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Instructions For Form 1040x

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Instructions For Form 1040x

Instructions for form 1040x Index Symbols 1231 property sale, Sale of property interest. Instructions for form 1040x 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. Instructions for form 1040x 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. Instructions for form 1040x 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. Instructions for form 1040x 501(c)(3) organizations, Student loans. Instructions for form 1040x 529 program, Qualified tuition program (QTP). Instructions for form 1040x 83(b) election, How to make the choice. Instructions for form 1040x A Academic health centers Meals and lodging when teaching and research organization, Academic health center. Instructions for form 1040x Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. Instructions for form 1040x Accrual method taxpayers, Prepaid income. Instructions for form 1040x Accrued leave payment At time of retirement or resignation, Accrued leave payment. Instructions for form 1040x Disability retirement, Accrued leave payment. Instructions for form 1040x Activity not for profit, Activity not for profit. Instructions for form 1040x Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. Instructions for form 1040x Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. Instructions for form 1040x Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. Instructions for form 1040x Alien status, waiver of, Waiver of alien status. Instructions for form 1040x Aliens Nonresident, Nonresident aliens. Instructions for form 1040x Alimony, Alimony. Instructions for form 1040x Alternative minimum tax (AMT) Recoveries, refiguring of, Subject to alternative minimum tax. Instructions for form 1040x Stock options, Alternative minimum tax (AMT). Instructions for form 1040x Annuities Charitable gift, Charitable gift annuities. Instructions for form 1040x Railroad retirement, Railroad retirement annuities. Instructions for form 1040x Tax-sheltered, Limit for tax-sheltered annuities. Instructions for form 1040x Archer MSAs, Archer MSA contributions. Instructions for form 1040x , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Instructions for form 1040x Armed forces, Military Combat zone bonus, Veterans' benefits. Instructions for form 1040x Disability, Disability. Instructions for form 1040x Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. Instructions for form 1040x Qualified reservist distribution, Qualified reservist distribution (QRD). Instructions for form 1040x Rehabilitative program payments, Veterans' benefits. Instructions for form 1040x Retirement pay, Military retirement pay. Instructions for form 1040x Veterans benefits, Veterans' benefits. Instructions for form 1040x Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. Instructions for form 1040x Back pay, award for, Back pay awards. Instructions for form 1040x Backup withholding Barter exchange transactions, Backup withholding. Instructions for form 1040x Bankruptcy Canceled debt not deemed to be income, Excluded debt. Instructions for form 1040x Barter income, Bartering Below-market loans, Below-market loans. Instructions for form 1040x Bequest for services, Bequest for services. Instructions for form 1040x Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. Instructions for form 1040x Black lung benefit payments, Black lung benefit payments. Instructions for form 1040x Bonuses, Bonuses and awards. Instructions for form 1040x , Employee awards or bonuses. Instructions for form 1040x Breach of contract Damages as income, Court awards and damages. Instructions for form 1040x Bribes, Bribes. Instructions for form 1040x Business expenses Reimbursements, Allowances and reimbursements. Instructions for form 1040x Business income, Business and Investment Income, More information. Instructions for form 1040x C Cafeteria plans, Cafeteria plans. Instructions for form 1040x Campaign contributions, Campaign contributions. Instructions for form 1040x Campus lodging, Qualified campus lodging. Instructions for form 1040x , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. Instructions for form 1040x Capital gains Recoveries, Capital gains. Instructions for form 1040x , Capital gains. Instructions for form 1040x Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. Instructions for form 1040x Incentive stock options (ISOs), Incentive stock options (ISOs). Instructions for form 1040x Sale of personal property, Sale of personal items. Instructions for form 1040x Car (see Vehicle, employer-provided) Car pools, Car pools. Instructions for form 1040x Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. Instructions for form 1040x Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. Instructions for form 1040x Catch-up contributions, Catch-up contributions. Instructions for form 1040x , Catch-up contributions. Instructions for form 1040x Charitable gift annuities, Charitable gift annuities. Instructions for form 1040x Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. Instructions for form 1040x Child support payments, Child support payments. Instructions for form 1040x Childcare providers, Childcare providers. Instructions for form 1040x , Food program payments to daycare providers. Instructions for form 1040x Chronic illness, Chronically ill individual. Instructions for form 1040x Accelerated death benefits paid to, Exclusion for chronic illness. Instructions for form 1040x Citizens outside U. Instructions for form 1040x S. Instructions for form 1040x Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. Instructions for form 1040x Clergy, Clergy Coal, Coal and iron