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Freetaxusa2011 Taxes

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Freetaxusa2011 Taxes

Freetaxusa2011 taxes 6. Freetaxusa2011 taxes   Tuition and Fees Deduction Table of Contents IntroductionWhat is the tax benefit of the tuition and fees deduction. Freetaxusa2011 taxes Can You Claim the DeductionWho Can Claim the Deduction Who Cannot Claim the Deduction What Expenses QualifyQualified Education Expenses No Double Benefit Allowed Expenses That Do Not Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses Figuring the DeductionEffect of the Amount of Your Income on the Amount of Your Deduction Claiming the Deduction Illustrated Example Introduction You may be able to deduct qualified education expenses paid during the year for yourself, your spouse, or your dependent(s). Freetaxusa2011 taxes You cannot claim this deduction if your filing status is married filing separately or if another person can claim an exemption for you as a dependent on his or her tax return. Freetaxusa2011 taxes The qualified expenses must be for higher education, as explained later under Qualified Education Expenses . Freetaxusa2011 taxes What is the tax benefit of the tuition and fees deduction. Freetaxusa2011 taxes   The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. Freetaxusa2011 taxes   This deduction is taken as an adjustment to income. Freetaxusa2011 taxes This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). Freetaxusa2011 taxes This deduction may be beneficial to you if you do not qualify for the American opportunity or lifetime learning credits. Freetaxusa2011 taxes You can choose the education benefit that will give you the lowest tax. Freetaxusa2011 taxes You may want to compare the tuition and fees deduction to the education credits. Freetaxusa2011 taxes See chapter 2, American Opportunity Credit and chapter 3, Lifetime Learning Credit for more information on the education credits. Freetaxusa2011 taxes Table 6-1. Freetaxusa2011 taxes Tuition and Fees Deduction at a Glance summarizes the features of the tuition and fees deduction. Freetaxusa2011 taxes Can You Claim the Deduction The following rules will help you determine if you can claim the tuition and fees deduction. Freetaxusa2011 taxes Who Can Claim the Deduction Generally, you can claim the tuition and fees deduction if all three of the following requirements are met. Freetaxusa2011 taxes You pay qualified education expenses of higher education. Freetaxusa2011 taxes You pay the education expenses for an eligible student. Freetaxusa2011 taxes The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return. Freetaxusa2011 taxes The term “qualified education expenses” is defined later under Qualified Education Expenses . Freetaxusa2011 taxes “Eligible student” is defined later under Who Is an Eligible Student . Freetaxusa2011 taxes For more information on claiming the deduction for a dependent, see Who Can Claim a Dependent's Expenses , later. Freetaxusa2011 taxes Table 6-1. Freetaxusa2011 taxes Tuition and Fees Deduction at a Glance Do not rely on this table alone. Freetaxusa2011 taxes Refer to the text for complete details. Freetaxusa2011 taxes Question Answer What is the maximum benefit? You can reduce your income subject to tax by up to $4,000. Freetaxusa2011 taxes What is the limit on modified adjusted gross income (MAGI)? $160,000 if married filing a joint return; $80,000 if single, head of household, or qualifying widow(er). Freetaxusa2011 taxes Where is the deduction taken? As an adjustment to income on  Form 1040 or Form 1040A. Freetaxusa2011 taxes For whom must the expenses be paid? A student enrolled in an eligible educational institution who is either: •you,  •your spouse, or  •your dependent for whom you claim an exemption. Freetaxusa2011 taxes What tuition and fees are deductible? Tuition and fees required for enrollment or attendance at an eligible postsecondary educational institution, but not including personal, living, or family expenses, such as room and board. Freetaxusa2011 taxes Who Cannot Claim the Deduction You cannot claim the tuition and fees deduction if any of the following apply. Freetaxusa2011 taxes Your filing status is married filing separately. Freetaxusa2011 taxes Another person can claim an exemption for you as a dependent on his or her tax return. Freetaxusa2011 taxes You cannot take the deduction even if the other person does not actually claim that exemption. Freetaxusa2011 taxes Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return). Freetaxusa2011 taxes You (or your spouse) were a nonresident alien for any part of 2013 and the nonresident alien did not elect to be treated as a resident alien for tax purposes. Freetaxusa2011 taxes More information on nonresident aliens can be found in Publication 519. Freetaxusa2011 taxes What Expenses Qualify The tuition and fees deduction is based on qualified education expenses you pay for yourself, your spouse, or a dependent for whom you claim an exemption on your tax return. Freetaxusa2011 taxes Generally, the deduction is allowed for qualified education expenses paid in 2013 in connection with enrollment at an institution of higher education during 2013 or for an academic period beginning in 2013 or in the first 3 months of 2014. Freetaxusa2011 taxes For example, if you paid $1,500 in December 2013 for qualified tuition for the spring 2014 semester beginning in January 2014, you may be able to use that $1,500 in figuring your 2013 deduction. Freetaxusa2011 taxes Academic period. Freetaxusa2011 taxes   An academic period includes a semester, trimester, quarter, or other period of study (such as a summer school session) as reasonably determined by an educational institution. Freetaxusa2011 taxes In the case of an educational institution that uses credit hours or clock hours and does not have academic terms, each payment period can be treated as an academic period. Freetaxusa2011 taxes Paid with borrowed funds. Freetaxusa2011 taxes   You can claim a tuition and fees deduction for qualified education expenses paid with the proceeds of a loan. Freetaxusa2011 taxes Use the expenses to figure the deduction for the year in which the expenses are paid, not the year in which the loan is repaid. Freetaxusa2011 taxes Treat loan disbursements sent directly to the educational institution as paid on the date the institution credits the student's account. Freetaxusa2011 taxes Student withdraws from class(es). Freetaxusa2011 taxes   You can claim a tuition and fees deduction for qualified education expenses not refunded when a student withdraws. Freetaxusa2011 taxes Qualified Education Expenses For purposes of the tuition and fees deduction, qualified education expenses are tuition and certain related expenses required for enrollment or attendance at an eligible educational institution. Freetaxusa2011 taxes Eligible educational institution. Freetaxusa2011 taxes   An eligible educational institution is any college, university, vocational school, or other postsecondary educational institution eligible to participate in a student aid program administered by the U. Freetaxusa2011 taxes S. Freetaxusa2011 taxes Department of Education. Freetaxusa2011 taxes It includes virtually all accredited public, nonprofit, and proprietary (privately owned profit-making) postsecondary institutions. Freetaxusa2011 taxes The educational institution should be able to tell you if it is an eligible educational institution. Freetaxusa2011 taxes   Certain educational institutions located outside the United States also participate in the U. Freetaxusa2011 taxes S. Freetaxusa2011 taxes Department of Education's Federal Student Aid (FSA) programs. Freetaxusa2011 taxes Related expenses. Freetaxusa2011 taxes   Student-activity fees and expenses for course-related books, supplies, and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance. Freetaxusa2011 taxes Prepaid expenses. Freetaxusa2011 taxes   Qualified education expenses paid in 2013 for an academic period that begins in the first three months of 2014 can be used in figuring an education credit for 2013 only. Freetaxusa2011 taxes See Academic period , earlier. Freetaxusa2011 taxes For example, you pay $2,000 in December 2013 for qualified tuition for the 2014 winter quarter that begins in January 2014, you can use that $2,000 in figuring an education credit for 2013 only (if you meet all the other requirements). Freetaxusa2011 taxes You cannot use any amount you paid in 2012 or 2014 to figure the qualified education expenses you use to figure your 2013 education credit(s). Freetaxusa2011 taxes In the following examples, assume that each student is an eligible student and each college or university an eligible educational institution. Freetaxusa2011 taxes Example 1. Freetaxusa2011 taxes Jackson is a sophomore in University V's degree program in dentistry. Freetaxusa2011 taxes This year, in addition to tuition, he is required to pay a fee to the university for the rental of the dental equipment he will use in this program. Freetaxusa2011 taxes Because the equipment rental fee must be paid to University V for enrollment and attendance, Jackson's equipment rental fee is a qualified education expense. Freetaxusa2011 taxes Example 2. Freetaxusa2011 taxes Donna and Charles, both first-year students at College W, are required to have certain books and other reading materials to use in their mandatory first-year classes. Freetaxusa2011 taxes The college has no policy about how students should obtain these materials, but any student who purchases them from College W's bookstore will receive a bill directly from the college. Freetaxusa2011 taxes Charles bought his books from a friend, so what he paid for them is not a qualified education expense. Freetaxusa2011 taxes Donna bought hers at College W's bookstore. Freetaxusa2011 taxes Although Donna paid College W directly for her first-year books and materials, her payment is not a qualified education expense because the books and materials are not required to be purchased from College W for enrollment or attendance at the institution. Freetaxusa2011 taxes Example 3. Freetaxusa2011 taxes When Marci enrolled at College X for her freshman year, she had to pay a separate student activity fee in addition to her tuition. Freetaxusa2011 taxes This activity fee is required of all students, and is used solely to fund on-campus organizations and activities run by students, such as the student newspaper and the student government. Freetaxusa2011 taxes No portion of the fee covers personal expenses. Freetaxusa2011 taxes Although labeled as a student activity fee, the fee is required for Marci's enrollment and attendance at College X. Freetaxusa2011 taxes Therefore, it is a qualified expense. Freetaxusa2011 taxes No Double Benefit Allowed You cannot do any of the following. Freetaxusa2011 taxes Deduct qualified education expenses you deduct under any other provision of the law, for example, as a business expense. Freetaxusa2011 taxes Deduct qualified education expenses for a student on your income tax return if you or anyone else claims an American opportunity or lifetime learning credit for that same student in the same year. Freetaxusa2011 taxes Deduct qualified education expenses that have been used to figure the tax-free portion of a distribution from a Coverdell education savings account (ESA) or a qualified tuition program (QTP). Freetaxusa2011 taxes For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. Freetaxusa2011 taxes See Coordination With Tuition and Fees Deduction in chapter 8, Qualified Tuition Program, later. Freetaxusa2011 taxes Deduct qualified education expenses that have been paid with tax-free interest on U. Freetaxusa2011 taxes S. Freetaxusa2011 taxes savings bonds (Form 8815). Freetaxusa2011 taxes See Figuring the Tax-Free Amount in chapter 10, Education Savings Bond Program, later. Freetaxusa2011 taxes Deduct qualified education expenses that have been paid with tax-free educational assistance, such as a scholarship, grant, or assistance provided by an employer. Freetaxusa2011 taxes See the following section on Adjustments to Qualified Education Expenses. Freetaxusa2011 taxes Adjustments to Qualified Education Expenses For each student, reduce the qualified education expenses paid by or on behalf of that student under the following rules. Freetaxusa2011 taxes The result is the amount of adjusted qualified education expenses for each student. Freetaxusa2011 taxes You must also reduce qualified education expenses by the other amounts referred to in No Double Benefit Allowed , earlier. Freetaxusa2011 taxes Tax-free educational assistance. Freetaxusa2011 taxes   For tax-free educational assistance received in 2013, reduce the qualified educational expenses for each academic period by the amount of tax-free educational assistance allocable to that academic period. Freetaxusa2011 taxes See Academic period , earlier. Freetaxusa2011 taxes   Some tax-free educational assistance received after 2013 may be treated as a refund of qualified education expenses paid in 2013. Freetaxusa2011 taxes This tax-free educational assistance is any tax-free educational assistance received by you or anyone else after 2013 for qualified education expenses paid on behalf of a student in 2013 (or attributable to enrollment at an eligible educational institution during 2013). Freetaxusa2011 taxes   If this tax-free educational assistance is received after 2013 but before you file your 2013 income tax return, see Refunds received after 2013 but before your income tax return is filed , later. Freetaxusa2011 taxes If this tax-free educational assistance is received after 2013 and after you file your 2013 income tax return, see Refunds received after 2013 and after your income tax return is filed , later. Freetaxusa2011 taxes   This tax-free education assistance includes: The tax-free part of scholarships and fellowships (see Tax-Free Scholarships and Fellowships in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Pell grants (see Pell Grants and Other Title IV Need-Based Education Grants in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), Employer-provided educational assistance (see chapter 11, Employer-Provided Educational Assistance ), Veterans' educational assistance (see Veterans' Benefits in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions), and Any other nontaxable (tax-free) payments (other than gifts or inheritances) received as educational assistance. Freetaxusa2011 taxes Generally, any scholarship or fellowship is treated as tax free. Freetaxusa2011 taxes However, a scholarship or fellowship is not treated as tax free to the extent the student includes it in gross income (if the student is required to file a tax return for the year the scholarship or fellowship is received) and either of the following is true. Freetaxusa2011 taxes The scholarship or fellowship (or any part of it) must be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Freetaxusa2011 taxes The scholarship or fellowship (or any part of it) may be applied (by its terms) to expenses (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Freetaxusa2011 taxes You may be able to increase the combined value of an education credit and certain educational assistance if the student includes some or all of the educational assistance in income in the year it is received. Freetaxusa2011 taxes For details, see Adjustments to Qualified Education Expenses in chapters 2 and 3. Freetaxusa2011 taxes Refunds. Freetaxusa2011 taxes   A refund of qualified education expenses may reduce adjusted qualified education expenses for the tax year or require repayment (recapture) of a credit claimed in an earlier year. Freetaxusa2011 taxes Some tax-free educational assistance received after 2013 may be treated as a refund. Freetaxusa2011 taxes See Tax-free educational assistance , earlier. Freetaxusa2011 taxes Refunds received in 2013. Freetaxusa2011 taxes   For each student, figure the adjusted qualified education expenses for 2013 by adding all the qualified education expenses for 2013 and subtracting any refunds of those expenses received from the eligible educational institution during 2013. Freetaxusa2011 taxes Refunds received after 2013 but before your income tax return is filed. Freetaxusa2011 taxes   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid before you file an income tax return for 2013, the amount of qualified education expenses for 2013 is reduced by the amount of the refund. Freetaxusa2011 taxes Refunds received after 2013 and after your income tax return is filed. Freetaxusa2011 taxes   If anyone receives a refund after 2013 of qualified education expenses paid on behalf of a student in 2013 and the refund is paid after you file an income tax return for 2013, you may need to repay some or all of the credit. Freetaxusa2011 taxes See Credit recapture , later. Freetaxusa2011 taxes Coordination with Coverdell education savings accounts and qualified tuition programs. Freetaxusa2011 taxes   Reduce your qualified education expenses by any qualified education expenses used to figure the exclusion from gross income of (a) interest received under an education savings bond program, or (b) any distribution from a Coverdell education savings account or qualified tuition program (QTP). Freetaxusa2011 taxes For a QTP, this applies only to the amount of tax-free earnings that were distributed, not to the recovery of contributions to the program. Freetaxusa2011 taxes Credit recapture. Freetaxusa2011 taxes    If any tax-free educational assistance for the qualified education expenses paid in 2013 or any refund of your qualified education expenses paid in 2013 is received after you file your 2013 income tax return, you must recapture (repay) any excess credit. Freetaxusa2011 taxes You do this by refiguring the amount of your adjusted qualified