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Free 1040x

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Free 1040x

Free 1040x Publication 926 - Main Content Table of Contents Do You Have a Household Employee? Can Your Employee Legally Work in the United States? Do You Need To Pay Employment Taxes?Social Security and Medicare Taxes Federal Unemployment (FUTA) Tax Do You Need To Withhold Federal Income Tax? What Do You Need To Know About the Earned Income Credit? How Do You Make Tax Payments? What Forms Must You File?Employee who leaves during the year. Free 1040x Filing options when no return is required. Free 1040x What Records Must You Keep? Can You Claim a Credit for Child and Dependent Care Expenses? How Can You Correct Schedule H?Adjust the overpayment. Free 1040x Claim for refund process. Free 1040x How To Get Tax HelpLow Income Taxpayer Clinics Do You Have a Household Employee? You have a household employee if you hired someone to do household work and that worker is your employee. Free 1040x The worker is your employee if you can control not only what work is done, but how it is done. Free 1040x If the worker is your employee, it does not matter whether the work is full time or part time or that you hired the worker through an agency or from a list provided by an agency or association. Free 1040x It also does not matter whether you pay the worker on an hourly, daily, or weekly basis, or by the job. Free 1040x Example. Free 1040x You pay Betty Shore to babysit your child and do light housework 4 days a week in your home. Free 1040x Betty follows your specific instructions about household and child care duties. Free 1040x You provide the household equipment and supplies that Betty needs to do her work. Free 1040x Betty is your household employee. Free 1040x Household work. Free 1040x   Household work is work done in or around your home. Free 1040x Some examples of workers who do household work are: Babysitters, Caretakers, House cleaning workers, Domestic workers, Drivers, Health aides, Housekeepers, Maids, Nannies, Private nurses, and Yard workers. Free 1040x Workers who are not your employees. Free 1040x   If only the worker can control how the work is done, the worker is not your employee but is self-employed. Free 1040x A self-employed worker usually provides his or her own tools and offers services to the general public in an independent business. Free 1040x   A worker who performs child care services for you in his or her home generally is not your employee. Free 1040x   If an agency provides the worker and controls what work is done and how it is done, the worker is not your employee. Free 1040x Example. Free 1040x You made an agreement with John Peters to care for your lawn. Free 1040x John runs a lawn care business and offers his services to the general public. Free 1040x He provides his own tools and supplies, and he hires and pays any helpers he needs. Free 1040x Neither John nor his helpers are your household employees. Free 1040x More information. Free 1040x   More information about who is an employee is in Publication 15-A, Employer's Supplemental Tax Guide. Free 1040x Can Your Employee Legally Work in the United States? It is unlawful for you knowingly to hire or continue to employ an alien who cannot legally work in the United States. Free 1040x When you hire a household employee to work for you on a regular basis, you and the employee must complete the U. Free 1040x S. Free 1040x Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Free 1040x No later than the first day of work, the employee must complete the employee section of the form by providing certain required information and attesting to his or her current work eligibility status in the United States. Free 1040x You must complete the employer section by examining documents presented by the employee as evidence of his or her identity and employment eligibility. Free 1040x Acceptable documents to establish identity and employment eligibility are listed on Form I-9. Free 1040x You should keep the completed Form I-9 in your own records. Free 1040x Do not submit it to the IRS, the USCIS, or any other government or other entity. Free 1040x The form must be kept available for review upon notice by an authorized U. Free 1040x S. Free 1040x Government official. Free 1040x Two copies of Form I-9 are contained in the Handbook for Employers (Form M-274) published by the USCIS. Free 1040x Call the USCIS at 1-800-870-3676 to order the Handbook for Employers; or you may download the handbook at www. Free 1040x uscis. Free 1040x gov. Free 1040x If you have questions about the employment eligibility verification process or other immigration-related employment matters, contact the USCIS Office of Business Liaison at 1-800-357-2099. Free 1040x You also can visit the USCIS website at www. Free 1040x uscis. Free 1040x gov to get Form I-9. Free 1040x For more information, see Employee's Social Security Number (SSN) in Publication 15 (Circular E), Employer's Tax Guide. Free 1040x Do You Need To Pay Employment Taxes? If you have a household employee, you may need to withhold and pay social security and Medicare taxes, pay federal unemployment tax, or both. Free 1040x To find out, read Table 1. Free 1040x You do not need to withhold federal income tax from your household employee's wages. Free 1040x But if your employee asks you to withhold it, you can. Free 1040x See Do You Need To Withhold Federal Income Tax, later. Free 1040x If you need to pay social security, Medicare, or federal unemployment tax or choose to withhold federal income tax, read Table 2 for an overview of what you may need to do. Free 1040x If you do not need to pay social security, Medicare, or federal unemployment tax and do not choose to withhold federal income tax, read State employment taxes, next. Free 1040x The rest of this publication does not apply to you. Free 1040x State employment taxes. Free 1040x   You should contact your state unemployment tax agency to find out whether you need to pay state unemployment tax for your household employee. Free 1040x For a list of state unemployment tax agencies, visit the U. Free 1040x S. Free 1040x Department of Labor's website at www. Free 1040x workforcesecurity. Free 1040x doleta. Free 1040x gov/unemploy/agencies. Free 1040x asp. Free 1040x You should also determine if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Free 1040x    Table 1. Free 1040x Do You Need To Pay Employment Taxes? IF you . Free 1040x . Free 1040x . Free 1040x THEN you need to . Free 1040x . Free 1040x . Free 1040x A– Pay cash wages of $1,900 or more in 2014 to any one household employee. Free 1040x Withhold and pay social security and Medicare taxes. Free 1040x The taxes are 15. Free 1040x 3%1 of cash wages. Free 1040x Your employee's share is 7. Free 1040x 65%1. Free 1040x   (You can choose to pay it yourself and not withhold it. Free 1040x ) Your share is 7. Free 1040x 65%. Free 1040x   Do not count wages you pay to— Your spouse, Your child under the age of 21, Your parent (see Wages not counted, later, for an exception), or Any employee under the age of 18 at any time in 2014 (see Wages not counted, later, for an exception). Free 1040x B– Pay total cash wages of $1,000 or more in any calendar quarter of 2013 or 2014 to household employees. Free 1040x Pay federal unemployment tax. Free 1040x The tax is 6% of cash wages. Free 1040x Wages over $7,000 a year per employee are not taxed. Free 1040x You also may owe state unemployment tax. Free 1040x   Do not count wages you pay to— Your spouse, Your child under the age of 21, or Your parent. Free 1040x 1In addition to withholding Medicare tax at 1. Free 1040x 45%, you must withhold a 0. Free 1040x 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free 1040x You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free 1040x Additional Medicare Tax is only imposed on the employee. Free 1040x There is no employer share of Additional Medicare Tax. Free 1040x All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free 1040x Note. Free 1040x If neither A nor B above applies, you do not need to pay any federal employment taxes. Free 1040x But you may still need to pay state employment taxes. Free 1040x Table 2. Free 1040x Household Employer's Checklist You may