ore. Instructions for form 1040x Colleges and universities Faculty lodging, Faculty lodging. Instructions for form 1040x Scholarships and fellowships, Scholarships and fellowships. Instructions for form 1040x Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. Instructions for form 1040x Workers', Workers' Compensation Compensatory damages, Other compensation. Instructions for form 1040x , Court awards and damages. Instructions for form 1040x Constructive receipt of income, Constructively received income. Instructions for form 1040x Copyrights Infringement damages, Court awards and damages. Instructions for form 1040x Royalties, Copyrights and patents. Instructions for form 1040x Corporate directors, Corporate director. Instructions for form 1040x Cost-of-living allowances, Government cost-of-living allowances. Instructions for form 1040x Court awards, Court awards and damages. Instructions for form 1040x (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. Instructions for form 1040x Credits Recoveries, refiguring of unused credits, Unused tax credits. Instructions for form 1040x , Unused tax credits. Instructions for form 1040x Currency transactions, foreign, Foreign currency transactions. Instructions for form 1040x D Damages from lawsuits, Court awards and damages. Instructions for form 1040x Back pay awards, Back pay awards. Instructions for form 1040x Breach of contract, Court awards and damages. Instructions for form 1040x Compensatory damages, Other compensation. Instructions for form 1040x , Court awards and damages. Instructions for form 1040x Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. Instructions for form 1040x Punitive damages, Court awards and damages. Instructions for form 1040x Daycare providers, Childcare providers. Instructions for form 1040x (see also Childcare providers) Food program payments to, Food program payments to daycare providers. Instructions for form 1040x De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. Instructions for form 1040x (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. Instructions for form 1040x Nonrecourse debts, Mortgage relief upon sale or other disposition. Instructions for form 1040x Recourse, Mortgage relief upon sale or other disposition. Instructions for form 1040x Stockholder's, Stockholder debt. Instructions for form 1040x Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Instructions for form 1040x Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. Instructions for form 1040x , Nonqualified deferred compensation plans of nonqualified entities. Instructions for form 1040x Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. Instructions for form 1040x Differential wage payments, Differential wage payments. Instructions for form 1040x Armed forces, Differential wage payments. Instructions for form 1040x Directors' fees, Corporate director. Instructions for form 1040x Disability Military, Disability. Instructions for form 1040x Pensions, Disability Pensions Workers' compensation, Disability pension. Instructions for form 1040x Person with, Persons with disabilities. Instructions for form 1040x Unemployment compensation, paid as substitute for, Types of unemployment compensation. Instructions for form 1040x Disaster relief Disaster mitigation payments, Disaster mitigation payments. Instructions for form 1040x Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Instructions for form 1040x Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. Instructions for form 1040x Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. Instructions for form 1040x Mortgage loan for early payment, Discounted mortgage loan. Instructions for form 1040x Dividends Restricted stock, Dividends received on restricted stock. Instructions for form 1040x Divorced taxpayers Stock options exercised incident to divorce, Tax form. Instructions for form 1040x Down payment assistance, Down payment assistance. Instructions for form 1040x E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. Instructions for form 1040x Educational institutions Faculty lodging, Faculty lodging. Instructions for form 1040x Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. Instructions for form 1040x Tax Counseling for the Elderly, Volunteer tax counseling. Instructions for form 1040x Election precinct officials, Election precinct official. Instructions for form 1040x Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. Instructions for form 1040x , Catch-up contributions. Instructions for form 1040x Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. Instructions for form 1040x Increased limit for last 3 years prior to retirement age, Increased limit. Instructions for form 1040x Limit on, Elective Deferrals Reporting by employer, Reporting by employer. Instructions for form 1040x Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Instructions for form 1040x Emotional distress damages, Emotional distress. Instructions for form 1040x Employee achievement awards, Employee achievement award. Instructions for form 1040x Employee awards or bonuses, Employee awards or bonuses. Instructions for form 1040x Employee compensation, Employee Compensation, Inherited property not substantially vested. Instructions for form 1040x Fringe benefits, Fringe Benefits, Special valuation rules. Instructions for form 1040x Restricted property, Restricted Property, Inherited property not substantially vested. Instructions for form 1040x Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. Instructions for form 1040x Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. Instructions for form 1040x Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. Instructions for form 1040x Employment Abroad, Employment abroad. Instructions for form 