education expenses for 2013 by reducing that amount by the amount of the refund or tax-free educational assistance. Freetaxusa2011 taxes You then refigure your education credit(s) for 2013 and figure the amount by which your 2013 tax liability would have increased if you had claimed the refigured credit(s). Freetaxusa2011 taxes Include that amount as an additional tax for the year the refund or tax-free assistance was received. Freetaxusa2011 taxes Example. Freetaxusa2011 taxes   You paid $3,500 of qualified education expenses in December 2013, and your child began college in January 2014. Freetaxusa2011 taxes You claimed $3,500 as the tuition and fees deduction on your 2013 income tax return. Freetaxusa2011 taxes The reduction reduced your taxable income by $3,500. Freetaxusa2011 taxes Also, you claimed no tax credits in 2013. Freetaxusa2011 taxes Your child withdrew from two classes and you received a refund of $2,000 in 2014 after you filed your 2013 tax return. Freetaxusa2011 taxes Refigure your 2013 tuition and fees deduction using $1,500 of qualified education expense instead of the $3,500. Freetaxusa2011 taxes The refigured tuition and fees deduction is $1,500. Freetaxusa2011 taxes Do not file an amended 2013 tax return to account for this adjustment. Freetaxusa2011 taxes Instead, include the difference of $2,000 (but only to the extent this difference would have increased your 2013 tax) on the “Other income” line of your 2014 Form 1040. Freetaxusa2011 taxes You cannot file Form 1040A for 2014. Freetaxusa2011 taxes Amounts that do not reduce qualified education expenses. Freetaxusa2011 taxes   Do not reduce qualified education expenses by amounts paid with funds the student receives as: Payment for services, such as wages, A loan, A gift, An inheritance, or A withdrawal from the student's personal savings. Freetaxusa2011 taxes   Do not reduce the qualified education expenses by any scholarship or fellowship reported as income on the student's tax return in the following situations. Freetaxusa2011 taxes The use of the money is restricted, by the terms of the scholarship or fellowship, to costs of attendance (such as room and board) other than qualified education expenses as defined in Qualified education expenses in chapter 1, Scholarships, Fellowships, Grants, and Tuition Restrictions. Freetaxusa2011 taxes The use of the money is not restricted. Freetaxusa2011 taxes Example 1. Freetaxusa2011 taxes In 2013, Jackie paid $3,000 for tuition and $5,000 for room and board at University X. Freetaxusa2011 taxes The university did not require her to pay any fees in addition to her tuition in order to enroll in or attend classes. Freetaxusa2011 taxes To help pay these costs, she was awarded a $2,000 scholarship and a $4,000 student loan. Freetaxusa2011 taxes The terms of the scholarship state that it can be used to pay any of Jackie's college expenses. Freetaxusa2011 taxes University X applies the $2,000 scholarship against Jackie's $8,000 total bill, and Jackie pays the $6,000 balance of her bill from University X with a combination of her student loan and her savings. Freetaxusa2011 taxes Jackie does not report any portion of the scholarship as income on her tax return. Freetaxusa2011 taxes In figuring the tuition and fees deduction, Jackie must reduce her qualified education expenses by the amount of the scholarship ($2,000) because she excluded the entire scholarship from her income. Freetaxusa2011 taxes The student loan is not tax-free educational assistance, so she does not need to reduce her qualified expenses by any part of the loan proceeds. Freetaxusa2011 taxes Jackie is treated as having paid $1,000 in qualified education expenses ($3,000 tuition – $2,000 scholarship) in 2013. Freetaxusa2011 taxes Example 2. Freetaxusa2011 taxes The facts are the same as in Example 1, except that Jackie reports her entire scholarship as income on her tax return. Freetaxusa2011 taxes Because Jackie reported the entire $2,000 scholarship in her income, she does not need to reduce her qualified education expenses. Freetaxusa2011 taxes Jackie is treated as having paid $3,000 in qualified education expenses. Freetaxusa2011 taxes Expenses That Do Not Qualify Qualified education expenses do not include amounts paid for: Insurance, Medical expenses (including student health fees), Room and board, Transportation, or Similar personal, living, or family expenses. Freetaxusa2011 taxes This is true even if the amount must be paid to the institution as a condition of enrollment or attendance. Freetaxusa2011 taxes Sports, games, hobbies, and noncredit courses. Freetaxusa2011 taxes   Qualified education expenses generally do not include expenses that relate to any course of instruction or other education that involves sports, games or hobbies, or any noncredit course. Freetaxusa2011 taxes However, if the course of instruction or other education is part of the student's degree program, these expenses can qualify. Freetaxusa2011 taxes Comprehensive or bundled fees. Freetaxusa2011 taxes   Some eligible educational institutions combine all of their fees for an academic period into one amount. Freetaxusa2011 taxes If you do not receive, or do not have access to, an allocation showing how much you paid for qualified education expenses and how much you paid for personal expenses, such as those listed above, contact the institution. Freetaxusa2011 taxes The institution is required to make this allocation and provide you with the amount you paid (or were billed) for qualified education expenses on Form 1098-T. Freetaxusa2011 taxes See Figuring the Deduction , later, for more information about Form 1098-T. Freetaxusa2011 taxes Who Is an Eligible Student For purposes of the tuition and fees deduction, an eligible student is a student who is enrolled in one or more courses at an eligible educational institution (as defined under Qualified Education Expenses , earlier). Freetaxusa2011 taxes Who Can Claim a Dependent's Expenses Generally, in order to claim the tuition and fees deduction for qualified education expenses for a dependent, you must: Have paid the expenses, and Claim an exemption for the student as a dependent. Freetaxusa2011 taxes For you to be able to deduct qualified education expenses for your dependent, you must claim an exemption for that individual. Freetaxusa2011 taxes You do this by listing your dependent's name and other required information on Form 1040 (or Form 1040A), line 6c. Freetaxusa2011 taxes IF your dependent is an eligible student and you. Freetaxusa2011 taxes . Freetaxusa2011 taxes . Freetaxusa2011 taxes AND. Freetaxusa2011 taxes . Freetaxusa2011 taxes . Freetaxusa2011 taxes THEN. Freetaxusa2011 taxes . Freetaxusa2011 taxes . Freetaxusa2011 taxes claim an exemption for your dependent you paid all qualified education expenses for your dependent only you can deduct the qualified education expenses that you paid. Freetaxusa2011 taxes Your dependent cannot take a deduction. Freetaxusa2011 taxes claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Freetaxusa2011 taxes do not claim an exemption for your dependent you paid all qualified education expenses no one is allowed to take a deduction. Freetaxusa2011 taxes do not claim an exemption for your dependent your dependent paid all qualified education expenses no one is allowed to take a deduction. Freetaxusa2011 taxes Expenses paid by dependent. Freetaxusa2011 taxes   If your dependent pays qualified education expenses, no one can take a tuition and fees deduction for those expenses. Freetaxusa2011 taxes Neither you nor your dependent can deduct the expenses. Freetaxusa2011 taxes For purposes of the tuition and fees deduction, you are not treated as paying any expenses actually paid by a dependent for whom you or anyone other than the dependent can claim an exemption. Freetaxusa2011 taxes This rule applies even if you do not claim an exemption for your dependent on your tax return. Freetaxusa2011 taxes Expenses paid by you. Freetaxusa2011 taxes   If you claim an exemption for a dependent who is an eligible student, only you can include any expenses you paid when figuring your tuition and fees deduction. Freetaxusa2011 taxes Expenses paid under divorce decree. Freetaxusa2011 taxes   Qualified education expenses paid directly to an eligible educational institution for a student under a court-approved divorce decree are treated as paid by the student. Freetaxusa2011 taxes Only the student would be eligible to take a tuition and fees deduction for that payment, and then only if no one else could claim an exemption for the student. Freetaxusa2011 taxes Expenses paid by others. Freetaxusa2011 taxes   Someone other than you, your spouse, or your dependent (such as a relative or former spouse) may make a payment directly to an eligible educational institution to pay for an eligible student's qualified education expenses. Freetaxusa2011 taxes In this case, the student is treated as receiving the payment from the other person and, in turn, paying the institution. Freetaxusa2011 taxes If you claim, or can claim, an exemption on your tax return for the student, you are not considered to have paid the expenses and you cannot deduct them. Freetaxusa2011 taxes If the student is not a dependent, only the student can deduct payments made directly to the institution for his or her expenses. Freetaxusa2011 taxes If the student is your dependent, no one can deduct the payments. Freetaxusa2011 taxes Example. Freetaxusa2011 taxes In 2013, Ms. Freetaxusa2011 taxes Baker makes a payment directly to an eligible educational institution for her grandson Dan's qualified education expenses. Freetaxusa2011 taxes For purposes of deducting tuition and fees, Dan is treated as receiving the money from his grandmother and, in turn, paying his own qualified education expenses. Freetaxusa2011 taxes If an exemption cannot be claimed for Dan on anyone else's tax return, only Dan can claim a tuition and fees deduction for his grandmother's payment. Freetaxusa2011 taxes If someone else can claim an exemption for Dan, no one will be allowed a deduction for Ms. Freetaxusa2011 taxes Baker's payment. Freetaxusa2011 taxes Tuition reduction. Freetaxusa2011 taxes   When an eligible educational institution provides a reduction in tuition to an employee of the institution (or spouse or dependent child of an employee), the amount of the reduction may or may not be taxable. Freetaxusa2011 taxes If it is taxable, the employee is treated as receiving a payment of that amount and, in turn, paying it to the educational institution on behalf of the student. Freetaxusa2011 taxes For more information on tuition reductions, see Qualified Tuition Reduction , in chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions. Freetaxusa2011 taxes Figuring the Deduction The maximum tuition and fees deduction in 2013 is $4,000, $2,000, or $0, depending on the amount of your MAGI. Freetaxusa2011 taxes See Effect of the Amount of Your Income on the Amount of Your Deduction , later. Freetaxusa2011 taxes Form 1098-T. Freetaxusa2011 taxes   To help you figure your tuition and fees deduction, the student should receive Form 1098-T (see Appendix A for a completed example of Form 1098-T). Freetaxusa2011 taxes Generally, an eligible educational institution (such as a college or university) must send Form 1098-T (or acceptable substitute) to each enrolled student by January 31, 2014. Freetaxusa2011 taxes An institution may choose to report either payments received (box 1), or amounts billed (box 2), for qualified education expenses. Freetaxusa2011 taxes However, the amount in boxes 1 and 2 of Form 1098-T might be different than what you paid. Freetaxusa2011 taxes When figuring the deduction, use only the amounts you paid in 2013 for qualified education expenses. Freetaxusa2011 taxes   In addition, Form 1098-T should give other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements or refunds, and whether the student was enrolled at least half-time or was a graduate student. Freetaxusa2011 taxes    The eligible educational institution may ask for a completed Form W-9S or similar statement to obtain the student's name, address, and taxpayer identification number. Freetaxusa2011 taxes Effect of the Amount of Your Income on the Amount of Your Deduction If your MAGI is not more than $65,000 ($130,000 if you are married filing jointly), your maximum tuition and fees deduction is $4,000. Freetaxusa2011 taxes If your MAGI is larger than $65,000 ($130,000 if you are married filing jointly), but is not more than $80,000 ($160,000 if you are married filing jointly), your maximum deduction is $2,000. Freetaxusa2011 taxes No tuition and fees deduction is allowed if your MAGI is larger than $80,000 ($160,000 if you are married filing jointly). Freetaxusa2011 taxes Modified adjusted gross income (MAGI). Freetaxusa2011 taxes   For most taxpayers, MAGI is adjusted gross income (AGI) as figured on their federal income tax return before subtracting any deduction for tuition and fees. Freetaxusa2011 taxes However, as discussed below, there may be other modifications. Freetaxusa2011 taxes MAGI when using Form 1040A. Freetaxusa2011 taxes   If you file Form 1040A, your MAGI is the AGI on line 22 of that form, figured without taking into account any amount on line 19 (tuition and fees deduction). Freetaxusa2011 taxes MAGI when using Form 1040. Freetaxusa2011 taxes   If you file Form 1040, your MAGI is the AGI on line 38 of that form, figured without taking into account any amount on line 34 (tuition and fees deduction) or line 35 (domestic production activities deduction), and modified by adding back any: Foreign earned income exclusion, Foreign housing exclusion, Foreign housing deduction, Exclusion of income by bona fide residents of American Samoa, and Exclusion of income by bona fide residents of Puerto Rico. Freetaxusa2011 taxes   Table 6-2 shows how the amount of your MAGI can affect your tuition and fees deduction. Freetaxusa2011 taxes   You can use Worksheet 6-1. Freetaxusa2011 taxes MAGI for the Tuition and Fees Deduction , later, to figure your MAGI. Freetaxusa2011 taxes Table 6-2. Freetaxusa2011 taxes Effect of MAGI on Maximum Tuition and Fees Deduction IF your filing status is. Freetaxusa2011 taxes . Freetaxusa2011 taxes . Freetaxusa2011 taxes AND your MAGI is. Freetaxusa2011 taxes . Freetaxusa2011 taxes . Freetaxusa2011 taxes THEN your maximum tuition and fees deduction is. Freetaxusa2011 taxes . Freetaxusa2011 taxes . Freetaxusa2011 taxes single,  head of household, or qualifying widow(er) not more than $65,000 $4,000. Freetaxusa2011 taxes more than $65,000  but not more than $80,000 $2,000. Freetaxusa2011 taxes more than $80,000 $0. Freetaxusa2011 taxes married filing joint return not more than $130,000 $4,000. Freetaxusa2011 taxes more than $130,000 but not more than $160,000 $2,000. Freetaxusa2011 taxes more than $160,000 $0. Freetaxusa2011 taxes Claiming the Deduction You claim a tuition and fees deduction by completing Form 8917 and submitting it with your Form 1040 or Form 1040A. Freetaxusa2011 taxes Enter the deduction on Form 1040, line 34, or Form 1040A, line 19. Freetaxusa2011 taxes A filled-in Form 8917 is shown at the end of this chapter. Freetaxusa2011 taxes Illustrated Example Tim Pfister, a single taxpayer, enrolled full-time at a local college to earn a degree in engineering. Freetaxusa2011 taxes This is the first year of his postsecondary education. Freetaxusa2011 taxes During 2013, he paid $3,600 for his qualified 2013 tuition expense. Freetaxusa2011 taxes Both he and the college meet all of the requirements for the tuition and fees deduction. Freetaxusa2011 taxes Tim's total income (Form 1040, line 22) and MAGI are $26,000. Freetaxusa2011 taxes He figures his deduction of $3,600 as shown on Form 8917, later. Freetaxusa2011 taxes Worksheet 6-1. Freetaxusa2011 taxes MAGI for the Tuition and Fees Deduction Use this worksheet if you are filing Form 2555, 2555-EZ, or 4563, or you are excluding income from sources within Puerto Rico. Freetaxusa2011 taxes Before using this worksheet, you must complete Form 1040, lines 7 through 33, and figure any amount to be entered on the dotted line next to line 36. Freetaxusa2011 taxes 1. Freetaxusa2011 taxes Enter the amount from Form 1040, line 22   1. Freetaxusa2011 taxes         2. Freetaxusa2011 taxes Enter the total from Form 1040, lines 23 through 33   2. Freetaxusa2011 taxes               3. Freetaxusa2011 taxes Enter the total of any amounts entered on the dotted line next to Form 1040, line 36   3. Freetaxusa2011 taxes               4. Freetaxusa2011 taxes Add lines 2 and 3   4. Freetaxusa2011 taxes         5. Freetaxusa2011 taxes Subtract line 4 from line 1   5. Freetaxusa2011 taxes         6. Freetaxusa2011 taxes Enter your foreign earned income exclusion and/or housing  exclusion (Form 2555, line 45, or Form 2555-EZ, line 18)   6. Freetaxusa2011 taxes         7. Freetaxusa2011 taxes Enter your foreign housing deduction (Form 2555, line 50)   7. Freetaxusa2011 taxes         8. Freetaxusa2011 taxes Enter the amount of income from Puerto Rico you are excluding   8. Freetaxusa2011 taxes         9. Freetaxusa2011 taxes Enter the amount of income from American Samoa you are  excluding (Form 4563, line 15)   9. Freetaxusa2011 taxes         10. Freetaxusa2011 taxes Add lines 5 through 9. Freetaxusa2011 taxes This is your modified adjusted gross income   10. Freetaxusa2011 taxes     Note. Freetaxusa2011 taxes If the amount on line 10 is more than $80,000 ($160,000 if married filing jointly),  you cannot take the deduction for tuition and fees. Freetaxusa2011 taxes       This image is too large to be displayed in the current screen. Freetaxusa2011 taxes Please click the link to view the image. Freetaxusa2011 taxes Form 8917 for Tim Pfister Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Florida Office of the Attorney General

