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File federal and state taxes Publication 531 - Introductory Material Table of Contents Future Developments What's New Reminder IntroductionOrdering forms and publications. File federal and state taxes Tax questions. File federal and state taxes Future Developments For the latest information about developments related to Publication 531, such as legislation enacted after this publication was published, go to www. File federal and state taxes irs. File federal and state taxes gov/pub531. File federal and state taxes What's New Additional Medicare Tax. File federal and state taxes  Beginning in 2013, a 0. File federal and state taxes 9% Additional Medicare Tax applies to Medicare wages, Railroad Retirement Tax Act (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. File federal and state taxes An employer is required to withhold Additional Medicare Tax on any Medicare wages or RRTA compensation it pays to an employee in excess of $200,000 in a calendar year without regard to the employee's filing status. File federal and state taxes An employer is required to begin withholding Additional Medicare Tax in the pay period in which it pays wages or compensation in excess of $200,000 to an employee and continue to withhold it until the end of the calendar year. File federal and state taxes Additional Medicare Tax is only imposed on the employee. File federal and state taxes There is no employer share of Additional Medicare Tax. File federal and state taxes All wages and compensation that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. File federal and state taxes Tips are subject to Additional Medicare Tax withholding, if, in combination with other wages paid by the employer, they exceed the $200,000 withholding threshold. File federal and state taxes Similarly, tips are subject to Additional Medicare Tax withholding, if, in combination with other RRTA compensation paid by the employer, they exceed the $200,000 withholding threshold. File federal and state taxes For more information on Additional Medicare Tax, go to www. File federal and state taxes irs. File federal and state taxes gov and enter “Additional Medicare Tax” in the search box. File federal and state taxes Reminder Photographs of missing children. File federal and state taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File federal and state taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File federal and state taxes You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File federal and state taxes Introduction This publication is for employees who receive tips. File federal and state taxes All tips you receive are income and are subject to federal income tax. File federal and state taxes You must include in gross income all tips you receive directly, charged tips paid to you by your employer, and your share of any tips you receive under a tip-splitting or tip-pooling arrangement. File federal and state taxes The value of noncash tips, such as tickets, passes, or other items of value, is also income and subject to tax. File federal and state taxes Reporting your tip income correctly is not difficult. File federal and state taxes You must do three things. File federal and state taxes Keep a daily tip record. File federal and state taxes Report tips to your employer. File federal and state taxes Report all your tips on your income tax return. File federal and state taxes  This publication will explain these three things and show you what to do on your tax return if you have not done the first two. File federal and state taxes This publication will also show you how to treat allocated tips. File federal and state taxes Comments and suggestions. File federal and state taxes   We welcome your comments about this publication and your suggestions for future editions. File federal and state taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File federal and state taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File federal and state taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File federal and state taxes   You can send your comments from www. File federal and state taxes irs. File federal and state taxes gov/formspubs/. File federal and state taxes Click on “More Information” and then on “Comment on Tax Forms and Publications”. File federal and state taxes   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File federal and state taxes Ordering forms and publications. File federal and state taxes   Visit www. File federal and state taxes irs. File federal and state taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File federal and state taxes Internal Revenue Service 1201 N. File federal and state taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File federal and state taxes   If you have a tax question, check the information available on IRS. File federal and state taxes gov or call 1-800-829-1040. File federal and state taxes We cannot answer tax questions sent to either of the above addresses. File federal and state taxes Prev  Up  Next   Home   More Online Publications
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Letter 549C Frequently Asked Questions

Why are you receiving this letter?

To inform you that the type of tax and tax year listed in the letter has been paid.

What do you need to do?

If you owe on another type of tax and tax year(s), you must continue to make your payments.

Who do I need to contact?

You can call us at the telephone number listed in your letter.

Page Last Reviewed or Updated: 30-Jan-2014

The File Federal And State Taxes

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