1040x Agency fees, Employment agency fees. Instructions for form 1040x Contracts Severance pay for cancellation of, Severance pay. Instructions for form 1040x Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. Instructions for form 1040x Conservation Subsidies, Energy conservation subsidies. Instructions for form 1040x Utility rebates, Utility rebates. Instructions for form 1040x Estate income, Estate and trust income. Instructions for form 1040x Estimated tax Unemployment compensation, Tax withholding. Instructions for form 1040x Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. Instructions for form 1040x Expected inheritance, Expected inheritance. Instructions for form 1040x Expenses paid by another, Expenses paid by another. Instructions for form 1040x Exxon Valdez settlement, Exxon Valdez settlement income. Instructions for form 1040x Eligible retirement plan, Contributions to eligible retirement plan. Instructions for form 1040x Income averaging, Income averaging. Instructions for form 1040x Legal expenses, Legal expenses. Instructions for form 1040x Reporting requirement-statement, Statement. Instructions for form 1040x F Faculty lodging, Faculty lodging. Instructions for form 1040x Fair market value (FMV), Fair market value. Instructions for form 1040x Stock options, Grant of option. Instructions for form 1040x Farming Qualified farm debt, cancellation of, Excluded debt. Instructions for form 1040x Federal employees Accrued leave payment, Accrued leave payment. Instructions for form 1040x Cost-of-living allowances, Government cost-of-living allowances. Instructions for form 1040x Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). Instructions for form 1040x Federal income tax Refunds, Federal income tax refund. Instructions for form 1040x Fees for services, Fees for services. Instructions for form 1040x Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. Instructions for form 1040x FICA withholding Foreign employers, U. Instructions for form 1040x S. Instructions for form 1040x citizens working for in U. Instructions for form 1040x S. Instructions for form 1040x , Social security and Medicare taxes. Instructions for form 1040x Paid by employer, Social security and Medicare taxes paid by employer. Instructions for form 1040x Fiduciaries Fees for services, Fees for services. Instructions for form 1040x , Personal representatives. Instructions for form 1040x Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. Instructions for form 1040x No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. Instructions for form 1040x Nutrition Program for the Elderly, Nutrition Program for the Elderly. Instructions for form 1040x Foreign Currency transactions, Foreign currency transactions. Instructions for form 1040x Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. Instructions for form 1040x Income, Reminders Service, Service-connected disability. Instructions for form 1040x Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. Instructions for form 1040x Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. Instructions for form 1040x Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. Instructions for form 1040x Repayment of commissions paid in advance, Advance commissions and other earnings. Instructions for form 1040x Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. Instructions for form 1040x Personal property rental, reporting income from, Reporting business income and expenses. Instructions for form 1040x Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. Instructions for form 1040x Personal property rental, reporting income from, Reporting business income and expenses. Instructions for form 1040x Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. Instructions for form 1040x Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. Instructions for form 1040x Royalties, Royalties Form 1040A Recoveries, Where to report. Instructions for form 1040x Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. Instructions for form 1040x Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. Instructions for form 1040x Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. Instructions for form 1040x , Estate and trust income. Instructions for form 1040x Form 1065 Partnership return, Partnership return. Instructions for form 1040x Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). Instructions for form 1040x , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. Instructions for form 1040x Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. Instructions for form 1040x , Backup withholding. Instructions for form 1040x Form 1099-C Cancellation of debt, Form 1099-C. Instructions for form 1040x Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. Instructions for form 1040x Form 1099-G State tax refunds, State tax refund. Instructions for form 1040x Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. Instructions for form 1040x Stock options exercised incident to divorce, Tax form. Instructions for form 1040x Form 1099-R Charitable gift annuities, Charitable gift annuities. Instructions for form 1040x Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. Instructions for form 1040x Surrender of life insurance policy for cash, Surrender of policy for cash. Instructions for form 1040x Form 1120-POL Political organizations, Campaign contributions. Instructions for form 1040x Form 1120S S corporation return, S corporation return. Instructions for form 1040x Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. Instructions for form 1040x , Schedule K-1 (Form 1120S). Instructions for form 1040x Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). Instructions for form 1040x Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. Instructions