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Tax Form 2010

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Tax Form 2010

Tax form 2010 Publication 929 - Main Content Table of Contents Part 1. Tax form 2010 Rules for All Dependents Filing RequirementsEarned Income Only Unearned Income Only Both Earned and Unearned Income Other Filing Requirements Should a Return Be Filed Even If Not Required? Responsibility for Child's ReturnThird party designee. Tax form 2010 Designated as representative. Tax form 2010 IRS notice. Tax form 2010 Standard DeductionStandard Deduction of Zero Dependent's Own Exemption Withholding From WagesExceptions. Tax form 2010 Part 2. Tax form 2010 Tax on Unearned Income of Certain ChildrenWhich Parent's Return To Use Parent's Election To Report Child's Interest and DividendsEffect of Making the Election Figuring Child's Income Figuring Additional Tax Tax for Certain Children Who Have Unearned IncomeProviding Parental Information (Form 8615, Lines A–C) Step 1. Tax form 2010 Figuring the Child's Net Unearned Income (Form 8615, Part I) Step 2. Tax form 2010 Figuring a Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Step 3. Tax form 2010 Figuring the Child's Tax (Form 8615, Part III) Alternative Minimum Tax Illustrated Example Part 1. Tax form 2010 Rules for All Dependents This part of the publication discusses the filing requirements for dependents, who is responsible for a child's return, how to figure a dependent's standard deduction and exemption (if any), and whether a dependent can claim exemption from federal income tax withholding. Tax form 2010 Filing Requirements Whether a dependent has to file a return generally depends on the amount of the dependent's earned and unearned income and whether the dependent is married, is age 65 or older, or is blind. Tax form 2010 A dependent may have to file a return even if his or her income is less than the amount that would normally require a return. Tax form 2010 See Other Filing Requirements, later. Tax form 2010 The following sections apply to dependents with: Earned income only, Unearned income only, and Both earned and unearned income. Tax form 2010  To find out whether a dependent must file, read the section that applies, or use Table 1. Tax form 2010 Earned Income Only A dependent whose gross income is only earned income must file a return if the gross income is more than the amount listed in the following table. Tax form 2010 Marital Status Amount Single   Under 65 and not blind $6,100 Either 65 or older or blind $7,600 65 or older and blind $9,100 Married*   Under 65 and not blind $6,100 Either 65 or older or blind $7,300 65 or older and blind $8,500 *If a dependent's spouse itemizes deductions on a separate return, the dependent must file a return if the dependent has $5 or more of gross income (earned and/or unearned). Tax form 2010 Example. Tax form 2010 William is 16. Tax form 2010 His mother claims an exemption for him on her income tax return. Tax form 2010 He worked part time on weekends during the school year and full time during the summer. Tax form 2010 He earned $7,000 in wages. Tax form 2010 He did not have any unearned income. Tax form 2010 He must file a tax return because he has earned income only and his gross income is more than $6,100. Tax form 2010 If he is blind, he does not have to file a return because his gross income is not more than $7,600. Tax form 2010 Unearned Income Only A dependent whose gross income is only unearned income must file a return if the gross income is more than the amount listed in the following table. Tax form 2010 Marital Status Amount Single   Under 65 and not blind $1,000 Either 65 or older or blind $2,500 65 or older and blind $4,000 Married*   Under 65 and not blind $1,000 Either 65 or older or blind $2,200 65 or older and blind $3,400 *If a dependent's spouse itemizes deductions on a separate return, the dependent must file a return if the dependent has $5 or more of gross income (earned and/or unearned). Tax form 2010 Example. Tax form 2010 Sarah is 18 and single. Tax form 2010 Her parents can claim an exemption for her on their income tax return. Tax form 2010 She received $1,970 of taxable interest and dividend income. Tax form 2010 She did not work during the year. Tax form 2010 She must file a tax return because she has unearned income only and her gross income is more than $1,000. Tax form 2010 If she is blind, she does not have to file a return because she has unearned income only and her gross income is not more than $2,500. Tax form 2010 Election to report child's unearned income on parent's return. Tax form 2010   A parent of a child under age 19 (or under age 24 if a full-time student) may be able to elect to include the child's interest and dividend income