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Irs E File 2013

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Irs E File 2013

Irs e file 2013 Publication 584 - Additional Material Table of Contents This image is too large to be displayed in the current screen. Irs e file 2013 Please click the link to view the image. Irs e file 2013 Entrance Hall This image is too large to be displayed in the current screen. Irs e file 2013 Please click the link to view the image. Irs e file 2013 Living Room This image is too large to be displayed in the current screen. Irs e file 2013 Please click the link to view the image. Irs e file 2013 Dining Room This image is too large to be displayed in the current screen. Irs e file 2013 Please click the link to view the image. Irs e file 2013 Kitchen This image is too large to be displayed in the current screen. Irs e file 2013 Please click the link to view the image. Irs e file 2013 Den This image is too large to be displayed in the current screen. Irs e file 2013 Please click the link to view the image. Irs e file 2013 Bedrooms This image is too large to be displayed in the current screen. Irs e file 2013 Please click the link to view the image. Irs e file 2013 Bathrooms This image is too large to be displayed in the current screen. Irs e file 2013 Please click the link to view the image. Irs e file 2013 Recreation Room This image is too large to be displayed in the current screen. Irs e file 2013 Please click the link to view the image. Irs e file 2013 Laundry and Basement This image is too large to be displayed in the current screen. Irs e file 2013 Please click the link to view the image. Irs e file 2013 Garage This image is too large to be displayed in the current screen. Irs e file 2013 Please click the link to view the image. Irs e file 2013 Sporting Equipment This image is too large to be displayed in the current screen. Irs e file 2013 Please click the link to view the image. Irs e file 2013 Men's Clothing This image is too large to be displayed in the current screen. Irs e file 2013 Please click the link to view the image. Irs e file 2013 Women's Clothing This image is too large to be displayed in the current screen. Irs e file 2013 Please click the link to view the image. Irs e file 2013 Children's Clothing This image is too large to be displayed in the current screen. Irs e file 2013 Please click the link to view the image. Irs e file 2013 Jewelry This image is too large to be displayed in the current screen. Irs e file 2013 Please click the link to view the image. Irs e file 2013 Electrical Appliances This image is too large to be displayed in the current screen. Irs e file 2013 Please click the link to view the image. Irs e file 2013 Linens This image is too large to be displayed in the current screen. Irs e file 2013 Please click the link to view the image. Irs e file 2013 Miscellaneous This image is too large to be displayed in the current screen. Irs e file 2013 Please click the link to view the image. Irs e file 2013 Motor Vehicles Schedule 20. Irs e file 2013 Home (Excluding Contents) Note. Irs e file 2013 If you used the entire property as your home, fill out only column (a). Irs e file 2013 If you used part of the property as your home and part of it for business or to produce rental income, you must allocate the entries on lines 2-9 between the personal part (column (a)) and the business/rental part (column (b)). Irs e file 2013 1. Irs e file 2013 Description of property (Show location and date acquired. Irs e file 2013 )     (a)  Personal Part (b)  Business/Rental Part 2. Irs e file 2013 Cost or other (adjusted) basis of property (from Worksheet A)     3. Irs e file 2013 Insurance or other reimbursement Note. Irs e file 2013 If line 2 is more than line 3, skip line 4. Irs e file 2013 If line 3 is more than line 2, you exclude gain, and the gain is more than you can exclude, see the instructions for line 3 in the Instructions for Form 4684 for the amount to enter. Irs e file 2013     4. Irs e file 2013 Gain from casualty. Irs e file 2013 If line 3 is more than line 2, enter the difference here and skip lines 5 through 9. Irs e file 2013 But see Next below line 9. Irs e file 2013     5. Irs e file 2013 Fair market value before casualty     6. Irs e file 2013 Fair market value after casualty     7. Irs e file 2013 Decrease in fair market value. Irs e file 2013 Subtract line 6 from line 5. Irs e file 2013     8. Irs e file 2013 Enter the smaller of line 2 or line 7 Note for business/rental part. Irs e file 2013 If the property was totally destroyed by casualty, enter on line 8, column (b) the amount from line 2, column (b). Irs e file 2013     9. Irs e file 2013 Subtract line 3 from line 8. Irs e file 2013 If zero or less, enter -0-. Irs e file 2013     Next: Transfer the entries from line 1 and lines 2-9, column (a), above to the corresponding lines on Form 4684, Section A. Irs e file 2013 Transfer the entries from line 1 and lines 2-9, column (b), to the corresponding lines on Form 4684, Section B. Irs e file 2013 Worksheet A. Irs e file 2013 Cost or Other (Adjusted) Basis Caution. Irs e file 2013 See the Worksheet A Instructions before you use this worksheet. Irs e file 2013         (a) Personal Part (b) Business/Rental Part 1. Irs e file 2013   Enter the purchase price of the home damaged or destroyed. Irs e file 2013 (If you filed Form 2119 when you originally acquired that home to postpone gain on the sale of a previous home before May 7, 1997, enter the adjusted basis of the new home from that Form 2119. Irs e file 2013 ) 1. Irs e file 2013     2. Irs e file 2013   