File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Filing 2011 Taxes Online

H&r Block Home Edition1040x For 2012Tax 2011 Form2010 1040 Tax FormForm 1040nr 2012Where To E- File 2012 Federal Tax Return For FreeFree 2012 Tax Filing OnlineWhere Can I Get My Taxes Done For FreeHow Do I File 2011 Taxes1040ez Mailing AddressHr Block Free EditionOhio State Tax Forms 2011Free Tax FormsMy1040ez2010 Federal Tax Return FormFiling Prior Year Tax Returns2012 Tax Forms 1040ezIncome Tax PreparationHow To Efile 2011 TaxesH&r Block Tax EstimatorTax Credits For Unemployed2012 Ez Tax FormsTax Forms For 20121040ez File OnlineHow Do I File 2010 Tax ReturnH & R Block Free Tax FilingSend Federal Income Tax Form 1040ezFile 2012 State TaxesCan I Amend My Taxes OnlineFile State Income Tax OnlyH&r Block Free Filing1040ez Tax FilingVita Income TaxUnemployment TaxesTax Forms Download Ez 1040Tax Form For StudentsFree Efile State TaxesMypay Military Pay2011 Ez 1040 FormFederal Tax Amendment Form

Filing 2011 Taxes Online

Filing 2011 taxes online Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Filing 2011 taxes online 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. Filing 2011 taxes online 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. Filing 2011 taxes online 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. Filing 2011 taxes online 60 day rule, Time limit for making a rollover contribution. Filing 2011 taxes online 70 rule, Age 70½ rule. Filing 2011 taxes online , Nonresident alien spouse. Filing 2011 taxes online A Abandonment of home, Abandonment. Filing 2011 taxes online Abortion Deductibility as medical expense, Table 21-1. Filing 2011 taxes online Medical and Dental Expenses Checklist. Filing 2011 taxes online See Publication 502 for more information about these and other expenses. Filing 2011 taxes online Abroad, citizens traveling or working, Employees of foreign governments or international organizations. Filing 2011 taxes online , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. Filing 2011 taxes online S. Filing 2011 taxes online ) (see also Foreign employment) Absence, temporary, Temporary absences. Filing 2011 taxes online , Temporary absences. Filing 2011 taxes online Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. Filing 2011 taxes online Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. Filing 2011 taxes online Long-term care, Long-term care coverage. Filing 2011 taxes online , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. Filing 2011 taxes online Accidents, car, Deductible losses. Filing 2011 taxes online Value determination, Car value. Filing 2011 taxes online Willful negligence or intentional act as cause, Nondeductible losses. Filing 2011 taxes online Accountable plans for employee reimbursements, Accountable Plans, Related to employer. Filing 2011 taxes online 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. Filing 2011 taxes online Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. Filing 2011 taxes online Change in, standard deduction not allowed, Persons not eligible for the standard deduction. Filing 2011 taxes online Fiscal year, Accounting Periods, Fiscal year taxpayers. Filing 2011 taxes online , Fiscal Years Fringe benefits, Accounting period. Filing 2011 taxes online Accrual method taxpayers, Accrual method. Filing 2011 taxes online Taxes paid during tax year, deduction of, You must pay the tax during your tax year. Filing 2011 taxes online Accumulation distribution of trusts Tax on, Other taxes. Filing 2011 taxes online Accuracy-related penalties, Accuracy-related penalty. Filing 2011 taxes online Acknowledgment, Acknowledgment. Filing 2011 taxes online Activities not for profit, Activity not for profit. Filing 2011 taxes online Address, Name and Address Change of, Change of Address Foreign, Foreign address. Filing 2011 taxes online P. Filing 2011 taxes online O. Filing 2011 taxes online box, P. Filing 2011 taxes online O. Filing 2011 taxes online box. Filing 2011 taxes online Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. Filing 2011 taxes online Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. Filing 2011 taxes online Easements, Easements. Filing 2011 taxes online Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. Filing 2011 taxes online Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. Filing 2011 taxes online Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. Filing 2011 taxes online Sales of property, Adjusted basis. Filing 2011 taxes online Section 179 deduction, Depreciation and section 179 deduction. Filing 2011 taxes online 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. Filing 2011 taxes online Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. Filing 2011 taxes online , Adopted child. Filing 2011 taxes online , Adopted child. Filing 2011 taxes online , Taxpayer identification numbers for adoptees. Filing 2011 taxes online Earned income credit, Adopted child. Filing 2011 taxes online Adoption, Adoption Credit, Child with special needs. Filing 2011 taxes online ATIN, Adoption taxpayer identification number (ATIN). Filing 2011 taxes online , Adoption taxpayer identification number (ATIN). Filing 2011 taxes online Child tax credit, Adopted child. Filing 2011 taxes online (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. Filing 2011 taxes online Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. Filing 2011 taxes online Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. Filing 2011 taxes online No charitable deduction for, Personal Expenses Foreign child, Foreign child. Filing 2011 taxes online Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). Filing 2011 taxes online , Taxpayer identification numbers for aliens. Filing 2011 taxes online Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). Filing 2011 taxes online 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. Filing 2011 taxes online Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. Filing 2011 taxes online Distribution prior to age 59, Age 59½ rule. Filing 2011 taxes online Distribution required at age 70, IRA owners. Filing 2011 taxes online , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. Filing 2011 taxes online Retirement plan recipients over age 75, Who must use the General Rule. Filing 2011 taxes online 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. Filing 2011 taxes online (see also Fiduciaries) Income paid to, Payment to an agent. Filing 2011 taxes online Signing return, When someone can sign for you. Filing 2011 taxes online 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. Filing 2011 taxes online Airline club dues Not entertainment expenses, Club dues and membership fees. Filing 2011 taxes online Airplanes, donations of, Cars, boats, and airplanes. Filing 2011 taxes online Airport transportation Business-related travel expense, Table 26-1. Filing 2011 taxes online Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Filing 2011 taxes online Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. Filing 2011 taxes online Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. Filing 2011 taxes online Child's dividends, Child's Alaska Permanent Fund dividends. Filing 2011 taxes online Income from, You can use Form 1040EZ if all of the following apply. Filing 2011 taxes online , You can use Form 1040A if all of the following apply. Filing 2011 taxes online , Alaska Permanent Fund dividends. Filing 2011 taxes online Investment income not to include, Investment income. Filing 2011 taxes online Alaska Unemployment Compensation Fund, Contributions to state benefit funds. Filing 2011 taxes online Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. Filing 2011 taxes online Medical and Dental Expenses Checklist. Filing 2011 taxes online See Publication 502 for more information about these and other expenses. Filing 2011 taxes online Alcoholic beverages IRA prohibited transactions in, Collectibles. Filing 2011 