Website: Florida Office of the Attorney General http://www.seniorsvscrime.com

Address: Florida Office of the Attorney General
PL-01 The Capitol
Tallahassee, FL 32399-1050

Phone Number: 850-414-3990

Toll-free: 1-866-966-7226 (FL) 1-866-966-7226

TTY: 1-800-955-8771 (FL)

Florida Department of Agriculture and Consumer Services

Website: Florida Department of Agriculture and Consumer Services

Address: Florida Department of Agriculture and Consumer Services
Division of Consumer Services
Terry Lee Rhodes Building
2005 Apalachee Pkwy.
Tallahassee, FL 32399-6500

Phone Number: 850-410-3800

Toll-free: 1-800-435-7352 (FL) 1-800-352-9832 (in Spanish)

Florida Department of Financial Services

Website: Florida Department of Financial Services

Address: Florida Department of Financial Services
Division of Consumer Services
200 E. Gaines St.
Tallahassee, FL 32399

Phone Number: 850-413-3089

Toll-free: 1-877-693-5236 (FL)

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Regional Consumer Protection Offices

Tampa Branch- Office of the Attorney General

Website: Tampa Branch- Office of the Attorney General (Consumer protections page)

Address: Tampa Branch- Office of the Attorney General
Consumer Protection Division
Concourse Center 4
3507 E. Frontage Rd., Suite 325
Tampa, FL 33607-1795

Phone Number: 813-287-7950

Ft. Lauderdale Branch- Office of the Attorney General

Website: Ft. Lauderdale Branch- Office of the Attorney General (Consumer protections page)

Address: Ft. Lauderdale Branch- Office of the Attorney General
Consumer Protection Division
110 S.E. 6th St., 9th Floor
Fort Lauderdale, FL 33301-5000

Phone Number: 954-712-4600

Jacksonville Branch- Office of the Attorney General

Website: Jacksonville Branch- Office of the Attorney General (Consumer protections page)

Address: Jacksonville Branch- Office of the Attorney General
Consumer Protection Division
1300 Riverplace Blvd., Suite 405
Jacksonville, FL 32207

Phone Number: 904-348-2720

Orlando Branch- Office of the Attorney General

Website: Orlando Branch- Office of the Attorney General (Consumer protections page)

Address: Orlando Branch- Office of the Attorney General
Consumer Protection Division
135 W. Central Blvd., Suite 1000
Orlando, FL 32801

Phone Number: 407-999-5588

West Palm Beach Branch- Office of the Attorney General

Website: West Palm Beach Branch- Office of the Attorney General

Address: West Palm Beach Branch- Office of the Attorney General
Economic Crimes Division
1515 N. Flagler Dr., Suite 900
West Palm Beach, FL 33401

Phone Number: 561-837-5000

Miami Branch- Office of the Attorney General

Website: Miami Branch- Office of the Attorney General (Consumer protections page)

Address: Miami Branch- Office of the Attorney General
Consumer Protection Division
444 Brickell Ave.
Rivergate Plaza, 5th Floor

Miami, FL 33131

Phone Number: 305-377-5835

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County Consumer Protection Offices

Broward County Permitting, Licensing Consumer Protection Division

Website: Broward County Permitting, Licensing Consumer Protection Division

Address: Broward County Permitting, Licensing Consumer Protection Division
1 N. University Dr., Box 302
Plantation, FL 33324

Phone Number: 954-765-4400

Hillsborough County Consumer Protection Agency

Website: Hillsborough County Consumer Protection Agency

Address: Hillsborough County Consumer Protection Agency
1101 E. 139th Ave.
Tampa, FL 33613

Phone Number: 813-903-3430

Miami-Dade County Consumer Services Department

Website: Miami-Dade County Consumer Services Department

Address: Miami-Dade County Consumer Services Department
Consumer Protection Section
140 W. Flagler St.
Miami, FL 33130

Phone Number: 305-375-3677

Office of the State Attorney for Miami-Dade County

Website: Office of the State Attorney for Miami-Dade County

Address: Office of the State Attorney for Miami-Dade County
Economic Crime Division
1350 N.W. 12 Ave.
Miami, FL 33136-2111

Phone Number: 305-547-0671

Orange County Consumer Fraud Unit

Website: Orange County Consumer Fraud Unit

Address: Orange County Consumer Fraud Unit
415 N. Orange Ave.
Orlando, FL 32801

Phone Number: 407-836-2490

Palm Beach County Consumer Affairs Division

Website: Palm Beach County Consumer Affairs Division

Address: Palm Beach County Consumer Affairs Division
50 S. Military Tr., Suite 201
West Palm Beach, FL 33415