need to do the following things when you have a household employee. Free 1040x   When you hire a household employee: □ Find out if the person can legally work in the United States. Free 1040x  □ Find out if you need to pay state taxes. Free 1040x When you pay your household employee: □ Withhold social security and Medicare taxes. Free 1040x  □ Withhold federal income tax. Free 1040x  □ Decide how you will make tax payments. Free 1040x  □ Keep records. Free 1040x By February 2, 2015: □ Get an employer identification number (EIN). Free 1040x  □ Give your employee Copies B, C, and 2 of Form W-2, Wage and Tax Statement. Free 1040x By March 2, 2015 (March 31, 2015, if you file Form W-2 electronically): □ Send Copy A of Form W-2 to the Social Security Administration (SSA). Free 1040x By April 15, 2015: □ File Schedule H (Form 1040), Household Employment Taxes, with your 2014 federal income tax return (Form 1040, 1040NR, 1040-SS, or Form 1041). Free 1040x  If you do not have to file a return, file Schedule H by itself. Free 1040x Social Security and Medicare Taxes The social security tax pays for old-age, survivors, and disability benefits for workers and their families. Free 1040x The Medicare tax pays for hospital insurance. Free 1040x Both you and your household employee may owe social security and Medicare taxes. Free 1040x Your share is 7. Free 1040x 65% (6. Free 1040x 2% for social security tax and 1. Free 1040x 45% for Medicare tax) of the employee's social security and Medicare wages. Free 1040x Your employee's share is also 7. Free 1040x 65% (6. Free 1040x 2% for social security tax and 1. Free 1040x 45% for Medicare tax). Free 1040x In addition to withholding Medicare tax at 1. Free 1040x 45%, you must withhold a 0. Free 1040x 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free 1040x You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free 1040x Additional Medicare Tax is only imposed on the employee. Free 1040x There is no employer share of Additional Medicare Tax. Free 1040x All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free 1040x For more information on Additional Medicare Tax, visit IRS. Free 1040x gov and enter “Additional Medicare Tax” in the search box. Free 1040x Generally, you can use Table 3 to figure the amount of social security and Medicare taxes to withhold from each wage payment. Free 1040x You are responsible for payment of your employee's share of the taxes as well as your own. Free 1040x You can either withhold your employee's share from the employee's wages or pay it from your own funds. Free 1040x If you decide to pay the employee's share from your own funds, see Not withholding the employee's share, later. Free 1040x Pay the taxes as discussed under How Do You Make Tax Payments, later. Free 1040x Also, see What Forms Must You File, later. Free 1040x Social security and Medicare wages. Free 1040x   You figure social security and Medicare taxes on the social security and Medicare wages you pay your employee. Free 1040x   If you pay your household employee cash wages of $1,900 or more in 2014, all cash wages you pay to that employee in 2014 (regardless of when the wages were earned) up to $117,000 are social security wages and all cash wages are Medicare wages. Free 1040x However, any noncash wages you pay do not count as social security and Medicare wages. Free 1040x   If you pay the employee less than $1,900 in cash wages in 2014, none of the wages you pay the employee are social security or Medicare wages and neither you nor your employee will owe social security or Medicare tax on those wages. Free 1040x Cash wages. Free 1040x   Cash wages include wages you pay by check, money order, etc. Free 1040x Cash wages do not include the value of food, lodging, clothing, and other noncash items you give your household employee. Free 1040x However, cash you give your employee in place of these items is included in cash wages. Free 1040x State disability payments treated as wages. Free 1040x   Certain state disability plan payments that your household employee may receive are treated as social security and Medicare wages. Free 1040x For more information about these payments, see the Instructions for Schedule H (Form 1040) and the notice issued by the state. Free 1040x Wages not counted. Free 1040x   Do not count wages you pay to any of the following individuals as social security or Medicare wages, even if these wages are $1,900 or more during the year. Free 1040x Your spouse. Free 1040x Your child who is under the age of 21. Free 1040x Your parent. Free 1040x Exception: Count these wages if both the following conditions apply. Free 1040x Your parent cares for your child who is either of the following. Free 1040x Under the age of 18, or Has a physical or mental condition that requires the personal care of an adult for at least 4 continuous weeks in the calendar quarter services were performed. Free 1040x Your marital status is one of the following. Free 1040x You are divorced and have not remarried, You are a widow or widower, or You are living with a spouse whose physical or mental condition prevents him or her from caring for your child for at least 4 continuous weeks in the calendar quarter services were performed. Free 1040x An employee who is under the age of 18 at any time during the year. Free 1040x Exception: Count these wages if providing household services is the employee's principal occupation. Free 1040x If the employee is a student, providing household services is not considered to be his or her principal occupation. Free 1040x Also, if your employee's cash wages reach $117,000 (maximum wages subject to social security tax) in 2014, do not count any wages you pay that employee during the rest of the year as social security wages to figure social security tax. Free 1040x Continue to count the employee's cash wages as Medicare wages to figure Medicare tax. Free 1040x If you provide your employee transit passes to commute to your home, do not count the value of the transit passes (up to $130 per month for 2014) as wages. Free 1040x A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Free 1040x If you provide your employee parking at or near your home or at or near a location from which your employee commutes to your home, do not count the value of parking (up to $250 per month for 2014) as wages. Free 1040x If you reimburse your employee for transit passes or parking, you may be able to exclude the reimbursement amounts. Free 1040x See Publication 15-B, Employer's Tax Guide to Fringe Benefits, for special requirements for this exclusion. Free 1040x Withholding the employee's share. Free 1040x   You should withhold the employee's share of social security and Medicare taxes if you expect to pay your household employee cash wages of $1,900 or more in 2014. Free 1040x However, if you prefer to pay the employee's share yourself, see Not withholding the employee's share, later. Free 1040x   You can withhold the employee's share of the taxes even if you are not sure your employee's cash wages will be $1,900 or more in 2014. Free 1040x If you withhold the taxes but then actually pay the employee less than $1,900 in cash wages for the year, you should repay the employee. Free 1040x   Withhold 7. Free 1040x 65% (6. Free 1040x 2% for social security tax and 1. Free 1040x 45% for Medicare tax) from each payment of social security and Medicare wages. Free 1040x Generally, you can use Table 3 to figure the proper amount to withhold. Free 1040x You will pay the amount withheld to the IRS with your share of the taxes. Free 1040x Do not withhold any social security tax after your employee's social security wages for the year reach $117,000. Free 1040x Table 3. Free 1040x Employee Social Security (6. Free 1040x 2%) and Medicare (1. Free 1040x 45%1) Tax Withholding Table (See Publication 15 (Circular E) for income tax withholding tables. Free 1040x ) Use this table to figure the amount of social security and Medicare taxes to withhold from each wage payment. Free 1040x For example, on a wage payment of $180, the employee social security tax is $11. Free 1040x 16 ($6. Free 1040x 20 tax on $100 plus $4. Free 1040x 96 on $80 wages). Free 1040x The employee Medicare tax is $2. Free 1040x 61 ($1. Free 1040x 45 tax on $100 plus $1. Free 1040x 16 