taxes online Aliens, Individual taxpayer identification number (ITIN) for aliens. Filing 2011 taxes online , Not earned income. Filing 2011 taxes online Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. Filing 2011 taxes online , Payments not alimony. Filing 2011 taxes online , Payments to a third party. Filing 2011 taxes online , Life insurance premiums. Filing 2011 taxes online , Payments for jointly-owned home. Filing 2011 taxes online , Mortgage payments. Filing 2011 taxes online , Taxes and insurance. Filing 2011 taxes online , Other payments to a third party. Filing 2011 taxes online , Instruments Executed After 1984, Exception for instruments executed before 1985. Filing 2011 taxes online , Alimony requirements. Filing 2011 taxes online , Cash payment requirement. Filing 2011 taxes online , Payments to a third party. Filing 2011 taxes online , Payments designated as not alimony. Filing 2011 taxes online , Spouses cannot be members of the same household. Filing 2011 taxes online , Liability for payments after death of recipient spouse. Filing 2011 taxes online , Substitute payments. Filing 2011 taxes online , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. Filing 2011 taxes online , Deducting the recapture. Filing 2011 taxes online Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. Filing 2011 taxes online Reporting of income, Alimony. Filing 2011 taxes online Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. Filing 2011 taxes online Exempt-interest dividends, Alternative minimum tax treatment. Filing 2011 taxes online Filing requirements (Table 1-3), Figuring tax. Filing 2011 taxes online Incentive stock option, You can use Form 1040A if all of the following apply. Filing 2011 taxes online Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. Filing 2011 taxes online 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. Filing 2011 taxes online , Filing Form 1040X. Filing 2011 taxes online (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. Filing 2011 taxes online Standard deduction, change to itemized deductions, Changing your mind. Filing 2011 taxes online American citizens abroad, U. Filing 2011 taxes online S. Filing 2011 taxes online Citizens and Resident Aliens Living Abroad (see also Citizens outside U. Filing 2011 taxes online S. Filing 2011 taxes online ) 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. Filing 2011 taxes online S. Filing 2011 taxes online Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. Filing 2011 taxes online 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. Filing 2011 taxes online Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. Filing 2011 taxes online , Additional exceptions for nonqualified annuity contracts. Filing 2011 taxes online Estimated tax, Withholding and estimated tax. Filing 2011 taxes online Exclusion limit, Exclusion limit. Filing 2011 taxes online General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. Filing 2011 taxes online Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. Filing 2011 taxes online Purchased annuities, Purchased annuities. Filing 2011 taxes online Survivor's annuity, Survivors of retirees. Filing 2011 taxes online Guaranteed payments, Guaranteed payments. Filing 2011 taxes online IRAs as, Kinds of traditional IRAs. Filing 2011 taxes online Joint return, Joint return. Filing 2011 taxes online Loans from plan, Loans. Filing 2011 taxes online Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. Filing 2011 taxes online , More than one annuity. Filing 2011 taxes online Partly taxable payments, Partly taxable payments. Filing 2011 taxes online Purchased annuities, Purchased annuities. Filing 2011 taxes online 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. Filing 2011 taxes online Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. Filing 2011 taxes online Worksheet for computation, How to use the Simplified Method. Filing 2011 taxes online Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. Filing 2011 taxes online Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. Filing 2011 taxes online , Pensions and Annuities, Withholding and estimated tax. Filing 2011 taxes online Annulled marriages Filing status, Annulled marriages. Filing 2011 taxes online Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. Filing 2011 taxes online Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. Filing 2011 taxes online Real estate transactions, when required by lender, Settlement costs. Filing 2011 taxes online Appraisals Casualty or theft losses, Appraisal. Filing 2011 taxes online , Costs of photographs and appraisals. Filing 2011 taxes online Archer MSAs, Medical savings accounts (MSAs). Filing 2011 taxes online Contributions, Archer MSA contributions. Filing 2011 taxes online Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. Filing 2011 taxes online Medical and Dental Expenses Checklist. Filing 2011 taxes online See Publication 502 for more information about these and other expenses. Filing 2011 taxes online Armed forces, Types of Qualified Organizations, Table 24-1. Filing 2011 taxes online Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. Filing 2011 taxes online (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. Filing 2011 taxes online Dependency allotments, Armed Forces dependency allotments. Filing 2011 taxes online Disability pay, Disability. Filing 2011 taxes online Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. Filing 2011 taxes online Military, Military uniforms. Filing 2011 taxes online Military quarters allotments, Tax-exempt military quarters allowances. Filing 2011 taxes online Naval officers on permanent duty aboard ship, Members of the Armed Forces. Filing 2011 taxes online Permanent duty overseas, Members of the Armed Forces. Filing 2011 taxes online Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. Filing 2011 taxes online , Ministers' and military housing allowance. Filing 2011 taxes online Rehabilitative program payments, Veterans' benefits. Filing 2011 taxes online Reserves, Armed Forces reservists traveling more than 100 miles from home. Filing 2011 taxes online Retirees' pay Taxable income, Military retirement pay. Filing 2011 taxes online Uniforms, Military uniforms. Filing 2011 taxes online Wages, Military Armed Forces Retiree's pay withholding, Military retirees. Filing 2011 taxes online Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. Filing 2011 taxes online Capital gains or losses from sale or trade of, Investment interest deducted. Filing 2011 taxes online 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. Filing 2011 taxes online Fees not included in basis, Settlement costs. Filing 2011 taxes online At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. Filing 2011 taxes online ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). Filing 2011 taxes online Attachment of wages, Garnisheed wages. Filing 2011 taxes online 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. Filing 2011 taxes online Title to property, for preparation, filing, etc. Filing 2011 taxes online , Settlement costs. Filing 2011 taxes online Audits Travel expense records, If your return is examined. Filing 2011 taxes online Auto insurance Medical expenses covered by, not deductible, Table 21-1. Filing 2011 taxes online Medical and Dental Expenses Checklist. Filing 2011 taxes online See Publication 502 for more information about these and other expenses. Filing 2011 taxes online Automatic extension of time to file, Automatic Extension, When to file. Filing 2011 taxes online Form 4868, E-file options. Filing 2011 taxes online Automatic investment services Holding period, determination of, Automatic investment service. Filing 2011 taxes online Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. Filing 2011 taxes online Back pay, award for, Back pay awards. Filing 2011 taxes online Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. Filing 2011 