Seller paid points for home bought after 1990. Irs e file 2013 Do not include any seller-paid points you already subtracted to arrive at the amount entered on line 1 2. Irs e file 2013     3. Irs e file 2013   Subtract line 2 from line 1 3. Irs e file 2013     4. Irs e file 2013   Settlement fees or closing costs. Irs e file 2013 (See Settlement costs in Publication 551. Irs e file 2013 ) If line 1 includes the adjusted basis of the new home from Form 2119, skip lines 4a-4g and 5; go to line 6. Irs e file 2013         a. Irs e file 2013 Abstract and recording fees 4a. Irs e file 2013       b. Irs e file 2013 Legal fees (including fees for title search and preparing documents) 4b. Irs e file 2013       c. Irs e file 2013 Survey fees 4c. Irs e file 2013       d. Irs e file 2013 Title insurance 4d. Irs e file 2013       e. Irs e file 2013 Transfer or stamp taxes 4e. Irs e file 2013       f. Irs e file 2013 Amounts that the seller owed that you agreed to pay (back taxes or interest, recording or mortgage fees, and sales commissions) 4f. Irs e file 2013       g. Irs e file 2013 Other 4g. Irs e file 2013     5. Irs e file 2013   Add lines 4a through 4g 5. Irs e file 2013     6. Irs e file 2013   Cost of additions and improvements. Irs e file 2013 (See Increases to Basis in Publication 551. Irs e file 2013 ) Do not include any additions and improvements included on line 1 6. Irs e file 2013     7. Irs e file 2013   Special tax assessments paid for local improvements, such as streets and sidewalks 7. Irs e file 2013     8. Irs e file 2013   Other increases to basis 8. Irs e file 2013     9. Irs e file 2013   Add lines 3, 5, 6, 7, and 8 9. Irs e file 2013     10. Irs e file 2013   Depreciation allowed or allowable, related to the business use or rental of the home 10. Irs e file 2013 0   11. Irs e file 2013   Other decreases to basis (See Decreases to Basis in Publication 551. Irs e file 2013 ) 11. Irs e file 2013     12. Irs e file 2013   Add lines 10 and 11 12. Irs e file 2013     13. Irs e file 2013   Cost or other (adjusted) basis of home damaged or destroyed. Irs e file 2013 Subtract line 12 from line 9. Irs e file 2013 Enter here and on Schedule 20, line 2 13. Irs e file 2013     Worksheet A Instructions. Irs e file 2013 If you use Worksheet A to figure the cost or other (adjusted) basis of your home, follow these instructions. Irs e file 2013 DO NOT use this worksheet to determine your basis if you acquired an interest in your home from a decedent who died in 2010 and whose executor filed Form 8939. Irs e file 2013 IF. Irs e file 2013 . Irs e file 2013 . Irs e file 2013   THEN. Irs e file 2013 . Irs e file 2013 . Irs e file 2013 you inherited your home from a decedent who died either before or after 2010 or from a decedent who died in 2010 and whose executor did not file Form 8939. Irs e file 2013 1 skip lines 1–4 of the worksheet. Irs e file 2013 2 find your basis using the rules under Inherited Property in Publication 551. Irs e file 2013 Enter this amount on line 5 of the worksheet. Irs e file 2013 3 fill out lines 6–13 of the worksheet. Irs e file 2013 you received your home as a gift 1 read Property Received as a Gift in Publication 551 and enter on lines 1 and 3 of the worksheet either the donor's adjusted basis or the home's fair market value at the time of the gift, whichever is appropriate. Irs e file 2013 2 if you can add any federal gift tax to your basis, enter that amount on line 5 of the worksheet. Irs e file 2013 3 fill out the rest of the worksheet. Irs e file 2013 you received your home as a trade for other property 1 enter on line 1 of the worksheet the fair market value of the other property at the time of the trade. Irs e file 2013 (But if you received your home as a trade for your previous home before May 7, 1997, and had a gain on the trade that you postponed using Form 2119, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. Irs e file 2013 ) 2 fill out the rest of the worksheet. Irs e file 2013 you built your home 1 add the purchase price of the land and the cost of building the home. Irs e file 2013 Enter that total on line 1 of the worksheet. Irs e file 2013 (However, if you filed a Form 2119 to postpone gain on the sale of a previous home before May 7, 1997, enter on line 1 of the worksheet the adjusted basis of the new home from that Form 2119. Irs e file 2013 ) 2 fill out the rest of the worksheet. Irs e file 2013 you received your home from your spouse after July 18, 1984 1 skip lines 1–4 of the worksheet. Irs e file 2013 2 enter on line 5 of the worksheet your spouse's cost or other (adjusted) basis in the home just before you received it. Irs e file 2013 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. Irs e file 2013 you owned a home jointly with your spouse, who transferred his or her interest in the home to you after July 18, 1984     fill out one worksheet, making adjustments to basis for events both before and after the transfer. Irs e file 2013   you received your home from your spouse before July 19, 1984 1 skip lines 1–4 of the worksheet. Irs e file 2013 2 enter on line 5 of the worksheet the home's fair market value at the time you received it. Irs e file 2013 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after the transfer. Irs e file 2013 you owned a home jointly with your spouse, and your spouse transferred his or her interest in the home to you before July 19, 1984 1 fill out a worksheet, lines 1–13, making adjustments to basis only for events before the transfer. Irs e file 2013 2 multiply the amount on line 13 of that worksheet by 50% (0. Irs e file 2013 50) to get the adjusted