on the parent's return. Tax form 2010 See Parent's Election To Report Child's Interest and Dividends in Part 2. Tax form 2010 If the parent makes this election, the child does not have to file a return. Tax form 2010 Both Earned and Unearned Income A dependent who has both earned and unearned income generally must file a return if the dependent's gross income is more than line 5 of the following worksheet. Tax form 2010 Filing Requirement Worksheet for Most Dependents 1. Tax form 2010 Enter dependent's earned income plus $350     2. Tax form 2010 Minimum amount   $1,000 3. Tax form 2010 Compare lines 1 and 2. Tax form 2010 Enter the larger amount     4. Tax form 2010 Maximum amount   6,100 5. Tax form 2010 Compare lines 3 and 4. Tax form 2010 Enter the smaller amount     6. Tax form 2010 Enter the dependent's gross income. Tax form 2010 If line 6 is more than line 5, the dependent must file an income tax return. Tax form 2010 If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. Tax form 2010       Table 1. Tax form 2010 2013 Filing Requirements for Dependents If your parent (or someone else) can claim you as a dependent, use this table to see if you must file a return. Tax form 2010   See the definitions of “dependent,”“earned income,”“unearned income,” and “gross income” in the Glossary. Tax form 2010   Single dependents—Were you either age 65 or older or blind?     No. Tax form 2010 You must file a return if any of the following apply. Tax form 2010       Your unearned income was over $1,000. Tax form 2010 Your earned income was over $6,100. Tax form 2010 Your gross income was more than the larger of—       $1,000, or Your earned income (up to $5,750) plus $350. Tax form 2010         Yes. Tax form 2010 You must file a return if any of the following apply. Tax form 2010     Your unearned income was over $2,500 ($4,000 if 65 or older and blind), Your earned income was over $7,600 ($9,100 if 65 or older and blind), Your gross income was more than the larger of—       $2,500 ($4,000 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,850 ($3,350 if 65 or older and blind). Tax form 2010       Married dependents—Were you either age 65 or older or blind?     No. Tax form 2010 You must file a return if any of the following apply. Tax form 2010       Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Tax form 2010 Your unearned income was over $1,000. Tax form 2010 Your earned income was over $6,100. Tax form 2010 Your gross income was more than the larger of—       $1,000, or Your earned income (up to $5,750) plus $350. Tax form 2010       Yes. Tax form 2010 You must file a return if any of the following apply. Tax form 2010       Your gross income was at least $5 and your spouse files a separate return and itemizes deductions. Tax form 2010 Your unearned income was over $2,200 ($3,400 if 65 or older and blind), Your earned income was over $7,300 ($8,500 if 65 or older and blind), Your gross income was more than the larger of—       $2,200 ($3,400 if 65 or older and blind), or Your earned income (up to $5,750) plus $1,550 ($2,750 if 65 or older and blind). Tax form 2010       Example 1. Tax form 2010 Joe is 20, single, not blind, and a full-time college student. Tax form 2010 He does not provide more than half of his own support, and his parents claim an exemption for him on their income tax return. Tax form 2010 He received $200 taxable interest income and earned $2,750 from a part-time job. Tax form 2010 He does not have to file a tax return because his gross income of $2,950 ($200 interest plus $2,750 in wages) is not more than $3,100, the amount on line 5 of his filled-in Filing Requirement Worksheet for Most Dependents (shown next). Tax form 2010 Filled-in Example 1 Filing Requirement Worksheet  for Most Dependents 1. Tax form 2010 Enter dependent's earned income plus $350   $ 3,100 2. Tax form 2010 Minimum amount   1,000 3. Tax form 2010 Compare lines 1 and 2. Tax form 2010 Enter the larger amount   3,100 4. Tax form 2010 Maximum amount   6,100 5. Tax form 2010 Compare lines 3 and 4. Tax form 2010 Enter the smaller amount   3,100 6. Tax form 2010 Enter the dependent's gross income. Tax form 2010 If line 6 is more than line 5, the dependent must file an income tax return. Tax form 2010 If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. Tax form 2010   $ 2,950   Example 2. Tax form 2010 The facts are the same as in Example 1 except that Joe had $600 taxable interest income. Tax form 2010 He must file a tax return because his gross income of $3,350 ($600 interest plus $2,750 wages) is more than $3,100, the amount on line 5 of his filled-in worksheet (shown next). Tax form 2010 Filled-in Example 2 Filing Requirement Worksheet for Most Dependents 1. Tax form 2010 Enter dependent's earned income