taxes online Backup withholding, Backup Withholding, Backup withholding. Filing 2011 taxes online , Backup withholding. Filing 2011 taxes online Dividend income, Backup withholding. Filing 2011 taxes online , Reporting tax withheld. Filing 2011 taxes online Penalties, Penalties. Filing 2011 taxes online Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. Filing 2011 taxes online Reporting on Schedule D (Form 1040), How to report. Filing 2011 taxes online Claim for refund, Exceptions for special types of refunds. Filing 2011 taxes online , Filing a claim for refund. Filing 2011 taxes online Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. Filing 2011 taxes online Short-term capital loss, How to report bad debts. Filing 2011 taxes online When deductible, When deductible. Filing 2011 taxes online Baggage Business-related travel expense, Table 26-1. Filing 2011 taxes online Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Filing 2011 taxes online Balance due, Refund or balance due. Filing 2011 taxes online Bankruptcy Canceled debt not deemed to be income, Excluded debt. Filing 2011 taxes online Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. Filing 2011 taxes online Banks Automatic investment service, determination of holding period, Automatic investment service. Filing 2011 taxes online 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. Filing 2011 taxes online 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. Filing 2011 taxes online Basis of purchase, Bargain purchases. Filing 2011 taxes online Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. Filing 2011 taxes online Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. Filing 2011 taxes online Bargain purchases, Bargain purchases. Filing 2011 taxes online Bonds, Stocks and Bonds, Bond premium. Filing 2011 taxes online Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. Filing 2011 taxes online , Partly taxable. Filing 2011 taxes online Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. Filing 2011 taxes online Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. Filing 2011 taxes online Other than cost, Basis Other Than Cost, Tax-exempt obligations. Filing 2011 taxes online , No gain or loss. Filing 2011 taxes online Points not to be included, Settlement costs. Filing 2011 taxes online , Points. Filing 2011 taxes online Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. Filing 2011 taxes online Stock or stock rights, Basis. Filing 2011 taxes online Tax-exempt obligations Bonds, Tax-exempt obligations. Filing 2011 taxes online Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. Filing 2011 taxes online Beneficiaries, Beneficiary of an estate or trust. Filing 2011 taxes online , Rollover by surviving spouse. Filing 2011 taxes online , Estate and trust income. Filing 2011 taxes online , Losses. Filing 2011 taxes online (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. Filing 2011 taxes online , Losses. Filing 2011 taxes online , Gifts and inheritances. Filing 2011 taxes online , Income from property received as a gift. Filing 2011 taxes online (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. Filing 2011 taxes online Bingo, Table 24-1. Filing 2011 taxes online Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. Filing 2011 taxes online Medical and Dental Expenses Checklist. Filing 2011 taxes online See Publication 502 for more information about these and other expenses. Filing 2011 taxes online Birth of child, Death or birth of child. Filing 2011 taxes online Head of household, qualifying person to file as, Death or birth. Filing 2011 taxes online , Death or birth. Filing 2011 taxes online Social security number to be obtained, Born and died in 2013. Filing 2011 taxes online Birth of dependent, Death or birth. Filing 2011 taxes online Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. Filing 2011 taxes online Guide dogs, deductible as medical expense, Table 21-1. Filing 2011 taxes online Medical and Dental Expenses Checklist. Filing 2011 taxes online See Publication 502 for more information about these and other expenses. Filing 2011 taxes online 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. Filing 2011 taxes online Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. Filing 2011 taxes online Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Filing 2011 taxes online Donations of, Cars, boats, and airplanes. Filing 2011 taxes online Body scan, Table 21-1. Filing 2011 taxes online Medical and Dental Expenses Checklist. Filing 2011 taxes online See Publication 502 for more information about these and other expenses. Filing 2011 taxes online Bona fide business purpose Travel expenses, Bona fide business purpose. Filing 2011 taxes online Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. Filing 2011 taxes online , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. Filing 2011 taxes online Convertible bonds, Convertible stocks and bonds. Filing 2011 taxes online Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. Filing 2011 taxes online Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. Filing 2011 taxes online Retirement of, Retirement bonds. Filing 2011 taxes online , Redemption or retirement of bonds. Filing 2011 taxes online Sale of, Bonds Sold Between Interest Dates Savings, U. Filing 2011 taxes online S. Filing 2011 taxes online Savings Bonds, Series HH bonds. Filing 2011 taxes online , Series EE and series I bonds. Filing 2011 taxes online Sold at premium, computation of adjusted basis, Bond premium. Filing 2011 taxes online State or local government, tax-exempt, Tax-exempt state and local government bonds. Filing 2011 taxes online Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. Filing 2011 taxes online , Employee awards or bonuses. Filing 2011 taxes online Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. Filing 2011 taxes online Borrowed funds, Loans. Filing 2011 taxes online , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. Filing 2011 taxes online Bottled water, Table 21-1. Filing 2011 taxes online Medical and Dental Expenses Checklist. Filing 2011 taxes online See Publication 502 for more information about these and other expenses. Filing 2011 taxes online Boy Scouts Charitable contributions to, Examples. Filing 2011 taxes online , Table 24-1. Filing 2011 taxes online Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. Filing 2011 taxes online Medical and Dental Expenses Checklist. Filing 2011 taxes online See Publication 502 for more information about these and other expenses. Filing 2011 taxes online Breach of contract Damages as income, Court awards and damages. Filing 2011 taxes online employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. Filing 2011 taxes online Medical and Dental Expenses Checklist. Filing 2011 taxes online See Publication 502 for more information about these and other expenses. Filing 2011 taxes online Bribes, Bribes. Filing 2011 taxes online , 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. Filing 2011 taxes online , Brokers' commissions. Filing 2011 taxes online Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. Filing 2011 taxes online 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. Filing 2011 taxes online Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. Filing 2011 taxes online Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. Filing 2011 taxes online , Allowances and reimbursements. Filing 2011 taxes online Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. Filing 2011 taxes online 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. Filing 2011 taxes online Basis for depreciation, Basis for depreciation. Filing 2011 taxes online 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. Filing 2011 taxes online Business tax credits Claim for refund, Exceptions for special types of refunds. Filing 2011 taxes online Business use of home, Home Office C Cafeteria plans, Cafeteria plans. Filing 2011 