Impairment-Related Work Expenses Standard deduction for, Introduction, Higher Standard Deduction for Blindness Blood banks No charitable deduction for blood donations to, Table 24-1. File 2010 tax return Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. File 2010 tax return Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. File 2010 tax return Donations of, Cars, boats, and airplanes. File 2010 tax return Body scan, Table 21-1. File 2010 tax return Medical and Dental Expenses Checklist. File 2010 tax return See Publication 502 for more information about these and other expenses. File 2010 tax return Bona fide business purpose Travel expenses, Bona fide business purpose. File 2010 tax return Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. File 2010 tax return , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. File 2010 tax return Convertible bonds, Convertible stocks and bonds. File 2010 tax return Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. File 2010 tax return Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. File 2010 tax return Retirement of, Retirement bonds. File 2010 tax return , Redemption or retirement of bonds. File 2010 tax return Sale of, Bonds Sold Between Interest Dates Savings, U. File 2010 tax return S. File 2010 tax return Savings Bonds, Series HH bonds. File 2010 tax return , Series EE and series I bonds. File 2010 tax return Sold at premium, computation of adjusted basis, Bond premium. File 2010 tax return State or local government, tax-exempt, Tax-exempt state and local government bonds. File 2010 tax return Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. File 2010 tax return , Employee awards or bonuses. File 2010 tax return Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. File 2010 tax return Borrowed funds, Loans. File 2010 tax return , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. File 2010 tax return Bottled water, Table 21-1. File 2010 tax return Medical and Dental Expenses Checklist. File 2010 tax return See Publication 502 for more information about these and other expenses. File 2010 tax return Boy Scouts Charitable contributions to, Examples. File 2010 tax return , Table 24-1. File 2010 tax return Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. File 2010 tax return Medical and Dental Expenses Checklist. File 2010 tax return See Publication 502 for more information about these and other expenses. File 2010 tax return Breach of contract Damages as income, Court awards and damages. File 2010 tax return employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. File 2010 tax return Medical and Dental Expenses Checklist. File 2010 tax return See Publication 502 for more information about these and other expenses. File 2010 tax return Bribes, Bribes. File 2010 tax return , List of Nondeductible Expenses Brokers Form 1099-B, Sales and Trades IRAs with, When and How Can a Traditional IRA Be Opened? Commissions, Brokers' commissions. File 2010 tax return , Brokers' commissions. File 2010 tax return Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. File 2010 tax return Burglary Losses due to, Theft Burial expenses, List of Nondeductible Expenses (see Funerals) Business associates, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. File 2010 tax return Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. File 2010 tax return Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. File 2010 tax return , Allowances and reimbursements. File 2010 tax return Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. File 2010 tax return Travel (see Travel and transportation expenses) Work-related education, What Expenses Can Be Deducted Business organizations Charitable contributions to, Contributions to Nonqualified Organizations Business property As gift, adjusted basis for, Business property. File 2010 tax return Basis for depreciation, Basis for depreciation. File 2010 tax return Property use changed to, adjusted basis for, Property Changed From Personal to Business or Rental Use Sales or exchanges Like-kind exchanges, Like-kind exchanges. File 2010 tax return Business tax credits Claim for refund, Exceptions for special types of refunds. File 2010 tax return Business use of home, Home Office C Cafeteria plans, Cafeteria plans. File 2010 tax return Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. File 2010 tax return Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. File 2010 tax return Campaign contributions, Campaign contributions. File 2010 tax return , Table 24-1. File 2010 tax return Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Presidential Election Campaign Fund, Presidential Election Campaign Fund Campaign expenses, Campaign Expenses Canada Resident of, Citizen or Resident Test, Child in Canada or Mexico. File 2010 tax return Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. File 2010 tax return Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. File 2010 tax return Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. File 2010 tax return Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. File 2010 tax return , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. File 2010 tax return Carryover of, Long-term gains and losses. File 2010 tax return , Capital loss carryover. File 2010 tax return Worksheet, Figuring your carryover. File 2010 tax return Character of gain, Capital Gains and Losses Character of loss, Capital Gains and Losses Child's distributions and dividends, reporting of, Child's capital gain distributions. File 2010 tax return , Capital gain distributions and qualified dividends. File 2010 tax return Collectibles, Investment interest deducted. File 2010 tax return Deductions, Capital Losses Limit on, Limit on deduction. File 2010 tax return Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. File 2010 tax return , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. File 2010 tax return Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. File 2010 tax return Lump-sum distributions from pensions and annuities, Capital Gain Treatment Mutual funds paying, Capital Gain Distributions Net capital gain, Capital Gains and Losses, Long-term gains and losses. File 2010 tax return , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. File 2010 tax return Net long-term capital loss, Long-term gains and losses. File 2010 tax return Sale of personal items, Sale of personal items. File 2010 tax return Sale or trade of property held more than 1 year, Long-term or short-term. File 2010 tax return , Long-term gains and losses. File 2010 tax return Schedule D, Reporting Gains and Losses , Reporting Capital Gains and Losses Section 1250 gains from sale of real property, Capital Gains and Losses, Unrecaptured section 1250 gain. File 2010 tax return State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. File 2010 tax return Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. File 2010 tax return Total net loss, Total net gain or loss. File 2010 tax return Undistributed gains, Long-term gains and losses. File 2010 tax return Credit for tax on, Undistributed capital gains of mutual funds and REITs. File 2010 tax return , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. File 2010 tax return Car pools, Car pools. File 2010 tax return , Car pools. File 2010 tax return Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. File 2010 tax return Carryovers Capital loss, Long-term gains and losses. File 2010 tax return , Capital loss carryover. File 2010 tax return Worksheet, Figuring your carryover. File 2010 tax return Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. File 2010 tax return , Car Expenses and Other Employee Business Expenses, Car Expenses (see also Standard mileage rates) (see also Travel and transportation) Accidents resulting in casualty loss, Deductible losses. File 2010 tax return Value determination, Car value. File 2010 tax return Willful negligence or intentional act as cause, Nondeductible losses. File 2010 tax return Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. File 2010 tax return Allowances from employers, Per Diem and Car Allowances As capital assets, Capital Assets and Noncapital Assets Blue book to determine fair market value, Cars, boats, and airplanes. File 2010 tax return Books to determine fair market value, Car value. File 2010 tax return Business and personal use, allocation between, Business and personal use. File 2010 tax return , Separating expenses. File 2010 tax return Business-related travel expenses, Table 26-1. File 2010 tax return Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. File 2010 tax return Car pools, Car pools. File 2010 tax return Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. File 2010 tax return Charitable organization service, use for, Car expenses. File 2010 tax return Depreciation, Depreciation and section 179 deductions. File 2010 tax return Donations of, Cars, boats, and airplanes. File 2010 tax return Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). File 2010 tax return Form 2106 or 2106-EZ, how to fill out, Car expenses. File 2010 tax return Hauling tools or instruments, Hauling tools or instruments. File 2010 tax return Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. File 2010 tax return Medical transportation, Table 21-1. File 2010 tax return Medical and Dental Expenses Checklist. File 2010 tax return See Publication 502 for more information about these and other expenses. File 2010 tax return , Transportation, Car expenses. File 2010 tax return Parking (see Parking fees) Personal property taxes on, deduction of, Personal Property Taxes Reporting of, How To Report Table 26-3 showing forms to be used, Per diem allowance more than federal rate. File 2010 tax return Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. File 2010 tax return Work-related education, transportation for, Using your car. File 2010 tax return Cash Dividends paid as, Introduction Rebates, Cash rebates. File 2010 tax return Sales of property for, Payment of cash. File 2010 tax return Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. File 2010 tax return Bad debts, Basis in bad debt required. File 2010 tax return Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. File 2010 tax return Taxes paid during tax year, deduction of, You must pay the tax during your tax year. File 2010 tax return Worthless securities and negotiable promissory notes, Worthless securities. File 2010 tax return Cash rebates, Cash rebates. File 2010 tax return Casualties, Home destroyed or condemned. File 2010 tax return Casualty insurance Premiums not in property basis, Settlement costs. File 2010 tax return Reimbursements from, Casualty insurance and other reimbursements. File 2010 tax return Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). File 2010 tax return , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. File 2010 tax return , Involuntary Conversions, Adjusted Basis, Adjustments to basis. File 2010 tax return Amount of loss, Figuring a Loss Appraisals, Appraisal. File 2010 tax return , Costs of photographs and appraisals. File 2010 tax return Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. File 2010 tax return Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. File 2010 tax return Photographs and appraisals, Costs of photographs and appraisals. File 2010 tax return Deductible losses, Deductible losses. File 2010 tax return $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. File 2010 tax return Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. File 2010 tax return Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. File 2010 tax return , Disaster relief. File 2010 tax return (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. File 2010 tax return Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. File 2010 tax return Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). File 2010 tax return Nondeductible losses, Deductible losses. File 2010 tax return Proof of loss, Casualty loss proof. File 2010 tax return Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. File 2010 tax return Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. File 2010 tax return , How To Report Gains and Losses Single casualty on multiple properties, Single Casualty on Multiple Properties Cemeteries Charitable contributions to, Types of Qualified Organizations Certificate, mortgage credit, Who qualifies. File 2010 tax return Certificates of deposit (CDs), Certificates of deposit (CDs). File 2010 tax return , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. File 2010 tax return Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. File 2010 tax return Change of address, Change of Address Change of name, Name change. File 2010 tax return , Name changed. File 2010 tax return Chaplains Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Charitable contributions, Contributions, Introduction, Organizations That Qualify To Receive Deductible Contributions, Types of Qualified Organizations, Contributions You Can Deduct, Contributions From Which You Benefit, Table 24-1. File 2010 tax return Examples of Charitable Contributions—A Quick Check, Token items. File 2010 tax return , Written statement. File 2010 tax return , Contributions You Cannot Deduct, Contributions to Individuals, Contributions to Nonqualified Organizations, Contributions From Which You Benefit, Contributions of Property, Determining Fair Market Value, Large quantities. File 2010 tax return , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. File 2010 tax return , Capital gain property. File 2010 tax return , Amount of deduction — general rule. File 2010 tax return , Bargain sales. File 2010 tax return , When To Deduct, Time of making contribution. File 2010 tax return , Noncash Contributions, Additional records. File 2010 tax return , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). File 2010 tax return Charity benefit events Deduction amount for charitable contributions, Charity benefit events. File 2010 tax return Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. File 2010 tax return Checks As charitable contributions, Checks. File 2010 tax return Canceled checks as evidence of travel expenses, Canceled check. File 2010 tax return Constructive receipt of, Check received or available. File 2010 tax return Child Foster child, Rule 10. File 2010 tax return You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. File 2010 tax return You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. File 2010 tax return Child and dependent care credit, You can use Form 1040A if all of the following apply. File 2010 tax return Due diligence, Getting the information. File 2010 tax return Earned income, Earned income. File 2010 tax return Full-time student, Rule for student-spouse or spouse not able to care for self. File 2010 tax return Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. File 2010 tax return Child care, You can use Form 1040A if all of the following apply. File 2010 tax return Babysitting, Babysitting. File 2010 tax return Care providers, Childcare providers. File 2010 tax return Expenses, Child care expenses. File 2010 tax return Nursing care for healthy baby, not deductible as medical expense, Table 21-1. File 2010 tax return Medical and Dental Expenses Checklist. File 2010 tax return See Publication 502 for more information about these and other expenses. File 2010 tax return Child custody, Custodial parent and noncustodial parent. File 2010 tax return Child support, Child support payments. File 2010 tax return Alimony, difference from, Payments not alimony. File 2010 tax return , Alimony requirements. File 2010 tax return , Child support. File 2010 tax return Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. File 2010 tax return , Child tax credit. File 2010 tax return , Child Tax Credit Additional credit, Additional Child Tax Credit Amount of credit, Amount of Credit Claiming, procedure for, Claiming the Credit Limits, Special Rules, Limits on the Credit Modified adjusted gross income, Modified AGI. File 2010 tax return Married filing separately, Special Rules Qualifying child, Qualifying Child Child, qualifying, Qualifying Child Childcare Credit, Child and Dependent Care Credit Provider Taxpayer identification number, Provider Identification Test Children, Adoption Assistance, Personal Expenses (see also Adoption) Additional credit on child tax credit, Additional Child Tax Credit Adoption (see Adopted child) Babysitters, Babysitting. File 2010 tax return Birth of child Head of household, qualifying person to file as, Death or birth. File 2010 tax return , Death or birth. File 2010 tax return Social security number to be obtained, Born and died in 2013. File 2010 tax return Care providers, Childcare providers. File 2010 tax return (see also Child care) Child's tax, figuring of, Step 3. File 2010 tax return Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. File 2010 tax return Credit for, Who Should File, You can use Form 1040A if all of the following apply. File 2010 tax return (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. File 2010 tax return Death of child Head of household, qualifying person to file as, Death or birth. File 2010 tax return , Death or birth. File 2010 tax return Deductions, Line 2 (deductions). File 2010 tax return Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. File 2010 tax return Filing requirements, Child's earnings. File 2010 tax return As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. File 2010 tax return , Income from property received as a gift. File 2010 tax return Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. File 2010 tax return Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. File 2010 tax return Investment income of, Tax on unearned income of certain children. File 2010 tax return Investment income of child under age 18 Dependent filing requirements (Table 1-2), Do I Have To File a Return? Interest and dividends, Certain Children Under Age 19 or Full-Time Students Parents' election to report on Form 1040, Certain Children Under Age 19 or Full-Time Students, Investment income of child reported on parent's return. File 2010 tax return Kidnapped, Kidnapped child. File 2010 tax return , Kidnapped child. File 2010 tax return Net unearned income, figuring of, Step 1. File 2010 tax return Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. File 2010 tax return Property received as gift, income from, Income from property received as a gift. File 2010 tax return Signing return, parent for child, Spouse unable to sign. File 2010 tax return Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. File 2010 tax return Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. File 2010 tax return Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. File 2010 tax return Unearned income of, Tax on unearned income of certain children. File 2010 tax return Unearned income of certain children, Introduction Form 8615, use of (Figure 31-B), Parental information, providing of, Providing Parental Information (Form 8615, lines A–C) Parents' election to report on Form 1040, Parent's Election To Report Child's Interest and Dividends Trust income, Trust income. File 2010 tax return Unearned income defined, Unearned income defined. File 2010 tax return Chronic illness Accelerated payment of life insurance proceeds (see Accelerated death benefits) Long-term care (see Long-term care insurance contracts) Church employees Filing requirements (Table 1-3), Figuring tax. File 2010 tax return Churches, temples, etc. File 2010 tax return Charitable contributions to, Examples. File 2010 tax return , Table 24-1. File 2010 tax return Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. File 2010 tax return Citizen or resident test, Citizen or Resident Test Citizens outside U. File 2010 tax return S. File 2010 tax return Business travel outside U. File 2010 tax return S. File 2010 tax return , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. File 2010 tax return Standard meal allowance, Standard meal allowance for areas outside the continental United States. File 2010 tax return Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. File 2010 tax return S. File 2010 tax return Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. File 2010 tax return Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. File 2010 tax return Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. File 2010 tax return Civil service retirement benefits, Civil service retirement benefits. File 2010 tax return Civil suits, Court awards and damages. File 2010 tax return (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. File 2010 tax return Contributions that can be spent as individual wishes, not deductible charitable contribution, Contributions to Individuals Housing, Clergy Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. File 2010 tax return , Ministers' and military housing allowance. File 2010 tax return Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. File 2010 tax return Special income rules, Clergy Clerical help, deductibility of, Clerical Help and Office Rent Clients, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. File 2010 tax return Closing costs Real property transactions, Settlement costs. File 2010 tax return Sale of home, Settlement fees or closing costs. File 2010 tax return Clothing Military, Military uniforms. File 2010 tax return Moth damage, not casualty loss, Progressive deterioration. File 2010 tax return Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. File 2010 tax return Used clothing, charitable deduction for fair market value, Used clothing and household items. File 2010 tax return work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. File 2010 tax return Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. File 2010 tax return Coal and iron ore, Coal and iron ore. File 2010 tax return Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. File 2010 tax return Gains or losses from sale or trade of, Investment interest deducted. File 2010 tax return IRA investment in, Investment in Collectibles, Exception. File 2010 tax return College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. File 2010 tax return , Table 24-1. File 2010 tax return Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. File 2010 tax return Education costs, Qualified tuition programs (QTPs). File 2010 tax return (see also Qualified tuition programs) Employer-provided educational assistance, Qualified Education Expenses (see also Educational assistance) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. File 2010 tax return Commission drivers Deduction of expenses, Statutory employees. File 2010 tax return Commissions, Supplemental Wages Advance, Advance commissions and other earnings. File 2010 tax return IRAs with brokers, Brokers' commissions. File 2010 tax return , Brokers' commissions. File 2010 tax return Property basis to include when buyer pays, Settlement costs. File 2010 tax return Sharing of (kickbacks), Kickbacks. File 2010 tax return Unearned, deduction for repayment of, Advance commissions and other earnings. File 2010 tax return Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. File 2010 tax return Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. File 2010 tax return , Community property. File 2010 tax return Alimony, difference