Phone Number: 561-712-6600

Toll-free: 1-888-852-7362 (Boca/Delray/Glades)

Pinellas County Office of Consumer Services

Website: Pinellas County Office of Consumer Services

Address: Pinellas County Office of Consumer Services
631 Chestnut St.
Clearwater, FL 33756

Phone Number: 727-464-6200

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Office of Financial Regulation

Website: Office of Financial Regulation

Address: Office of Financial Regulation
Division of Financial Institutions
Consumer Assistance Group

200 E. Gaines St.
Tallahassee, FL 32399-0371

Phone Number: 850-487-9687

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Office of Insurance Regulation

Website: Office of Insurance Regulation

Address: Office of Insurance Regulation
200 E. Gaines St.
Tallahassee, FL 32399

Phone Number: 850-413-3140

Toll-free: 1-877-693-5236 (FL)

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Office of Financial Regulation

Website: Office of Financial Regulation

Address: Office of Financial Regulation
Division of Securities
Consumer Assistance Group

200 E. Gaines St.
Tallahassee, FL 32399-0375

Phone Number: 850-487-9687

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Service Commission

Website: Public Service Commission

Address: Public Service Commission
2540 Shumard Oak Blvd.
Tallahassee, FL 32399-0850

Phone Number: 850-413-6100

Toll-free: 1-800-342-3552 (FL)

