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File State Tax Return

File state tax return Publication 517 - Main Content Table of Contents Social Security CoverageCoverage of Members of the Clergy Coverage of Religious Workers (Church Employees) U. File state tax return S. File state tax return Citizens and Resident and Nonresident Aliens Ministerial ServicesMinisters Members of Religious Orders Christian Science Practitioners and Readers Exemption From Self-Employment (SE) TaxMembers of the Clergy Members of Recognized Religious Sects Self-Employment Tax: Figuring Net EarningsRegular Method Nonfarm Optional Method Income Tax: Income and ExpensesIncome Items Expense Items Income Tax Withholding and Estimated Tax Filing Your Return Retirement Savings ArrangementsDeducting contributions to tax-sheltered annuity plans. File state tax return Full-time student. File state tax return Adjusted gross income. File state tax return More information. File state tax return Earned Income Credit Comprehensive ExampleForm W-2 From Church Form W-2 From College Schedule C-EZ (Form 1040) Form 2106-EZ Schedule A (Form 1040) Schedule SE (Form 1040) Form 1040 Attachment 1 Attachment 2 How To Get Tax HelpLow Income Taxpayer Clinics Social Security Coverage This section gives information about which system (SECA or FICA) is used to collect social security and Medicare taxes from members of the clergy (ministers, members of a religious order, and Christian Science practitioners and readers) and religious workers (church employees). File state tax return Coverage of Members of the Clergy The services you perform in the exercise of your ministry, of the duties required by your religious order, or of your profession as a Christian Science practitioner or reader are covered by social security and Medicare under SECA. File state tax return Your earnings for these ministerial services (defined later) are subject to self-employment (SE) tax unless one of the following applies. File state tax return You are a member of a religious order who has taken a vow of poverty. File state tax return You ask the Internal Revenue Service (IRS) for an exemption from SE tax for your services and the IRS approves your request. File state tax return See Exemption From Self-Employment (SE) Tax , later. File state tax return You are subject only to the social security laws of a foreign country under the provisions of a social security agreement between the United States and that country. File state tax return For more information, see Bilateral Social Security (Totalization) Agreements in Publication 54. File state tax return Your earnings that are not from ministerial services may be subject to social security tax under FICA or SECA according to the rules that apply to taxpayers in general. File state tax return See Ministerial Services , later. File state tax return Ministers If you are a minister of a church, your earnings for the services you perform in your capacity as a minister are subject to SE tax, even if you perform these services as an employee of that church. File state tax return However, you can request that the IRS grant you an exemption, as discussed under Exemption From Self-Employment (SE) Tax , later. File state tax return For the specific services covered, see Ministerial Services , later. File state tax return Ministers defined. File state tax return   Ministers are individuals who are duly ordained, commissioned, or licensed by a religious body constituting a church or church denomination. File state tax return Ministers have the authority to conduct religious worship, perform sacerdotal functions, and administer ordinances or sacraments according to the prescribed tenets and practices of that church or denomination. File state tax return   If a church or denomination ordains some ministers and licenses or commissions others, anyone licensed or commissioned must be able to perform substantially all the religious functions of an ordained minister to be treated as a minister for social security purposes. File state tax return Employment status for other tax purposes. File state tax return   Even though all of your income from performing ministerial services is subject to self-employment tax for social security tax purposes, you may be an employee for income tax or retirement plan purposes in performing those same services. File state tax return For income tax or retirement plan purposes, your income earned as an employee will be considered wages. File state tax return Common-law employee. File state tax return   Under common-law rules, you are considered either an employee or a self-employed person. File state tax return Generally, you are an employee if you perform services for someone who has the legal right to control both what you do and how you do it, even if you have considerable discretion and freedom of action. File state tax return For more information about the common-law rules, see Publication 15-A, Employer's Supplemental Tax Guide. File state tax return   If a congregation employs you and pays you a salary, you are generally a common-law employee and income from the exercise of your ministry is wages for income tax purposes. File state tax return However, amounts received directly from members of the congregation, such as fees for performing marriages, baptisms, or other personal services, are not wages; such amounts are self-employment income for both income tax purposes and social security tax purposes. File state tax return Example. File state tax return A church hires and pays you a salary to perform ministerial services subject to its control. File state tax return Under the common-law rules, you are an employee of the church while performing those services. File state tax return Form SS-8. File state tax return   If you are not certain whether you are an employee or a self-employed person, you can get a determination from the IRS by filing Form SS-8. File state tax return Members of Religious Orders If you are a member of a religious order who has not taken a vow of poverty, your earnings for ministerial services you perform as a member of the order are subject to SE tax. File state tax return See Ministerial Services , later. File state tax return However, you can request that the IRS grant you an exemption as discussed under Exemption From Self-Employment (SE) Tax , later. File state tax return Vow of poverty. File state tax return   If you are a member of a religious order and have taken a vow of poverty, you are already exempt from paying SE tax on your earnings for ministerial services you perform as an agent of your church or its agencies. File state tax return You do not need to request a separate exemption. File state tax return For income tax purposes, the earnings are tax free to you. File state tax return Your earnings are considered the income of the religious order. File state tax return Services covered under FICA at the election of the order. File state tax return   However, even if you have taken a vow of poverty, the services you perform for your church or its agencies may be covered under social security. File state tax return Your services are covered if your order, or an autonomous subdivision of the order, elects social security coverage for its current and future vow-of-poverty members. File state tax return   The order or subdivision elects coverage by filing Form SS-16. File state tax return The election may cover certain vow-of-poverty members for a retroactive period of up to 20 calendar quarters before the quarter in which it files the certificate. File state tax return If the election is made, the order or subdivision pays both the employer's and employee's share of the tax. File state tax return You do not pay any of the FICA tax. File state tax return Services performed outside the order. File state tax return   Even if you are a member of a religious order who has taken a vow of poverty and the order requires you to turn over amounts you earn, your earnings are subject to federal income tax and either SE tax or FICA tax (including estimated tax payments and/or withholding) if you: Are self-employed or an employee of an organization outside your religious community, and Perform work not required by, or done on behalf of, the order. File state tax return   In these cases, your income from self-employment or as an employee of that outside organization is taxable to you directly. File state tax return You may, however, be able to take a charitable deduction for the amount you turn over to the order. File state tax return See Publication 526, Charitable Contributions. File state tax return Rulings. File state tax return   Organizations and individuals may request rulings from the IRS on whether they are religious orders, or members of a religious order, respectively, for FICA tax, SE tax, and federal income tax withholding purposes. File state tax return To request a ruling, follow the procedures in Revenue Procedure 2014-1, 2014-1 I. File state tax return R. File state tax return B. File state tax return 1, available at www. File state tax return irs. File state tax return gov/irb/2014-1_IRB/ar05. File state tax return html. File state tax return Christian Science Practitioners and Readers Generally, your earnings from services you perform in your profession as a Christian Science practitioner or reader are subject to SE tax. File state tax return However, you can request an exemption as discussed under Exemption From Self-Employment (SE) Tax , later. File state tax return Practitioners. File state tax return   Christian Science practitioners are members in good standing of the Mother Church, The First Church of Christ, Scientist, in Boston, Massachusetts, who