from, Payments not alimony. File 2010 tax return IRAs, Community property laws. File 2010 tax return Married filing separately, Community property states. File 2010 tax return Medical and dental expenses, Community property states. File 2010 tax return Commuting expenses, Commuting expenses. File 2010 tax return , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. File 2010 tax return Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. File 2010 tax return Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. File 2010 tax return Unemployment, Unemployment compensation. File 2010 tax return Computation of tax, Computations Equal amounts, Equal amounts. File 2010 tax return Negative amounts, Negative amounts. File 2010 tax return Rounding off dollars, Rounding off dollars. File 2010 tax return Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. File 2010 tax return , Condemnations. File 2010 tax return Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. File 2010 tax return Period of ownership and use, Previous home destroyed or condemned. File 2010 tax return Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. File 2010 tax return Constructive receipt of income, Constructive receipt. File 2010 tax return , Payment to an agent. File 2010 tax return , Constructive receipt. File 2010 tax return Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. File 2010 tax return , Contributions, Table 24-1. File 2010 tax return Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations, How To Report (see also Campaign contributions) (see also Charitable contributions) Nontaxable combat pay, Nontaxable combat pay. File 2010 tax return Political, Political Contributions Reservist repayments, Qualified reservist repayments. File 2010 tax return Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. File 2010 tax return Related party transactions, Losses on sales or trades of property. File 2010 tax return Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. File 2010 tax return Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. File 2010 tax return Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. File 2010 tax return Cooperative housing Dwelling unit used as home, Introduction Mortgage interest statements, Form 1098, Mortgage Interest Statement Real estate taxes, deduction of, Tenant-shareholders in a cooperative housing corporation. File 2010 tax return Sale or trade of Form 1099-S to report, Form 1099-S transactions. File 2010 tax return Period of ownership and use, Cooperative apartment. File 2010 tax return Cooperatives Patronage dividends, Patronage dividends. File 2010 tax return Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. File 2010 tax return Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. File 2010 tax return , Losses on sales or trades of property. File 2010 tax return Director fees as self-employment income, Corporate director. File 2010 tax return Reorganizations and nontaxable trade of stock, Corporate reorganizations. File 2010 tax return Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. File 2010 tax return Medical and Dental Expenses Checklist. File 2010 tax return See Publication 502 for more information about these and other expenses. File 2010 tax return Cosmetics Not deductible as medical expense, Table 21-1. File 2010 tax return Medical and Dental Expenses Checklist. File 2010 tax return See Publication 502 for more information about these and other expenses. File 2010 tax return Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. File 2010 tax return , Partly taxable. File 2010 tax return Cost-of-living allowances, Government cost-of-living allowances. File 2010 tax return Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. File 2010 tax return Examples of Charitable Contributions—A Quick Check, Membership fees or dues. File 2010 tax return Entertainment expense deduction not allowed, Club dues and membership fees. File 2010 tax return Coupon bonds, Coupon bonds. File 2010 tax return Court awards and damages (see Damages from lawsuits) Cousin, Cousin. File 2010 tax return Coverdell ESAs Additional tax on, Other taxes. File 2010 tax return CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. File 2010 tax return Charitable contributions charged to, Credit card. File 2010 tax return Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. File 2010 tax return , Credit for child and dependent care expenses. File 2010 tax return Credit for prior year minimum tax Nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Credit for the elderly or the disabled, Credit for the elderly or the disabled. File 2010 tax return , Credit for the elderly or the disabled. File 2010 tax return Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. File 2010 tax return Credit reports Costs not included in property basis, Settlement costs. File 2010 tax return Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. File 2010 tax return , Earned income credit. File 2010 tax return , Credit for child and dependent care expenses. File 2010 tax return , Credit for the elderly or the disabled. File 2010 tax return , Earned income credit. File 2010 tax return , Credit for child and dependent care expenses. File 2010 tax return , Credit for the elderly or the disabled. File 2010 tax return , Earned income credit. File 2010 tax return Alternative motor vehicle, Alternative Motor Vehicle Credit American opportunity, Special Rules Build America bonds (see Credit to holders of tax credit bonds) Capital gains, undistributed, credit for tax on, Undistributed capital gains of mutual funds and REITs. File 2010 tax return , Credit for Tax on Undistributed Capital Gain Child and dependent care, Child and Dependent Care Credit (see Child and dependent care credit) Child tax (see Child tax credit) Clean renewable energy bonds (see Credit to holders