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Self Employment Tax

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Self Employment Tax

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

The Self Employment Tax

Self employment tax Publication 542 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Photographs of missing children. Self employment tax  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Self employment tax Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Self employment tax You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Self employment tax Introduction This publication discusses the general tax laws that apply to ordinary domestic corporations. Self employment tax It explains the tax law in plain language so it will be easier to understand. Self employment tax However, the information given does not cover every situation and is not intended to replace the law or change its meaning. Self employment tax Note. Self employment tax This publication is not revised on an annual basis. Self employment tax To find changes that may affect current year returns, see the instructions for your income tax return for the current year; and Changes to Current Forms and Publications at www. Self employment tax irs. Self employment tax gov/formspubs. Self employment tax Comments and suggestions. Self employment tax   We welcome your comments about this publication and your suggestions for future editions. Self employment tax   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. Self employment tax NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Self employment tax Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Self employment tax   You can email us at *taxforms@irs. Self employment tax gov (The asterisk must be included in the address). Self employment tax Please put “Publications Comment” on the subject line. Self employment tax You can also send us comments at www. Self employment tax irs. Self employment tax gov/formspubs/. Self employment tax Select “Comment on Tax Forms and Publications” under “Information about. Self employment tax ” Although we cannot respond individually to each comment, we do appreciate your feedback and will consider your comments as we revise our tax products. Self employment tax Tax questions. Self employment tax   If you have a tax question, visit IRS. Self employment tax gov or call 1-800-829-1040. Self employment tax We cannot answer tax questions at either of the addresses listed above. Self employment tax Ordering forms and publications. Self employment tax   Visit www. Self employment tax irs. Self employment tax gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the National Distribution Center at the address shown under How to Get Tax Help, later in this publication. Self employment tax Additional forms. Self employment tax   A list of other forms and statements that a corporation may need to file is included at the end of this publication. Self employment tax Useful Items - You may want to see: Publication 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 535 Business Expenses 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 925 Passive Activity and At-Risk Rules 946 How to Depreciate Property Prev  Up  Next   Home   More Online Publications