for form 1040x Archer MSAs and long-term care insurance contracts, Archer MSA contributions. Instructions for form 1040x Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. Instructions for form 1040x Form SSA-1099 Social security benefit statement, Form SSA-1099. Instructions for form 1040x Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. Instructions for form 1040x Accrued leave payment at time of retirement or resignation, Accrued leave payment. Instructions for form 1040x Back pay awards, Back pay awards. Instructions for form 1040x Bonuses or awards, Bonuses and awards. Instructions for form 1040x Elective deferrals, reporting by employer, Reporting by employer. Instructions for form 1040x Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. Instructions for form 1040x Stock options from employers, Tax form. Instructions for form 1040x Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. Instructions for form 1040x Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. Instructions for form 1040x Form W-9 Request for taxpayer identification number, Backup withholding. Instructions for form 1040x Foster care, Foster care providers. Instructions for form 1040x Foster Grandparent Program, National Senior Service Corps programs. Instructions for form 1040x Found property, Found property. Instructions for form 1040x Free tax services, Free help with your tax return. Instructions for form 1040x Fringe benefits, Fringe Benefits, Special valuation rules. Instructions for form 1040x Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. Instructions for form 1040x Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. Instructions for form 1040x Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. Instructions for form 1040x Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. Instructions for form 1040x Vehicle, Employer-provided vehicles. Instructions for form 1040x Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. Instructions for form 1040x G Gambling winnings and losses, Gambling winnings. Instructions for form 1040x Gas Royalties from, Oil, gas, and minerals. Instructions for form 1040x Gifts, Gifts and inheritances. Instructions for form 1040x Holiday gifts from employer, Holiday gifts. Instructions for form 1040x Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. Instructions for form 1040x Group-term life insurance Worksheets, Figuring the taxable cost. Instructions for form 1040x , Worksheet 1. Instructions for form 1040x Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. Instructions for form 1040x H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). Instructions for form 1040x Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Instructions for form 1040x Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). Instructions for form 1040x Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). Instructions for form 1040x Savings account, Health savings accounts (HSA). Instructions for form 1040x Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. Instructions for form 1040x Hobby losses, Hobby losses. Instructions for form 1040x Holding period requirement, Holding period requirement. Instructions for form 1040x Holiday gifts, Holiday gifts. Instructions for form 1040x Holocaust victims restitution, Holocaust victims restitution. Instructions for form 1040x Home, sale of, Sale of home. Instructions for form 1040x Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. Instructions for form 1040x Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). Instructions for form 1040x Income Assigned, Assignment of income. Instructions for form 1040x Business and investment, Business and Investment Income, More information. Instructions for form 1040x Constructive receipt of, Constructively received income. Instructions for form 1040x Estate and trust, Estate and trust income. Instructions for form 1040x Foreign employers, Foreign Employer Illegal, Illegal activities. Instructions for form 1040x Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. Instructions for form 1040x S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. Instructions for form 1040x Indian money account, Indian money account litigation settlement. Instructions for form 1040x Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. Instructions for form 1040x Inherited IRA, Inherited pension or IRA. Instructions for form 1040x Inheritance, Gifts and inheritances. Instructions for form 1040x IRA, Inherited pension or IRA. Instructions for form 1040x Property not substantially vested, Inherited property not substantially vested. Instructions for form 1040x Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Instructions for form 1040x Insurance Credit card, Credit card insurance. Instructions for form 1040x Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. Instructions for form 1040x Frozen deposits, Interest on frozen deposits. Instructions for form 1040x Mortgage refunds, Mortgage interest refund. Instructions for form 1040x Option on insurance, Interest option on insurance. Instructions for form 1040x Recovery amounts, Interest on recovery. Instructions for form 1040x Savings bond, Interest on qualified savings bonds. Instructions for form 1040x State and local government obligations, Interest on state and local government obligations. Instructions for form 1040x Interference with business operations Damages as income, Court awards and damages. Instructions for form 1040x International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. Instructions for form 1040x Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. Instructions for form 1040x IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. Instructions for form 1040x Itemized deductions