on $80 wages). Free 1040x If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: If wage payment is: The social security tax to be withheld is: The Medicare tax to be withheld is: $ 1. Free 1040x 00 . Free 1040x $ . Free 1040x 06 $ . Free 1040x 01 $ 51. Free 1040x 00 . Free 1040x $ 3. Free 1040x 16 $ . Free 1040x 74 2. Free 1040x 00 . Free 1040x . Free 1040x 12 . Free 1040x 03 52. Free 1040x 00 . Free 1040x 3. Free 1040x 22 . Free 1040x 75 3. Free 1040x 00 . Free 1040x . Free 1040x 19 . Free 1040x 04 53. Free 1040x 00 . Free 1040x 3. Free 1040x 29 . Free 1040x 77 4. Free 1040x 00 . Free 1040x . Free 1040x 25 . Free 1040x 06 54. Free 1040x 00 . Free 1040x 3. Free 1040x 35 . Free 1040x 78 5. Free 1040x 00 . Free 1040x . Free 1040x 31 . Free 1040x 07 55. Free 1040x 00 . Free 1040x 3. Free 1040x 41 . Free 1040x 80 6. Free 1040x 00 . Free 1040x . Free 1040x 37 . Free 1040x 09 56. Free 1040x 00 . Free 1040x 3. Free 1040x 47 . Free 1040x 81 7. Free 1040x 00 . Free 1040x . Free 1040x 43 . Free 1040x 10 57. Free 1040x 00 . Free 1040x 3. Free 1040x 53 . Free 1040x 83 8. Free 1040x 00 . Free 1040x . Free 1040x 50 . Free 1040x 12 58. Free 1040x 00 . Free 1040x 3. Free 1040x 60 . Free 1040x 84 9. Free 1040x 00 . Free 1040x . Free 1040x 56 . Free 1040x 13 59. Free 1040x 00 . Free 1040x 3. Free 1040x 66 . Free 1040x 86 10. Free 1040x 00 . Free 1040x . Free 1040x 62 . Free 1040x 15 60. Free 1040x 00 . Free 1040x 3. Free 1040x 72 . Free 1040x 87 11. Free 1040x 00 . Free 1040x . Free 1040x 68 . Free 1040x 16 61. Free 1040x 00 . Free 1040x 3. Free 1040x 78 . Free 1040x 88 12. Free 1040x 00 . Free 1040x . Free 1040x 74 . Free 1040x 17 62. Free 1040x 00 . Free 1040x 3. Free 1040x 84 . Free 1040x 90 13. Free 1040x 00 . Free 1040x . Free 1040x 81 . Free 1040x 19 63. Free 1040x 00 . Free 1040x 3. Free 1040x 91 . Free 1040x 91 14. Free 1040x 00 . Free 1040x . Free 1040x 87 . Free 1040x 20 64. Free 1040x 00 . Free 1040x 3. Free 1040x 97 . Free 1040x 93 15. Free 1040x 00 . Free 1040x . Free 1040x 93 . Free 1040x 22 65. Free 1040x 00 . Free 1040x 4. Free 1040x 03 . Free 1040x 94 16. Free 1040x 00 . Free 1040x . Free 1040x 99 . Free 1040x 23 66. Free 1040x 00 . Free 1040x 4. Free 1040x 09 . Free 1040x 96 17. Free 1040x 00 . Free 1040x 1. Free 1040x 05 . Free 1040x 25 67. Free 1040x 00 . Free 1040x 4. Free 1040x 15 . Free 1040x 97 18. Free 1040x 00 . Free 1040x 1. Free 1040x 12 . Free 1040x 26 68. Free 1040x 00 . Free 1040x 4. Free 1040x 22 . Free 1040x 99 19. Free 1040x 00 . Free 1040x 1. Free 1040x 18 . Free 1040x 28 69. Free 1040x 00 . Free 1040x 4. Free 1040x 28 1. Free 1040x 00 20. Free 1040x 00 . Free 1040x 1. Free 1040x 24 . Free 1040x 29 70. Free 1040x 00 . Free 1040x 4. Free 1040x 34 1. Free 1040x 02 21. Free 1040x 00 . Free 1040x 1. Free 1040x 30 . Free 1040x 30 71. Free 1040x 00 . Free 1040x 4. Free 1040x 40 1. Free 1040x 03 22. Free 1040x 00 . Free 1040x 1. Free 1040x 36 . Free 1040x 32 72. Free 1040x 00 . Free 1040x 4. Free 1040x 46 1. Free 1040x 04 23. Free 1040x 00 . Free 1040x 1. Free 1040x 43 . Free 1040x 33 73. Free 1040x 00 . Free 1040x 4. Free 1040x 53 1. Free 1040x 06 24. Free 1040x 00 . Free 1040x 1. Free 1040x 49 . Free 1040x 35 74. Free 1040x 00 . Free 1040x 4. Free 1040x 59 1. Free 1040x 07 25. Free 1040x 00 . Free 1040x 1. Free 1040x 55 . Free 1040x 36 75. Free 1040x 00 . Free 1040x 4. Free 1040x 65 1. Free 1040x 09 26. Free 1040x 00 . Free 1040x 1. Free 1040x 61 . Free 1040x 38 76. Free 1040x 00 . Free 1040x 4. Free 1040x 71 1. Free 1040x 10 27. Free 1040x 00 . Free 1040x 1. Free 1040x 67 . Free 1040x 39 77. Free 1040x 00 . Free 1040x 4. Free 1040x 77 1. Free 1040x 12 28. Free 1040x 00 . Free 1040x 1. Free 1040x 74 . Free 1040x 41 78. Free 1040x 00 . Free 1040x 4. Free 1040x 84 1. Free 1040x 13 29. Free 1040x 00 . Free 1040x 1. Free 1040x 80 . Free 1040x 42 79. Free 1040x 00 . Free 1040x 4. Free 1040x 90 1. Free 1040x 15 30. Free 1040x 00 . Free 1040x 1. Free 1040x 86 . Free 1040x 44 80. Free 1040x 00 . Free 1040x 4. Free 1040x 96 1. Free 1040x 16 31. Free 1040x 00 . Free 1040x 1. Free 1040x 92 . Free 1040x 45 81. Free 1040x 00 . Free 1040x 5. Free 1040x 02 1. Free 1040x 17 32. Free 1040x 00 . Free 1040x 1. Free 1040x 98 . Free 1040x 46 82. Free 1040x 00 . Free 1040x 5. Free 1040x 08 1. Free 1040x 19 33. Free 1040x 00 . Free 1040x 2. Free 1040x 05 . Free 1040x 48 83. Free 1040x 00 . Free 1040x 5. Free 1040x 15 1. Free 1040x 20 34. Free 1040x 00 . Free 1040x 2. Free 1040x 11 . Free 1040x 49 84. Free 1040x 00 . Free 1040x 5. Free 1040x 21 1. Free 1040x 22 35. Free 1040x 00 . Free 1040x 2. Free 1040x 17 . Free 1040x 51 85. Free 1040x 00 . Free 1040x 5. Free 1040x 27 1. Free 1040x 23 36. Free 1040x 00 . Free 1040x 2. Free 1040x 23 . Free 1040x 52 86. Free 1040x 00 . Free 1040x 5. Free 1040x 33 1. Free 1040x 25 37. Free 1040x 00 . Free 1040x 2. Free 1040x 29 . Free 1040x 54 87. Free 1040x 00 . Free 1040x 5. Free 1040x 39 1. Free 1040x 26 38. Free 1040x 00 . Free 1040x 2. Free 1040x 36 . Free 1040x 55 88. Free 1040x 00 . Free 1040x 5. Free 1040x 46 1. Free 1040x 28 39. Free 1040x 00 . Free 1040x 2. Free 1040x 42 . Free 1040x 57 89. Free 1040x 00 . Free 1040x 5. Free 1040x 52 1. Free 1040x 29 40. Free 1040x 00 . Free 1040x 2. Free 1040x 48 . Free 1040x 58 90. Free 1040x 00 . Free 1040x 5. Free 1040x 58 1. Free 1040x 31 41. Free 1040x 00 . Free 1040x 2. Free 1040x 54 . Free 1040x 59 91. Free 1040x 00 . Free 1040x 5. Free 1040x 64 1. Free 1040x 32 42. Free 1040x 00 . Free 1040x 2. Free 1040x 60 . Free 1040x 61 92. Free 1040x 00 . Free 1040x 5. Free 1040x 70 1. Free 1040x 33 43. Free 1040x 00 . Free 1040x 2. Free 1040x 67 . Free 1040x 62 93. Free 1040x 00 . Free 1040x 5. Free 1040x 77 1. Free 1040x 35 44. Free 1040x 00 . Free 1040x 2. Free 1040x 73 . Free 1040x 64 94. Free 1040x 00 . Free 1040x 5. Free 1040x 83 1. Free 1040x 36 45. Free 1040x 00 . Free 1040x 2. Free 1040x 79 . Free 1040x 65 95. Free 1040x 00 . Free 1040x 5. Free 1040x 89 1. Free 1040x 38 46. Free 1040x 00 . Free 1040x 2. Free 1040x 85 . Free 1040x 67 96. Free 1040x 00 . Free 1040x 5. Free 1040x 95 1. Free 1040x 39 47. Free 1040x 00 . Free 1040x 2. Free 1040x 91 . Free 1040x 68 97. Free 1040x 00 . Free 1040x 6. Free 1040x 01 1. Free 1040x 41 48. Free 1040x 00 . Free 1040x 2. Free 1040x 98 . Free 1040x 70 98. Free 1040x 00 . Free 1040x 6. Free 1040x 08 1. Free 1040x 42 49. Free 1040x 00 . Free 1040x 3. Free 1040x 04 . Free 1040x 71 99. Free 1040x 00 . Free 1040x 6. Free 1040x 14 1. Free 1040x 44 50. Free 1040x 00 . Free 1040x 3. Free 1040x 10 . Free 1040x 73 100. Free 1040x 00 . Free 1040x 6. Free 1040x 20 1. Free 1040x 45 1In addition to withholding Medicare tax at 1. Free 1040x 45%, you must withhold a 0. Free 1040x 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free 1040x You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free 1040x Additional Medicare Tax is only imposed on the employee. Free 1040x There is no employer share of Additional Medicare Tax. Free 1040x All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free 1040x   If you make an error by withholding too little, you should withhold additional taxes from a later payment. Free 1040x If you withhold too much, you should repay the employee. Free 1040x    In addition to withholding Medicare tax at 1. Free 1040x 45%, you must withhold a 0. Free 1040x 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free 1040x You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free 1040x Additional Medicare Tax is only imposed on the employee. Free 1040x There is no employer share of Additional Medicare Tax. Free 1040x All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free 1040x For more information on Additional Medicare Tax, visit IRS. Free 1040x gov and enter “Additional Medicare Tax” in the search box. Free 1040x Example. Free 1040x On February 13, 2014, Mary Brown hired Jane R. Free 1040x Oak (who is an unrelated individual over age 18) to care for her child and agreed to pay cash wages of $50 every Friday. Free 1040x Jane worked for the remainder of the year (a total of 46 weeks). Free 1040x Mary did not give Jane a Form W-4 to request federal or state tax withholding. Free 1040x The following is the information Mary will need to complete Schedule H, Form W-2, and Form W-3. Free 1040x See the completed examples of Form W-2 and Form W-3 