practice healing according to the teachings of Christian Science. File state tax return State law specifically exempts Christian Science practitioners from licensing requirements. File state tax return   Some Christian Science practitioners also are Christian Science teachers or lecturers. File state tax return Income from teaching or lecturing is considered the same as income from their work as practitioners. File state tax return Readers. File state tax return   For tax purposes, Christian Science readers are considered the same as ordained, commissioned, or licensed ministers. File state tax return Coverage of Religious Workers (Church Employees) If you are a religious worker (a church employee) and are not in one of the classes already discussed, your wages are generally subject to social security and Medicare tax under FICA, not SECA. File state tax return Some exceptions are discussed next. File state tax return Election by Church To Exclude Its Employees From FICA Coverage Churches and qualified church-controlled organizations (church organizations) that are opposed for religious reasons to the payment of social security and Medicare taxes can elect to exclude their employees from FICA coverage. File state tax return If your employer makes this election, it does not pay the employer's portion of the FICA taxes or withhold from your pay your portion of the FICA taxes. File state tax return Instead, your wages are subject to SECA and you must pay SE tax on your wages if they exceed $108. File state tax return 28 during the tax year. File state tax return However, you can request an exemption from SE tax if you are a member of a recognized religious sect, as discussed below. File state tax return Churches and church organizations make this election by filing two copies of Form 8274. File state tax return For more information about making this election, see Form 8274. File state tax return Election by Certain Church Employees Who Are Opposed to Social Security and Medicare You may be able to choose to be exempt from social security and Medicare taxes, including the SE tax, if you are a member of a recognized religious sect or division and work for a church (or church-controlled nonprofit division) that does not pay the employer's part of the social security tax on wages. File state tax return This exemption does not apply to your service, if any, as a minister of a church or as a member of a religious order. File state tax return Make this choice by filing Form 4029. File state tax return See Requesting Exemption—Form 4029 , later, under Members of Recognized Religious Sects. File state tax return U. File state tax return S. File state tax return Citizens and Resident and Nonresident Aliens To be covered under the SE tax provisions (SECA), individuals generally must be citizens or resident aliens of the United States. File state tax return Nonresident aliens are not covered under SECA unless a social security agreement in effect between the United States and the foreign country determines that you are covered under the U. File state tax return S. File state tax return social security system. File state tax return To determine your alien status, see Publication 519, U. File state tax return S. File state tax return Tax Guide for Aliens. File state tax return Residents of Puerto Rico, the U. File state tax return S. File state tax return Virgin Islands, Guam, the CNMI, and American Samoa. File state tax return   If you are a resident of one of these U. File state tax return S. File state tax return possessions but not a U. File state tax return S. File state tax return citizen, for SE tax purposes you are treated the same as a citizen or resident alien of the United States. File state tax return For information on figuring the tax, see Self-Employment Tax: Figuring Net Earnings , later. File state tax return Ministerial Services Ministerial services, in general, are the services you perform in the exercise of your ministry, in the exercise of your duties as required by your religious order, or in the exercise of your profession as a Christian Science practitioner or reader. File state tax return Income you receive for performing ministerial services is subject to SE tax unless you have an exemption as explained later. File state tax return Even if you have an exemption, only the income you receive for performing ministerial services is exempt. File state tax return The exemption does not apply to any other income. File state tax return The following discussions provide more detailed information on ministerial services of ministers, members of a religious order, and Christian Science practitioners and readers. File state tax return Ministers Most services you perform as a minister, priest, rabbi, etc. File state tax return , are ministerial services. File state tax return These services include: Performing sacerdotal functions, Conducting religious worship, and Controlling, conducting, and maintaining religious organizations (including the religious boards, societies, and other integral agencies of such organizations) that are under the authority of a religious body that is a church or denomination. File state tax return You are considered to control, conduct, and maintain a religious organization if you direct, manage, or promote the organization's activities. File state tax return A religious organization is under the authority of a religious body that is a church or denomination if it is organized for and dedicated to carrying out the principles of a faith according to the requirements governing the creation of institutions of the faith. File state tax return Services for nonreligious organizations. File state tax return   Your services for a nonreligious organization are ministerial services if the services are assigned or designated by your church. File state tax return Assigned or designated services qualify even if they do not involve performing sacerdotal functions or conducting religious worship. File state tax return   If your services are not assigned or designated by your church, they are ministerial services only if they involve performing sacerdotal functions or conducting religious worship. File state tax return Services that are not part of your ministry. File state tax return   Income from services you perform as an employee that are not ministerial services is subject to social security and Medicare tax withholding under FICA (not SECA) under the rules that apply to employees in general. File state tax return The following are not ministerial services. File state tax return Services you perform for nonreligious organizations other than the services stated above. File state tax return Services you perform as a duly ordained, commissioned, or licensed minister of a church as an employee of the United States, the District of Columbia, a foreign government, or any of their political subdivisions. File state tax return These services are not ministerial services even if you are performing sacerdotal functions or conducting religious worship. File state tax return (For example, if you perform services as a chaplain in the Armed Forces of the United States, those services are not ministerial services. File state tax return ) Services you perform in a government-owned and operated hospital. File state tax return (These services are considered performed by a government employee, not by a minister as part of the ministry. File state tax return ) However, services that you perform at a church-related hospital or health and welfare institution, or a private nonprofit hospital, are considered to be part of the ministry and are considered ministerial services. File state tax return Books or articles. File state tax return   Writing religious books or articles is considered to be in the exercise of your ministry and is considered a ministerial service. File state tax return   This rule also applies to members of religious orders and to Christian Science practitioners and readers. File state tax return Members of Religious Orders Services you perform as a member of a religious order in the exercise of duties required by the order are ministerial services. File state tax return The services are considered ministerial because you perform them as an agent of the order. File state tax return For example, if the order directs you to perform services for another agency of the supervising church or an associated institution, you are considered to perform the services as an agent of the order. File state tax return However, if the order directs you to work outside the order, this employment will not be considered a duty required by the order unless: Your services are the kind that are ordinarily performed by members of the order, and Your services are part of the duties that must be exercised for, or on behalf of, the religious order as its agent. File state tax return Effect of employee status. File state tax return   Ordinarily, if your services are not considered directed or required of you by the order, you and the outside party for whom you work are considered employee and employer. File state tax return In this case, your earnings from the services are taxed under the rules that apply to employees in general, not under the rules for services provided as agent for the order. File state tax return This result is true even if you have taken a vow of poverty. File state tax return Example. File state tax return Pat Brown and Chris Green are members of a religious order and have taken vows of poverty. File state tax return They renounce all claims to their earnings. File state tax return The earnings belong to the order. File state tax return Pat is a licensed attorney. File