TTY: 1-800-955-8771

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The Freetaxusa2011 Taxes

Freetaxusa2011 taxes Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Freetaxusa2011 taxes 10% tax for early withdrawal from IRA or retirement plan (see Early withdrawal from deferred interest account, subheading: Tax on) 10-year tax option, 10-Year Tax Option 401(k) plans Tax treatment of contributions, Elective deferrals. Freetaxusa2011 taxes 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. Freetaxusa2011 taxes 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. Freetaxusa2011 taxes 60 day rule, Time limit for making a rollover contribution. Freetaxusa2011 taxes 70 rule, Age 70½ rule. Freetaxusa2011 taxes , Nonresident alien spouse. Freetaxusa2011 taxes A Abandonment of home, Abandonment. Freetaxusa2011 taxes Abortion Deductibility as medical expense, Table 21-1. Freetaxusa2011 taxes Medical and Dental Expenses Checklist. Freetaxusa2011 taxes See Publication 502 for more information about these and other expenses. Freetaxusa2011 taxes Abroad, citizens traveling or working, Employees of foreign governments or international organizations. Freetaxusa2011 taxes , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. Freetaxusa2011 taxes S. Freetaxusa2011 taxes ) (see also Foreign employment) Absence, temporary, Temporary absences. Freetaxusa2011 taxes , Temporary absences. Freetaxusa2011 taxes Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. Freetaxusa2011 taxes Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. Freetaxusa2011 taxes Long-term care, Long-term care coverage. Freetaxusa2011 taxes , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. Freetaxusa2011 taxes Accidents, car, Deductible losses. Freetaxusa2011 taxes Value determination, Car value. Freetaxusa2011 taxes Willful negligence or intentional act as cause, Nondeductible losses. Freetaxusa2011 taxes Accountable plans for employee reimbursements, Accountable Plans, Related to employer. Freetaxusa2011 taxes Accountants Basis to include fees of, Cost Basis CPA review courses, Bar or CPA Review Course Accounting methods, Accounting Methods Accrual method (see Accrual method taxpayers) Cash method (see Cash method taxpayers) Change of Depreciation, to deduct unclaimed amount, Changing your accounting method to deduct unclaimed depreciation. Freetaxusa2011 taxes Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. Freetaxusa2011 taxes Change in, standard deduction not allowed, Persons not eligible for the standard deduction. Freetaxusa2011 taxes Fiscal year, Accounting Periods, Fiscal year taxpayers. Freetaxusa2011 taxes , Fiscal Years Fringe benefits, Accounting period. Freetaxusa2011 taxes Accrual method taxpayers, Accrual method. Freetaxusa2011 taxes Taxes paid during tax year, deduction of, You must pay the tax during your tax year. Freetaxusa2011 taxes Accumulation distribution of trusts Tax on, Other taxes. Freetaxusa2011 taxes Accuracy-related penalties, Accuracy-related penalty. Freetaxusa2011 taxes Acknowledgment, Acknowledgment. Freetaxusa2011 taxes Activities not for profit, Activity not for profit. Freetaxusa2011 taxes Address, Name and Address Change of, Change of Address Foreign, Foreign address. Freetaxusa2011 taxes P. Freetaxusa2011 taxes O. Freetaxusa2011 taxes box, P. Freetaxusa2011 taxes O. Freetaxusa2011 taxes box. Freetaxusa2011 taxes Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. Freetaxusa2011 taxes Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. Freetaxusa2011 taxes Easements, Easements. Freetaxusa2011 taxes Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. Freetaxusa2011 taxes Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. Freetaxusa2011 taxes Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. Freetaxusa2011 taxes Sales of property, Adjusted basis. Freetaxusa2011 taxes Section 179 deduction, Depreciation and section 179 deduction. Freetaxusa2011 taxes Adjusted gross income (AGI) Medical and dental expenses and limit of deduction, How Much of the Expenses Can You Deduct?, What Tax Form Do You Use? Retirement savings contribution credit, Special Rules Adjustments, Adjustments and tax preference items. Freetaxusa2011 taxes Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. Freetaxusa2011 taxes , Adopted child. Freetaxusa2011 taxes , Adopted child. Freetaxusa2011 taxes , Taxpayer identification numbers for adoptees. Freetaxusa2011 taxes Earned income credit, Adopted child. Freetaxusa2011 taxes Adoption, Adoption Credit, Child with special needs. Freetaxusa2011 taxes ATIN, Adoption taxpayer identification number (ATIN). Freetaxusa2011 taxes , Adoption taxpayer identification number (ATIN). Freetaxusa2011 taxes Child tax credit, Adopted child. Freetaxusa2011 taxes (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. Freetaxusa2011 taxes Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. Freetaxusa2011 taxes Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. Freetaxusa2011 taxes No charitable deduction for, Personal Expenses Foreign child, Foreign child. Freetaxusa2011 taxes Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). Freetaxusa2011 taxes , Taxpayer identification numbers for aliens. Freetaxusa2011 taxes Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). Freetaxusa2011 taxes Age Children's investments (see Children, subheading: Investment income of child under age 18) Form 1040EZ, taxpayer under 65 may use, You can use Form 1040EZ if all of the following apply. Freetaxusa2011 taxes Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. Freetaxusa2011 taxes Distribution prior to age 59, Age 59½ rule. Freetaxusa2011 taxes Distribution required at age 70, IRA owners. Freetaxusa2011 taxes , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. Freetaxusa2011 taxes Retirement plan recipients over age 75, Who must use the General Rule. Freetaxusa2011 taxes Roth IRAs, Is there an age limit for contributions?, Must you withdraw or use Roth IRA assets? Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Age test, Age Test (see Qualifying child) Agents, Losses on sales or trades of property. Freetaxusa2011 taxes (see also Fiduciaries) Income paid to, Payment to an agent. Freetaxusa2011 taxes Signing return, When someone can sign for you. Freetaxusa2011 taxes AGI (see Adjusted gross income (AGI)) Agricultural workers (see Farmers) (see Farmworkers) Agriculture (see Farming) Aircraft Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Freetaxusa2011 taxes Airline club dues Not entertainment expenses, Club dues and membership fees. Freetaxusa2011 taxes Airplanes, donations of, Cars, boats, and airplanes. Freetaxusa2011 taxes Airport transportation Business-related travel expense, Table 26-1. Freetaxusa2011 taxes Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Freetaxusa2011 taxes Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. Freetaxusa2011 taxes Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. Freetaxusa2011 taxes Child's dividends, Child's Alaska Permanent Fund dividends. Freetaxusa2011 taxes Income from, You can use Form 1040EZ if all of the following apply. Freetaxusa2011 taxes , You can use Form 1040A if all of the following apply. Freetaxusa2011 taxes , Alaska Permanent Fund dividends. Freetaxusa2011 taxes Investment income not to include, Investment income. Freetaxusa2011 taxes Alaska Unemployment Compensation Fund, Contributions to state benefit funds. Freetaxusa2011 taxes Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. Freetaxusa2011 taxes Medical and Dental Expenses Checklist. Freetaxusa2011 taxes See Publication 502 for more information about these and other expenses. Freetaxusa2011 taxes Alcoholic beverages IRA prohibited transactions in, Collectibles. Freetaxusa2011 taxes Aliens, Individual taxpayer identification number (ITIN) for aliens. Freetaxusa2011 taxes , Not earned income. Freetaxusa2011 taxes Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. Freetaxusa2011 taxes , Payments not alimony. Freetaxusa2011 taxes , Payments to a third party. Freetaxusa2011 taxes , Life insurance premiums. Freetaxusa2011 taxes , Payments for jointly-owned home. Freetaxusa2011 taxes , Mortgage payments. Freetaxusa2011 taxes , Taxes and insurance. Freetaxusa2011 taxes , Other payments to a third party. Freetaxusa2011 taxes , Instruments Executed After 1984, Exception for instruments executed before 1985. Freetaxusa2011 taxes , Alimony requirements. Freetaxusa2011 taxes , Cash payment requirement. Freetaxusa2011 taxes , Payments to a third party. Freetaxusa2011 taxes , Payments designated as not alimony. Freetaxusa2011 taxes , Spouses cannot be members of the same household. Freetaxusa2011 taxes , Liability for payments after death of recipient spouse. Freetaxusa2011 taxes , Substitute payments. Freetaxusa2011 taxes , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. Freetaxusa2011 taxes , Deducting the recapture. Freetaxusa2011 taxes Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. Freetaxusa2011 taxes Reporting of income, Alimony. Freetaxusa2011 taxes Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. Freetaxusa2011 taxes Exempt-interest dividends, Alternative minimum tax treatment. Freetaxusa2011 taxes Filing requirements (Table 1-3), Figuring tax. Freetaxusa2011 taxes Incentive stock option, You can use Form 1040A if all of the following apply. Freetaxusa2011 taxes Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. Freetaxusa2011 taxes Ambulance service personnel Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Amended returns, Amended Returns and Claims for Refund, Form 1040X. Freetaxusa2011 taxes , Filing Form 1040X. Freetaxusa2011 taxes (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. Freetaxusa2011 taxes Standard deduction, change to itemized deductions, Changing your mind. Freetaxusa2011 taxes American citizens abroad, U. Freetaxusa2011 taxes S. Freetaxusa2011 taxes Citizens and Resident Aliens Living Abroad (see also Citizens outside U. Freetaxusa2011 taxes S. Freetaxusa2011 taxes ) Employment (see Foreign employment) American Indians (see Indians) American opportunity credit Tuition deduction and, Who Cannot Claim the Deduction American Samoa Income from, Individuals With Income From U. Freetaxusa2011 taxes S. Freetaxusa2011 taxes Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. Freetaxusa2011 taxes AMT (see Alternative minimum tax (AMT)) Annuities, Rollovers (see also Rollovers) Cost computation, Cost (Investment in the Contract) Decedent's unrecovered investment in, Form W-2. Freetaxusa2011 taxes Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. Freetaxusa2011 taxes , Additional exceptions for nonqualified annuity contracts. Freetaxusa2011 taxes Estimated tax, Withholding and estimated tax. Freetaxusa2011 taxes Exclusion limit, Exclusion limit. Freetaxusa2011 taxes General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. Freetaxusa2011 taxes Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. Freetaxusa2011 taxes Purchased annuities, Purchased annuities. Freetaxusa2011 taxes Survivor's annuity, Survivors of retirees. Freetaxusa2011 taxes Guaranteed payments, Guaranteed payments. Freetaxusa2011 taxes IRAs as, Kinds of traditional IRAs. Freetaxusa2011 taxes Joint return, Joint return. Freetaxusa2011 taxes Loans from plan, Loans. Freetaxusa2011 taxes Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. Freetaxusa2011 taxes , More than one annuity. Freetaxusa2011 taxes Partly taxable payments, Partly taxable payments. Freetaxusa2011 taxes Purchased annuities, Purchased annuities. Freetaxusa2011 taxes Reporting of, How To Report Retirement annuities, Retirement Plans, Pensions, and Annuities (see also Retirement plans) Rollovers, Rollovers Sale of, Sale of Annuity Gain as ordinary income, Tax-free exchange. Freetaxusa2011 taxes Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. Freetaxusa2011 taxes Worksheet for computation, How to use the Simplified Method. Freetaxusa2011 taxes Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. Freetaxusa2011 taxes Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. Freetaxusa2011 taxes , Pensions and Annuities, Withholding and estimated tax. Freetaxusa2011 taxes Annulled marriages Filing status, Annulled marriages. Freetaxusa2011 taxes Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. Freetaxusa2011 taxes Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. Freetaxusa2011 taxes Real estate transactions, when required by lender, Settlement costs. Freetaxusa2011 taxes Appraisals Casualty or theft losses, Appraisal. Freetaxusa2011 taxes , Costs of photographs and appraisals. Freetaxusa2011 taxes Archer MSAs, Medical savings accounts (MSAs). Freetaxusa2011 taxes Contributions, Archer MSA contributions. Freetaxusa2011 taxes Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. Freetaxusa2011 taxes Medical and Dental Expenses Checklist. Freetaxusa2011 taxes See Publication 502 for more information about these and other expenses. Freetaxusa2011 taxes Armed forces, Types of Qualified Organizations, Table 24-1. Freetaxusa2011 taxes Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. Freetaxusa2011 taxes (see also Reservists) (see also Veterans' organizations) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. Freetaxusa2011 taxes Dependency allotments, Armed Forces dependency allotments. Freetaxusa2011 taxes Disability pay, Disability. Freetaxusa2011 taxes Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. Freetaxusa2011 taxes Military, Military uniforms. Freetaxusa2011 taxes Military quarters allotments, Tax-exempt military quarters allowances. Freetaxusa2011 taxes Naval officers on permanent duty aboard ship, Members of the Armed Forces. Freetaxusa2011 taxes Permanent duty overseas, Members of the Armed Forces. Freetaxusa2011 taxes Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. Freetaxusa2011 taxes , Ministers' and military housing allowance. Freetaxusa2011 taxes Rehabilitative program payments, Veterans' benefits. Freetaxusa2011 taxes Reserves, Armed Forces reservists traveling more than 100 miles from home. Freetaxusa2011 taxes Retirees' pay Taxable income, Military retirement pay. Freetaxusa2011 taxes Uniforms, Military uniforms. Freetaxusa2011 taxes Wages, Military Armed Forces Retiree's pay withholding, Military retirees. Freetaxusa2011 taxes Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. Freetaxusa2011 taxes Capital gains or losses from sale or trade of, Investment interest deducted. Freetaxusa2011 taxes Artists, performing (see Performing artists) Assessments, local (see Local assessments) Assistance (see Tax help) Assistance, tax (see Tax help) Assumption of mortgage, Assumption of mortgage. Freetaxusa2011 taxes Fees not included in basis, Settlement costs. Freetaxusa2011 taxes At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. Freetaxusa2011 taxes ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). Freetaxusa2011 taxes Attachment of wages, Garnisheed wages. Freetaxusa2011 taxes Attachments to return, Attachments Attorneys Bar review courses, Bar or CPA Review Course Attorneys' fees, Legal Expenses, Personal Legal Expenses Basis to include, Cost Basis Social security and railroad retirement benefits, deductions for, Legal expenses. Freetaxusa2011 taxes Title to property, for preparation, filing, etc. Freetaxusa2011 taxes , Settlement costs. Freetaxusa2011 taxes Audits Travel expense records, If your return is examined. Freetaxusa2011 taxes Auto insurance Medical expenses covered by, not deductible, Table 21-1. Freetaxusa2011 taxes Medical and Dental Expenses Checklist. Freetaxusa2011 taxes See Publication 502 for more information about these and other expenses. Freetaxusa2011 taxes Automatic extension of time to file, Automatic Extension, When to file. Freetaxusa2011 taxes Form 4868, E-file options. Freetaxusa2011 taxes Automatic investment services Holding period, determination of, Automatic investment service. Freetaxusa2011 taxes Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. Freetaxusa2011 taxes Back pay, award for, Back pay awards. Freetaxusa2011 taxes Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. Freetaxusa2011 taxes Backup withholding, Backup Withholding, Backup withholding. Freetaxusa2011 taxes , Backup withholding. Freetaxusa2011 taxes Dividend income, Backup withholding. Freetaxusa2011 taxes , Reporting tax withheld. Freetaxusa2011 taxes Penalties, Penalties. Freetaxusa2011 taxes Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. Freetaxusa2011 taxes Reporting on Schedule D (Form 1040), How to report. Freetaxusa2011 