basis of your half-interest at the time of the transfer. Irs e file 2013 3 multiply the fair market value of the home at the time of the transfer by 50% (0. Irs e file 2013 50). Irs e file 2013 Generally, this is the basis of the half-interest that your spouse owned. Irs e file 2013 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. Irs e file 2013 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after the transfer. Irs e file 2013 you owned your home jointly with a nonspouse 1 fill out lines 1–13 of the worksheet. Irs e file 2013 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest. Irs e file 2013 Worksheet A Instructions. Irs e file 2013 (Continued) IF. Irs e file 2013 . Irs e file 2013 . Irs e file 2013   THEN. Irs e file 2013 . Irs e file 2013 . Irs e file 2013 you owned your home jointly with your spouse who died before 2010 and before the casualty 1 fill out a worksheet, lines 1–13, including adjustments to basis only for events before your spouse's death. Irs e file 2013 2 multiply the amount on line 13 of that worksheet by 50% (0. Irs e file 2013 50) to get the adjusted basis of your half-interest on the date of death. Irs e file 2013 3 figure the basis for the half-interest owned by your spouse. Irs e file 2013 This is one-half of the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax). Irs e file 2013 (The basis in your half will remain one-half of the adjusted basis determined in step 2. Irs e file 2013 ) 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. Irs e file 2013 5 complete lines 6–13 of the second worksheet, making adjustments to basis only for events after your spouse's death. Irs e file 2013 you owned your home jointly with your spouse who died before 2010 and before the casualty, and your permanent legal home is in a community property state 1 skip lines 1–4 of the worksheet. Irs e file 2013 2 enter the amount of your basis on line 5 of the worksheet. Irs e file 2013 Generally, this is the fair market value of the home at the time of death. Irs e file 2013 (But see Community Property in Publication 551 for special rules. Irs e file 2013 ) 3 fill out lines 6–13 of the worksheet, making adjustments to basis only for events after your spouse's death. Irs e file 2013 you owned your home jointly with a nonspouse who died before 2010 and before the casualty 1 fill out lines 1–13 of the worksheet, including adjustments to basis only for events before the co-owner's death. Irs e file 2013 2 multiply the amount on line 13 by your percentage of ownership to get the adjusted basis of your part-interest on the date of death. Irs e file 2013 3 multiply the fair market value on the date of death (or later alternate valuation used for estate or inheritance tax) by the co-owner's percentage of ownership. Irs e file 2013 This is the basis for the co-owner's part-interest. Irs e file 2013 4 add the amounts from steps 2 and 3 and enter the total on line 5 of a second worksheet. Irs e file 2013 5 complete lines 6–13 of the second worksheet, including adjustments to basis only for events after the co-owner's death. Irs e file 2013 your home was ever damaged as a result of a prior casualty 1 on line 8 of the worksheet, enter any amounts you spent to restore the home to its condition before the prior casualty. Irs e file 2013 2 on line 11 enter: any insurance reimbursements you received (or expect to receive) for the prior loss,  and any deductible casualty losses from prior years not covered by insurance. Irs e file 2013 the person who sold you your home paid points on your loan and you bought your home after 1990 but before April 4, 1994. Irs e file 2013   on line 2 enter the seller-paid points only if you deducted them as home mortgage interest in the year paid (unless you used the seller-paid points to reduce the amount on line 1). Irs e file 2013 the person who sold you your home paid points on your loan and you bought your home after April 3, 1994   on line 2 enter the seller-paid points even if you did not deduct them (unless you used the seller-paid points to reduce the amount on line 1). Irs e file 2013 you used part of the property as your home and part of it for business or to produce rental income   you must allocate the entries on Worksheet A between the personal part (column (a)) and the business/rental part (column (b)). Irs e file 2013 none of these items apply   fill out the entire worksheet. Irs e file 2013 Prev  Up  Next   Home   More Online Publications
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Hopefully, since you did your research and asked smart questions of the sales staff, you have made a purchase that you are completely satisfied with. However, even careful buyers can run into unforeseen problems later on. To minimize them, follow these steps after you buy:

  • Make sure to get your receipt at the end of your purchase. Keep all contracts, sales receipts, canceled checks, owner's manuals and warranty documents.
  • Read and follow product and service instructions. The way you use or take care of a product will affect your warranty rights. 

If you encounter a problem with your purchase, you can write a complaint letter to the seller to explain your problem and how you would like them to resolve it. If the seller will not help you or respond to your complaint, you should then contact the manufacturer. Continue this process of reporting the problem in writing to industry trade organizations, local consumer protection agencies, and if necessary the Better Business Bureau, until your problem is resolved.

The Irs E File 2013

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