state tax return The superiors of the order instructed her to get a job with a law firm. File state tax return Pat joined a law firm as an employee and, as she requested, the firm made the salary payments directly to the order. File state tax return Chris is a secretary. File state tax return The superiors of the order instructed him to accept a job with the business office of the church that supervises the order. File state tax return Chris took the job and gave all his earnings to the order. File state tax return Pat's services are not duties required by the order. File state tax return Her earnings are subject to social security and Medicare tax under FICA and to federal income tax. File state tax return Chris' services are duties required by the order. File state tax return He is acting as an agent of the order and not as an employee of a third party. File state tax return He does not include the earnings in gross income, and they are not subject to income tax withholding or to social security and Medicare tax under FICA or SECA. File state tax return Christian Science Practitioners and Readers Services you perform as a Christian Science practitioner or reader in the exercise of your profession are ministerial services. File state tax return Amounts you receive for performing these services are generally subject to SE tax. File state tax return You may request an exemption from SE tax, discussed next, which applies only to those services. File state tax return Exemption From Self-Employment (SE) Tax You can request an exemption from SE tax if you are a member of the clergy (minister, member of a religious order, or Christian Science practitioner or reader) or a member of a recognized religious sect. File state tax return Generally, members of religious orders who have taken a vow of poverty are already exempt from paying SE tax, as discussed earlier under Members of Religious Orders under Social Security Coverage. File state tax return They do not have to request the exemption. File state tax return Who cannot be exempt. File state tax return   You cannot be exempt from SE tax if you made one of the following elections to be covered under social security. File state tax return These elections are irrevocable. File state tax return You elected to be covered under social security by filing Form 2031, Revocation of Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders, and Christian Science Practitioners, for your 1986, 1987, 2000, or 2001 tax year. File state tax return You elected before 1968 to be covered under social security for your ministerial services. File state tax return Requesting exemption. File state tax return    Table 2, earlier, briefly summarizes the procedure for requesting exemption from the SE tax. File state tax return More detailed explanations follow. File state tax return If you are a minister, member of a religious order, or Christian Science practitioner, an approved exemption only applies to earnings you receive for ministerial services, discussed earlier. File state tax return It does not apply to any other self-employment income. File state tax return Table 2. File state tax return The Self-Employment Tax Exemption Application and Approval Process   Who Can Apply Members of the Clergy Members of Recognized  Religious Sects How File Form 4361 File Form 4029 When File by the due date (including extensions) of your income tax return for the second tax year in which you had at least $400 of net earnings from self-employment (at least part from ministerial services) File anytime Approval If approved, you will receive an approved copy of Form 4361 If approved, you will receive an approved copy of Form 4029 Effective Date For all tax years after 1967 in which you have at least $400 of net earnings from self-employment For all tax years beginning with the first year you meet the eligibility requirements discussed later Members of the Clergy To claim the exemption from SE tax, you must meet all of the following conditions. File state tax return You file Form 4361, described below under Requesting Exemption—Form 4361 . File state tax return You are conscientiously opposed to public insurance because of your individual religious considerations (not because of your general conscience), or you are opposed because of the principles of your religious denomination. File state tax return You file for other than economic reasons. File state tax return You inform the ordaining, commissioning, or licensing body of your church or order that you are opposed to public insurance if you are a minister or a member of a religious order (other than a vow-of-poverty member). File state tax return This requirement does not apply to Christian Science practitioners or readers. File state tax return You establish that the organization that ordained, commissioned, or licensed you, or your religious order, is a tax-exempt religious organization. File state tax return You establish that the organization is a church or a convention or association of churches. File state tax return You did not make an election discussed earlier under Who cannot be exempt . File state tax return You sign and return the statement the IRS mails to you to certify that you are requesting an exemption based on the grounds listed on the statement. File state tax return Requesting Exemption—Form 4361 To request exemption from SE tax, file Form 4361 in triplicate (original and two copies) with the IRS. File state tax return The IRS will return to you a copy of the Form 4361 that you filed indicating whether it has approved your exemption. File state tax return If it is approved, keep the approved copy of Form 4361 in your permanent records. File state tax return When to file. File state tax return   File Form 4361 by the date your income tax return is due, including extensions, for the second tax year in which both of the following are true. File state tax return You have net earnings from self-employment of at least $400. File state tax return Any part of those net earnings was from ministerial services you performed as a: Minister, Member of a religious order, or Christian Science practitioner or reader. File state tax return The 2 years do not have to be consecutive tax years. File state tax return    The approval process can take some time, so you should file Form 4361 as soon as possible. File state tax return Example 1. File state tax return Rev. File state tax return Lawrence Jaeger, a clergyman ordained in 2013, has net self-employment earnings as a minister of $450 in 2013 and $500 in 2014. File state tax return He must file his application for exemption by the due date, including extensions, for his 2014 income tax return. File state tax return However, if Rev. File state tax return Jaeger does not receive IRS approval for an exemption by April 15, 2015, his SE tax for 2014 is due by that date. File state tax return Example 2. File state tax return Rev. File state tax return Louise Wolfe has only $300 in net self-employment earnings as a minister in 2013, but earned more than $400 in 2012 and expects to earn more than $400 in 2014. File state tax return She must file her application for exemption by the due date, including extensions, for her 2014 income tax return. File state tax return However, if she does not receive IRS approval for an exemption by April 15, 2015, her SE tax for 2014 is due by that date. File state tax return Example 3. File state tax return In 2011, Rev. File state tax return David Moss was ordained a minister and had $700 in net self-employment earnings as a minister. File state tax return In 2012, he received $1,000 as a minister, but his related expenses were over $1,000. File state tax return Therefore, he had no net self-employment earnings as a minister in 2012. File state tax return Also in 2012, he opened a book store and had $8,000 in net self-employment earnings from the store. File state tax return In 2013, he had net self-employment earnings of $1,500 as a minister and $10,000 net self-employment earnings from the store. File state tax return Rev. File state tax return Moss had net earnings from self-employment in 2011 and 2013 that were $400 or more each year, and part of the self-employment earnings in each of those years was for his services as a minister. File state tax return Thus, he must file his application for exemption by the due date, including extensions, for his 2013 income tax return. File state tax return Death of individual. File state tax return   The right to file an application for exemption ends with an individual's death. File state tax return A surviving spouse, executor, or administrator cannot file an exemption application for a deceased clergy member. File state tax return Effective date of exemption. File state tax return   An approved exemption is effective for all tax years after 1967 in which you have $400 or more of net earnings from self-employment and any part of those earnings is for services as a member of the clergy. File state tax return Once the exemption is approved, it is irrevocable. File state tax return Example. File state tax return Rev. File state tax return Trudy Austin, ordained in 2010, had $400 or more in net self-employment earnings as a minister in both 2010 and 2013. File state tax return She files an application for exemption on February 20, 2014. File state tax return If an exemption is granted, it is effective for 2010 and the following years. File state tax return Refunds of SE tax. File state tax return   If, after receiving an approved Form 4361, you find that you overpaid SE tax, you can file a claim for refund on Form 1040X. File state tax return Generally, for a refund, you must file Form 1040X within 3 