taxes Claim for refund, Exceptions for special types of refunds. Freetaxusa2011 taxes , Filing a claim for refund. Freetaxusa2011 taxes Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. Freetaxusa2011 taxes Short-term capital loss, How to report bad debts. Freetaxusa2011 taxes When deductible, When deductible. Freetaxusa2011 taxes Baggage Business-related travel expense, Table 26-1. Freetaxusa2011 taxes Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Freetaxusa2011 taxes Balance due, Refund or balance due. Freetaxusa2011 taxes Bankruptcy Canceled debt not deemed to be income, Excluded debt. Freetaxusa2011 taxes Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. Freetaxusa2011 taxes Banks Automatic investment service, determination of holding period, Automatic investment service. Freetaxusa2011 taxes IRAs with, When and How Can a Traditional IRA Be Opened? Losses on deposits, when casualty losses, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. Freetaxusa2011 taxes Money market accounts, Money Market Funds Bar associations Charitable contributions to, Contributions to Nonqualified Organizations Bar employees Tips (see Tip income) Bar review courses, Bar or CPA Review Course Bargain sales As charitable contributions, Bargain sales. Freetaxusa2011 taxes Basis of purchase, Bargain purchases. Freetaxusa2011 taxes Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. Freetaxusa2011 taxes Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. Freetaxusa2011 taxes Bargain purchases, Bargain purchases. Freetaxusa2011 taxes Bonds, Stocks and Bonds, Bond premium. Freetaxusa2011 taxes Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. Freetaxusa2011 taxes , Partly taxable. Freetaxusa2011 taxes Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. Freetaxusa2011 taxes Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. Freetaxusa2011 taxes Other than cost, Basis Other Than Cost, Tax-exempt obligations. Freetaxusa2011 taxes , No gain or loss. Freetaxusa2011 taxes Points not to be included, Settlement costs. Freetaxusa2011 taxes , Points. Freetaxusa2011 taxes Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. Freetaxusa2011 taxes Stock or stock rights, Basis. Freetaxusa2011 taxes Tax-exempt obligations Bonds, Tax-exempt obligations. Freetaxusa2011 taxes Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. Freetaxusa2011 taxes Beneficiaries, Beneficiary of an estate or trust. Freetaxusa2011 taxes , Rollover by surviving spouse. Freetaxusa2011 taxes , Estate and trust income. Freetaxusa2011 taxes , Losses. Freetaxusa2011 taxes (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. Freetaxusa2011 taxes , Losses. Freetaxusa2011 taxes , Gifts and inheritances. Freetaxusa2011 taxes , Income from property received as a gift. Freetaxusa2011 taxes (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. Freetaxusa2011 taxes Bingo, Table 24-1. Freetaxusa2011 taxes Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. Freetaxusa2011 taxes Medical and Dental Expenses Checklist. Freetaxusa2011 taxes See Publication 502 for more information about these and other expenses. Freetaxusa2011 taxes Birth of child, Death or birth of child. Freetaxusa2011 taxes Head of household, qualifying person to file as, Death or birth. Freetaxusa2011 taxes , Death or birth. Freetaxusa2011 taxes Social security number to be obtained, Born and died in 2013. Freetaxusa2011 taxes Birth of dependent, Death or birth. Freetaxusa2011 taxes Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. Freetaxusa2011 taxes Guide dogs, deductible as medical expense, Table 21-1. Freetaxusa2011 taxes Medical and Dental Expenses Checklist. Freetaxusa2011 taxes See Publication 502 for more information about these and other expenses. Freetaxusa2011 taxes Impairment-related work expenses, deduction for, Impairment-Related Work Expenses Standard deduction for, Introduction, Higher Standard Deduction for Blindness Blood banks No charitable deduction for blood donations to, Table 24-1. Freetaxusa2011 taxes Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. Freetaxusa2011 taxes Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Freetaxusa2011 taxes Donations of, Cars, boats, and airplanes. Freetaxusa2011 taxes Body scan, Table 21-1. Freetaxusa2011 taxes Medical and Dental Expenses Checklist. Freetaxusa2011 taxes See Publication 502 for more information about these and other expenses. Freetaxusa2011 taxes Bona fide business purpose Travel expenses, Bona fide business purpose. Freetaxusa2011 taxes Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. Freetaxusa2011 taxes , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. Freetaxusa2011 taxes Convertible bonds, Convertible stocks and bonds. Freetaxusa2011 taxes Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. Freetaxusa2011 taxes Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. Freetaxusa2011 taxes Retirement of, Retirement bonds. Freetaxusa2011 taxes , Redemption or retirement of bonds. Freetaxusa2011 taxes Sale of, Bonds Sold Between Interest Dates Savings, U. Freetaxusa2011 taxes S. Freetaxusa2011 taxes Savings Bonds, Series HH bonds. Freetaxusa2011 taxes , Series EE and series I bonds. Freetaxusa2011 taxes Sold at premium, computation of adjusted basis, Bond premium. Freetaxusa2011 taxes State or local government, tax-exempt, Tax-exempt state and local government bonds. Freetaxusa2011 taxes Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. Freetaxusa2011 taxes , Employee awards or bonuses. Freetaxusa2011 taxes Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. Freetaxusa2011 taxes Borrowed funds, Loans. Freetaxusa2011 taxes , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. Freetaxusa2011 taxes Bottled water, Table 21-1. Freetaxusa2011 taxes Medical and Dental Expenses Checklist. Freetaxusa2011 taxes See Publication 502 for more information about these and other expenses. Freetaxusa2011 taxes Boy Scouts Charitable contributions to, Examples. Freetaxusa2011 taxes , Table 24-1. Freetaxusa2011 taxes Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. Freetaxusa2011 taxes Medical and Dental Expenses Checklist. Freetaxusa2011 taxes See Publication 502 for more information about these and other expenses. Freetaxusa2011 taxes Breach of contract Damages as income, Court awards and damages. Freetaxusa2011 taxes employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. Freetaxusa2011 taxes Medical and Dental Expenses Checklist. Freetaxusa2011 taxes See Publication 502 for more information about these and other expenses. Freetaxusa2011 taxes Bribes, Bribes. Freetaxusa2011 taxes , List of Nondeductible Expenses Brokers Form 1099-B, Sales and Trades IRAs with, When and How Can a Traditional IRA Be Opened? Commissions, Brokers' commissions. Freetaxusa2011 taxes , Brokers' commissions. Freetaxusa2011 taxes Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. Freetaxusa2011 taxes Burglary Losses due to, Theft Burial expenses, List of Nondeductible Expenses (see Funerals) Business associates, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. Freetaxusa2011 taxes Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. Freetaxusa2011 taxes Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. Freetaxusa2011 taxes , Allowances and reimbursements. Freetaxusa2011 taxes Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. Freetaxusa2011 taxes Travel (see Travel and transportation expenses) Work-related education, What Expenses Can Be Deducted Business organizations Charitable contributions to, Contributions to Nonqualified Organizations Business property As gift, adjusted basis for, Business property. Freetaxusa2011 taxes Basis for depreciation, Basis for depreciation. Freetaxusa2011 taxes Property use changed to, adjusted basis for, Property Changed From Personal to Business or Rental Use Sales or exchanges Like-kind exchanges, Like-kind exchanges. Freetaxusa2011 taxes Business tax credits Claim for refund, Exceptions for special types of refunds. Freetaxusa2011 taxes Business use of home, Home Office C Cafeteria plans, Cafeteria plans. Freetaxusa2011 taxes Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. Freetaxusa2011 taxes Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. Freetaxusa2011 taxes Campaign contributions, Campaign contributions. Freetaxusa2011 taxes , Table 24-1. Freetaxusa2011 taxes Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Presidential Election Campaign Fund, Presidential Election Campaign Fund Campaign expenses, Campaign Expenses Canada Resident of, Citizen or Resident Test, Child in Canada or Mexico. Freetaxusa2011 taxes Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. Freetaxusa2011 taxes Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. Freetaxusa2011 taxes Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. Freetaxusa2011 taxes Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. Freetaxusa2011 taxes , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. Freetaxusa2011 taxes Carryover of, Long-term gains and losses. Freetaxusa2011 taxes , Capital loss carryover. Freetaxusa2011 taxes Worksheet, Figuring your carryover. Freetaxusa2011 taxes Character of gain, Capital Gains and Losses Character of loss, Capital Gains and Losses Child's distributions and dividends, reporting of, Child's capital gain distributions. Freetaxusa2011 taxes , Capital gain distributions and qualified dividends. Freetaxusa2011 taxes Collectibles, Investment interest deducted. Freetaxusa2011 taxes Deductions, Capital Losses Limit on, Limit on deduction. Freetaxusa2011 taxes Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. Freetaxusa2011 taxes , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. Freetaxusa2011 taxes Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. Freetaxusa2011 taxes Lump-sum distributions from pensions and annuities, Capital Gain Treatment Mutual funds paying, Capital Gain Distributions Net capital gain, Capital Gains and Losses, Long-term gains and losses. Freetaxusa2011 taxes , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. Freetaxusa2011 taxes Net long-term capital loss, Long-term gains and losses. Freetaxusa2011 taxes Sale of personal items, Sale of personal items. Freetaxusa2011 taxes Sale or trade of property held more than 1 year, Long-term or short-term. Freetaxusa2011 taxes , Long-term gains and losses. Freetaxusa2011 taxes Schedule D, Reporting Gains and Losses , Reporting Capital Gains and Losses Section 1250 gains from sale of real property, Capital Gains and Losses, Unrecaptured section 1250 gain. Freetaxusa2011 taxes State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. Freetaxusa2011 taxes Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. Freetaxusa2011 taxes Total net loss, Total net gain or loss. Freetaxusa2011 taxes Undistributed gains, Long-term gains and losses. Freetaxusa2011 taxes Credit for tax on, Undistributed capital gains of mutual funds and REITs. Freetaxusa2011 taxes , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. Freetaxusa2011 taxes Car pools, Car pools. Freetaxusa2011 taxes , Car pools. Freetaxusa2011 taxes Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. Freetaxusa2011 taxes Carryovers Capital loss, Long-term gains and losses. Freetaxusa2011 taxes , Capital loss carryover. Freetaxusa2011 taxes Worksheet, Figuring your carryover. Freetaxusa2011 taxes Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. Freetaxusa2011 taxes , Car Expenses and Other Employee Business Expenses, Car Expenses (see also Standard mileage rates) (see also Travel and transportation) Accidents resulting in casualty loss, Deductible losses. Freetaxusa2011 taxes Value determination, Car value. Freetaxusa2011 taxes Willful negligence or intentional act as cause, Nondeductible losses. Freetaxusa2011 taxes Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. Freetaxusa2011 taxes Allowances from employers, Per Diem and Car Allowances As capital assets, Capital Assets and Noncapital Assets Blue book to determine fair market value, Cars, boats, and airplanes. Freetaxusa2011 taxes Books to determine fair market value, Car value. Freetaxusa2011 taxes Business and personal use, allocation between, Business and personal use. Freetaxusa2011 taxes , Separating expenses. Freetaxusa2011 taxes Business-related travel expenses, Table 26-1. Freetaxusa2011 taxes Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Freetaxusa2011 taxes Car pools, Car pools. Freetaxusa2011 taxes Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Freetaxusa2011 taxes Charitable organization service, use for, Car expenses. Freetaxusa2011 taxes Depreciation, Depreciation and section 179 deductions. Freetaxusa2011 taxes Donations of, Cars, boats, and airplanes. Freetaxusa2011 taxes Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). Freetaxusa2011 taxes Form 2106 or 2106-EZ, how to fill out, Car expenses. Freetaxusa2011 taxes Hauling tools or instruments, Hauling tools or instruments. Freetaxusa2011 taxes Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. Freetaxusa2011 taxes Medical transportation, Table 21-1. Freetaxusa2011 taxes Medical and Dental Expenses Checklist. Freetaxusa2011 taxes See Publication 502 for more information about these and other expenses. Freetaxusa2011 taxes , Transportation, Car expenses. Freetaxusa2011 taxes Parking (see Parking fees) Personal property taxes on, deduction of, Personal Property Taxes Reporting of, How To Report Table 26-3 showing forms to be used, Per diem allowance more than federal rate. Freetaxusa2011 taxes Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. Freetaxusa2011 taxes Work-related education, transportation for, Using your car. Freetaxusa2011 taxes Cash Dividends paid as, Introduction Rebates, Cash rebates. Freetaxusa2011 taxes Sales of property for, Payment of cash. 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Freetaxusa2011 taxes , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. Freetaxusa2011 taxes , Involuntary Conversions, Adjusted Basis, Adjustments to basis. Freetaxusa2011 taxes Amount of loss, Figuring a Loss Appraisals, Appraisal. Freetaxusa2011 taxes , Costs of photographs and appraisals. Freetaxusa2011 taxes Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. Freetaxusa2011 taxes Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. Freetaxusa2011 taxes Photographs and appraisals, Costs of photographs and appraisals. Freetaxusa2011 taxes Deductible losses, Deductible losses. Freetaxusa2011 taxes $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. Freetaxusa2011 taxes Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. Freetaxusa2011 taxes Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. Freetaxusa2011 taxes , Disaster relief. Freetaxusa2011 taxes (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. Freetaxusa2011 taxes Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. Freetaxusa2011 taxes Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). Freetaxusa2011 taxes Nondeductible losses, Deductible losses. Freetaxusa2011 taxes Proof of loss, Casualty loss proof. Freetaxusa2011 taxes Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. Freetaxusa2011 taxes Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. Freetaxusa2011 taxes , How To Report Gains and Losses Single casualty on multiple properties, Single Casualty on Multiple Properties Cemeteries Charitable contributions to, Types of Qualified Organizations Certificate, mortgage credit, Who qualifies. Freetaxusa2011 taxes Certificates of deposit (CDs), Certificates of deposit (CDs). Freetaxusa2011 taxes , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. Freetaxusa2011 taxes Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. Freetaxusa2011 taxes Change of address, Change of Address Change of name, Name change. Freetaxusa2011 taxes , Name changed. Freetaxusa2011 taxes Chaplains Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Charitable contributions, Contributions, Introduction, Organizations That Qualify To Receive Deductible Contributions, Types of Qualified Organizations, Contributions You Can Deduct, Contributions From Which You Benefit, Table 24-1. Freetaxusa2011 taxes Examples of Charitable Contributions—A Quick Check, Token items. Freetaxusa2011 taxes , Written statement. Freetaxusa2011 taxes , Contributions You Cannot Deduct, Contributions to Individuals, Contributions to Nonqualified Organizations, Contributions From Which You Benefit, Contributions of Property, Determining Fair Market Value, Large quantities. Freetaxusa2011 taxes , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. Freetaxusa2011 