for 2014 at the end of this publication. Free 1040x Total cash wages paid to Jane $2,300. Free 1040x 00 ($50 x 46 weeks)       Jane's share of:     Social security tax $142. Free 1040x 60 ($2,300 x 6. Free 1040x 2% (. Free 1040x 062))         Medicare tax $33. Free 1040x 35       ($2,300 x 1. Free 1040x 45% (. Free 1040x 0145)) Mary's share of:     Social security tax $142. Free 1040x 60  ($2,300 x 6. Free 1040x 2% (. Free 1040x 062))           Medicare tax $33. Free 1040x 35  ($2,300 x 1. Free 1040x 45% (. Free 1040x 0145)) Amount reported on Form W-2 and Form W-3:   Box 1:Wages, tips $2,300. Free 1040x 00   Box 4: Social security tax withheld 142. Free 1040x 60   Box 6: Medicare tax withheld 33. Free 1040x 35 For information on withholding and reporting federal income taxes, see Publication 15 (Circular E). Free 1040x Not withholding the employee's share. Free 1040x   If you prefer to pay your employee's social security and Medicare taxes from your own funds, do not withhold them from your employee's wages. Free 1040x The social security and Medicare taxes you pay to cover your employee's share must be included in the employee's wages for income tax purposes. Free 1040x However, they are not counted as social security and Medicare wages or as federal unemployment (FUTA) wages. Free 1040x Example. Free 1040x In 2014 you hire a household employee (who is an unrelated individual over age 18) to care for your child and agree to pay cash wages of $100 every Friday. Free 1040x You expect to pay your employee $1,900 or more for the year. Free 1040x You decide to pay your employee's share of social security and Medicare taxes from your own funds. Free 1040x You pay your employee $100 every Friday without withholding any social security or Medicare taxes. Free 1040x For social security and Medicare tax purposes, your employee's wages each payday are $100. Free 1040x For each wage payment, you will pay $15. Free 1040x 30 when you pay the taxes. Free 1040x This is $7. Free 1040x 65 ($6. Free 1040x 20 for social security tax + $1. Free 1040x 45 for Medicare tax) to cover your employee's share plus $7. Free 1040x 65 ($6. Free 1040x 20 for social security tax + $1. Free 1040x 45 for Medicare tax) for your share. Free 1040x For income tax purposes, your employee's wages each payday are $107. Free 1040x 65 ($100 + the $7. Free 1040x 65 you will pay to cover your employee's share of social security and Medicare taxes). Free 1040x Federal Unemployment (FUTA) Tax The federal unemployment tax is part of the federal and state program under the Federal Unemployment Tax Act (FUTA) that pays unemployment compensation to workers who lose their jobs. Free 1040x Like most employers, you may owe both the federal unemployment tax (the FUTA tax) and a state unemployment tax. Free 1040x Or, you may owe only the FUTA tax or only the state unemployment tax. Free 1040x To find out whether you will owe state unemployment tax, contact your state's unemployment tax agency. Free 1040x For a list of state unemployment tax agencies, visit the U. Free 1040x S. Free 1040x Department of Labor's website at www. Free 1040x workforcesecurity. Free 1040x doleta. Free 1040x gov/unemploy/agencies. Free 1040x asp. Free 1040x You should also find out if you need to pay or collect other state employment taxes or carry workers' compensation insurance. Free 1040x The FUTA tax is 6. Free 1040x 0% of your employee's FUTA wages. Free 1040x However, you may be able to take a credit of up to 5. Free 1040x 4% against the FUTA tax, resulting in a net tax rate of 0. Free 1040x 6%. Free 1040x Your credit for 2014 is limited unless you pay all the required contributions for 2014 to your state unemployment fund by April 15, 2015. Free 1040x The credit you can take for any contributions for 2014 that you pay after April 15, 2015, is limited to 90% of the credit that would have been allowable if the contributions were paid by April 15, 2015. Free 1040x (If you did not pay all the required contributions for 2013 by April 15, 2014, see Credit for 2013, later. Free 1040x ) Note. Free 1040x   If a due date falls on a Saturday, Sunday, or legal holiday, payments are considered timely if made by the next business day. Free 1040x The term “legal holiday” means any legal holiday in the District of Columbia. Free 1040x Pay the tax as discussed under How Do You Make Tax Payments, later. Free 1040x Also, see What Forms Must You File, later. Free 1040x Note. Free 1040x   The 5. Free 1040x 4% credit is reduced for wages paid in a credit reduction state. Free 1040x See the Instructions for Schedule H (Form 1040). Free 1040x Do not withhold the FUTA tax from your employee's wages. Free 1040x You must pay it from your own funds. Free 1040x FUTA wages. Free 1040x   Figure the FUTA tax on the FUTA wages you pay. Free 1040x If you pay cash wages to all of your household employees totaling $1,000 or more in any calendar quarter of 2013 or 2014, the first $7,000 of cash wages you pay to each household employee in 2014 is FUTA wages. Free 1040x (A calendar quarter is January through March, April through June, July through September, or October through December. Free 1040x ) If your employee's cash wages reach $7,000 during the year, do not figure the FUTA tax on any wages you pay that employee during the rest of the year. Free 1040x For an explanation of cash wages, see the discussion on Social security and Medicare wages under Social Security and Medicare Taxes, earlier. Free 1040x Wages not counted. Free 1040x   Do not count wages you pay to any of the following individuals as FUTA wages. Free 1040x Your spouse. Free 1040x Your child who is under the age of 21. Free 1040x Your parent. Free 1040x Credit for 2013. Free 1040x   The credit you can take for any state unemployment fund contributions for 2013 that you pay after April 15, 2014, is limited to 90% of the credit that would have been allowable if the contributions were paid on or before April 15, 2014. Free 1040x Use Worksheet A to figure the credit for late contributions if you paid any state contributions after the due date for filing  Form 1040. Free 1040x Worksheet A. Free 1040x Worksheet for Credit for Late Contributions 1. Free 1040x Enter the amount from Schedule H, line 22   2. Free 1040x Enter the amount from Schedule H, line 19   3. Free 1040x Subtract line 2 from line 1. Free 1040x If zero or less, enter -0-   4. Free 1040x Enter total contributions paid to the state(s) after the Form 1040 due date   5. Free 1040x Enter the smaller of line 3 or line 4   6. Free 1040x Multiply line 5 by . Free 1040x 90 (90%)   7. Free 1040x Add lines 2 and 6   8. Free 1040x Enter the smaller of the amount on line 1 or line 7 here and on Schedule H, line 23   Do You Need To Withhold Federal Income Tax? You are not required to withhold federal income tax from wages you pay a household employee. Free 1040x You should withhold federal income tax only if your household employee asks you to withhold it and you agree. Free 1040x The employee must give you a completed Form W-4, Employee's Withholding Allowance Certificate. Free 1040x If you and your employee have agreed to withholding, either of you may end the agreement by letting the other know in writing. Free 1040x If you agree to withhold federal income tax, you are responsible for paying it to the IRS. Free 1040x Pay the tax as discussed under How Do You Make Tax Payments, later. Free 1040x Also, see What Forms Must You File, later. Free 1040x Use the income tax withholding tables in Publication 15 (Circular E) to find out how much to withhold. Free 1040x Figure federal income tax withholding on wages before you deduct any amounts for other withheld taxes. Free 1040x Withhold federal income tax from each payment of wages based on the filing status and exemptions shown on your employee's Form W-4. Free 1040x Publication 15 (Circular E) contains detailed instructions. Free 1040x Wages. Free 1040x   Figure federal income tax withholding on both cash and noncash wages you pay. Free 1040x Measure wages you pay in any form other than cash by the fair market value of the noncash item. Free 1040x   Do not count as wages any of the following items. Free 1040x Meals provided to your employee at your home for your convenience. Free 1040x Lodging provided to your