taxes online Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. Filing 2011 taxes online Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. Filing 2011 taxes online Campaign contributions, Campaign contributions. Filing 2011 taxes online , Table 24-1. Filing 2011 taxes online 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. Filing 2011 taxes online Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. Filing 2011 taxes online Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. Filing 2011 taxes online Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. Filing 2011 taxes online Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. Filing 2011 taxes online , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. Filing 2011 taxes online Carryover of, Long-term gains and losses. Filing 2011 taxes online , Capital loss carryover. Filing 2011 taxes online Worksheet, Figuring your carryover. Filing 2011 taxes online 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. Filing 2011 taxes online , Capital gain distributions and qualified dividends. Filing 2011 taxes online Collectibles, Investment interest deducted. Filing 2011 taxes online Deductions, Capital Losses Limit on, Limit on deduction. Filing 2011 taxes online Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. Filing 2011 taxes online , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. Filing 2011 taxes online Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. Filing 2011 taxes online 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. Filing 2011 taxes online , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. Filing 2011 taxes online Net long-term capital loss, Long-term gains and losses. Filing 2011 taxes online Sale of personal items, Sale of personal items. Filing 2011 taxes online Sale or trade of property held more than 1 year, Long-term or short-term. Filing 2011 taxes online , Long-term gains and losses. Filing 2011 taxes online 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. Filing 2011 taxes online State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. Filing 2011 taxes online Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. Filing 2011 taxes online Total net loss, Total net gain or loss. Filing 2011 taxes online Undistributed gains, Long-term gains and losses. Filing 2011 taxes online Credit for tax on, Undistributed capital gains of mutual funds and REITs. Filing 2011 taxes online , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. Filing 2011 taxes online Car pools, Car pools. Filing 2011 taxes online , Car pools. Filing 2011 taxes online Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. Filing 2011 taxes online Carryovers Capital loss, Long-term gains and losses. Filing 2011 taxes online , Capital loss carryover. Filing 2011 taxes online Worksheet, Figuring your carryover. Filing 2011 taxes online Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. Filing 2011 taxes online , 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. Filing 2011 taxes online Value determination, Car value. Filing 2011 taxes online Willful negligence or intentional act as cause, Nondeductible losses. Filing 2011 taxes online Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. Filing 2011 taxes online 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. Filing 2011 taxes online Books to determine fair market value, Car value. Filing 2011 taxes online Business and personal use, allocation between, Business and personal use. Filing 2011 taxes online , Separating expenses. Filing 2011 taxes online Business-related travel expenses, Table 26-1. Filing 2011 taxes online Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Filing 2011 taxes online Car pools, Car pools. Filing 2011 taxes online Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Filing 2011 taxes online Charitable organization service, use for, Car expenses. Filing 2011 taxes online Depreciation, Depreciation and section 179 deductions. Filing 2011 taxes online Donations of, Cars, boats, and airplanes. Filing 2011 taxes online Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). Filing 2011 taxes online Form 2106 or 2106-EZ, how to fill out, Car expenses. Filing 2011 taxes online Hauling tools or instruments, Hauling tools or instruments. Filing 2011 taxes online Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. Filing 2011 taxes online Medical transportation, Table 21-1. Filing 2011 taxes online Medical and Dental Expenses Checklist. Filing 2011 taxes online See Publication 502 for more information about these and other expenses. Filing 2011 taxes online , Transportation, Car expenses. Filing 2011 taxes online 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. Filing 2011 taxes online Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. Filing 2011 taxes online Work-related education, transportation for, Using your car. Filing 2011 taxes online Cash Dividends paid as, Introduction Rebates, Cash rebates. Filing 2011 taxes online Sales of property for, Payment of cash. Filing 2011 taxes online Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. Filing 2011 taxes online Bad debts, Basis in bad debt required. Filing 2011 taxes online Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. Filing 2011 taxes online Taxes paid during tax year, deduction of, You must pay the tax during your tax year. Filing 2011 taxes online Worthless securities and negotiable promissory notes, Worthless securities. Filing 2011 taxes online Cash rebates, Cash rebates. Filing 2011 taxes online Casualties, Home destroyed or condemned. Filing 2011 taxes online Casualty insurance Premiums not in property basis, Settlement costs. Filing 2011 taxes online Reimbursements from, Casualty insurance and other reimbursements. Filing 2011 taxes online Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). Filing 2011 taxes online , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. Filing 2011 taxes online , Involuntary Conversions, Adjusted Basis, Adjustments to basis. Filing 2011 taxes online Amount of loss, Figuring a Loss Appraisals, Appraisal. Filing 2011 taxes online , Costs of photographs and appraisals. Filing 2011 taxes online Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. Filing 2011 taxes online Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. Filing 2011 taxes online Photographs and appraisals, Costs of photographs and appraisals. Filing 2011 taxes online Deductible losses, Deductible losses. Filing 2011 taxes online $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. Filing 2011 taxes online Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. Filing 2011 taxes online Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. Filing 2011 taxes online , Disaster relief. Filing 2011 taxes online (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. Filing 2011 taxes online Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. Filing 2011 taxes online Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). Filing 2011 taxes online Nondeductible losses, Deductible losses. Filing 2011 taxes online Proof of loss, Casualty loss proof. Filing 2011 taxes online Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. Filing 2011 taxes online Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. Filing 2011 taxes online , 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. Filing 2011 taxes online Certificates of deposit (CDs), Certificates of deposit (CDs). Filing 2011 taxes online , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. Filing 2011 taxes online Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. Filing 2011 taxes online Change of address, Change of Address Change of name, Name change. Filing 2011 taxes online , Name changed. Filing 2011 taxes online 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. Filing 2011 taxes online Examples of Charitable Contributions—A Quick Check, Token items. Filing 2011 taxes online , Written