years from the date you filed the return or within 2 years from the date you paid the tax, whichever is later. File state tax return A return you filed, or tax you paid, before the due date is considered to have been filed or paid on the due date. File state tax return   If you file a claim after the 3-year period but within 2 years from the time you paid the tax, the credit or refund will not be more than the tax you paid within the 2 years immediately before you file the claim. File state tax return Members of Recognized Religious Sects If you are a member of a recognized religious sect, or a division of a recognized religious sect, you can apply for an exemption from payment of social security and Medicare taxes on both your self-employment income and the wages you earn from an employer who also has an exemption. File state tax return Exception. File state tax return   If you received social security benefits or payments, or anyone else received these benefits or payments based on your wages or self-employment income, you cannot apply. File state tax return However, if you pay your benefits back, you may be considered for exemption. File state tax return Contact your local Social Security Administration office to find out the amount you must pay back. File state tax return Eligibility requirements. File state tax return   To claim this exemption from SE tax, all the following requirements must be met. File state tax return You must file Form 4029, discussed later under Requesting Exemption—Form 4029 . File state tax return As a follower of the established teachings of the sect or division, you must be conscientiously opposed to accepting benefits of any private or public insurance that makes payments for death, disability, old age, retirement, or medical care, or provides services for medical care. File state tax return You must waive all rights to receive any social security payment or benefit and agree that no benefits or payments will be made to anyone else based on your wages and self-employment income. File state tax return The Commissioner of Social Security must determine that: Your sect or division has the established teachings as described in (2) above, It is the practice, and has been for a substantial period of time, for members of the sect or division to provide for their dependent members in a manner that is reasonable in view of the members' general level of living, and The sect or division has existed at all times since December 31, 1950. File state tax return Requesting Exemption—Form 4029 To request the exemption, file Form 4029 in triplicate (original and two copies) with the Social Security Administration at the address shown on the form. File state tax return The sect or division must complete part of the form. File state tax return The IRS will return to you a copy of the Form 4029 that you filed indicating whether it has approved your exemption. File state tax return If it is approved, keep the approved copy of Form 4029 in your permanent records. File state tax return When to file. File state tax return   You can file Form 4029 at any time. File state tax return   If you have an approved exemption from SE tax and for some reason that approved exemption ended, you must file a new Form 4029 if you subsequently meet the eligibility requirements, discussed earlier. File state tax return See Effective date of exemption next for information on when the newly approved exemption would become effective. File state tax return    If you have a previously approved exemption from SE tax and you change membership to another recognized religious sect, without any change to your eligibility requirements, then you do not need to file a new Form 4029. File state tax return Effective date of exemption. File state tax return   An approved exemption from SE tax generally is effective for all tax years beginning with the first year you meet the eligibility requirements discussed earlier. File state tax return (For example, if you meet the eligibility requirements in 2011, you file Form 4029 in 2012, and the IRS approves your exemption in 2013, your exemption is effective for tax year 2011 and all later years. File state tax return )   The exemption will end if you fail to meet the eligibility requirements or if the Commissioner of Social Security determines that the sect or division fails to meet them. File state tax return You must notify the IRS within 60 days if you are no longer a member of the religious group, or if you no longer follow the established teachings of this group. File state tax return The exemption will end for the tax year where you or your sect/division first fails to meet the eligibility requirements. File state tax return Refunds of SE tax paid. File state tax return    To get a refund of any SE tax you paid while the exemption was in effect, file Form 1040X. File state tax return For information on filing this form, see Refunds of SE tax under Requesting Exemption—Form 4361, earlier. File state tax return Exemption From FICA Taxes Generally, under FICA, the employer and the employee each pay half of the social security and Medicare tax. File state tax return Both the employee and the employer, if they meet the eligibility requirements discussed earlier, can apply to be exempt from their share of FICA taxes on wages paid by the employer to the employee. File state tax return A partnership in which each partner holds a religious exemption from social security and Medicare is an employer for this purpose. File state tax return If the employer's application is approved, the exemption will apply only to FICA taxes on wages paid to employees who also received an approval of identical applications. File state tax return Information for employers. File state tax return   If you have an approved Form 4029 and you have an employee who has an approved Form 4029, do not report wages you paid to the employee as social security and Medicare wages. File state tax return   If you have an employee who does not have an approved Form 4029, you must withhold the employee's share of social security and Medicare taxes and pay the employer's share. File state tax return Form W-2. File state tax return   When preparing a Form W-2 for an employee with an approved Form 4029, enter “Form 4029” in box 14, “Other. File state tax return ” Do not make any entries in boxes 3, 4, 5, or 6. File state tax return Forms 941, 943, and 944. File state tax return   If both you and your employee have received approved Forms 4029, do not include these exempt wages on the following forms. File state tax return Instead, follow the instructions given below. File state tax return Form 941, Employer's QUARTERLY Federal Tax Return: check the box on line 4 and enter “Form 4029” in the empty space below the check box. File state tax return Form 943, Employer's Annual Federal Tax Return for Agricultural Employees: enter “Form 4029” on the dotted line next to the lines 2 and 4 entry spaces. File state tax return Form 944, Employer's ANNUAL Federal Tax Return: check the box on line 3 and enter “Form 4029” in the empty space below the check box. File state tax return Effective date. File state tax return   An approved exemption from FICA becomes effective on the first day of the first calendar quarter after the quarter in which you file Form 4029. File state tax return The exemption will end on the last day of the calendar quarter before the quarter in which the employer, employee, sect, or division fails to meet the requirements. File state tax return Self-Employment Tax: Figuring Net Earnings There are two methods for figuring your net earnings from self-employment as a member of the clergy or a religious worker. File state tax return Regular method. File state tax return Nonfarm optional method. File state tax return You may find Worksheets 1 through 4 helpful in figuring your net earnings from self-employment. File state tax return Blank worksheets are in the back of this publication, after the Comprehensive Example. File state tax return Regular Method Most people use the regular method. File state tax return Under this method, figure your net earnings from self-employment by totaling your gross income for services you performed as a minister, a member of a religious order who has not taken a vow of poverty, or a Christian Science practitioner or reader. File state tax return Then, subtract your allowable business deductions and multiply the difference by 92. File state tax return 35% (. File state tax return 9235). File state tax return Use Schedule SE (Form 1040) to figure your net earnings and SE tax. File state tax return If you are an employee of a church that elected to exclude you from FICA coverage, figure net earnings by multiplying your church wages shown on Form W-2 by 92. File state tax return 35% (. File state tax return 9235). File state tax return Do not reduce your wages by any business deductions when making this computation. File state tax return Use Schedule SE (Form 1040), Section B, to figure your net earnings and SE tax. File state tax return If you have an approved exemption, or you are automatically exempt, do not include the income or deductions from ministerial services in figuring your net earnings from self-employment. File state tax return Amounts included in gross income. File state tax return   To figure your net earnings from self-employment (on Schedule SE (Form 1040)), include in gross income: Salaries and fees for your ministerial services (discussed earlier), Offerings you receive for marriages, baptisms, funerals, masses, etc. File state tax return , The value of meals and lodging provided to you, your spouse, and your dependents for your employer's convenience, The