plus $350   $ 3,100 2. Tax form 2010 Minimum amount   1,000 3. Tax form 2010 Compare lines 1 and 2. Tax form 2010 Enter the larger amount   3,100 4. Tax form 2010 Maximum amount   6,100 5. Tax form 2010 Compare lines 3 and 4. Tax form 2010 Enter the smaller amount   3,100 6. Tax form 2010 Enter the dependent's gross income. Tax form 2010 If line 6 is more than line 5, the dependent must file an income tax return. Tax form 2010 If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 6 is $5 or more. Tax form 2010   $ 3,350   Age 65 or older or blind. Tax form 2010 A dependent who is age 65 or older or blind must file a return if his or her gross income is more than line 7 of the following worksheet. Tax form 2010 Filing Requirement Worksheet  for Dependents Who Are Age 65 or Older or Blind 1. Tax form 2010 Enter dependent's earned income plus $350     2. Tax form 2010 Minimum amount   $1,000 3. Tax form 2010 Compare lines 1 and 2. Tax form 2010 Enter the larger amount     4. Tax form 2010 Maximum amount   6,100 5. Tax form 2010 Compare lines 3 and 4. Tax form 2010 Enter the smaller amount     6. Tax form 2010 Enter the amount from the following table that applies to the dependent       Marital Status Amount     Single         Either 65 or older or blind $1,500       65 or older and blind $3,000     Married         Either 65 or older or blind $1,200       65 or older and blind $2,400   7. Tax form 2010 Add lines 5 and 6. Tax form 2010 Enter the total     8. Tax form 2010 Enter the dependent's gross income. Tax form 2010 If line 8 is more than line 7, the dependent must file an income tax return. Tax form 2010 If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 8 is $5 or more     Example 3. Tax form 2010 The facts are the same as in Example 2 except that Joe is also blind. Tax form 2010 He does not have to file a return because his gross income of $3,350 is not more than $4,600, the amount on line 7 of his filled-in Filing Requirement Worksheet for Dependents Who Are Age 65 or Older or Blind (shown next). Tax form 2010   Filled-in Example 3 Filing Requirement Worksheet  for Dependents Who Are Age 65 or Older or Blind 1. Tax form 2010 Enter dependent's earned income plus $350   $3,100 2. Tax form 2010 Minimum amount   1,000 3. Tax form 2010 Compare lines 1 and 2. Tax form 2010 Enter the larger amount   3,100 4. Tax form 2010 Maximum amount   6,100 5. Tax form 2010 Compare lines 3 and 4. Tax form 2010 Enter the smaller amount   3,100 6. Tax form 2010 Enter the amount from the following table that applies to the dependent   1,500   Marital Status Amount     Single         Either 65 or older or blind $1,500       65 or older and blind $3,000     Married         Either 65 or older or blind $1,200       65 or older and blind $2,400   7. Tax form 2010 Add lines 5 and 6. Tax form 2010 Enter the total   4,600 8. Tax form 2010 Enter the dependent's gross income. Tax form 2010 If line 8 is more than line 7, the dependent must file an income tax return. Tax form 2010 If the dependent is married and his or her spouse itemizes deductions on a separate return, the dependent must file an income tax return if line 8 is $5 or more   $3,350 Other Filing Requirements Some dependents may have to file a tax return even if their income is less than the amount that would normally require them to file a return. Tax form 2010 A dependent must file a tax return if he or she owes any other taxes, such as: Social security and Medicare taxes on tips not reported to his or her employer or on wages received from an employer who did not withhold these taxes, Uncollected social security and Medicare or railroad retirement taxes on tips reported to his or her employer or on group-term life insurance, Alternative minimum tax, Additional tax on a health savings account from Form 8889, Part III, Recapture taxes, such as the tax from recapture of an education credit, or Additional tax on a qualified plan, including an individual retirement arrangement (IRA), or other tax-favored account. Tax form 2010 But if the dependent is filing a return only because of this tax, the dependent can file Form 5329 by itself. Tax form 2010 A dependent must also file a tax return if he or she: Had wages of $108. Tax form 2010 28 or more from a church or qualified church-controlled organization that is exempt from employer social security and Medicare taxes, or Had net earnings from self-employment of at least $400. Tax form 2010 Spouse itemizes. Tax form 2010   A dependent must file a return if the dependent's spouse itemizes deductions on a separate return and the dependent has $5 or more of gross income (earned and/or unearned). Tax form 2010 Should a Return Be Filed Even If Not Required? Even if a dependent does not meet any of the filing requirements