taxes , Capital gain property. Freetaxusa2011 taxes , Amount of deduction — general rule. Freetaxusa2011 taxes , Bargain sales. Freetaxusa2011 taxes , When To Deduct, Time of making contribution. Freetaxusa2011 taxes , Noncash Contributions, Additional records. Freetaxusa2011 taxes , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). Freetaxusa2011 taxes Charity benefit events Deduction amount for charitable contributions, Charity benefit events. Freetaxusa2011 taxes Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. Freetaxusa2011 taxes Checks As charitable contributions, Checks. Freetaxusa2011 taxes Canceled checks as evidence of travel expenses, Canceled check. Freetaxusa2011 taxes Constructive receipt of, Check received or available. Freetaxusa2011 taxes Child Foster child, Rule 10. Freetaxusa2011 taxes You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. Freetaxusa2011 taxes You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. Freetaxusa2011 taxes Child and dependent care credit, You can use Form 1040A if all of the following apply. Freetaxusa2011 taxes Due diligence, Getting the information. Freetaxusa2011 taxes Earned income, Earned income. Freetaxusa2011 taxes Full-time student, Rule for student-spouse or spouse not able to care for self. Freetaxusa2011 taxes Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. Freetaxusa2011 taxes Child care, You can use Form 1040A if all of the following apply. Freetaxusa2011 taxes Babysitting, Babysitting. Freetaxusa2011 taxes Care providers, Childcare providers. Freetaxusa2011 taxes Expenses, Child care expenses. Freetaxusa2011 taxes Nursing care for healthy baby, not deductible as medical expense, Table 21-1. Freetaxusa2011 taxes Medical and Dental Expenses Checklist. Freetaxusa2011 taxes See Publication 502 for more information about these and other expenses. Freetaxusa2011 taxes Child custody, Custodial parent and noncustodial parent. Freetaxusa2011 taxes Child support, Child support payments. Freetaxusa2011 taxes Alimony, difference from, Payments not alimony. Freetaxusa2011 taxes , Alimony requirements. Freetaxusa2011 taxes , Child support. Freetaxusa2011 taxes Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. Freetaxusa2011 taxes , Child tax credit. Freetaxusa2011 taxes , Child Tax Credit Additional credit, Additional Child Tax Credit Amount of credit, Amount of Credit Claiming, procedure for, Claiming the Credit Limits, Special Rules, Limits on the Credit Modified adjusted gross income, Modified AGI. Freetaxusa2011 taxes Married filing separately, Special Rules Qualifying child, Qualifying Child Child, qualifying, Qualifying Child Childcare Credit, Child and Dependent Care Credit Provider Taxpayer identification number, Provider Identification Test Children, Adoption Assistance, Personal Expenses (see also Adoption) Additional credit on child tax credit, Additional Child Tax Credit Adoption (see Adopted child) Babysitters, Babysitting. Freetaxusa2011 taxes Birth of child Head of household, qualifying person to file as, Death or birth. Freetaxusa2011 taxes , Death or birth. Freetaxusa2011 taxes Social security number to be obtained, Born and died in 2013. Freetaxusa2011 taxes Care providers, Childcare providers. Freetaxusa2011 taxes (see also Child care) Child's tax, figuring of, Step 3. Freetaxusa2011 taxes Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. Freetaxusa2011 taxes Credit for, Who Should File, You can use Form 1040A if all of the following apply. Freetaxusa2011 taxes (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. Freetaxusa2011 taxes Death of child Head of household, qualifying person to file as, Death or birth. Freetaxusa2011 taxes , Death or birth. Freetaxusa2011 taxes Deductions, Line 2 (deductions). Freetaxusa2011 taxes Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. Freetaxusa2011 taxes Filing requirements, Child's earnings. Freetaxusa2011 taxes As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. Freetaxusa2011 taxes , Income from property received as a gift. Freetaxusa2011 taxes Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. Freetaxusa2011 taxes Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. Freetaxusa2011 taxes Investment income of, Tax on unearned income of certain children. Freetaxusa2011 taxes Investment income of child under age 18 Dependent filing requirements (Table 1-2), Do I Have To File a Return? Interest and dividends, Certain Children Under Age 19 or Full-Time Students Parents' election to report on Form 1040, Certain Children Under Age 19 or Full-Time Students, Investment income of child reported on parent's return. Freetaxusa2011 taxes Kidnapped, Kidnapped child. Freetaxusa2011 taxes , Kidnapped child. Freetaxusa2011 taxes Net unearned income, figuring of, Step 1. Freetaxusa2011 taxes Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. Freetaxusa2011 taxes Property received as gift, income from, Income from property received as a gift. Freetaxusa2011 taxes Signing return, parent for child, Spouse unable to sign. Freetaxusa2011 taxes Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. Freetaxusa2011 taxes Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. Freetaxusa2011 taxes Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. Freetaxusa2011 taxes Unearned income of, Tax on unearned income of certain children. Freetaxusa2011 taxes Unearned income of certain children, Introduction Form 8615, use of (Figure 31-B), Parental information, providing of, Providing Parental Information (Form 8615, lines A–C) Parents' election to report on Form 1040, Parent's Election To Report Child's Interest and Dividends Trust income, Trust income. Freetaxusa2011 taxes Unearned income defined, Unearned income defined. Freetaxusa2011 taxes Chronic illness Accelerated payment of life insurance proceeds (see Accelerated death benefits) Long-term care (see Long-term care insurance contracts) Church employees Filing requirements (Table 1-3), Figuring tax. Freetaxusa2011 taxes Churches, temples, etc. Freetaxusa2011 taxes Charitable contributions to, Examples. Freetaxusa2011 taxes , Table 24-1. Freetaxusa2011 taxes Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. Freetaxusa2011 taxes Citizen or resident test, Citizen or Resident Test Citizens outside U. Freetaxusa2011 taxes S. Freetaxusa2011 taxes Business travel outside U. Freetaxusa2011 taxes S. Freetaxusa2011 taxes , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. Freetaxusa2011 taxes Standard meal allowance, Standard meal allowance for areas outside the continental United States. Freetaxusa2011 taxes Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. Freetaxusa2011 taxes S. Freetaxusa2011 taxes Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. Freetaxusa2011 taxes Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. Freetaxusa2011 taxes Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. Freetaxusa2011 taxes Civil service retirement benefits, Civil service retirement benefits. Freetaxusa2011 taxes Civil suits, Court awards and damages. Freetaxusa2011 taxes (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. Freetaxusa2011 taxes Contributions that can be spent as individual wishes, not deductible charitable contribution, Contributions to Individuals Housing, Clergy Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. Freetaxusa2011 taxes , Ministers' and military housing allowance. Freetaxusa2011 taxes Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. Freetaxusa2011 taxes Special income rules, Clergy Clerical help, deductibility of, Clerical Help and Office Rent Clients, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. Freetaxusa2011 taxes Closing costs Real property transactions, Settlement costs. Freetaxusa2011 taxes Sale of home, Settlement fees or closing costs. Freetaxusa2011 taxes Clothing Military, Military uniforms. Freetaxusa2011 taxes Moth damage, not casualty loss, Progressive deterioration. Freetaxusa2011 taxes Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. Freetaxusa2011 taxes Used clothing, charitable deduction for fair market value, Used clothing and household items. Freetaxusa2011 taxes work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. Freetaxusa2011 taxes Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. Freetaxusa2011 taxes Coal and iron ore, Coal and iron ore. Freetaxusa2011 taxes Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. Freetaxusa2011 taxes Gains or losses from sale or trade of, Investment interest deducted. Freetaxusa2011 taxes IRA investment in, Investment in Collectibles, Exception. Freetaxusa2011 taxes College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. Freetaxusa2011 taxes , Table 24-1. Freetaxusa2011 taxes Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. Freetaxusa2011 taxes Education costs, Qualified tuition programs (QTPs). Freetaxusa2011 taxes (see also Qualified tuition programs) Employer-provided educational assistance, Qualified Education Expenses (see also Educational assistance) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. Freetaxusa2011 taxes Commission drivers Deduction of expenses, Statutory employees. Freetaxusa2011 taxes Commissions, Supplemental Wages Advance, Advance commissions and other earnings. Freetaxusa2011 taxes IRAs with brokers, Brokers' commissions. Freetaxusa2011 taxes , Brokers' commissions. Freetaxusa2011 taxes Property basis to include when buyer pays, Settlement costs. Freetaxusa2011 taxes Sharing of (kickbacks), Kickbacks. Freetaxusa2011 taxes Unearned, deduction for repayment of, Advance commissions and other earnings. Freetaxusa2011 taxes Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. Freetaxusa2011 taxes Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. Freetaxusa2011 taxes , Community property. Freetaxusa2011 taxes Alimony, difference from, Payments not alimony. Freetaxusa2011 taxes IRAs, Community property laws. Freetaxusa2011 taxes Married filing separately, Community property states. Freetaxusa2011 taxes Medical and dental expenses, Community property states. Freetaxusa2011 taxes Commuting expenses, Commuting expenses. Freetaxusa2011 taxes , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. Freetaxusa2011 taxes Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. Freetaxusa2011 taxes Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. Freetaxusa2011 taxes Unemployment, Unemployment compensation. Freetaxusa2011 taxes Computation of tax, Computations Equal amounts, Equal amounts. Freetaxusa2011 taxes Negative amounts, Negative amounts. Freetaxusa2011 taxes Rounding off dollars, Rounding off dollars. Freetaxusa2011 taxes Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. Freetaxusa2011 taxes , Condemnations. Freetaxusa2011 taxes Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. Freetaxusa2011 taxes Period of ownership and use, Previous home destroyed or condemned. Freetaxusa2011 taxes Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. Freetaxusa2011 taxes Constructive receipt of income, Constructive receipt. Freetaxusa2011 taxes , Payment to an agent. Freetaxusa2011 taxes , Constructive receipt. Freetaxusa2011 taxes Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. Freetaxusa2011 taxes , Contributions, Table 24-1. Freetaxusa2011 taxes Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations, How To Report (see also Campaign contributions) (see also Charitable contributions) Nontaxable combat pay, Nontaxable combat pay. Freetaxusa2011 taxes Political, Political Contributions Reservist repayments, Qualified reservist repayments. Freetaxusa2011 taxes Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. Freetaxusa2011 taxes Related party transactions, Losses on sales or trades of property. Freetaxusa2011 taxes Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. Freetaxusa2011 taxes Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. Freetaxusa2011 taxes Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. Freetaxusa2011 taxes Cooperative housing Dwelling unit used as home, Introduction Mortgage interest statements, Form 1098, Mortgage Interest Statement Real estate taxes, deduction of, Tenant-shareholders in a cooperative housing corporation. Freetaxusa2011 taxes Sale or trade of Form 1099-S to report, Form 1099-S transactions. Freetaxusa2011 taxes Period of ownership and use, Cooperative apartment. Freetaxusa2011 taxes Cooperatives Patronage dividends, Patronage dividends. Freetaxusa2011 taxes Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. Freetaxusa2011 taxes Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. Freetaxusa2011 taxes , Losses on sales or trades of property. Freetaxusa2011 taxes Director fees as self-employment income, Corporate director. Freetaxusa2011 taxes Reorganizations and nontaxable trade of stock, Corporate reorganizations. Freetaxusa2011 taxes Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. Freetaxusa2011 taxes Medical and Dental Expenses Checklist. Freetaxusa2011 taxes See Publication 502 for more information about these and other expenses. Freetaxusa2011 taxes Cosmetics Not deductible as medical expense, Table 21-1. Freetaxusa2011 taxes Medical and Dental Expenses Checklist. Freetaxusa2011 taxes See Publication 502 for more information about these and other expenses. Freetaxusa2011 taxes Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. Freetaxusa2011 taxes , Partly taxable. Freetaxusa2011 taxes Cost-of-living allowances, Government cost-of-living allowances. Freetaxusa2011 taxes Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. Freetaxusa2011 taxes Examples of Charitable Contributions—A Quick Check, Membership fees or dues. Freetaxusa2011 taxes Entertainment expense deduction not allowed, Club dues and membership fees. Freetaxusa2011 taxes Coupon bonds, Coupon bonds. Freetaxusa2011 taxes Court awards and damages (see Damages from lawsuits) Cousin, Cousin. Freetaxusa2011 taxes Coverdell ESAs Additional tax on, Other taxes. Freetaxusa2011 taxes CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. Freetaxusa2011 taxes Charitable contributions charged to, Credit card. Freetaxusa2011 taxes Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. Freetaxusa2011 taxes , Credit for child and dependent care expenses. Freetaxusa2011 taxes Credit for prior year minimum tax Nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Credit for the elderly or the disabled, Credit for the elderly or the disabled. Freetaxusa2011 taxes , Credit for the elderly or the disabled. Freetaxusa2011 taxes Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. Freetaxusa2011 taxes Credit reports Costs not included in property basis, Settlement costs. Freetaxusa2011 taxes Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. Freetaxusa2011 taxes , Earned income credit. Freetaxusa2011 taxes , Credit for child and dependent care expenses. Freetaxusa2011 taxes , Credit for the elderly or the disabled. Freetaxusa2011 taxes , Earned income credit. Freetaxusa2011 taxes , Credit for child and dependent care expenses. Freetaxusa2011 taxes , Credit for the elderly or the disabled. Freetaxusa2011 taxes , Earned income credit. Freetaxusa2011 taxes Alternative motor vehicle, Alternative Motor Vehicle Credit American opportunity, Special Rules Build America bonds (see Credit to holders of tax credit bonds) Capital gains, undistributed, credit for tax on, Undistributed capital gains of mutual funds and REITs. Freetaxusa2011 taxes , Credit for Tax on Undistributed Capital Gain Child and dependent care, Child and Dependent Care Credit (see Child and dependent care credit) Child tax (see Child tax credit) Clean renewable energy bonds (see Credit to holders of tax credit bonds) Earned income, Earned Income Credit (EIC) (see Earned income credit) Elderly or the disabled, Credit for the Elderly or the Disabled Excess withholding, Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Foreign tax, Foreign Tax Credit Health coverage, Health Coverage Tax Credit Lifetime learning (see Lifetime learning credit) Mortgage interest, Mortgage Interest Credit Nonrefundable credits, Nonrefundable Credits Plug-in electric drive motor vehicle, Plug-in Electric Drive Motor Vehicle Credit Prior year minimum tax (AMT), nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Qualified energy conservation bonds (see Credit to holders of tax credit bonds) Qualified school construction bonds (see Credit to holders of tax credit bonds) Qualified zone academy bonds (see Credit to holders of tax credit bonds) Refundable credits, Refundable Credits Residential energy, Residential