of tax credit bonds) Earned income, Earned Income Credit (EIC) (see Earned income credit) Elderly or the disabled, Credit for the Elderly or the Disabled Excess withholding, Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Foreign tax, Foreign Tax Credit Health coverage, Health Coverage Tax Credit Lifetime learning (see Lifetime learning credit) Mortgage interest, Mortgage Interest Credit Nonrefundable credits, Nonrefundable Credits Plug-in electric drive motor vehicle, Plug-in Electric Drive Motor Vehicle Credit Prior year minimum tax (AMT), nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Qualified energy conservation bonds (see Credit to holders of tax credit bonds) Qualified school construction bonds (see Credit to holders of tax credit bonds) Qualified zone academy bonds (see Credit to holders of tax credit bonds) Refundable credits, Refundable Credits Residential energy, Residential Energy Credits Retirement savings contribution, Retirement Savings Contributions Credit (Saver's Credit) Cremation Not deductible as medical expense, Table 21-1. File 2010 tax return Medical and Dental Expenses Checklist. File 2010 tax return See Publication 502 for more information about these and other expenses. File 2010 tax return Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. File 2010 tax return Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. File 2010 tax return Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. File 2010 tax return Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. File 2010 tax return D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. File 2010 tax return , Disaster relief. File 2010 tax return (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. File 2010 tax return Medical expenses as part of settlement, Damages for Personal Injuries Dating your return, Signatures Daycare centers, You can use Form 1040A if all of the following apply. File 2010 tax return , Childcare providers. File 2010 tax return , Care outside your home. File 2010 tax return (see also Child and dependent care credit) (see also Child care) De minimis benefits, De Minimis (Minimal) Benefits Deadlines (see Due dates) Death (see Decedents) Death benefits Accelerated, Accelerated Death Benefits, Exclusion for terminal illness. File 2010 tax return Life insurance proceeds (see Life insurance) Public safety officers who died or were killed in line of duty, tax exclusion, Public Safety Officer Killed in the Line of Duty Death of child, Death or birth of child. File 2010 tax return Death of dependent, Death or birth. File 2010 tax return Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. File 2010 tax return , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. File 2010 tax return Paid by another, Debts paid for you. File 2010 tax return Payoff of debt included in sales transaction, Debt paid off. File 2010 tax return Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. File 2010 tax return Refund offset against, Refunds. File 2010 tax return , Offset against debts. File 2010 tax return Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. File 2010 tax return Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. File 2010 tax return Due dates, Filing for a decedent. File 2010 tax return Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. File 2010 tax return Spouse's death, Spouse died during the year. File 2010 tax return , Spouse died. File 2010 tax return Standard deduction, Decedent's final return. File 2010 tax return Transfer of property at death, Other property transactions. File 2010 tax return Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. File 2010 tax return Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. File 2010 tax return , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. File 2010 tax return , Meals and Incidental Expenses, Entertainment Expenses (see also Bad debts) (see also Capital losses) (see also Entertainment expenses) (see also Personal exemption) (see also Points) (see also Recovery of amounts previously deducted) (see also Standard deduction) Alimony, deductible by payer, How To Deduct Alimony Paid Casualty losses, Casualty and Theft Losses of Income-Producing Property (see Capital losses) Changing claim after filing, need to amend, Amended Returns and Claims for Refund Charitable contributions, Contributions, How To Report (see also Charitable contributions) Dental expenses (see Medical and dental expenses) Depreciation, Depreciation and section 179 deduction. File 2010 tax return Educator expenses, Educator Expenses Estate, Excess Deductions of an Estate Fee-basis government officials, Special Rules Impairment-related work expenses, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. File 2010 tax return Interest (see Interest payments) Investment expenses, Investment expenses. File 2010 tax return IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. File 2010 tax return Medical and Dental Expenses Checklist. File 2010 tax return See Publication 502 for more information about these and other expenses. File 2010 tax return Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. File 2010 tax return (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. File 2010 tax return Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. File 2010 tax return Performing artists' expenses, Expenses of certain performing artists. File 2010 tax return Prepaid insurance premiums, Prepaid insurance premiums. File 2010 tax return Prescription medicines, Table 21-1. File 2010 tax return Medical and Dental Expenses Checklist. File 2010 tax return See Publication 502 for more information about these and other expenses. File 2010 tax return Rental expenses, When to deduct. File 2010 tax return Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. File 2010 tax return Car expenses, Depreciation and