employee at your home for your convenience and as a condition of employment. Free 1040x Up to $130 per month for 2014 for transit passes you give your employee (or for any cash reimbursement you make for the amount your employee pays for transit passes used to commute to your home if you qualify for this exclusion). Free 1040x A transit pass includes any pass, token, fare card, voucher, or similar item entitling a person to ride on mass transit, such as a bus or train. Free 1040x See Publication 15-B for special requirements for this exclusion. Free 1040x Up to $250 per month for 2014 for the value of parking you provide your employee or for any cash reimbursement you make for the amount your employee pays and substantiates for parking at or near your home or at or near a location from which your employee commutes to your home. Free 1040x   See Publication 15 (Circular E) for more information on cash and noncash wages. Free 1040x Paying tax without withholding. Free 1040x   Any income tax you pay for your employee without withholding it from the employee's wages must be included in the employee's wages for federal income tax purposes. Free 1040x It also must be included in social security and Medicare wages and in federal unemployment (FUTA) wages. Free 1040x What Do You Need To Know About the Earned Income Credit? Certain workers can take the earned income credit (EIC) on their federal income tax return. Free 1040x This credit reduces their tax or allows them to receive a payment from the IRS. Free 1040x You also may have to give your employee a notice about the EIC. Free 1040x Notice about the EIC. Free 1040x   Copy B of the 2014 Form W-2 has a statement about the EIC on the back. Free 1040x If you give your employee that copy by February 2, 2015 (as discussed under Form W-2 under What Forms Must You File, later), you do not have to give the employee any other notice about the EIC. Free 1040x   If you do not give your employee Copy B of the Form W-2, your notice about the EIC can be any of the following items. Free 1040x A substitute Form W-2 with the same EIC information on the back of the employee's copy that is on Copy B of the Form W-2. Free 1040x Notice 797, Possible Federal Tax Refund Due to the Earned Income Credit (EIC). Free 1040x Your own written statement with the same wording as in Notice 797. Free 1040x If a substitute Form W-2 is given on time but does not have the required EIC information, you must notify the employee within one week of the date the substitute Form W-2 is given. Free 1040x If Form W-2 is required but is not given on time, you must give the employee Notice 797 or your written statement about the 2014 EIC by February 2, 2015. Free 1040x If Form W-2 is not required, you must notify the employee by February 7, 2015. Free 1040x   You must give your household employee a notice about the EIC if you agree to withhold federal income tax from the employee's wages (as discussed earlier under Do You Need To Withhold Federal Income Tax?) and the income tax withholding tables show that no tax should be withheld. Free 1040x Even if not required, you are encouraged to give the employee a notice about the EIC if his or her 2014 wages are less than $46,997 ($52,427 if married filing jointly). Free 1040x How Do You Make Tax Payments? When you file your 2014 federal income tax return in 2015, attach Schedule H (Form 1040) to your Form 1040, 1040NR, 1040-SS, or 1041. Free 1040x Use Schedule H to figure your total household employment taxes (social security, Medicare, FUTA, and withheld federal income taxes). Free 1040x Add these household employment taxes to your income tax. Free 1040x Pay the amount due by April 15, 2015. Free 1040x For more information about using Schedule H, see Schedule H under What Forms Must You File, later. Free 1040x You can avoid owing tax with your return if you pay enough tax during the year to cover your household employment taxes, as well as your income tax. Free 1040x You can pay the additional tax in any of the following ways. Free 1040x Ask your employer to withhold more federal income tax from your wages in 2014. Free 1040x Ask the payer of your pension or annuity to withhold more federal income tax from your benefits. Free 1040x Make estimated tax payments for 2014 to the IRS. Free 1040x Increase your payments if you already make estimated tax payments. Free 1040x You may be subject to the estimated tax underpayment penalty if you did not pay enough income and household employment taxes during the year. Free 1040x (See Publication 505, Tax Withholding and Estimated Tax, for information about the underpayment penalty. Free 1040x ) However, you will not be subject to the penalty if both of the following situations apply to you. Free 1040x You will not have federal income tax withheld from wages, pensions, or any other payments you receive. Free 1040x Your income taxes, excluding your household employment taxes, would not be enough to require payment of estimated taxes. Free 1040x Asking for more federal income tax withholding. Free 1040x   If you are employed and want more federal income tax withheld from your wages to cover your household employment taxes, give your employer a new Form W-4. Free 1040x Complete it as before, but show the additional amount you want withheld from each paycheck on line 6. Free 1040x   If you receive a pension or annuity and want more federal income tax withheld to cover household employment taxes, give the payer a new Form W-4P, Withholding Certificate for Pension or Annuity Payments (or a similar form provided by the payer). Free 1040x Complete it as before, but show the additional amount you want withheld from each benefit payment on line 3. Free 1040x   See Publication 505 to make sure you will have the right amount withheld. Free 1040x It will help you compare your total expected withholding for 2014 with the combined income tax and employment taxes that you can expect to figure on your 2014 tax return. Free 1040x Paying estimated tax. Free 1040x   If you want to make estimated tax payments to cover household employment taxes, get Form 1040-ES, Estimated Tax for Individuals. Free 1040x You can use its payment vouchers to make your payments by check or money order. Free 1040x You may be able to pay by Electronic Funds Withdrawal (EFW) or credit card. Free 1040x For details, see the form instructions and visit IRS. Free 1040x gov. Free 1040x    You can pay all the employment taxes at once or you can pay them in installments. Free 1040x If you have already made estimated tax payments for 2014, you can increase your remaining payments to cover the employment taxes. Free 1040x Estimated tax payments for 2014 are due April 15, June 16, and September 15, 2014, and January 15, 2015. Free 1040x Payment option for business employers. Free 1040x   If you own a business as a sole proprietor or your home is on a farm operated for profit, you can choose either of two ways to pay your 2014 household employment taxes. Free 1040x You can pay them with your federal income tax as previously described, or you can include them with your federal employment tax deposits or other payments for your business or farm employees. Free 1040x For information on depositing employment taxes, see Publication 15 (Circular E). Free 1040x   If you pay your household employment taxes with your business or farm employment taxes, you must report your household employment taxes with those other employment taxes on Form 941, Employer's QUARTERLY Federal Tax Return, Form 944, Employer's ANNUAL Federal Tax Return, or Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and on Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Free 1040x See Business employment tax returns, later. Free 1040x    The deduction that can be taken on Schedules C and F (Form 1040) for wages and employment taxes applies only to wages and taxes paid for business and farm employees. Free 1040x You cannot deduct the wages and employment taxes paid for your household employees on your Schedule C or F. Free 1040x More information. Free 1040x   For more information about paying taxes through federal income tax withholding and estimated tax payments, and figuring the estimated tax penalty, see Publication 505. Free 1040x What Forms Must You File? You must file certain