Energy Credits Retirement savings contribution, Retirement Savings Contributions Credit (Saver's Credit) Cremation Not deductible as medical expense, Table 21-1. Freetaxusa2011 taxes Medical and Dental Expenses Checklist. Freetaxusa2011 taxes See Publication 502 for more information about these and other expenses. Freetaxusa2011 taxes Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. Freetaxusa2011 taxes Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. Freetaxusa2011 taxes Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. Freetaxusa2011 taxes Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. Freetaxusa2011 taxes D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. Freetaxusa2011 taxes , Disaster relief. Freetaxusa2011 taxes (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. Freetaxusa2011 taxes Medical expenses as part of settlement, Damages for Personal Injuries Dating your return, Signatures Daycare centers, You can use Form 1040A if all of the following apply. Freetaxusa2011 taxes , Childcare providers. Freetaxusa2011 taxes , Care outside your home. Freetaxusa2011 taxes (see also Child and dependent care credit) (see also Child care) De minimis benefits, De Minimis (Minimal) Benefits Deadlines (see Due dates) Death (see Decedents) Death benefits Accelerated, Accelerated Death Benefits, Exclusion for terminal illness. Freetaxusa2011 taxes Life insurance proceeds (see Life insurance) Public safety officers who died or were killed in line of duty, tax exclusion, Public Safety Officer Killed in the Line of Duty Death of child, Death or birth of child. Freetaxusa2011 taxes Death of dependent, Death or birth. Freetaxusa2011 taxes Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. Freetaxusa2011 taxes , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. Freetaxusa2011 taxes Paid by another, Debts paid for you. Freetaxusa2011 taxes Payoff of debt included in sales transaction, Debt paid off. Freetaxusa2011 taxes Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. Freetaxusa2011 taxes Refund offset against, Refunds. Freetaxusa2011 taxes , Offset against debts. Freetaxusa2011 taxes Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. Freetaxusa2011 taxes Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. Freetaxusa2011 taxes Due dates, Filing for a decedent. Freetaxusa2011 taxes Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. Freetaxusa2011 taxes Spouse's death, Spouse died during the year. Freetaxusa2011 taxes , Spouse died. Freetaxusa2011 taxes Standard deduction, Decedent's final return. Freetaxusa2011 taxes Transfer of property at death, Other property transactions. Freetaxusa2011 taxes Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Freetaxusa2011 taxes Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. Freetaxusa2011 taxes , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. Freetaxusa2011 taxes , Meals and Incidental Expenses, Entertainment Expenses (see also Bad debts) (see also Capital losses) (see also Entertainment expenses) (see also Personal exemption) (see also Points) (see also Recovery of amounts previously deducted) (see also Standard deduction) Alimony, deductible by payer, How To Deduct Alimony Paid Casualty losses, Casualty and Theft Losses of Income-Producing Property (see Capital losses) Changing claim after filing, need to amend, Amended Returns and Claims for Refund Charitable contributions, Contributions, How To Report (see also Charitable contributions) Dental expenses (see Medical and dental expenses) Depreciation, Depreciation and section 179 deduction. Freetaxusa2011 taxes Educator expenses, Educator Expenses Estate, Excess Deductions of an Estate Fee-basis government officials, Special Rules Impairment-related work expenses, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. Freetaxusa2011 taxes Interest (see Interest payments) Investment expenses, Investment expenses. Freetaxusa2011 taxes IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. Freetaxusa2011 taxes Medical and Dental Expenses Checklist. Freetaxusa2011 taxes See Publication 502 for more information about these and other expenses. Freetaxusa2011 taxes Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. Freetaxusa2011 taxes (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. Freetaxusa2011 taxes Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. Freetaxusa2011 taxes Performing artists' expenses, Expenses of certain performing artists. Freetaxusa2011 taxes Prepaid insurance premiums, Prepaid insurance premiums. Freetaxusa2011 taxes Prescription medicines, Table 21-1. Freetaxusa2011 taxes Medical and Dental Expenses Checklist. Freetaxusa2011 taxes See Publication 502 for more information about these and other expenses. Freetaxusa2011 taxes Rental expenses, When to deduct. Freetaxusa2011 taxes Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. Freetaxusa2011 taxes Car expenses, Depreciation and section 179 deductions. Freetaxusa2011 taxes Self-employed persons Health insurance premiums, Health Insurance Costs for Self-Employed Persons Social security and railroad retirement benefits, Deductions Related to Your Benefits Standard deduction, Standard Deduction, Married persons who filed separate returns. Freetaxusa2011 taxes Stop-smoking programs, Table 21-1. Freetaxusa2011 taxes Medical and Dental Expenses Checklist. Freetaxusa2011 taxes See Publication 502 for more information about these and other expenses. Freetaxusa2011 taxes Student loan interest deduction (see Student loans) Theft loss, Casualty and Theft Losses of Income-Producing Property Transportation expenses (see Travel and transportation expenses) Union dues (see Labor unions) Work-related education, What Expenses Can Be Deducted Deeds Preparation costs for, Amounts charged for services. Freetaxusa2011 taxes Recording fees, basis to include, Real estate taxes. Freetaxusa2011 taxes Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. Freetaxusa2011 taxes Nonqualified plans, Nonqualified deferred compensation plans. Freetaxusa2011 taxes Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. Freetaxusa2011 taxes Delivery services, Private delivery services. Freetaxusa2011 taxes Business-related travel expense, Table 26-1. Freetaxusa2011 taxes Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Freetaxusa2011 taxes Demutualization of life insurance companies, Demutualization of life insurance companies. Freetaxusa2011 taxes Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. Freetaxusa2011 taxes Medical and Dental Expenses Checklist. Freetaxusa2011 taxes See Publication 502 for more information about these and other expenses. Freetaxusa2011 taxes Dependent care Benefits, Dependent care benefits. Freetaxusa2011 taxes , Dependent Care Benefits Center, Dependent care center. Freetaxusa2011 taxes Credit for, Child and Dependent Care Credit Dependent taxpayer test, Dependent Taxpayer Test Dependents, Who Should File, You can use Form 1040A if all of the following apply. Freetaxusa2011 taxes , Exception for adopted child. Freetaxusa2011 taxes , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Freetaxusa2011 taxes (see also Child tax credit) Birth of, Death or birth. Freetaxusa2011 taxes Born and died within year, Exception. Freetaxusa2011 taxes , Born and died in 2013. Freetaxusa2011 taxes Death of, Death or birth. Freetaxusa2011 taxes Deceased dependent's medical and dental expenses, What if you pay medical expenses of a deceased spouse or dependent? Disabled dependent care expenses, deduction for, Disabled Dependent Care Expenses Exemption for, Exemptions for Dependents Filing requirements, Child's earnings. Freetaxusa2011 taxes Earned income, unearned income, and gross income levels (Table 1-2), Do I Have To File a Return? Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Medical and dental expenses, Dependent Qualifying child, Qualifying Child, Qualifying Child Qualifying relative, Qualifying Relative, Qualifying Child Social security number, Dependent's SSN. Freetaxusa2011 taxes Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). Freetaxusa2011 taxes , Taxpayer identification numbers for aliens. Freetaxusa2011 taxes Alien dependents, Born and died in 2013. Freetaxusa2011 taxes Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. Freetaxusa2011 taxes Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. Freetaxusa2011 taxes Deposits, Fees and deposits. Freetaxusa2011 taxes Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. Freetaxusa2011 taxes Depreciation Adjustment to basis for, Depreciation and section 179 deduction. Freetaxusa2011 taxes Cars, Depreciation and section 179 deductions. Freetaxusa2011 taxes Change of use of property, Basis for depreciation. Freetaxusa2011 taxes Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. Freetaxusa2011 taxes Form 4562 Rental property depreciation, Depreciation Home computer, Depreciation on Home Computer Property used in trade or business, as noncapital assets, Capital Assets and Noncapital Assets Real property Gain from disposition of property, Depreciation after May 6, 1997. Freetaxusa2011 taxes Land, no depreciation of, Land. Freetaxusa2011 taxes Rental property, Depreciation. Freetaxusa2011 taxes , Depreciation Designated Roth Account Defined. Freetaxusa2011 taxes , Designated Roth accounts. Freetaxusa2011 taxes Designated Roth account, Designated Roth accounts. Freetaxusa2011 taxes , Designated Roth accounts. Freetaxusa2011 taxes Destroyed records, Destroyed records. Freetaxusa2011 taxes Diaper service, Table 21-1. Freetaxusa2011 taxes Medical and Dental Expenses Checklist. Freetaxusa2011 taxes See Publication 502 for more information about these and other expenses. Freetaxusa2011 taxes Differential wage payments, Differential wage payments. Freetaxusa2011 taxes Differential wages Wages for reservists Military reserves, Differential wage payments. Freetaxusa2011 taxes Direct deposit of refunds, Refunds Directors' fees, Corporate director. Freetaxusa2011 taxes Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. Freetaxusa2011 taxes , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. Freetaxusa2011 taxes Armed forces, Disability. Freetaxusa2011 taxes Blind (see Blind persons) Cafeteria plans, Cafeteria plans. Freetaxusa2011 taxes Credit for (see Elderly or disabled, credit for) Dependent who is disabled, deduction for care expenses, Disabled Dependent Care Expenses Guide dogs, deductible as medical expense, Table 21-1. Freetaxusa2011 taxes Medical and Dental Expenses Checklist. Freetaxusa2011 taxes See Publication 502 for more information about these and other expenses. Freetaxusa2011 taxes Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. Freetaxusa2011 taxes Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. Freetaxusa2011 taxes Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. Freetaxusa2011 taxes Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. Freetaxusa2011 taxes Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. Freetaxusa2011 taxes Social security and railroad retirement benefits, deductions for, Disability payments. Freetaxusa2011 taxes Special school or home for, deductibility of medical expense, Table 21-1. Freetaxusa2011 taxes Medical and Dental Expenses Checklist. Freetaxusa2011 taxes See Publication 502 for more information about these and other expenses. Freetaxusa2011 taxes Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. Freetaxusa2011 taxes Workers' compensation, Workers' Compensation Disability Income, Disability income. Freetaxusa2011 taxes Disability benefits Earned income credit, Form 4029. Freetaxusa2011 taxes Disability insurance payments Earned income credit, Disability insurance payments. Freetaxusa2011 taxes Disability, permanent and total disability, Permanent and total disability. Freetaxusa2011 taxes Disabled Child, Permanently and totally disabled. Freetaxusa2011 taxes Dependent, Disabled dependent working at sheltered workshop. Freetaxusa2011 taxes Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. Freetaxusa2011 taxes , Disaster relief payments. Freetaxusa2011 taxes , Disaster relief. Freetaxusa2011 taxes (see also Terrorist attacks) Cash gifts to victims, Cash gifts. Freetaxusa2011 taxes Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Freetaxusa2011 taxes Unemployment assistance, Types of unemployment compensation. Freetaxusa2011 taxes Employer's emergency disaster fund, Employer's emergency disaster fund. Freetaxusa2011 taxes Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. Freetaxusa2011 taxes Grants or payments, Disaster relief grants. Freetaxusa2011 taxes Replacement of lost or destroyed property, Disaster relief. Freetaxusa2011 taxes Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. Freetaxusa2011 taxes , Adjusted Basis Disclosure statement, Disclosure statement. Freetaxusa2011 taxes Discount, bonds and notes issued at, Original Issue Discount (OID) Discounted debt instruments Capital gain or loss, Discounted Debt Instruments Discounts Employee discounts, effect on basis, Bargain purchases. Freetaxusa2011 taxes Distributions, Eligible rollover distributions. Freetaxusa2011 taxes (see also Rollovers) Early (see Early withdrawal from deferred interest account) Liquidating distributions, Liquidating Distributions Lump sum (see Lump-sum distributions) Nondividend distributions, Nondividend Distributions Qualified charitable, Qualified charitable distributions (QCD). Freetaxusa2011 taxes Qualified reservist, Qualified reservist distributions. Freetaxusa2011 taxes Required minimum distributions, Required distributions. Freetaxusa2011 taxes , Required distributions. Freetaxusa2011 taxes , When Must You Withdraw IRA Assets? (Required Minimum Distributions) (see also Individual retirement arrangements (IRAs)) (see also Pensions) Return of capital, Nondividend Distributions District of Columbia First-time homebuyer credit, Decreases to basis. Freetaxusa2011 taxes Dividends, Dividends and Other Distributions, Form 1099-DIV. Freetaxusa2011 taxes , More information. Freetaxusa2011 taxes (see also Form 1099-DIV) Alaska Permanent Fund (see Alaska Permanent Fund dividends) As stock dividends and stock rights, Distributions of Stock and Stock Rights Backup withholding, Backup withholding. Freetaxusa2011 taxes Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. Freetaxusa2011 taxes Buying more stock with, Dividends Used to Buy More Stock Defined, Introduction Exempt-interest dividends, Other Distributions Expenses related to, deduction of, Expenses related to dividend income. Freetaxusa2011 taxes Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. Freetaxusa2011 taxes Insurance dividends, Dividends on insurance policies. Freetaxusa2011 taxes Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. Freetaxusa2011 taxes Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. Freetaxusa2011 taxes Qualified, Qualified Dividends, Qualified dividends. Freetaxusa2011 taxes Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. Freetaxusa2011 taxes Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. Freetaxusa2011 taxes Sold stock, Dividends on stock sold. Freetaxusa2011 taxes Stockholder debts when canceled as, Stockholder debt. Freetaxusa2011 taxes Veterans' insurance, Dividends on veterans' insurance. Freetaxusa2011 taxes Divorced parents, Children of divorced or separated parents (or parents who live apart). Freetaxusa2011 taxes , Applying this special rule to divorced or separated parents (or parents who live apart). Freetaxusa2011 taxes Divorced taxpayers, Alimony. Freetaxusa2011 taxes (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. Freetaxusa2011 taxes Child custody, Custodial parent and noncustodial parent. Freetaxusa2011 taxes Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. Freetaxusa2011 taxes Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. Freetaxusa2011 taxes , Divorced persons. Freetaxusa2011 taxes IRAs, Kay Bailey Hutchison Spousal IRA. Freetaxusa2011 taxes , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. Freetaxusa2011 taxes Mortgage interest, payment as alimony, Divorced or separated individuals. Freetaxusa2011 taxes Personal exemption, Divorced or separated spouse. Freetaxusa2011 taxes Real estate taxes, allocation of, Divorced individuals. Freetaxusa2011 taxes Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. Freetaxusa2011 taxes Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. Freetaxusa2011 taxes Domestic help Withholding, Household workers. Freetaxusa2011 taxes Domestic help, no exemption for, Housekeepers, maids, or servants. Freetaxusa2011 taxes