Limited, Itemized deductions limited. Instructions for form 1040x Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. Instructions for form 1040x Joint returns Social security benefits or railroad retirement payments, Joint return. Instructions for form 1040x Joint state/local tax return Recoveries, Joint state or local income tax return. Instructions for form 1040x Jury duty pay, Jury duty. Instructions for form 1040x K Kickbacks, Kickbacks. Instructions for form 1040x L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. Instructions for form 1040x Dues, Union benefits and dues. Instructions for form 1040x Strike and lockout benefits, Strike and lockout benefits. Instructions for form 1040x Unemployment benefits paid from, Payments by a union. Instructions for form 1040x Last day of tax year, income received on, Constructively received income. Instructions for form 1040x Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. Instructions for form 1040x Life insurance Employer-owned, Employer-owned life insurance contract. Instructions for form 1040x Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. Instructions for form 1040x Loans, Discounted mortgage loan. Instructions for form 1040x (see also Mortgage) Below-market, Below-market loans. Instructions for form 1040x Student, Student loans. Instructions for form 1040x Lockout benefits, Strike and lockout benefits. Instructions for form 1040x Lodging Campus lodging, Qualified campus lodging. Instructions for form 1040x , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. Instructions for form 1040x Replacement housing payments, Replacement housing payments. Instructions for form 1040x Long-term care insurance, Long-term care coverage. Instructions for form 1040x , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. Instructions for form 1040x Lump-sum distributions Survivor benefits, Lump-sum payments. Instructions for form 1040x M Manufacturer incentive payments, Manufacturer incentive payments. Instructions for form 1040x Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. Instructions for form 1040x Medical Care reimbursements, Reimbursement for medical care. Instructions for form 1040x Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Instructions for form 1040x Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Instructions for form 1040x Benefits, Medicare. Instructions for form 1040x Tax paid by employer, Social security and Medicare taxes paid by employer. Instructions for form 1040x Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. Instructions for form 1040x Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. Instructions for form 1040x 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. Instructions for form 1040x Discounted loan, Discounted mortgage loan. Instructions for form 1040x Interest refund, Mortgage interest refund. Instructions for form 1040x Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). Instructions for form 1040x Relief, Mortgage relief upon sale or other disposition. Instructions for form 1040x Motor vehicle, employer-provided, Employer-provided vehicles. Instructions for form 1040x Moving expenses Reimbursements, Allowances and reimbursements. Instructions for form 1040x , Moving expense reimbursements. Instructions for form 1040x MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Instructions for form 1040x N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. Instructions for form 1040x National Senior Service Corps, National Senior Service Corps programs. Instructions for form 1040x No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. Instructions for form 1040x Nobel prize, Pulitzer, Nobel, and similar prizes. Instructions for form 1040x Nonrecourse debt, Mortgage relief upon sale or other disposition. Instructions for form 1040x Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. Instructions for form 1040x Notary fees, Notary public. Instructions for form 1040x Notes received for services, Note received for services. Instructions for form 1040x Nutrition Program for the Elderly, Nutrition Program for the Elderly. Instructions for form 1040x O Oil Royalties from, Oil, gas, and minerals. Instructions for form 1040x Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). Instructions for form 1040x Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. Instructions for form 1040x Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. Instructions for form 1040x Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. Instructions for form 1040x Royalties, Copyrights and patents. Instructions for form 1040x Peace Corps, Peace Corps. Instructions for form 1040x Pensions Clergy, Pension. Instructions for form 1040x Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. Instructions for form 1040x Military, Military retirement pay. Instructions for form 1040x Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. Instructions for form 1040x Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. Instructions for form 1040x Price reduced after purchase, Price reduced after purchase. Instructions for form 1040x Prizes and awards, Bonuses and awards. Instructions for form 1040x , Prizes and awards. Instructions for form 1040x Achievement awards, Employee achievement award. Instructions for form 1040x Employee awards or bonuses, Employee awards or bonuses. Instructions for form 1040x Length-of-service awards, Employee achievement award. Instructions for form 1040x Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. Instructions for form 1040x Safety achievement, Employee achievement award. Instructions for form 1040x Scholarship prizes, Prizes. Instructions for form 1040x Profit-sharing plan, Retirement and profit-sharing plans. Instructions