forms to report your household employee's wages and the federal employment taxes for the employee if you pay any of the following wages to the employee. Free 1040x Social security and Medicare wages. Free 1040x FUTA wages. Free 1040x Wages from which you withhold federal income tax. Free 1040x For information on ordering employment tax forms, see How To Get Tax Help, later. Free 1040x Employer identification number (EIN). Free 1040x   You must include your employer identification number (EIN) on the forms you file for your household employee. Free 1040x An EIN is a nine-digit number issued by the IRS. Free 1040x It is not the same as a social security number. Free 1040x    You ordinarily will have an EIN if you previously paid taxes for employees, either as a household employer or as a sole proprietor of a business you own. Free 1040x If you already have an EIN, use that number. Free 1040x   If you do not have an EIN, you may apply for one online. Free 1040x Go to IRS. Free 1040x gov and click on the Apply for an EIN Online link under Tools. Free 1040x You may also apply for an EIN by calling 1-800-829-4933, or you can fax or mail Form SS-4, Application for Employer Identification Number, to the IRS. Free 1040x Form W-2. Free 1040x   File a separate 2014 Form W-2, for each household employee to whom you pay either of the following wages during the year. Free 1040x Social security and Medicare wages of $1,900 or more. Free 1040x Wages from which you withhold federal income tax. Free 1040x You must complete Form W-2 and give Copies B, C, and 2 to your employee by February 2, 2015. Free 1040x You must send Copy A of Form W-2 with Form W-3, Transmittal of Wage and Tax Statements, to the SSA by March 2, 2015 (March 31, 2015, if you file your Form W-2 electronically). Free 1040x Electronic filing is available to all employers and is free, fast, secure, and offers a later filing deadline. Free 1040x Visit the SSA's Employer W-2 Filing Instructions & Information website at www. Free 1040x socialsecurity. Free 1040x gov/employer for guidelines on filing electronically. Free 1040x Employee who leaves during the year. Free 1040x   If an employee stops working for you before the end of 2014, you can file Form W-2 and provide copies to your employee immediately after you make your final payment of wages. Free 1040x You do not need to wait until 2015. Free 1040x If the employee asks you for Form W-2, give it to him or her within 30 days after the request or the last wage payment, whichever is later. Free 1040x Schedule H. Free 1040x   Use Schedule H to report household employment taxes if you pay any of the following wages to the employee. Free 1040x Social security and Medicare wages of $1,900 or more. Free 1040x FUTA wages. Free 1040x Wages from which you withhold federal income tax. Free 1040x File Schedule H with your 2014 federal income tax return by April 15, 2015. Free 1040x If you get an extension to file your return, the extension also will apply to your Schedule H. Free 1040x Filing options when no return is required. Free 1040x   If you are not required to file a 2014 tax return, you have the following two options. Free 1040x You can file Schedule H by itself. Free 1040x See the Schedule H instructions for details. Free 1040x If, besides your household employee, you have other employees for whom you report employment taxes on Form 941, Form 944, or Form 943 and on Form 940, you can include your taxes for your household employee on those forms. Free 1040x See Business employment tax returns, next. Free 1040x   Employers having the options listed above include certain tax-exempt organizations that do not have to file a tax return, such as churches that pay a household worker to take care of a minister's home. Free 1040x Business employment tax returns. Free 1040x   Do not use Schedule H if you choose to pay the employment taxes for your household employee with business or farm employment taxes. Free 1040x (See Payment option for business employers, earlier. Free 1040x ) Instead, include the social security, Medicare, and withheld federal income taxes for the employee on the Form 941 or Form 944 you file for your business or on the Form 943 you file for your farm. Free 1040x Include the FUTA tax for the employee on your Form 940. Free 1040x   If you report the employment taxes for your household employee on Form 941, Form 944, or Form 943, file Form W-2 for that employee with the Forms W-2 and Form W-3 for your business or farm employees. Free 1040x   For information on filing Form 941 or Form 944, see Publication 15 (Circular E). Free 1040x For information on filing Form 943, see Publication 51 (Circular A), Agricultural Employer's Tax Guide. Free 1040x Both of these publications also provide information about filing Form 940. Free 1040x What Records Must You Keep? Keep your copies of Schedule H or other employment tax forms you file and related Forms W-2, W-3, and W-4. Free 1040x You must also keep records to support the information you enter on the forms you file. Free 1040x If you must file Form W-2, you will need to keep a record of your employee's name, address, and social security number. Free 1040x Wage and tax records. Free 1040x   On each payday, you should record the date and amounts of all the following items. Free 1040x Your employee's cash and noncash wages. Free 1040x Any employee social security tax you withhold or agree to pay for your employee. Free 1040x Any employee Medicare tax you withhold or agree to pay for your employee. Free 1040x Any federal income tax you withhold. Free 1040x Any state employment taxes you withhold. Free 1040x Employee's social security number. Free 1040x   You must keep a record of your employee's name and social security number exactly as they appear on his or her social security card if you pay the employee either of the following. Free 1040x Social security and Medicare wages of $1,900 or more. Free 1040x Wages from which you withhold federal income tax. Free 1040x You must ask for your employee's social security number no later than the first day on which you pay the wages. Free 1040x You may wish to ask for it when you hire your employee. Free 1040x You should ask your employee to show you his or her social security card. Free 1040x The employee may show the card if it is available. Free 1040x You may, but are not required to, photocopy the card if the employee provides it. Free 1040x   An employee who does not have a social security number must apply for one on Form SS-5, Application for a Social Security Card. Free 1040x An employee who has lost his or her social security card or whose name is not correctly shown on the card may apply for a replacement card. Free 1040x    Employees can get Form SS-5 from any Social Security Administration office or by calling 1-800-772-1213. Free 1040x    You also can download Form SS-5 from the Social Security Administration website at  www. Free 1040x socialsecurity. Free 1040x gov/online/ss-5. Free 1040x pdf. Free 1040x How long to keep records. Free 1040x   Keep your employment tax records for at least 4 years after the due date of the return on which you report the taxes or the date the taxes were paid, whichever is later. Free 1040x Can You Claim a Credit for Child and Dependent Care Expenses? If your household employee cares for your dependent who is under age 13 or for your spouse or dependent who is not capable of self-care, you may be able to take an income tax credit against some of your expenses. Free 1040x To qualify, you must pay these expenses so you can work or look for work. Free 1040x If you can take the credit, you can include in your qualifying expenses your share of the federal and state employment taxes you pay, as well as the employee's wages. Free 1040x For information about the credit, see Publication 503, Child and Dependent Care Expenses. Free 1040x How Can You Correct Schedule H? If you discover that you made an error on a Schedule H (or Anexo H-PR), the forms used to correct the error depend on whether the Schedule H was attached to another form or whether it was filed by itself. Free 1040x Schedule H attached to another form. Free 1040x    If you discover an error on a Schedule H that you previously filed with Form 1040, Form 1040NR, or Form 1040-SS, file