fair rental value of a parsonage provided to you (including the cost of utilities that are furnished) and the rental allowance (including an amount for payment of utilities) paid to you, and Any amount a church pays toward your income tax or SE tax, other than withholding the amount from your salary. File state tax return This amount is also subject to income tax. File state tax return   For the income tax treatment of items (2) and (4), see Income Tax: Income and Expenses , later. File state tax return Example. File state tax return Pastor Roger Adams receives an annual salary of $39,000 as a full-time minister. File state tax return The $39,000 includes $5,000 that is designated as a rental allowance to pay utilities. File state tax return His church owns a parsonage that has a fair rental value of $12,000 per year. File state tax return The church gives Pastor Adams the use of the parsonage. File state tax return He is not exempt from SE tax. File state tax return He must include $51,000 ($39,000 plus $12,000) when figuring his net earnings for SE tax purposes. File state tax return The results would be the same if, instead of the use of the parsonage and receipt of the rental allowance for utilities, Pastor Adams had received an annual salary of $51,000 of which $17,000 ($5,000 plus $12,000) per year was designated as a rental allowance. File state tax return Overseas duty. File state tax return   Your net earnings from self-employment are determined without any foreign earned income exclusion or the foreign housing exclusion or deduction if you are a U. File state tax return S. File state tax return citizen or resident alien serving abroad and living in a foreign country. File state tax return   For information on excluding foreign earned income or the foreign housing amount, see Publication 54. File state tax return Example. File state tax return Diane Jones was the minister of a U. File state tax return S. File state tax return church in Mexico. File state tax return She earned $35,000 in that position and was able to exclude it all for income tax purposes under the foreign earned income exclusion. File state tax return The United States does not have a social security agreement with Mexico, so Mrs. File state tax return Jones is subject to U. File state tax return S. File state tax return SE tax and must include $35,000 when figuring net earnings from self-employment. File state tax return Specified U. File state tax return S. File state tax return possessions. File state tax return    The exclusion from gross income for amounts derived from American Samoa or Puerto Rico does not apply in computing net earnings from self-employment. File state tax return Also see Residents of Puerto Rico, the U. File state tax return S. File state tax return Virgin Islands, Guam, the CNMI, and American Samoa , earlier, under U. File state tax return S. File state tax return Citizens and Resident and Nonresident Aliens. File state tax return Amounts not included in gross income. File state tax return   Do not include the following amounts in gross income when figuring your net earnings from self-employment. File state tax return Offerings that others made to the church. File state tax return Contributions by your church to a tax-sheltered annuity plan set up for you, including any salary reduction contributions (elective deferrals) that are not included in your gross income. File state tax return Pension payments or retirement allowances you receive for your past ministerial services. File state tax return The rental value of a parsonage or a parsonage allowance provided to you after you retire. File state tax return Allowable deductions. File state tax return   When figuring your net earnings from self-employment, deduct all your expenses related to your ministerial services performed as a self-employed person. File state tax return These are ministerial expenses you incurred while working other than as a common-law employee of the church. File state tax return They include expenses incurred in performing marriages and baptisms, and in delivering speeches. File state tax return Deduct these expenses on Schedule C or C-EZ (Form 1040), and carry the net amount to line 2 of Schedule SE (Form 1040), Section A or B. File state tax return   Wages earned as a common-law employee (explained earlier) of a church are generally subject to self-employment tax unless an exemption is requested, as discussed earlier under Exemption From Self-Employment (SE) Tax . File state tax return Subtract any allowable expenses (including unreimbursed employee business expenses) from those wages, include the net amount on line 2 of Schedule SE (Form 1040), Section A or B, and attach an explanation. File state tax return Do not complete Schedule C or C-EZ (Form 1040). File state tax return However, for income tax purposes, the expenses are allowed only as an itemized deduction on Schedule A (Form 1040) to the extent they exceed 2% of adjusted gross income. File state tax return Employee reimbursement arrangements. File state tax return   If you received an advance, allowance, or reimbursement for your employee expenses, how you report this amount and your employee expenses depends on whether your employer reimbursed you under an accountable plan or a nonaccountable plan. File state tax return Ask your employer if you are not sure if it reimburses you using an accountable or a nonaccountable plan. File state tax return Accountable plans. File state tax return   To be an accountable plan, your employer's reimbursement arrangement must include all three of the following rules. File state tax return Your expenses must have a business connection—that is, you must have paid or incurred deductible expenses while performing services as an employee of your employer. File state tax return You must adequately account to your employer for these expenses within a reasonable period of time. File state tax return You must return any excess reimbursement or allowance within a reasonable period of time. File state tax return   The reimbursement is not reported on your Form W-2. File state tax return Generally, if your expenses equal your reimbursement, you have no deduction. File state tax return If your expenses are more than your reimbursement, you can deduct your excess expenses for SE tax and income tax purposes. File state tax return Nonaccountable plan. File state tax return   A nonaccountable plan is a reimbursement arrangement that does not meet all three of the rules listed under Accountable plans above. File state tax return In addition, even if your employer has an accountable plan, the following payments will be treated as being paid under a nonaccountable plan. File state tax return Excess reimbursements you fail to return to your employer. File state tax return Reimbursement of nondeductible expenses related to your employer's business. File state tax return   Your employer will combine any reimbursement paid to you under a nonaccountable plan with your wages, salary, or other compensation and report the combined total in box 1 of your Form W-2. File state tax return Since reimbursements under a nonaccountable plan are included in your gross income, you can deduct your related expenses (for SE tax and income tax purposes) regardless of whether they are more than, less than, or equal to your reimbursement. File state tax return   For more information on accountable and nonaccountable plans, see Publication 463, Travel, Entertainment, Gift, and Car Expenses. File state tax return Married Couple Missionary Team If both spouses are duly ordained, commissioned, or licensed ministers of a church and have an agreement that each will perform specific services for which they are paid jointly or separately, they must divide the self-employment income according to the agreement. File state tax return If the agreement is with one spouse only and the other spouse is not paid for any specific duties, amounts received for their services are included only in the self-employment income of the spouse having the agreement. File state tax return Earnings Subject to SE Tax For 2013, the maximum net earnings from self-employment subject to social security (old age, survivors, and disability insurance) tax is $113,700 minus any wages and tips you earned that were subject to social security tax. File state tax return The tax rate for the social security part is 12. File state tax return 4%. File state tax return In addition, all of your net earnings are subject to the Medicare (hospital insurance) part of the SE tax. File state tax return This tax rate is 2. File state tax return 9%. File state tax return The combined self-employment tax rate is 15. File state tax return 3%. File state tax return Additional Medicare Tax. File state tax return   Beginning in 2013, a 0. File state tax return 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (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 state tax return Medicare wages and self-employment income are combined to determine if income exceeds the threshold. File state tax return A self-employment loss is not considered for purposes of this tax. File state tax return RRTA compensation is separately compared to the threshold. File state tax return For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. File state tax return Nonfarm Optional Method You may be able to use the nonfarm optional method for figuring your net earnings from self-employment. File state tax return In general, the nonfarm optional method is intended to permit continued coverage for social security and Medicare purposes when your income for the tax year is low. File state tax return You may use the nonfarm