statement. Filing 2011 taxes online , 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. Filing 2011 taxes online , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. Filing 2011 taxes online , Capital gain property. Filing 2011 taxes online , Amount of deduction — general rule. Filing 2011 taxes online , Bargain sales. Filing 2011 taxes online , When To Deduct, Time of making contribution. Filing 2011 taxes online , Noncash Contributions, Additional records. Filing 2011 taxes online , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). Filing 2011 taxes online Charity benefit events Deduction amount for charitable contributions, Charity benefit events. Filing 2011 taxes online Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. Filing 2011 taxes online Checks As charitable contributions, Checks. Filing 2011 taxes online Canceled checks as evidence of travel expenses, Canceled check. Filing 2011 taxes online Constructive receipt of, Check received or available. Filing 2011 taxes online Child Foster child, Rule 10. Filing 2011 taxes online You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. Filing 2011 taxes online You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. Filing 2011 taxes online Child and dependent care credit, You can use Form 1040A if all of the following apply. Filing 2011 taxes online Due diligence, Getting the information. Filing 2011 taxes online Earned income, Earned income. Filing 2011 taxes online Full-time student, Rule for student-spouse or spouse not able to care for self. Filing 2011 taxes online Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. Filing 2011 taxes online Child care, You can use Form 1040A if all of the following apply. Filing 2011 taxes online Babysitting, Babysitting. Filing 2011 taxes online Care providers, Childcare providers. Filing 2011 taxes online Expenses, Child care expenses. Filing 2011 taxes online Nursing care for healthy baby, not deductible as medical expense, Table 21-1. Filing 2011 taxes online Medical and Dental Expenses Checklist. Filing 2011 taxes online See Publication 502 for more information about these and other expenses. Filing 2011 taxes online Child custody, Custodial parent and noncustodial parent. Filing 2011 taxes online Child support, Child support payments. Filing 2011 taxes online Alimony, difference from, Payments not alimony. Filing 2011 taxes online , Alimony requirements. Filing 2011 taxes online , Child support. Filing 2011 taxes online Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. Filing 2011 taxes online , Child tax credit. Filing 2011 taxes online , 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. Filing 2011 taxes online 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. Filing 2011 taxes online Birth of child Head of household, qualifying person to file as, Death or birth. Filing 2011 taxes online , Death or birth. Filing 2011 taxes online Social security number to be obtained, Born and died in 2013. Filing 2011 taxes online Care providers, Childcare providers. Filing 2011 taxes online (see also Child care) Child's tax, figuring of, Step 3. Filing 2011 taxes online Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. Filing 2011 taxes online Credit for, Who Should File, You can use Form 1040A if all of the following apply. Filing 2011 taxes online (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. Filing 2011 taxes online Death of child Head of household, qualifying person to file as, Death or birth. Filing 2011 taxes online , Death or birth. Filing 2011 taxes online Deductions, Line 2 (deductions). Filing 2011 taxes online Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. Filing 2011 taxes online Filing requirements, Child's earnings. Filing 2011 taxes online As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. Filing 2011 taxes online , Income from property received as a gift. Filing 2011 taxes online Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. Filing 2011 taxes online Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. Filing 2011 taxes online Investment income of, Tax on unearned income of certain children. Filing 2011 taxes online 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. Filing 2011 taxes online Kidnapped, Kidnapped child. Filing 2011 taxes online , Kidnapped child. Filing 2011 taxes online Net unearned income, figuring of, Step 1. Filing 2011 taxes online Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. Filing 2011 taxes online Property received as gift, income from, Income from property received as a gift. Filing 2011 taxes online Signing return, parent for child, Spouse unable to sign. Filing 2011 taxes online Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. Filing 2011 taxes online Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. Filing 2011 taxes online Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. Filing 2011 taxes online Unearned income of, Tax on unearned income of certain children. Filing 2011 taxes online 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. Filing 2011 taxes online Unearned income defined, Unearned income defined. Filing 2011 taxes online 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. Filing 2011 taxes online Churches, temples, etc. Filing 2011 taxes online Charitable contributions to, Examples. Filing 2011 taxes online , Table 24-1. Filing 2011 taxes online Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. Filing 2011 taxes online Citizen or resident test, Citizen or Resident Test Citizens outside U. Filing 2011 taxes online S. Filing 2011 taxes online Business travel outside U. Filing 2011 taxes online S. Filing 2011 taxes online , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. Filing 2011 taxes online Standard meal allowance, Standard meal allowance for areas outside the continental United States. Filing 2011 taxes online Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. Filing 2011 taxes online S. Filing 2011 taxes online Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. Filing 2011 taxes online Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. Filing 2011 taxes online Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. Filing 2011 taxes online Civil service retirement benefits, Civil service retirement benefits. Filing 2011 taxes online Civil suits, Court awards and damages. Filing 2011 taxes online (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. Filing 2011 taxes online 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. Filing 2011 taxes online , Ministers' and military housing allowance. Filing 2011 taxes online Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. Filing 2011 taxes online 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. Filing 2011 taxes online Closing costs Real property transactions, Settlement costs. Filing 2011 taxes online Sale of home, Settlement fees or closing costs. Filing 2011 taxes online Clothing Military, Military uniforms. Filing 2011 taxes online Moth damage, not casualty loss, Progressive deterioration. Filing 2011 taxes online Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. Filing 2011 taxes online Used clothing, charitable deduction for fair market value, Used clothing and household items. Filing 2011 taxes online work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. Filing 2011 taxes online Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. Filing 2011 taxes online Coal and iron ore, Coal and iron ore. Filing 2011 taxes online Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. Filing 2011 taxes online Gains or losses from sale or trade of, Investment interest deducted. Filing 2011 taxes online IRA investment in, Investment in Collectibles, Exception. Filing 2011 taxes online College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. Filing 2011 taxes online , Table 24-1. Filing 2011 taxes online Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. Filing 2011 taxes online