Form 1040X, Amended U. Free 1040x S. Free 1040x Individual Income Tax Return, and attach a corrected Schedule H. Free 1040x If you filed Formulario 1040-PR, file a Form 1040X and attach a corrected Anexo H-PR. Free 1040x If you discover an error on a Schedule H that you previously filed with Form 1041, U. Free 1040x S. Free 1040x Income Tax Return for Estates and Trusts, file an “amended” Form 1041 and attach a corrected Schedule H. Free 1040x You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Free 1040x Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Free 1040x In addition, explain the reason for your correction and the date the error was discovered in Part III of Form 1040X or in a statement attached to the amended Form 1041. Free 1040x Schedule H filed by itself. Free 1040x   If you discover an error on a Schedule H (or Anexo H-PR) that you filed as a stand-alone return, file another stand-alone Schedule H with the corrected information. Free 1040x You discovered (that is, ascertained) the error when you had enough information to be able to correct the error. Free 1040x Write “CORRECTED” (or “CORREGIDO”) and the date you discovered the error in the top margin of your corrected Schedule H (or Anexo H-PR), in dark, bold letters. Free 1040x In addition, explain the reason for your correction and the date the error was discovered in a statement attached to the corrected Schedule H. Free 1040x If you have an overpayment, also write “ADJUSTED” (or “CORREGIDO”) or “REFUND” (or “REEMBOLSO”) in the top margin, depending on whether you want to adjust your overpayment or claim a refund. Free 1040x (See Overpayment of tax, later. Free 1040x ) When to file. Free 1040x   File a corrected Schedule H when you discover an error on a previously filed Schedule H. Free 1040x If you are correcting an underpayment, file a corrected Schedule H no later than the due date of your next tax return (generally, April 15 of the following calendar year) after you discover the error. Free 1040x If you are correcting an overpayment, file a corrected Schedule H within the refund period of limitations (generally 3 years from the date your original form was filed or within 2 years from the date you paid the tax, whichever is later). Free 1040x Underpayment of tax. Free 1040x   You must pay any underpayment of social security and Medicare taxes by the time you file the corrected Schedule H. Free 1040x Generally, by filing on time and paying by the time you file the return, you will not be charged interest (and will not be subject to failure-to-pay or estimated tax penalties) on the balance due. Free 1040x However, underreported FUTA taxes will be subject to interest. Free 1040x Overpayment of tax. Free 1040x    You may either adjust or claim a refund of an overpayment of social security and Medicare taxes on a previously filed Schedule H. Free 1040x However, if you are correcting an overpayment and are filing the corrected Schedule H within 90 days of the expiration of the period of limitations, you can only claim a refund of the overpayment. Free 1040x Adjust the overpayment. Free 1040x   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, adjust your return by indicating on line 22 of the Form 1040X or on line 29a of the Form 1041 that you would like the overpayment applied to your estimated taxes on Form 1040, Form 1040NR, Form 1040-PR, Form 1040-SS, or Form 1041 for the year in which you are filing the corrected Schedule H. Free 1040x If the corrected Schedule H is filed as a stand-alone return, adjust your return by writing “ADJUSTED” (or “CORREGIDO”) in the top margin (in dark, bold letters). Free 1040x If you adjust your return, you will not receive interest on your overpayment. Free 1040x If the corrected Schedule H will be filed within 90 days of the expiration of the refund period of limitations, you may not adjust the return and must claim a refund for the overpayment. Free 1040x You may not adjust your return to correct overpayments of FUTA tax. Free 1040x Claim for refund process. Free 1040x   If the corrected Schedule H is filed with a Form 1040X or an amended Form 1041, claim a refund by indicating that you would like the overpayment refunded to you on line 21 of the Form 1040X or line 29b of the Form 1041. Free 1040x If the corrected Schedule H is filed as a stand-alone return, claim a refund by writing “REFUND” (or “REEMBOLSO”) in the top margin (in dark, bold letters). Free 1040x You will receive interest on any overpayment refunded, unless the overpayment is for FUTA tax because you were entitled to increased credits for state contributions. Free 1040x Required repayment or consent. Free 1040x   If you previously overreported social security and Medicare taxes, you may adjust your overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection of employee tax. Free 1040x You reimburse your employees by applying the overwithheld amount against taxes to be withheld on future wages. Free 1040x You may claim a refund for the overpayment only after you have repaid or reimbursed your employees in the amount of the overcollection or you have obtained consents from your employees to file the claim for refund for the employee tax. Free 1040x Include a statement that you repaid or reimbursed your employees, or obtained their written consents in the case of a claim for refund, in Part III of Form 1040X or in a statement attached to the amended Form 1041 or the stand-alone corrected Schedule H. Free 1040x Filing required Forms W-2 or Forms W-2c. Free 1040x   Whether you previously underreported tax or overreported tax, you will generally be required to file Form W-2, or their territorial equivalents (if none was previously filed), or Form W-2c, Corrected Wage and Tax Statement, to reflect the changes reported on your corrected Schedule H. Free 1040x Additional Medicare Tax. Free 1040x   Generally, you may not correct an error in Additional Medicare Tax withholding for wages paid to employees in a prior year unless it is an administrative error. Free 1040x An administrative error occurs if the amount you entered on Schedule H is not the amount you actually withheld. Free 1040x For example, if the Additional Medicare Tax actually withheld was incorrectly reported on Schedule H due to a mathematical or transposition error, this would be an administrative error. Free 1040x   Any underwithheld Additional Medicare Tax must be recovered from employees on or before the last day of the calendar year in which the underwithholding occurred. Free 1040x Any excess Additional Medicare Tax withholding must be repaid or reimbursed to employees before the end of the calendar year in which it was withheld. Free 1040x Additional information. Free 1040x   For more information about correcting errors on a previously filed Schedule H, see page 4 of Form 944-X, Form 944-X: Which process should you use? (substitute “Schedule H” for “Form 944-X”) and the Instructions for Form 944-X (or Formulario 944-X (PR)). Free 1040x Also, visit IRS. Free 1040x gov. Free 1040x How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Free 1040x Free help with your tax return. Free 1040x   You can get free help preparing your return nationwide from IRS-certified volunteers. Free 1040x The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Free 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free 1040x Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Free 1040x In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Free 1040x To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Free 1040x gov, download the IRS2Go app, or call 1-800-906-9887. Free 1040x   As part of the TCE program, AARP offers the Tax-Aide counseling program. Free 1040x To find the nearest AARP Tax-Aide site, visit AARP's website at www. Free 1040x aarp. Free 1040x org/money/taxaide or call 1-888-227-7669. Free 1040x For more information on these programs, go to IRS. Free 1040x gov and enter “VITA” in the search box. Free 1040x Internet. Free 1040x    IRS. Free 1040x gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Free 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Free 1040x Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Free 1040x Check the status of your 2013 refund with the Where's My Refund? application on IRS. Free 1040x gov