section 179 deductions. File 2010 tax return Self-employed persons Health insurance premiums, Health Insurance Costs for Self-Employed Persons Social security and railroad retirement benefits, Deductions Related to Your Benefits Standard deduction, Standard Deduction, Married persons who filed separate returns. File 2010 tax return Stop-smoking programs, Table 21-1. File 2010 tax return Medical and Dental Expenses Checklist. File 2010 tax return See Publication 502 for more information about these and other expenses. File 2010 tax return Student loan interest deduction (see Student loans) Theft loss, Casualty and Theft Losses of Income-Producing Property Transportation expenses (see Travel and transportation expenses) Union dues (see Labor unions) Work-related education, What Expenses Can Be Deducted Deeds Preparation costs for, Amounts charged for services. File 2010 tax return Recording fees, basis to include, Real estate taxes. File 2010 tax return Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. File 2010 tax return Nonqualified plans, Nonqualified deferred compensation plans. File 2010 tax return Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. File 2010 tax return Delivery services, Private delivery services. File 2010 tax return Business-related travel expense, Table 26-1. File 2010 tax return Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. File 2010 tax return Demutualization of life insurance companies, Demutualization of life insurance companies. File 2010 tax return Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. File 2010 tax return Medical and Dental Expenses Checklist. File 2010 tax return See Publication 502 for more information about these and other expenses. File 2010 tax return Dependent care Benefits, Dependent care benefits. File 2010 tax return , Dependent Care Benefits Center, Dependent care center. File 2010 tax return Credit for, Child and Dependent Care Credit Dependent taxpayer test, Dependent Taxpayer Test Dependents, Who Should File, You can use Form 1040A if all of the following apply. File 2010 tax return , Exception for adopted child. File 2010 tax return , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). File 2010 tax return (see also Child tax credit) Birth of, Death or birth. File 2010 tax return Born and died within year, Exception. File 2010 tax return , Born and died in 2013. File 2010 tax return Death of, Death or birth. File 2010 tax return Deceased dependent's medical and dental expenses, What if you pay medical expenses of a deceased spouse or dependent? Disabled dependent care expenses, deduction for, Disabled Dependent Care Expenses Exemption for, Exemptions for Dependents Filing requirements, Child's earnings. File 2010 tax return Earned income, unearned income, and gross income levels (Table 1-2), Do I Have To File a Return? Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Medical and dental expenses, Dependent Qualifying child, Qualifying Child, Qualifying Child Qualifying relative, Qualifying Relative, Qualifying Child Social security number, Dependent's SSN. File 2010 tax return Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). File 2010 tax return , Taxpayer identification numbers for aliens. File 2010 tax return Alien dependents, Born and died in 2013. File 2010 tax return Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. File 2010 tax return Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. File 2010 tax return Deposits, Fees and deposits. File 2010 tax return Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. File 2010 tax return Depreciation Adjustment to basis for, Depreciation and section 179 deduction. File 2010 tax return Cars, Depreciation and section 179 deductions. File 2010 tax return Change of use of property, Basis for depreciation. File 2010 tax return Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. File 2010 tax return Form 4562 Rental property depreciation, Depreciation Home computer, Depreciation on Home Computer Property used in trade or business, as noncapital assets, Capital Assets and Noncapital Assets Real property Gain from disposition of property, Depreciation after May 6, 1997. File 2010 tax return Land, no depreciation of, Land. File 2010 tax return Rental property, Depreciation. File 2010 tax return , Depreciation Designated Roth Account Defined. File 2010 tax return , Designated Roth accounts. File 2010 tax return Designated Roth account, Designated Roth accounts. File 2010 tax return , Designated Roth accounts. File 2010 tax return Destroyed records, Destroyed records. File 2010 tax return Diaper service, Table 21-1. File 2010 tax return Medical and Dental Expenses Checklist. File 2010 tax return See Publication 502 for more information about these and other expenses. File 2010 tax return Differential wage payments, Differential wage payments. File 2010 tax return Differential wages Wages for reservists Military reserves, Differential wage payments. File 2010 tax return Direct deposit of refunds, Refunds Directors' fees, Corporate director. File 2010 tax return Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. File 2010 tax return , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. File 2010 tax return Armed forces, Disability. File 2010 tax return Blind (see Blind persons) Cafeteria plans, Cafeteria plans. File 2010 tax return Credit for (see Elderly or disabled, credit for) Dependent who is disabled, deduction for care expenses, Disabled Dependent Care Expenses Guide dogs, deductible as medical expense, Table 21-1. File 2010 tax return Medical and Dental Expenses Checklist. File 2010 tax return See Publication 502 for more information about these and other expenses. File 2010 tax return Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. File 2010 tax return Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. File 