optional method if you meet all the following tests. File state tax return You are self-employed on a regular basis. File state tax return You meet this test if your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. File state tax return The net earnings can be from either farm or nonfarm earnings or both. File state tax return You have used this method less than 5 prior years. File state tax return (There is a 5-year lifetime limit. File state tax return ) The years do not have to be consecutive. File state tax return Your net nonfarm profits were: Less than $5,024, and Less than 72. File state tax return 189% of your gross nonfarm income. File state tax return If you meet all three tests, use Table 3 to figure your net earnings from self-employment under the nonfarm optional method. File state tax return Table 3. File state tax return Figuring Nonfarm Net Earnings IF your gross nonfarm income is . File state tax return . File state tax return . File state tax return THEN your net earnings are equal to . File state tax return . File state tax return . File state tax return $6,960 or less Two-thirds of your gross nonfarm income. File state tax return More than $6,960 $4,640. File state tax return Actual net earnings. File state tax return   Multiply your total earnings subject to SE tax by 92. File state tax return 35% (. File state tax return 9235) to get actual net earnings. File state tax return Actual net earnings are equivalent to net earnings under the “Regular Method. File state tax return ” More information. File state tax return   For more information on the nonfarm optional method, see Publication 334, Tax Guide for Small Business, and the Schedule SE (Form 1040) instructions. File state tax return Income Tax: Income and Expenses Some income and expense items are treated the same for both income tax and SE tax purposes and some are treated differently. File state tax return Note. File state tax return For purposes of this section, references to members of the clergy are only to ministers or members of a religious order. File state tax return Income Items The tax treatment of offerings and fees, outside earnings, rental allowances, rental value of a parsonage, earnings of members of religious orders, and foreign earned income is discussed here. File state tax return Offerings and Fees If you are a member of the clergy, you must include in your income offerings and fees you receive for marriages, baptisms, funerals, masses, etc. File state tax return , in addition to your salary. File state tax return If the offering is made to the religious institution, it is not taxable to you. File state tax return Outside Earnings If you are a member of a religious organization and you give your outside earnings to the organization, you still must include the earnings in your income. File state tax return However, you may be entitled to a charitable contribution deduction for the amount paid to the organization. File state tax return For more information, see Publication 526. File state tax return Exclusion of Rental Allowance and Fair Rental Value of a Parsonage Ordained, commissioned, or licensed ministers of the gospel may be able to exclude from income tax the rental allowance or fair rental value of a parsonage that is provided to them as pay for their services. File state tax return Services include: Ministerial services, discussed earlier, Administrative duties and teaching at theological seminaries, and The ordinary duties of a minister performed as an employee of the United States (other than as a chaplain in the Armed Forces), a state, possession, political subdivision, or the District of Columbia. File state tax return This exclusion applies only for income tax purposes. File state tax return It does not apply for SE tax purposes, as discussed earlier under Amounts included in gross income under Self-Employment Tax: Figuring Net Earnings. File state tax return Designation requirement. File state tax return   The church or organization that employs you must officially designate the payment as a housing allowance before it makes the payment. File state tax return It must designate a definite amount. File state tax return It cannot determine the amount of the housing allowance at a later date. File state tax return If the church or organization does not officially designate a definite amount as a housing allowance, you must include your total salary in your income. File state tax return   If you are employed and paid by a local congregation, a resolution by a national church agency of your denomination does not effectively designate a housing allowance for you. File state tax return The local congregation must officially designate the part of your salary that is a housing allowance. File state tax return However, a resolution of a national church agency can designate your housing allowance if you are directly employed by the national agency. File state tax return Rental allowances. File state tax return   If you receive in your salary an amount officially designated as a rental allowance (including an amount to pay utility costs), you can exclude the allowance from your gross income if: You use the amount to provide or rent a home, and The amount is not more than reasonable pay for your services. File state tax return   The amount you exclude cannot be more than the fair rental value of the home, including furnishings, plus the cost of utilities. File state tax return Fair rental value of parsonage. File state tax return   You can exclude from gross income the fair rental value of a house or parsonage, including utilities, furnished to you as part of your earnings. File state tax return However, the exclusion cannot be more than the reasonable pay for your services. File state tax return If you pay for the utilities, you can exclude any allowance designated for utility costs, up to your actual cost. File state tax return Example. File state tax return Rev. File state tax return Joanna Baker is a full-time minister. File state tax return The church allows her to use a parsonage that has an annual fair rental value of $24,000. File state tax return The church pays her an annual salary of $67,000, of which $7,500 is designated for utility costs. File state tax return Her actual utility costs during the year were $7,000. File state tax return For income tax purposes, Rev. File state tax return Baker excludes $31,000 from gross income ($24,000 fair rental value of the parsonage plus $7,000 from the allowance for utility costs). File state tax return She will report $60,000 ($59,500 salary plus $500 of unused utility allowance). File state tax return Her income for SE tax purposes, however, is $91,000 ($67,000 salary + $24,000 fair rental value of the parsonage). File state tax return Home ownership. File state tax return   If you own your home and you receive as part of your salary a housing or rental allowance, you may exclude from gross income the smallest of: The amount actually used to provide a home, The amount officially designated as a rental allowance, or The fair rental value of the home, including furnishings, utilities, garage, etc. File state tax return Excess rental allowance. File state tax return   You must include in gross income the amount of any rental allowance that is more than the smallest of: Your reasonable salary, The fair rental value of the home plus utilities, or The amount actually used to provide a home. File state tax return   Include in the total on Form 1040, line 7. File state tax return On the dotted line next to line 7, enter “Excess allowance” and the amount. File state tax return You may deduct the home mortgage interest and real estate taxes paid on your home even though you pay all or part of those expenses with funds you get through a tax-free rental or parsonage allowance. File state tax return However, you can only deduct these expenses as itemized deductions on Schedule A (Form 1040). File state tax return Retired ministers. File state tax return   If you are a retired minister, you can exclude from your gross income the rental value of a home (plus utilities) furnished to you by your church as a part of your pay for past services, or the part of your pension that was designated as a rental allowance. File state tax return However, a minister's surviving spouse cannot exclude the rental value unless the rental value is for ministerial services he or she performs or performed. File state tax return Teachers or administrators. File state tax return   If you are a minister employed as a teacher or administrator by a church school, college, or university, you are performing ministerial services for purposes of the housing exclusion. File state tax return However, if you perform services as a teacher or administrator on the faculty of a nonchurch college, you cannot exclude from your income a housing allowance or the value of a home that the college provides to you. File state tax return    If you live in faculty lodging as an employee of an educational institution or academic health center, all or part of the value of that lodging may be nontaxable under a different rule. File state tax return In Publication 525, see Faculty lodging in the discussion on meals and lodging under Fringe Benefits. File state tax return   If you serve as a minister of music or minister of education, or serve in an administrative or other function of your religious organization, but are not authorized to perform substantially all of the religious duties of an ordained minister in your church (even if you are commissioned as a minister of the gospel), the housing exclusion does not apply to you. File state tax return Theological students. File state tax return   If