or download the IRS2Go app and select the Refund Status option. Free 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Free 1040x Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Free 1040x You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free 1040x Use the Interactive Tax Assistant (ITA) to research your tax questions. Free 1040x No need to wait on the phone or stand in line. Free 1040x The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Free 1040x When you reach the response screen, you can print the entire interview and the final response for your records. Free 1040x New subject areas are added on a regular basis. Free 1040x  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Free 1040x gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Free 1040x You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Free 1040x The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Free 1040x When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Free 1040x Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Free 1040x You can also ask the IRS to mail a return or an account transcript to you. Free 1040x Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Free 1040x gov or by calling 1-800-908-9946. Free 1040x Tax return and tax account transcripts are generally available for the current year and the past three years. Free 1040x Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Free 1040x Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Free 1040x If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Free 1040x Check the status of your amended return using Where's My Amended Return? Go to IRS. Free 1040x gov and enter Where's My Amended Return? in the search box. Free 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Free 1040x Make a payment using one of several safe and convenient electronic payment options available on IRS. Free 1040x gov. Free 1040x Select the Payment tab on the front page of IRS. Free 1040x gov for more information. Free 1040x Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Free 1040x Figure your income tax withholding with the IRS Withholding Calculator on IRS. Free 1040x gov. Free 1040x Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Free 1040x Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Free 1040x gov. Free 1040x Request an Electronic Filing PIN by going to IRS. Free 1040x gov and entering Electronic Filing PIN in the search box. Free 1040x Download forms, instructions and publications, including accessible versions for people with disabilities. Free 1040x Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Free 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Free 1040x An employee can answer questions about your tax account or help you set up a payment plan. Free 1040x Before you visit, check the Office Locator on IRS. Free 1040x gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Free 1040x If you have a special need, such as a disability, you can request an appointment. Free 1040x Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Free 1040x Apply for an Employer Identification Number (EIN). Free 1040x Go to IRS. Free 1040x gov and enter Apply for an EIN in the search box. Free 1040x Read the Internal Revenue Code, regulations, or other official guidance. Free 1040x Read Internal Revenue Bulletins. Free 1040x Sign up to receive local and national tax news and more by email. Free 1040x Just click on “subscriptions” above the search box on IRS. Free 1040x gov and choose from a variety of options. Free 1040x Phone. Free 1040x    You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Free 1040x Download the free IRS2Go app from the iTunes app store or from Google Play. Free 1040x Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Free 1040x gov, or download the IRS2Go app. Free 1040x Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Free 1040x The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Free 1040x Most VITA and TCE sites offer free electronic filing. Free 1040x Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Free 1040x Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Free 1040x Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Free 1040x If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Free 1040x The IRS issues more than 9 out of 10 refunds in less than 21 days. Free 1040x Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Free 1040x Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Free 1040x The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Free 1040x Note, the above information is for our automated hotline. Free 1040x Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Free 1040x Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Free 1040x You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Free 1040x It can take up to 3 weeks from the date you mailed it to show up in our system. Free 1040x Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Free 1040x You should receive your order within 10 business days. Free 1040x Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Free 1040x If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Free 1040x Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Free 1040x The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Free 1040x These individuals can also contact the IRS through relay services such as the Federal Relay Service. Free 1040x Walk-in. Free 1040x   You can find a selection of forms, publications and services — in-person. Free 1040x Products. Free 1040x You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Free 1040x Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Free 1040x Services. Free 1040x You can walk in to your local TAC for face-to-face tax help. Free 1040x An employee can answer questions about your tax account or help you set up a payment plan. Free 1040x Before visiting, use the Office Locator tool on IRS. Free 1040x gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Free 1040x Mail. Free 1040x   You can send your order for forms, instructions, and publications to the address below. Free 1040x You should receive a response within 10 business days after your request is received. Free 1040x Internal Revenue Service 1201 N. Free 1040x Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Free 1040x The Taxpayer Advocate Service (TAS) is your voice at the IRS. Free 1040x Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Free 1040x   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Free 1040x We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Free 1040x You face (or your business is facing) an immediate threat of adverse action. Free 1040x You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Free 1040x   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Free 1040x Here's why we can help: TAS is an independent organization within the IRS. Free 1040x Our advocates know how to work with the IRS. Free 1040x Our services are free and tailored to meet your needs. Free 1040x We have offices in every state, the District of Columbia, and Puerto Rico. Free 1040x   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Free 1040x   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Free 1040x If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Free 1040x Low Income Taxpayer Clinics Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Free 1040x Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Free 1040x Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Free 1040x Sample W-2 Form This image is too large to be displayed in the current screen. Free 1040x Please click the link to view the image. Free 1040x Webtitle: Form W-2 Wage and Tax Statement and Form W-3 Transmitttal of Wage and Tax Statemtents Prev  Up  Next   Home   More Online Publications
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The Federal Election Commission enforces federal campaign finance laws, including monitoring donation prohibitions and limits and overseeing public funding for presidential campaigns.

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Website: Federal Election Commission

E-mail:

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Phone Number: (202) 694-1000

Toll-free: (800) 424-9530

TTY: (202) 219-3336

The Free 1040x

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