discussed earlier, he or she should file a tax return if either of the following applies. Tax form 2010 Income tax was withheld from his or her income. Tax form 2010 He or she qualifies for the earned income credit, additional child tax credit, health coverage tax credit, or refundable American opportunity education credit. Tax form 2010 See the tax return instructions to find out who qualifies for these credits. Tax form 2010  By filing a return, the dependent can get a refund. Tax form 2010 Responsibility for Child's Return Generally, a child is responsible for filing his or her own tax return and for paying any tax, penalties, or interest on that return. Tax form 2010 If a child cannot file his or her own return for any reason, such as age, the child's parent, guardian, or other legally responsible person must file it for the child. Tax form 2010 Signing the child's return. Tax form 2010   If the child cannot sign his or her return, a parent or guardian must sign the child's name followed by the words “By (signature), parent (or guardian) for minor child. Tax form 2010 ” Authority of parent or guardian. Tax form 2010   A parent or guardian who signs a return on a child's behalf can deal with the IRS on all matters connected with the return. Tax form 2010   In general, a parent or guardian who does not sign the child's return can only provide information concerning the child's return and pay the child's tax. Tax form 2010 That parent or guardian is not entitled to receive information from the IRS or legally bind the child to a tax liability arising from the return. Tax form 2010 Third party designee. Tax form 2010   A child's parent or guardian who does not sign the child's return may be authorized, as a third party designee, to discuss the processing of the return with the IRS as well as provide information concerning the return. Tax form 2010 The child or the person signing the return on the child's behalf must check the “Yes” box in the “Third Party Designee” area of the return and name the parent or guardian as the designee. Tax form 2010   If designated, a parent or guardian can respond to certain IRS notices and receive information about the processing of the return and the status of a refund or payment. Tax form 2010 This designation does not authorize the parent or guardian to receive any refund check, bind the child to any tax liability, or otherwise represent the child before the IRS. Tax form 2010 See the return instructions for more information. Tax form 2010 Designated as representative. Tax form 2010   A parent or guardian who does not sign the child's return may be designated as the child's representative by the child or the person signing the return on the child's behalf. Tax form 2010 Form 2848, Power of Attorney and Declaration of Representative, is used to designate a child's representative. Tax form 2010 See Publication 947, Practice Before the IRS and Power of Attorney, for more information. Tax form 2010   If designated, a parent or guardian can receive information about the child's return but cannot legally bind the child to a tax liability unless authorized to do so by the law of the state in which the child lives. Tax form 2010 IRS notice. Tax form 2010   If you or the child receives a notice from the IRS concerning the child's return or tax liability, you should immediately inform the IRS that the notice concerns a child. Tax form 2010 The notice will show who to contact. Tax form 2010 The IRS will try to resolve the matter with the parent(s) or guardian(s) of the child consistent with their authority. Tax form 2010 Child's earnings. Tax form 2010   For federal income tax purposes, amounts a child earns by performing services are included in the gross income of the child and not the gross income of the parent. Tax form 2010 This is true even if, under state law, the parent has the right to the earnings and may actually have received them. Tax form 2010 If the child does not pay the tax due on this income, the parent may be liable for the tax. Tax form 2010 Child's expenses. Tax form 2010   Deductions for payments that are made out of a child's earnings are the child's, even if the payments are made by the parent. Tax form 2010 Example. Tax form 2010 You made payments on your child's behalf that are deductible as a business expense and a charitable contribution. Tax form 2010 You made the payments out of your child's earnings. Tax form 2010 These items can be deducted only on the child's return. Tax form 2010 Standard Deduction The standard deduction for an individual who can be claimed as a dependent on another person's tax return is generally limited to the larger of: $1,000, or The individual's earned income plus $350, but not more than the regular standard deduction (generally $6,100). Tax form 2010 However, the standard deduction may be higher for a dependent who: Is 65 or older, or Is blind. Tax form 2010 Certain dependents cannot claim any standard deduction. Tax form 2010 See Standard Deduction of Zero , later. Tax form 2010 Worksheet 1. Tax form 2010   Use Worksheet 1 to figure the dependent's standard deduction. Tax form 2010 Worksheet 1. Tax form 2010 Standard Deduction Worksheet for Dependents Use this worksheet only if someone else can claim you (or your spouse, if filing jointly) as a dependent. Tax form 2010 If you were 65 or older and/or blind, check the correct number of boxes below. Tax form 2010 Put the total number of boxes checked in box c and go to line 1. Tax form 2010 a. Tax form 2010 You 65 or older   Blind   b. Tax form 2010 Your spouse, if claiming  spouse's exemption 65 or older   Blind   c. Tax form 2010 Total boxes checked         1. Tax form 2010 Enter your earned income (defined below) plus $350. Tax form 2010 If none, enter -0-. Tax form 2010 1. Tax form 2010     2. Tax form 2010 Minimum amount. Tax form 2010   2. Tax form 2010 $1,000   3. Tax form 2010 Compare lines 1 and 2. Tax form 2010 Enter the larger of the two amounts here. Tax form 2010 3. Tax form 2010     4. Tax form 2010 Enter on line 4 the amount shown below for your filing status. Tax form 2010       Single or Married filing separately—$6,100 Married filing jointly—$12,200 Head of household—$8,950 4. Tax form 2010     5. Tax form 2010 Standard deduction. Tax form 2010         a. Tax form 2010 Compare lines 3 and 4. Tax form 2010 Enter the smaller amount here. Tax form 2010 If under 65 and not blind, stop here. Tax form 2010 This is your standard deduction. Tax form 2010 Otherwise, go on to line 5b. Tax form 2010 5a. Tax form 2010     b. Tax form 2010 If 65 or older or blind, multiply $1,500 ($1,200 if married) by the number in box c above. Tax form 2010 Enter the result here. Tax form 2010 5b. Tax form 2010     c. Tax form 2010 Add lines 5a and 5b. Tax form 2010 This is your standard deduction for 2013. Tax form 2010 5c. Tax form 2010     Earned income includes wages, salaries, tips, professional fees, and other compensation received for personal services you performed. Tax form 2010 It also includes any amount received as a scholarship that you must include in income. Tax form 2010   Example 1. Tax form 2010 Michael is single, age 15, and not blind. Tax form 2010 His parents can claim him as a dependent on their tax return. Tax form 2010 He has taxable interest income of $800 and wages of $150. Tax form 2010 He enters $500 (his earned income plus $350) on line 1 of Worksheet 1. Tax form 2010 On line 3, he enters $1,000, the larger of $500 or $1,000. Tax form 2010 Michael enters $6,100 on line 4. Tax form 2010 On line 5a, he enters $1,000, the smaller of $1,000 or $6,100. Tax form 2010 His standard deduction is $1,000. Tax form 2010 Example 2. Tax form 2010 Judy, a full-time student, is single, age 22, and not blind. Tax form 2010 Her parents can claim her as a dependent on their tax return. Tax form 2010 She has dividend income of $275 and wages of $2,500. Tax form 2010 She enters $2,850 (her earned income plus $350) on line 1 of Worksheet 1. Tax form 2010 On line 3, she enters $2,850, the larger of $2,850 or $1,000. Tax form 2010 She enters $6,100 on line 4. Tax form 2010 On line 5a, she enters $2,850 (the smaller of $2,850 or $6,100) as her standard deduction. Tax form 2010 Example 3. Tax form 2010 Amy, who is single, is claimed as a dependent on her parents' tax return. Tax form 2010 She is 18 years old and blind. Tax form 2010 She has taxable interest income of $1,000 and wages of $2,000. Tax form 2010 She enters $2,350 (her earned income plus $350) on line 1 of Worksheet 1. Tax form 2010 She enters $2,350 (the larger of $2,350 or $1,000) on line 3, $6,100 on line 4, and $2,350 (the smaller of $2,350 or $6,100) on line 5a. Tax form 2010 Because Amy is blind, she checks the box for blindness and enters “1” in box c at the top of Worksheet 1. Tax form 2010 She enters $1,500 (the number in box c times $1,500) on line 5b. Tax form 2010 Her standard deduction on line 5c is $3,850 ($2,350 + $1,500). Tax form 2010 Standard Deduction of Zero The standard deduction for the following dependents is zero. Tax form 2010 A married dependent filing a separate return whose spouse itemizes deductions. Tax form 2010 A dependent who files a return for a period of less than 12 months due to a change in his or her annual accounting period. Tax form 2010 A nonresident or dual-status alien dependent, unless the dependent is married to a U. Tax form 2010 S. Tax form 2010 citizen or resident alien at the end of the year and chooses to be treated as a U. Tax form 2010 S. Tax form 2010 resident for the