you are a theological student serving a required internship as a part-time or assistant pastor, you cannot exclude a parsonage or rental allowance from your income unless you are ordained, commissioned, or licensed as a minister. File state tax return Traveling evangelists. File state tax return   You can exclude a designated rental allowance from out-of-town churches if you meet all of the following requirements. File state tax return You are an ordained minister. File state tax return You perform ministerial services at churches located away from your community. File state tax return You actually use the rental allowance to maintain your permanent home. File state tax return Cantors. File state tax return   If you have a bona fide commission and your congregation employs you on a full-time basis to perform substantially all the religious functions of the Jewish faith, you can exclude a rental allowance from your gross income. File state tax return Earnings—Members of Religious Orders Your earnings may be exempt from both income tax and SE tax if you are a member of a religious order who: Has taken a vow of poverty, Receives earnings for services performed as an agent of the order and in the exercise of duties required by the order, and Renounces the earnings and gives them to the order. File state tax return See Members of Religious Orders , earlier, under Social Security Coverage. File state tax return Foreign Earned Income Certain income may be exempt from income tax if you work in a foreign country or in a specified U. File state tax return S. File state tax return possession. File state tax return Publication 54 discusses the foreign earned income exclusion. File state tax return Publication 570, Tax Guide for Individuals With Income From U. File state tax return S. File state tax return Possessions, covers the rules for taxpayers with income from U. File state tax return S. File state tax return possessions. File state tax return You can get these free publications from the Internal Revenue Service at IRS. File state tax return gov or from most U. File state tax return S. File state tax return Embassies or consulates. File state tax return Expense Items The tax treatment of ministerial trade or business expenses, expenses allocable to tax-free income, and health insurance costs is discussed here. File state tax return Ministerial Trade or Business Expenses as an Employee When you figure your income tax, you must itemize your deductions on Schedule A (Form 1040) to claim allowable deductions for ministerial trade or business expenses incurred while working as an employee. File state tax return You also may have to file Form 2106, Employee Business Expenses (or Form 2106-EZ, Unreimbursed Employee Business Expenses). File state tax return You claim these expenses as miscellaneous itemized deductions that are subject to the 2%-of-adjusted-gross-income (AGI) limit. File state tax return See Publication 529 for more information on this limit. File state tax return However, you cannot deduct any of your employee business expenses that are allocable to tax-free income (discussed next). File state tax return Expenses Allocable to Tax-Free Income If you receive a rental or parsonage allowance that is exempt from income tax (tax free), you must allocate a portion of the expenses of operating your ministry to that tax-free income. File state tax return You cannot deduct the portion of your expenses that you allocate to your tax-free rental or parsonage allowance. File state tax return Exception. File state tax return   This rule does not apply to your deductions for home mortgage interest or real estate taxes on your home. File state tax return Figuring the allocation. File state tax return   Figure the portion of your otherwise deductible expenses that you cannot deduct (because you must allocate that portion to tax-free income) by multiplying the expenses by the following fraction:      Tax-free rental or parsonage allowance     All income (taxable and tax free) earned from your ministry           When figuring the allocation, include the income and expenses related to the ministerial duties you perform both as an employee and as a self-employed person. File state tax return    Reduce your otherwise deductible expenses only in figuring your income tax, not your SE tax. File state tax return Example. File state tax return Rev. File state tax return Charles Ashford received $40,000 in earnings for ministerial services consisting of a $28,000 salary for ministerial services performed as an employee, $2,000 for weddings and baptisms performed as a self-employed person, and a $10,000 tax-free parsonage allowance. File state tax return He incurred $4,000 of unreimbursed expenses connected with his earnings for ministerial services. File state tax return $3,500 of the $4,000 is for employee expenses related to his ministerial salary, and $500 is related to the weddings and baptisms he performed as a self-employed person. File state tax return Rev. File state tax return Ashford figures the nondeductible (tax-free) portion of expenses related to his ministerial salary as follows: ($10,000 ÷ $40,000) x $3,500 = $875   Rev. File state tax return Ashford figures the nondeductible (tax-free) portion of expenses related to his wedding and baptism income as follows: ($10,000 ÷ $40,000) x $500 = $125 Required statement. File state tax return   If you receive a tax-free rental or parsonage allowance and have ministerial expenses, attach a statement to your tax return. File state tax return The statement must contain all of the following information. File state tax return A list of each item of taxable ministerial income by source (such as wages, salary, weddings, baptisms, etc. File state tax return ) plus the amount. File state tax return A list of each item of tax-free ministerial income by source (parsonage allowance) plus the amount. File state tax return A list of each item of otherwise deductible ministerial expenses plus the amount. File state tax return How you figured the nondeductible part of your otherwise deductible expenses. File state tax return A statement that the other deductions claimed on your tax return are not allocable to your tax-free income. File state tax return   See the attachments prepared for the Comprehensive Example , later. File state tax return Following the example, you will find blank worksheets for your own use. File state tax return Health Insurance Costs of Self-Employed Ministers If you are self-employed, you may be able to deduct the amount you paid in 2013 for medical and dental insurance and qualified long-term care insurance for you, your spouse, and your dependents. File state tax return If you qualify, you can take this deduction as an adjustment to income on Form 1040, line 29. File state tax return See the Instructions for Form 1040 to figure your deduction. File state tax return The following special rules apply to the self-employed health insurance deduction. File state tax return You cannot take a medical expense deduction on Schedule A (Form 1040) for any expenses you claim for purposes of the self-employed health insurance deduction. File state tax return You cannot take the deduction for any month you are eligible to participate in a subsidized plan of your (or your spouse's) employer. File state tax return The deduction cannot exceed your net earnings from the business under which the insurance plan is established. File state tax return Your net earnings under this rule do not include the income you earned as a common-law employee (discussed earlier) of a church. File state tax return More information. File state tax return   For more information about the self-employed health insurance deduction, see chapter 6 in Publication 535. File state tax return Deduction for SE Tax You can deduct one-half of your SE tax in figuring adjusted gross income. File state tax return This is an income tax deduction only, on Form 1040, line 27. File state tax return Do not claim this deduction in figuring net earnings from self-employment subject to SE tax. File state tax return Income Tax Withholding and Estimated Tax The federal income tax is a pay-as-you-go tax. File state tax return You must pay the tax as you earn or receive income during the year. File state tax return An employee usually has income tax withheld from his or her wages or salary. File state tax return However, your salary is not subject to federal income tax withholding if both of the following conditions apply. File state tax return You are a duly ordained, commissioned, or licensed minister, a member of a religious order (who has not taken a vow of poverty), or a Christian Science practitioner or reader. File state tax return Your salary is for ministerial services (see Ministerial Services , earlier). File state tax return If your salary is not subject to withholding, or if you do not pay enough tax through withholding, you may need to make estimated tax payments to avoid penalties for not paying enough tax as you earn your income. File state tax return You generally must make estimated tax payments if you expect to owe taxes, including SE tax, of $1,000 or more, when you file your return. File state tax return Determine your estimated tax by using the worksheets in Publication 505, Tax Withholding and Estimated Tax. File state tax return Pay the entire estimated tax for 2014 or the first installment by April 15, 2014. File state tax return See Form 1040-ES for the different payment methods. File state tax return The April 15 date applies whether or not your tax home and your abode are outside the United States and Puerto Rico. File state tax return For more information, see chapter 2 of