for form 1040x Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. Instructions for form 1040x Public safety officers killed in line of duty, Public safety officer killed in the line of duty. Instructions for form 1040x Public transportation passes, employer-provided, Transportation, Transit pass. Instructions for form 1040x Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. Instructions for form 1040x Punitive damages, Court awards and damages. Instructions for form 1040x Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). Instructions for form 1040x R Raffles, Lotteries and raffles. Instructions for form 1040x Railroad Retirement annuities, Railroad retirement annuities. Instructions for form 1040x Retirement benefits, Social security and equivalent railroad retirement benefits. Instructions for form 1040x Sick pay, Railroad sick pay. Instructions for form 1040x Unemployment compensation benefits, Types of unemployment compensation. Instructions for form 1040x Real estate Qualified real property business debt, cancellation of, Excluded debt. Instructions for form 1040x Rebates Cash, Cash rebates. Instructions for form 1040x Utility, Utility rebates. Instructions for form 1040x Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. Instructions for form 1040x Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. Instructions for form 1040x , Unused tax credits. Instructions for form 1040x Refunds Federal income tax, Federal income tax refund. Instructions for form 1040x Mortgage interest, Mortgage interest refund. Instructions for form 1040x State tax, State tax refund. Instructions for form 1040x Rehabilitative program payments, Veterans' benefits. Instructions for form 1040x Reimbursements Business expenses, Allowances and reimbursements. Instructions for form 1040x Casualty losses, Casualty insurance and other reimbursements. Instructions for form 1040x Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. Instructions for form 1040x Moving expenses, Allowances and reimbursements. Instructions for form 1040x , Moving expense reimbursements. Instructions for form 1040x Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. Instructions for form 1040x Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. Instructions for form 1040x Repayments, Repayments, Year of deduction (or credit). Instructions for form 1040x Repossession, Canceled sales contract. Instructions for form 1040x Restricted property, Restricted Property, Inherited property not substantially vested. Instructions for form 1040x Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. Instructions for form 1040x Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. Instructions for form 1040x (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. Instructions for form 1040x Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. Instructions for form 1040x Roth contributions, Designated Roth contributions. Instructions for form 1040x Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. Instructions for form 1040x Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. Instructions for form 1040x Sales contracts Cancellation of, Canceled sales contract. Instructions for form 1040x SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. Instructions for form 1040x Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. Instructions for form 1040x Self-employed persons U. Instructions for form 1040x S. Instructions for form 1040x citizens working for foreign employers in U. Instructions for form 1040x S. Instructions for form 1040x treated as, Social security and Medicare taxes. Instructions for form 1040x Senior Companion Program, National Senior Service Corps programs. Instructions for form 1040x Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). Instructions for form 1040x Severance pay, Severance pay. Instructions for form 1040x Outplacement services, Outplacement services. Instructions for form 1040x Sick pay, Sick pay. Instructions for form 1040x Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Instructions for form 1040x SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. Instructions for form 1040x Smallpox vaccine injuries, Smallpox vaccine injuries. Instructions for form 1040x Social security and Medicare taxes Foreign employers, U. Instructions for form 1040x S. Instructions for form 1040x citizens working for in U. Instructions for form 1040x S. Instructions for form 1040x , Social security and Medicare taxes. Instructions for form 1040x Paid by employer, Social security and Medicare taxes paid by employer. Instructions for form 1040x Social security benefits, Social security and equivalent railroad retirement benefits. Instructions for form 1040x Standard deduction Recoveries, Standard deduction limit. Instructions for form 1040x , Standard deduction for earlier years. Instructions for form 1040x State employees Unemployment benefits paid to, State employees. Instructions for form 1040x State or local governments Interest on obligations of, Interest on state and local government obligations. Instructions for form 1040x State or local taxes Refunds, State tax refund. Instructions for form 1040x Statutory stock option holding period, Sale of the stock. Instructions for form 1040x Stock appreciation rights, Stock appreciation rights. Instructions for form 1040x Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. Instructions for form 1040x Grant, Grant of option. Instructions for form 1040x Sale, Sale of the stock. Instructions for form 1040x Stock options, statutory Exercise, Exercise of option. Instructions for form 1040x Grant, Grant of option. Instructions for form 1040x Sale, Sale of the stock. Instructions for form 1040x Stockholder debts, Stockholder