year. Tax form 2010 See Publication 519, U. Tax form 2010 S. Tax form 2010 Tax Guide for Aliens, for information on making this choice. Tax form 2010 Example. Tax form 2010 Jennifer, who is a dependent of her parents, is entitled to file a joint return with her husband. Tax form 2010 However, her husband elects to file a separate return and itemize his deductions. Tax form 2010 Because he itemizes, Jennifer's standard deduction on her return is zero. Tax form 2010 She can, however, itemize any of her allowable deductions. Tax form 2010 Dependent's Own Exemption A person who can be claimed as a dependent on another taxpayer's return cannot claim his or her own exemption. Tax form 2010 This is true even if the other taxpayer does not actually claim the exemption. Tax form 2010 Example. Tax form 2010 James and Barbara can claim their child, Ben, as a dependent on their return. Tax form 2010 Ben is a college student who works during the summer and must file a tax return. Tax form 2010 Ben cannot claim his own exemption on his return. Tax form 2010 This is true even if James and Barbara do not claim him as a dependent on their return. Tax form 2010 Withholding From Wages Employers generally withhold federal income tax, social security tax, and Medicare tax from an employee's wages. Tax form 2010 If the employee claims exemption from withholding on Form W-4, the employer will not withhold federal income tax. Tax form 2010 The exemption from withholding does not apply to social security and Medicare taxes. Tax form 2010 Conditions for exemption from withholding. Tax form 2010   An employee can claim exemption from withholding for 2014 only if he or she meets both of the following conditions. Tax form 2010 For 2013, the employee had a right to a refund of all federal income tax withheld because he or she had no tax liability. Tax form 2010 For 2014, the employee expects a refund of all federal income tax withheld because he or she expects to have no tax liability. Tax form 2010 Dependents. Tax form 2010   An employee who is a dependent ordinarily cannot claim exemption from withholding if both of the following are true. Tax form 2010 The employee's gross income will be more than $1,000, the minimum standard deduction for 2014. Tax form 2010 The employee's unearned income will be more than $350. Tax form 2010 Exceptions. Tax form 2010   An employee may be able to claim exemption from withholding even if the employee is a dependent, if the employee: Is age 65 or older, Is blind, or Will claim on his or her 2014 tax return: Adjustments to income, Tax credits, or Itemized deductions. Tax form 2010 The above exceptions do not apply to supplemental wages greater than $1,000,000. Tax form 2010 For more information, see Exemption From Withholding in chapter 1 of Publication 505. Tax form 2010 Example. Tax form 2010 Guy is 17 and a student. Tax form 2010 During the summer he works part time at a grocery store. Tax form 2010 He expects to earn about $1,200 this year. Tax form 2010 He also worked at the store last summer and received a refund of all his withheld income tax because he did not have a tax liability. Tax form 2010 The only other income he expects during the year is $375 interest on a savings account. Tax form 2010 He expects that his parents will be able to claim him as a dependent on their tax return. Tax form 2010 He is not blind and will not claim adjustments to income, itemized deductions, a higher standard deduction, or tax credits on his return. Tax form 2010 Guy cannot claim exemption from withholding when he fills out Form W-4 because his parents will be able to claim him as a dependent, his gross income will be more than $1,000 (the minimum standard deduction amount) and his unearned income will be more than $350. Tax form 2010 Claiming exemption from withholding. Tax form 2010    To claim exemption from withholding, an employee must enter “Exempt” in the space provided on Form W-4, line 7. Tax form 2010 The employee must complete the rest of the form, as explained in the form instructions, and give it to his or her employer. Tax form 2010 Renewing an exemption from withholding. Tax form 2010   An exemption from withholding is good for only one year. Tax form 2010 An employee must file a new Form W-4 by February 15 each year to continue the exemption. Tax form 2010 Part 2. Tax form 2010 Tax on Unearned Income of Certain Children The two rules that follow may affect the tax on the unearned income of certain children. Tax form 2010 If the child's interest and dividend income (including capital gain distributions) total less than $10,000, the child's parent may be able to choose to include that income on the parent's return rather than file a return for the child. Tax form 2010 (See Parent's Election To