Publication 505. File state tax return If you perform your services as a common-law employee of the church and your salary is not subject to income tax withholding, you can enter into a voluntary withholding agreement with the church to cover any income and SE tax that may be due. File state tax return Filing Your Return You must file an income tax return for 2013 if your gross income was at least the amount shown in the third column of Table 4 above. File state tax return Table 4. File state tax return 2013 Filing Requirements for Most Taxpayers IF your filing status is . File state tax return . File state tax return . File state tax return AND at the end of 2013 you were* . File state tax return . File state tax return . File state tax return THEN file a return if your gross income** was at least . File state tax return . File state tax return . File state tax return single under age 65 65 or older   $10,000 $11,500   married filing jointly*** under 65 (both spouses) 65 or older (one spouse) 65 or older (both spouses)   $20,000  $21,200  $22,400   married filing separately any age   $3,900   head of household under 65 65 or older   $12,850 $14,350   qualifying widow(er) with dependent child under 65 65 or older   $16,100  $17,300   * If you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. File state tax return ** Gross income means all income you received in the form of money, goods, property, and services that is not exempt from tax, including any income from sources outside the United States or from the sale of your main home (even if you can exclude part or all of it). File state tax return Do not include any social security benefits unless (a) you are married filing a separate return and you lived with your spouse at any time in 2013, or (b) one-half of your social security benefits plus your other gross income and any tax-exempt interest is more than $25,000 ($32,000 if married filing jointly). File state tax return If (a) or (b) applies, see the instructions for Form 1040, lines 20a and 20b, to figure the taxable part of social security benefits you must include in gross income. File state tax return Gross income includes gains, but not losses, reported on Form 8949 or Schedule D (Form 1040). File state tax return Gross income from a business means, for example, the amount on Schedule C (Form 1040), line 7, or Schedule F (Form 1040), line 9. File state tax return But, in figuring gross income, do not reduce your income by any losses, including any loss on Schedule C (Form 1040), line 7, or Schedule F (Form 1040), line 9. File state tax return *** If you did not live with your spouse at the end of 2013 (or on the date your spouse died) and your gross income was at least $3,900, you must file a return regardless of your age. File state tax return Additional requirements. File state tax return   Even if your income was less than the amount shown in Table 4, you must file an income tax return on Form 1040, and attach a completed Schedule SE (Form 1040), if:    You are not exempt from SE tax, and you have net earnings from self-employment (discussed earlier under Self-Employment Tax: Figuring Net Earnings ) of $400 or more in the tax year, You are exempt from SE tax on earnings from ministerial services and you have $400 or more of other net earnings subject to SE tax, or You had wages of $108. File state tax return 28 or more from an electing church or church-controlled organization (see Coverage of Religious Workers (Church Employees) , earlier, under Social Security Coverage). File state tax return Self-employment tax. File state tax return   If you are liable for SE tax, you must file Schedule SE (Form 1040) with your return. File state tax return   If you filed Form 4361 and did not receive approval from the IRS, you must pay SE tax on your ministerial earnings, as explained earlier. File state tax return You should report ministerial earnings and expenses from nonemployee ministerial services on Schedule C or C-EZ (Form 1040). File state tax return You should then carry the net amount over to line 2 of Schedule SE (Form 1040), Section A or B. File state tax return However, if you were a duly ordained minister who was an employee of a church and you must pay SE tax on the wages you earned for those services, do not report those wages on Schedule C or C-EZ (Form 1040). File state tax return Instead, report those wages less any allowable expenses (including any unreimbursed employee business expenses), on line 2 of Schedule SE (Form 1040), Section A or B, and attach an explanation. File state tax return Note. File state tax return For income tax purposes, the unreimbursed employee business expenses that you incurred as an employee of the church and subtracted from your wages on line 2 of Schedule SE (Form 1040) are allowed only as an itemized deduction on Schedule A (Form 1040) if they exceed 2% of your adjusted gross income. File state tax return You cannot deduct these expenses on Schedule C or C-EZ (Form 1040) as a trade or business expense. File state tax return Exemption from SE tax. File state tax return   If you filed Form 4361 and received IRS approval not to be taxed on your ministerial earnings, and you do not have any other income subject to SE tax, do not file Schedule SE (Form 1040). File state tax return Instead, enter “Exempt—Form 4361” on the dotted line next to Form 1040, line 56. File state tax return However, if you had net earnings from another trade or business of $400 or more subject to SE tax, see line A at the top of Schedule SE (Form 1040), Section B. File state tax return    If you filed Form 4029 and received IRS approval not to be taxed on those earnings, and you do not have any other income subject to SE tax, do not file Schedule SE (Form 1040). File state tax return Instead, enter “Exempt—Form 4029” on the dotted line next to Form 1040, line 56. File state tax return More information. File state tax return   For more information on filing your return, including when and where to file it, see the Instructions for Form 1040. File state tax return Retirement Savings Arrangements Retirement savings arrangements are plans that offer you a tax-favored way to save for your retirement. File state tax return You generally can deduct your contributions to the plan. File state tax return Your contributions and the earnings on them are not taxed until they are distributed. File state tax return Retirement plans for the self-employed. File state tax return   To set up one of the following plans you must be self-employed. File state tax return SEP (simplified employee pension) plan. File state tax return SIMPLE (savings incentive match plan for employees) plan. File state tax return Qualified retirement plan (also called a Keogh or H. File state tax return R. File state tax return 10 plan). File state tax return   The common-law rules determine whether you are an employee or a self-employed person for purposes of setting up a retirement plan. File state tax return See Employment status for other tax purposes under Coverage of Members of the Clergy, earlier. File state tax return This result is true even if your compensation for ministerial services (defined earlier) is subject to SE tax. File state tax return   For example, if a congregation pays you a salary for performing ministerial services and you are subject to the congregation's control, you generally are a common-law employee. File state tax return You are not a self-employed person for purposes of setting up a retirement plan. File state tax return This result is true even if your salary is subject to SE tax. File state tax return   On the other hand, amounts received directly from members of the congregation, such as fees for performing marriages, baptisms, or other personal services that you report on Schedule C or C-EZ (Form 1040), are earnings from self-employment for all tax purposes. File state tax return   For more information on establishing a SEP, SIMPLE, or qualified retirement plan, see Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). File state tax return Individual retirement arrangements (IRAs). File state tax return   The traditional IRA and the Roth IRA are two individual retirement arrangements you can use to save money for your retirement. File state tax return Generally, your maximum contribution for 2013 to either of these plans (or to a combination of the two) is the smaller of your taxable compensation or $5,500 ($6,500 if you are age 50 or older). File state tax return   However, your maximum contribution to a Roth IRA will be further reduced or eliminated if your adjusted gross income is above a certain amount. File state tax return You cannot deduct Roth IRA contributions, but if you satisfy certain requirements, all earnings in the Roth IRA are tax free and neither your nondeductible contributions nor any earnings on them are taxable when distributed. File state tax return   If you contribute to a traditional IRA, your contribution may be deductible. File state tax return However, your deduction may be reduced or eliminated if you or your spouse is covered by an employer retirement plan (including, but not limited to, a SEP, SIMPLE, or qualified retirement plan). File state tax return   For more information on IRAs, see Publication 590. File state tax return Tax-sheltered annuity plans. File state tax return   Church employees, members of religious orders, and duly ordained, commissioned, or licensed ministers working as ministers or chaplains can participate in tax-sheltered annuity (403(b)) plans. File state tax return For more
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The File State Tax Return

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