debt. Instructions for form 1040x Stolen property, Stolen property. Instructions for form 1040x Strike benefits, Strike and lockout benefits. Instructions for form 1040x Student loans Cancellation of debt, Student loans. Instructions for form 1040x Substantial risk of forfeiture, Substantial risk of forfeiture. Instructions for form 1040x Substantially vested property, Substantially vested. Instructions for form 1040x Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. Instructions for form 1040x Supplemental unemployment benefits, Supplemental unemployment benefits. Instructions for form 1040x Surviving spouse Life insurance proceeds paid to, Surviving spouse. Instructions for form 1040x Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. Instructions for form 1040x Tax Counseling for the Elderly, Volunteer tax counseling. Instructions for form 1040x Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. Instructions for form 1040x Terminal illness, Exclusion for terminal illness. Instructions for form 1040x Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. Instructions for form 1040x Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. Instructions for form 1040x Tour guides, free tours for, Free tour. Instructions for form 1040x Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. Instructions for form 1040x , Repayment of benefits. Instructions for form 1040x Transferable property, Transferable property. Instructions for form 1040x Transit passes, Transportation, Transit pass. Instructions for form 1040x Travel agencies Free tour to organizer of group of tourists, Free tour. Instructions for form 1040x Travel and transportation expenses Free tours from travel agencies, Free tour. Instructions for form 1040x Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. Instructions for form 1040x School children, transporting of, Transporting school children. Instructions for form 1040x Trusts Grantor trusts, Grantor trust. Instructions for form 1040x Income, Estate and trust income. Instructions for form 1040x Tuition program, qualified (QTP), Qualified tuition program (QTP). Instructions for form 1040x Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. Instructions for form 1040x V VA payments, VA payments. Instructions for form 1040x Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. Instructions for form 1040x Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. Instructions for form 1040x Employer-provided, Employer-provided vehicles. Instructions for form 1040x Veterans benefits, Veterans' benefits. Instructions for form 1040x Disability compensation, Retroactive VA determination. Instructions for form 1040x Retroactive VA determination, Retroactive VA determination. Instructions for form 1040x Special statute of limitations. Instructions for form 1040x , Special statute of limitations. Instructions for form 1040x Viatical settlements, Viatical settlement. Instructions for form 1040x Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. Instructions for form 1040x Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). Instructions for form 1040x W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. Instructions for form 1040x Winter energy payments, Payments to reduce cost of winter energy. Instructions for form 1040x Withholding Barter exchange transactions, Backup withholding. Instructions for form 1040x Unemployment compensation, Tax withholding. Instructions for form 1040x Work-training programs, Work-training program. Instructions for form 1040x Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. Instructions for form 1040x , Worksheet 1. Instructions for form 1040x Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up     Home   More Online Publications
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Publication 525, Taxable and Nontaxable Income

You can receive income in the form of money, property, or services. This publication discusses many kinds of income and explains whether they are taxable or nontaxable. It includes discussions on:

  • employee wages and fringe benefits,
  • income from bartering, partnerships, S corporations, and royalties
  • disability pensions,
  • life insurance proceeds, and
  • welfare and other public assistance benefits.

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Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please visit Tax Law Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business).

Page Last Reviewed or Updated: 19-Nov-2013

The Instructions For Form 1040x

Instructions for form 1040x Publication 535 - Introductory Material Table of Contents IntroductionOrdering forms and publications. Instructions for form 1040x Tax questions. Instructions for form 1040x Future Developments What's New for 2013 What's New for 2014 Reminders Introduction This publication discusses common business expenses and explains what is and is not deductible. Instructions for form 1040x The general rules for deducting business expenses are discussed in the opening chapter. Instructions for form 1040x The chapters that follow cover specific expenses and list other publications and forms you may need. Instructions for form 1040x Comments and suggestions. Instructions for form 1040x   We welcome your comments about this publication and your suggestions for future editions. Instructions for form 1040x   You can send your comments to: Internal Revenue Service Tax Forms and Publications SE:W:CAR:MP:TFP 1111 Constitution Ave. Instructions for form 1040x NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Instructions for form 1040x Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Instructions for form 1040x   You can send us comments from www. Instructions for form 1040x irs. Instructions for