Report Child's Interest and Dividends , later. Tax form 2010 ) If the child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. Tax form 2010 (See Tax for Certain Children Who Have Unearned Income , later. Tax form 2010 ) For these rules, the term “child” includes a legally adopted child and a stepchild. Tax form 2010 These rules apply whether or not the child is a dependent. Tax form 2010 These rules do not apply if neither of the child's parents were living at the end of the year. Tax form 2010 Which Parent's Return To Use If a child's parents are married to each other and file a joint return, use the joint return to figure the tax on the child's unearned income. Tax form 2010 The tax rate and other return information from that return are used to figure the child's tax as explained later under Tax for Certain Children Who Have Unearned Income . Tax form 2010 Parents Who Do Not File a Joint Return For parents who do not file a joint return, the following discussions explain which parent's tax return must be used to figure the tax. Tax form 2010 Only the parent whose tax return is used can make the election described under Parent's Election To Report Child's Interest and Dividends . Tax form 2010 Parents are married. Tax form 2010   If the child's parents file separate returns, use the return of the parent with the greater taxable income. Tax form 2010 Parents not living together. Tax form 2010   If the child's parents are married to each other but not living together, and the parent with whom the child lives (the custodial parent) is considered unmarried, use the return of the custodial parent. Tax form 2010 If the custodial parent is not considered unmarried, use the return of the parent with the greater taxable income. Tax form 2010   For an explanation of when a married person living apart from his or her spouse is considered unmarried, see Head of Household in Publication 501. Tax form 2010 Parents are divorced. Tax form 2010   If the child's parents are divorced or legally separated, and the parent who had custody of the child for the greater part of the year (the custodial parent) has not remarried, use the return of the custodial parent. Tax form 2010 Custodial parent remarried. Tax form 2010   If the custodial parent has remarried, the stepparent (rather than the noncustodial parent) is treated as the child's other parent. Tax form 2010 Therefore, if the custodial parent and the stepparent file a joint return, use that joint return. Tax form 2010 Do not use the return of the noncustodial parent. Tax form 2010   If the custodial parent and the stepparent are married, but file separate returns, use the return of the one with the greater taxable income. Tax form 2010 If the custodial parent and the stepparent are married but not living together, the earlier discussion under Parents not living together applies. Tax form 2010 Parents never married. Tax form 2010   If a child's parents have never been married to each other, but lived together all year, use the return of the parent with the greater taxable income. Tax form 2010 If the parents did not live together all year, the rules explained earlier under Parents are divorced apply. Tax form 2010 Widowed parent remarried. Tax form 2010   If a widow or widower remarries, the new spouse is treated as the child's other parent. Tax form 2010 The rules explained earlier under Custodial parent remarried apply. Tax form 2010 Parent's Election To Report Child's Interest and Dividends You may be able to elect to include your child's interest and dividend income (including capital gain distributions) on your tax return. Tax form 2010 If you do, your child will not have to file a return. Tax form 2010 You can make this election only if all the following conditions are met. Tax form 2010 Your child was under age 19 (or under age 24 if a full-time student) at the end of the year. Tax form 2010 Your child had income only from interest and dividends (including capital gain distributions and Alaska Permanent Fund dividends). Tax form 2010 The child's gross income was less than $10,000. Tax form 2010 The child is required to file a return unless you make this election. Tax form 2010 The child does not file a joint return for the year. Tax form 2010 No estimated tax payment was made for the year, and no overpayment from the previous year (or from any amended return) was applied to this year under your child's name and social security number. Tax form 2010 No federal income tax was withheld from your child's income under the backup withholding rules. Tax form 2010 You are the parent whose return must be used when applying the special tax rules for children. Tax form 2010 (See Which Parent's Return To Use , earlier. Tax form 2010 ) These conditions are also shown in