2010 tax return Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. File 2010 tax return Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. File 2010 tax return Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. File 2010 tax return Social security and railroad retirement benefits, deductions for, Disability payments. File 2010 tax return Special school or home for, deductibility of medical expense, Table 21-1. File 2010 tax return Medical and Dental Expenses Checklist. File 2010 tax return See Publication 502 for more information about these and other expenses. File 2010 tax return Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. File 2010 tax return Workers' compensation, Workers' Compensation Disability Income, Disability income. File 2010 tax return Disability benefits Earned income credit, Form 4029. File 2010 tax return Disability insurance payments Earned income credit, Disability insurance payments. File 2010 tax return Disability, permanent and total disability, Permanent and total disability. File 2010 tax return Disabled Child, Permanently and totally disabled. File 2010 tax return Dependent, Disabled dependent working at sheltered workshop. File 2010 tax return Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. File 2010 tax return , Disaster relief payments. File 2010 tax return , Disaster relief. File 2010 tax return (see also Terrorist attacks) Cash gifts to victims, Cash gifts. File 2010 tax return Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. File 2010 tax return Unemployment assistance, Types of unemployment compensation. File 2010 tax return Employer's emergency disaster fund, Employer's emergency disaster fund. File 2010 tax return Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. File 2010 tax return Grants or payments, Disaster relief grants. File 2010 tax return Replacement of lost or destroyed property, Disaster relief. File 2010 tax return Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. File 2010 tax return , Adjusted Basis Disclosure statement, Disclosure statement. File 2010 tax return Discount, bonds and notes issued at, Original Issue Discount (OID) Discounted debt instruments Capital gain or loss, Discounted Debt Instruments Discounts Employee discounts, effect on basis, Bargain purchases. File 2010 tax return Distributions, Eligible rollover distributions. File 2010 tax return (see also Rollovers) Early (see Early withdrawal from deferred interest account) Liquidating distributions, Liquidating Distributions Lump sum (see Lump-sum distributions) Nondividend distributions, Nondividend Distributions Qualified charitable, Qualified charitable distributions (QCD). File 2010 tax return Qualified reservist, Qualified reservist distributions. File 2010 tax return Required minimum distributions, Required distributions. File 2010 tax return , Required distributions. File 2010 tax return , When Must You Withdraw IRA Assets? (Required Minimum Distributions) (see also Individual retirement arrangements (IRAs)) (see also Pensions) Return of capital, Nondividend Distributions District of Columbia First-time homebuyer credit, Decreases to basis. File 2010 tax return Dividends, Dividends and Other Distributions, Form 1099-DIV. File 2010 tax return , More information. File 2010 tax return (see also Form 1099-DIV) Alaska Permanent Fund (see Alaska Permanent Fund dividends) As stock dividends and stock rights, Distributions of Stock and Stock Rights Backup withholding, Backup withholding. File 2010 tax return Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. File 2010 tax return Buying more stock with, Dividends Used to Buy More Stock Defined, Introduction Exempt-interest dividends, Other Distributions Expenses related to, deduction of, Expenses related to dividend income. File 2010 tax return Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. File 2010 tax return Insurance dividends, Dividends on insurance policies. File 2010 tax return Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. File 2010 tax return Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. File 2010 tax return Qualified, Qualified Dividends, Qualified dividends. File 2010 tax return Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. File 2010 tax return Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. File 2010 tax return Sold stock, Dividends on stock sold. File 2010 tax return Stockholder debts when canceled as, Stockholder debt. File 2010 tax return Veterans' insurance, Dividends on veterans' insurance. File 2010 tax return Divorced parents, Children of divorced or separated parents (or parents who live apart). File 2010 tax return , Applying this special rule to divorced or separated parents (or parents who live apart). File 2010 tax return Divorced taxpayers, Alimony. File 2010 tax return (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. File 2010 tax return Child custody, Custodial parent and noncustodial parent. File 2010 tax return Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. File 2010 tax return Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. File 2010 tax return , Divorced persons. File 2010 tax return IRAs, Kay Bailey Hutchison Spousal IRA. File 2010 tax return , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. File 2010 tax return Mortgage interest, payment as alimony, Divorced or separated individuals. File 2010 tax return Personal exemption, Divorced or separated spouse. File 2010 tax return Real estate taxes, allocation of, Divorced individuals. File 2010 tax return Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. File 2010 tax return Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. File 2010 tax return Domestic help Withholding, Household workers. File 2010 tax return Domestic help, no exemption for, Housekeepers, maids, or servants. File 2010 tax return