form 1040x gov/formspubs/. Instructions for form 1040x Click on “More Information” and then on “Give us feedback. Instructions for form 1040x ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax publications. Instructions for form 1040x Ordering forms and publications. Instructions for form 1040x   Visit www. Instructions for form 1040x irs. Instructions for form 1040x gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. Instructions for form 1040x Internal Revenue Service 1201 N. Instructions for form 1040x Mitsubishi Motorway Bloomington, IL 61705-6613 We cannot answer tax questions sent to either the “Comments and suggestions” or “Ordering forms and publications” address. Instructions for form 1040x Tax questions. Instructions for form 1040x   If you have a tax-related question, please go to Help With Tax Questions on IRS. Instructions for form 1040x gov. Instructions for form 1040x If you've looked around our site and still didn't find the answer to your general tax question, please call our toll-free tax assistance line at 1-800-829-1040 for individual tax questions or 1-800-829-4933 for business tax questions. Instructions for form 1040x Future Developments For the latest information about developments related to Publication 535, such as legislation enacted after it was published, go to www. Instructions for form 1040x irs. Instructions for form 1040x gov/pub535. Instructions for form 1040x What's New for 2013 The following items highlight some changes in the tax law for 2013. Instructions for form 1040x Optional safe harbor method to determine the business use of a home deduction. Instructions for form 1040x  Beginning in 2013, you can use the optional safe harbor method to determine the deduction for the business use of your home. Instructions for form 1040x For more information, see chapter 1. Instructions for form 1040x Standard mileage rate. Instructions for form 1040x  Beginning in 2013, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56. Instructions for form 1040x 5 cents per mile. Instructions for form 1040x For more information, see chapter 11. Instructions for form 1040x Additional Medicare Tax. Instructions for form 1040x  Beginning in 2013, a 0. Instructions for form 1040x 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 if single, head of household, or qualifying widow(er) with dependent child. Instructions for form 1040x Medicare wages and self-employment income are combined to determine if your income exceeds the threshold. Instructions for form 1040x RRTA compensation should be separately compared to the threshold. Instructions for form 1040x For more information, see chapter 5 or visit www. Instructions for form 1040x irs. Instructions for form 1040x gov and enter the following words in the search box: Additional Medicare Tax. Instructions for form 1040x Retiree drug subsidy. Instructions for form 1040x  Beginning in 2013, sponsors of certain qualified retiree prescription drug plans must account for the subsidy received by reducing the amount of qualified retiree prescription drug plans expense by the subsidy received (taking into account the taxpayer's accounting method). Instructions for form 1040x For more information, visit www. Instructions for form 1040x irs. Instructions for form 1040x gov and enter the following words in the search box: Retiree drug subsidy. Instructions for form 1040x What's New for 2014 The following item highlights a change in the tax law for 2014. Instructions for form 1040x Standard mileage rate. Instructions for form 1040x  Beginning in 2014, the standard mileage rate for the cost of operating your car, van, pickup, or panel truck for each mile of business use is 56 cents per mile. Instructions for form 1040x Film and television productions costs. Instructions for form 1040x  The election to expense film and television production costs does not apply to productions that begin in 2014. Instructions for form 1040x For more information, see chapter 7. Instructions for form 1040x Reminders The following reminders and other items may help you file your tax return. Instructions for form 1040x IRS e-file (Electronic Filing) You can file your tax returns electronically using an IRS e-file option. Instructions for form 1040x The benefits of IRS e-file include faster refunds, increased accuracy, and acknowledgment of IRS receipt of your return. Instructions for form 1040x You can use one of the following IRS e-file options. Instructions for form 1040x Use an authorized IRS e-file provider. Instructions for form 1040x Use a personal computer. Instructions for form 1040x Visit a Volunteer Income Tax Assistance (VITA) or Tax Counseling for the Elderly (TCE) site. Instructions for form 1040x For details on these fast filing methods, see your income tax package. Instructions for form 1040x Form 1099 MISC. Instructions for form 1040x  File Form 1099-MISC, Miscellaneous Income, for each person to whom you have paid during the year in the course of your trade or business at least $600 in rents, services (including parts and materials), prizes and awards, other income payments, medical and health care payments, and crop insurance proceeds. Instructions for form 1040x See the Instructions for Form 1099-MISC for more information and additional reporting requirements. Instructions for form 1040x Photographs of missing children. Instructions for form 1040x  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. Instructions for form 1040x Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Instructions for form 1040x You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) (24-hours a day, 7 days a week) if you recognize a child. Instructions for form 1040x Prev  Up  Next   Home   More Online Publications