Education costs, Qualified tuition programs (QTPs). Filing 2011 taxes online (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. Filing 2011 taxes online Commission drivers Deduction of expenses, Statutory employees. Filing 2011 taxes online Commissions, Supplemental Wages Advance, Advance commissions and other earnings. Filing 2011 taxes online IRAs with brokers, Brokers' commissions. Filing 2011 taxes online , Brokers' commissions. Filing 2011 taxes online Property basis to include when buyer pays, Settlement costs. Filing 2011 taxes online Sharing of (kickbacks), Kickbacks. Filing 2011 taxes online Unearned, deduction for repayment of, Advance commissions and other earnings. Filing 2011 taxes online Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. Filing 2011 taxes online Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. Filing 2011 taxes online , Community property. Filing 2011 taxes online Alimony, difference from, Payments not alimony. Filing 2011 taxes online IRAs, Community property laws. Filing 2011 taxes online Married filing separately, Community property states. Filing 2011 taxes online Medical and dental expenses, Community property states. Filing 2011 taxes online Commuting expenses, Commuting expenses. Filing 2011 taxes online , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. Filing 2011 taxes online Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. Filing 2011 taxes online Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. Filing 2011 taxes online Unemployment, Unemployment compensation. Filing 2011 taxes online Computation of tax, Computations Equal amounts, Equal amounts. Filing 2011 taxes online Negative amounts, Negative amounts. Filing 2011 taxes online Rounding off dollars, Rounding off dollars. Filing 2011 taxes online Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. Filing 2011 taxes online , Condemnations. Filing 2011 taxes online Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. Filing 2011 taxes online Period of ownership and use, Previous home destroyed or condemned. Filing 2011 taxes online Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. Filing 2011 taxes online Constructive receipt of income, Constructive receipt. Filing 2011 taxes online , Payment to an agent. Filing 2011 taxes online , Constructive receipt. Filing 2011 taxes online Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. Filing 2011 taxes online , Contributions, Table 24-1. Filing 2011 taxes online 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. Filing 2011 taxes online Political, Political Contributions Reservist repayments, Qualified reservist repayments. Filing 2011 taxes online Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. Filing 2011 taxes online Related party transactions, Losses on sales or trades of property. Filing 2011 taxes online Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. Filing 2011 taxes online Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. Filing 2011 taxes online Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. Filing 2011 taxes online 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. Filing 2011 taxes online Sale or trade of Form 1099-S to report, Form 1099-S transactions. Filing 2011 taxes online Period of ownership and use, Cooperative apartment. Filing 2011 taxes online Cooperatives Patronage dividends, Patronage dividends. Filing 2011 taxes online Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. Filing 2011 taxes online Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. Filing 2011 taxes online , Losses on sales or trades of property. Filing 2011 taxes online Director fees as self-employment income, Corporate director. Filing 2011 taxes online Reorganizations and nontaxable trade of stock, Corporate reorganizations. Filing 2011 taxes online Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. Filing 2011 taxes online Medical and Dental Expenses Checklist. Filing 2011 taxes online See Publication 502 for more information about these and other expenses. Filing 2011 taxes online Cosmetics Not deductible as medical expense, Table 21-1. Filing 2011 taxes online Medical and Dental Expenses Checklist. Filing 2011 taxes online See Publication 502 for more information about these and other expenses. Filing 2011 taxes online Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. Filing 2011 taxes online , Partly taxable. Filing 2011 taxes online Cost-of-living allowances, Government cost-of-living allowances. Filing 2011 taxes online Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. Filing 2011 taxes online Examples of Charitable Contributions—A Quick Check, Membership fees or dues. Filing 2011 taxes online Entertainment expense deduction not allowed, Club dues and membership fees. Filing 2011 taxes online Coupon bonds, Coupon bonds. Filing 2011 taxes online Court awards and damages (see Damages from lawsuits) Cousin, Cousin. Filing 2011 taxes online Coverdell ESAs Additional tax on, Other taxes. Filing 2011 taxes online CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. Filing 2011 taxes online Charitable contributions charged to, Credit card. Filing 2011 taxes online Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. Filing 2011 taxes online , Credit for child and dependent care expenses. Filing 2011 taxes online 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. Filing 2011 taxes online , Credit for the elderly or the disabled. Filing 2011 taxes online Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. Filing 2011 taxes online Credit reports Costs not included in property basis, Settlement costs. Filing 2011 taxes online Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. Filing 2011 taxes online , Earned income credit. Filing 2011 taxes online , Credit for child and dependent care expenses. Filing 2011 taxes online , Credit for the elderly or the disabled. Filing 2011 taxes online , Earned income credit. Filing 2011 taxes online , Credit for child and dependent care expenses. Filing 2011 taxes online , Credit for the elderly or the disabled. Filing 2011 taxes online , Earned income credit. Filing 2011 taxes online 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. Filing 2011 taxes online , 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. Filing 2011 taxes online Medical and Dental Expenses Checklist. Filing 2011 taxes online See Publication 502 for more information about these and other expenses. Filing 2011 taxes online Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. Filing 2011 taxes online Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. Filing 2011 taxes online Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. Filing 2011 taxes online Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. Filing 2011 taxes online D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. Filing 2011 taxes online , Disaster relief. Filing 2011 taxes online (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. Filing 2011 taxes online 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. Filing 2011 taxes online , Childcare providers. Filing 2011 taxes online , Care outside your home. Filing 2011 taxes online (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. Filing 2011 taxes online 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. Filing 2011 taxes online Death of dependent, Death or birth. Filing 2011 taxes online Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. Filing 2011 taxes online , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. Filing 2011 taxes online Paid by another, Debts paid for you. Filing 2011 taxes online Payoff of debt included in sales transaction, Debt paid off. Filing 2011 taxes online Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. Filing 2011 taxes online Refund offset against, Refunds. Filing 2011 taxes online , Offset against debts. Filing 2011 taxes online Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. Filing 2011 taxes online Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. Filing 2011 taxes online Due dates, Filing for a decedent. Filing 2011 taxes online Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. Filing 2011 taxes online Spouse's death, Spouse died during the year. Filing 2011 taxes online , Spouse died. Filing 2011 taxes online Standard deduction, Decedent's final return. Filing 2011 taxes online Transfer of property at death, Other property transactions. Filing 2011 taxes online Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Filing 2011 taxes online Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. Filing 2011 taxes online , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. Filing 2011 taxes online , 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. Filing 2011 taxes online 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. Filing 2011 taxes online Interest (see Interest payments) Investment expenses, Investment expenses. Filing 2011 taxes online IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. Filing 2011 taxes online Medical and Dental Expenses Checklist. Filing 2011 taxes online See Publication 502 for more information about these and other expenses. Filing 2011 taxes online Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. Filing 2011 taxes online (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. Filing 2011 taxes online Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. Filing 2011 taxes online Performing artists' expenses, Expenses of certain performing artists. Filing 2011 taxes online Prepaid insurance premiums, Prepaid insurance premiums. Filing 2011 taxes online Prescription medicines, Table 21-1. Filing 2011 taxes online Medical and Dental Expenses Checklist. Filing 2011 taxes online See Publication 502 for more information about these and other expenses. Filing 2011 taxes online Rental expenses, When to deduct. Filing 2011 taxes online Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. Filing 2011 taxes online Car expenses, Depreciation and section 179 deductions. Filing 2011 taxes online 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. Filing 2011 taxes online Stop-smoking programs, Table 21-1. Filing 2011 taxes online Medical and Dental Expenses Checklist. Filing 2011 taxes online See Publication 502 for more information about these and other expenses. Filing 2011 taxes online 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. Filing 2011 taxes online Recording fees, basis to include, Real estate taxes. Filing 2011 taxes online Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. Filing 2011 taxes online Nonqualified plans, Nonqualified deferred compensation plans. Filing 2011 taxes online Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. Filing 2011 taxes online Delivery services, Private delivery services. Filing 2011 taxes online Business-related travel expense, Table 26-1. Filing 2011 taxes online Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Filing 2011 taxes online Demutualization of life insurance companies, Demutualization of life insurance companies. Filing 2011 taxes online Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. Filing 2011 taxes online Medical and Dental Expenses Checklist. Filing 2011 taxes online See Publication 502 for more information about these and other expenses. Filing 2011 taxes online Dependent care Benefits, Dependent care benefits. Filing 2011 taxes online , Dependent Care Benefits Center, Dependent care center. Filing 2011 taxes online 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. Filing 2011 taxes online , Exception for adopted child. Filing 2011 taxes online , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Filing 2011 taxes online (see also Child tax credit) Birth of, Death or birth. Filing 2011 taxes online Born and died within year, Exception. Filing 2011 taxes online , Born and died in 2013. Filing 2011 taxes online Death of, Death or birth. Filing 2011 taxes online 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. Filing 2011 taxes online 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. Filing 2011 taxes online Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). Filing 2011 taxes online , Taxpayer identification numbers for aliens. Filing 2011 taxes online Alien dependents, Born and died in 2013. Filing 2011 taxes online Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. Filing 2011 taxes online Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. Filing 2011 taxes online Deposits, Fees and deposits. Filing 2011 taxes online Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. Filing 2011 taxes online Depreciation Adjustment to basis for, Depreciation and section 179 deduction. Filing 2011 taxes online Cars, Depreciation and section 179 deductions. Filing 2011 taxes online Change of use of property, Basis for depreciation. Filing 2011 taxes online Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. Filing 2011 taxes online 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. Filing 2011 taxes online Land, no depreciation of, Land. Filing 2011 taxes online Rental property, Depreciation. Filing 2011 taxes online , Depreciation Designated Roth Account Defined. Filing 2011 taxes online , Designated Roth accounts. Filing 2011 taxes online Designated Roth account, Designated Roth accounts. Filing 2011 taxes online , Designated Roth accounts. Filing 2011 taxes online Destroyed records, Destroyed records. Filing 2011 taxes online Diaper service, Table 21-1. Filing 2011 taxes online Medical and Dental Expenses Checklist. Filing 2011 taxes online See Publication 502 for more information about these and other expenses. Filing 2011 taxes online Differential wage payments, Differential wage payments. Filing 2011 taxes online Differential wages Wages for reservists Military reserves, Differential wage payments. Filing 2011 taxes online Direct deposit of refunds, Refunds Directors' fees, Corporate director. Filing 2011 taxes online Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. Filing 2011 taxes online , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. Filing 2011 taxes online Armed forces, Disability. Filing 2011 taxes online Blind (see Blind persons) Cafeteria plans, Cafeteria plans. Filing 2011 taxes online 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. Filing 2011 taxes online Medical and Dental Expenses Checklist. Filing 2011 taxes online See Publication 502 for more information about these and other expenses. Filing 2011 taxes online Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. Filing 2011 taxes online Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. Filing 2011 taxes online Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. Filing 2011 taxes online Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. Filing 2011 taxes online Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. Filing 2011 taxes online Social security and railroad retirement benefits, deductions for, Disability payments. Filing 2011 taxes online Special school or home for, deductibility of medical expense, Table 21-1. Filing 2011 taxes online Medical and Dental Expenses Checklist. Filing 2011 taxes online See Publication 502 for more information about these and other expenses. Filing 2011 taxes online Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. Filing 2011 taxes online Workers' compensation, Workers' Compensation Disability Income, Disability income. Filing 2011 taxes online Disability benefits Earned income credit, Form 4029. Filing 2011 taxes online Disability insurance payments Earned income credit, Disability insurance payments. Filing 2011 taxes online Disability, permanent and total disability, Permanent and total disability. Filing 2011 taxes online Disabled Child, Permanently and totally disabled. Filing 2011 taxes online Dependent, Disabled dependent working at sheltered workshop. Filing 2011 taxes online Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. Filing 2011 taxes online , Disaster relief payments. Filing 2011 taxes online , Disaster relief. Filing 2011 taxes online (see also Terrorist attacks) Cash gifts to victims, Cash gifts. Filing 2011 taxes online Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Filing 2011 taxes online Unemployment assistance, Types of unemployment compensation. Filing 2011 taxes online Employer's emergency disaster fund, Employer's emergency disaster fund. Filing 2011 taxes online Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. Filing 2011 taxes online Grants or payments, Disaster relief grants. Filing 2011 taxes online Replacement of lost or destroyed property, Disaster relief. Filing 2011 taxes online Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. Filing 2011 taxes online , Adjusted Basis Disclosure statement, Disclosure statement. Filing 2011 taxes online 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. Filing 2011 taxes online Distributions, Eligible rollover distributions. Filing 2011 taxes online (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). Filing 2011 taxes online Qualified reservist, Qualified reservist distributions. Filing 2011 taxes online Required minimum distributions, Required distributions. Filing 2011 taxes online , Required distributions. Filing 2011 taxes online , 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. Filing 2011 taxes online Dividends, Dividends and Other Distributions, Form 1099-DIV. Filing 2011 taxes online , More information. Filing 2011 taxes online (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. Filing 2011 taxes online Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. Filing 2011 taxes online 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. Filing 2011 taxes online Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. Filing 2011 taxes online Insurance dividends, Dividends on insurance policies. Filing 2011 taxes online Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. Filing 2011 taxes online Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. Filing 2011 taxes online Qualified, Qualified Dividends, Qualified dividends. Filing 2011 taxes online Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. Filing 2011 taxes online Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. Filing 2011 taxes online Sold stock, Dividends on stock sold. Filing 2011 taxes online Stockholder debts when canceled as, Stockholder debt. Filing 2011 taxes online Veterans' insurance, Dividends on veterans' insurance. Filing 2011 taxes online Divorced parents, Children of divorced or separated parents (or parents who live apart). Filing 2011 taxes online , Applying this special rule to divorced or separated parents (or parents who live apart). Filing 2011 taxes online Divorced taxpayers, Alimony. Filing 2011 taxes online (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. Filing 2011 taxes online Child custody, Custodial parent and noncustodial parent. Filing 2011 taxes online Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. Filing 2011 taxes online Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. Filing 2011 taxes online , Divorced persons. Filing 2011 taxes online IRAs, Kay Bailey Hutchison Spousal IRA. Filing 2011 taxes online , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. Filing 2011 taxes online Mortgage interest, payment as alimony, Divorced or separated individuals. Filing 2011 taxes online Personal exemption, Divorced or separated spouse. Filing 2011 taxes online Real estate taxes, allocation of, Divorced individuals. Filing 2011 taxes online Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. Filing 2011 taxes online Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. Filing 2011 taxes online Domestic help Withholding, Household workers. Filing 2011 taxes online Domestic help, no exemption for, Housekeepers, maids, or servants. Filing 2011 taxes online
Español

The Filing 2011 Taxes Online

Filing 2011 taxes online 2. Filing 2011 taxes online   Maximum Amount Contributable (MAC) Table of Contents Components of Your MAC How Do I Figure My MAC?Elective deferrals only. Filing 2011 taxes online Nonelective contributions only. Filing 2011 taxes online Elective deferrals and nonelective contributions. Filing 2011 taxes online When Should I Figure My MAC? Throughout this publication, the limit on the amount that can be contributed to your 403(b) account for any year is referred to as your maximum amount contributable (MAC). Filing 2011 taxes online This chapter: Introduces the components of your MAC, Tells you how to figure your MAC, and Tells you when to figure your MAC. Filing 2011 taxes online Components of Your MAC Generally, before you can determine your MAC, you must first figure the components of your MAC. Filing 2011 taxes online The components of your MAC are: The limit on annual additions (chapter 3), and The limit on elective deferrals (chapter 4). Filing 2011 taxes online How Do I Figure My MAC? Generally, contributions to your 403(b) account are limited to the lesser of: The limit on annual additions, or The limit on elective deferrals. Filing 2011 taxes online Depending upon the type of contributions made to your 403(b) account, only one of the limits may apply to you. Filing 2011 taxes online Which limit applies. Filing 2011 taxes online   Whether you must apply one or both of the limits depends on the type of contributions made to your 403(b) account during the year. Filing 2011 taxes online Elective deferrals only. Filing 2011 taxes online   If the only contributions made to your 403(b) account during the year were elective deferrals made under a salary reduction agreement, you will need to figure both of the limits. Filing 2011 taxes online Your MAC is the lesser of the two limits. Filing 2011 taxes online Nonelective contributions only. Filing 2011 taxes online   If the only contributions made to your 403(b) account during the year were nonelective contributions (employer contributions not made under a salary reduction agreement), you will only need to figure the limit on annual additions. Filing 2011 taxes online Your MAC is the limit on annual additions. Filing 2011 taxes online Elective deferrals and nonelective contributions. Filing 2011 taxes online   If the contributions made to your 403(b) account were a combination of both elective deferrals made under a salary reduction agreement and nonelective contributions (employer contributions not made under a salary reduction agreement), you will need to figure both limits. Filing 2011 taxes online Your MAC is the limit on the annual additions. Filing 2011 taxes online   You need to figure the limit on elective deferrals to determine if you have excess elective deferrals, which are explained in chapter 7. Filing 2011 taxes online Worksheets. Filing 2011 taxes online   Worksheets are available in chapter 9 to help you figure your MAC. Filing 2011 taxes online When Should I Figure My MAC? At the beginning of 2014, you should refigure your 2013 MAC based on your actual compensation for 2013. Filing 2011 taxes online This will allow you to determine if the amount that has been contributed to your 403(b) account for 2013 has exceeded the allowable limits. Filing 2011 taxes online In some cases, this will allow you to avoid penalties and additional taxes. Filing 2011 taxes online See chapter 7. Filing 2011 taxes online Generally, you should figure your MAC for the current year at the beginning of each tax year using a conservative estimate of your compensation. Filing 2011 taxes online If your compensation changes during the year, you should refigure your MAC based on a revised conservative estimate. Filing 2011 taxes online By doing this, you will be able to determine if contributions to your 403(b) account can be increased or should be decreased for the year. Filing 2011 taxes online Prev  Up  Next   Home   More Online Publications