Figure 1. Tax form 2010 Certain January 1 birthdays. Tax form 2010   A child born on January 1, 1995, is considered to be age 19 at the end of 2013. Tax form 2010 You cannot make this election for such a child unless the child was a full-time student. Tax form 2010   A child born on January 1, 1990, is considered to be age 24 at the end of 2013. Tax form 2010 You cannot make this election for such a child. Tax form 2010 How to make the election. Tax form 2010    Make the election by attaching Form 8814 to your Form 1040 or Form 1040NR. Tax form 2010 (If you make this election, you cannot file Form 1040A or Form 1040EZ. Tax form 2010 ) Attach a separate Form 8814 for each child for whom you make the election. Tax form 2010 You can make the election for one or more children and not for others. Tax form 2010 Effect of Making the Election The federal income tax on your child's income may be more if you make the Form 8814 election. Tax form 2010 Rate may be higher. Tax form 2010   If your child received qualified dividends or capital gain distributions, you may pay up to $100 more tax if you make this election instead of filing a separate tax return for the child. Tax form 2010 This is because the tax rate on the child's income between $1,000 and $2,000 is 10% if you make this election. Tax form 2010 However, if you file a separate return for the child, the tax rate may be as low as 0% (zero percent) because of the preferential tax rates for qualified dividends and capital gain distributions. Tax form 2010 Deductions you cannot take. Tax form 2010   By making the Form 8814 election, you cannot take any of the following deductions that the child would be entitled to on his or her return. Tax form 2010 The additional standard deduction if the child is blind. Tax form 2010 The deduction for a penalty on an early withdrawal of your child's savings. Tax form 2010 Itemized deductions (such as your child's investment expenses or charitable contributions). Tax form 2010 Figure 1. Tax form 2010 Can You Include Your Child's Income On Your Tax Return? Please click here for the text description of the image. Tax form 2010 Figure 1. Tax form 2010 Can You Include Your Child's Income On Your Tax Return? Deductible investment interest. Tax form 2010   If you use Form 8814, your child's unearned income is considered your unearned income. Tax form 2010 To figure the limit on your deductible investment interest, add the child's unearned income to yours. Tax form 2010 However, if your child received qualified dividends, capital gain distributions, or Alaska Permanent Fund dividends, see chapter 3 of Publication 550 for information about how to figure the limit. Tax form 2010 Alternative minimum tax. Tax form 2010    If your child received tax-exempt interest (or exempt-interest dividends paid by a regulated investment company) from certain private activity bonds, you must determine if that interest is a tax preference item for alternative minimum tax (AMT) purposes. Tax form 2010 If it is, you must include it with your own tax preference items when figuring your AMT. Tax form 2010 See Form 6251, Alternative Minimum Tax—Individuals, and its instructions for details. Tax form 2010 Reduced deductions or credits. Tax form 2010   If you use Form 8814, your increased adjusted gross income may reduce certain deductions or credits on your return, including the following. Tax form 2010 Deduction for contributions to a traditional individual retirement arrangement (IRA). Tax form 2010 Deduction for student loan interest. Tax form 2010 Itemized deductions for medical expenses, casualty and theft losses, and certain miscellaneous expenses. Tax form 2010 Credit for child and dependent care expenses. Tax form 2010 Child tax credit. Tax form 2010 Education tax credits. Tax form 2010 Earned income credit. Tax form 2010 Penalty for underpayment of estimated tax. Tax form 2010   If you make this election for 2013 and did not have enough tax withheld or pay enough estimated tax to cover the tax you owe, you may be subject to a penalty. Tax form 2010 If you plan to make this election for 2014, you may need to increase your federal income tax withholding or your estimated tax payments to avoid the penalty. Tax form 2010 Get Publication 505 for more information. Tax form 2010 Figuring Child's Income Use Form 8814, Part I, to figure your child's interest and dividend income to report on your return. Tax form 2010 Only the amount over $2,000 is added to your income. Tax form 2010 The amount over $2,000 is shown on Form 8814, line 6. Tax form 2010 Unless the child's income includes qualified dividends or capital gain distributions (discussed next), the same amount is shown on Form 8814, line 12. Tax form 2010 Include the amount from Form 8814, line 12, on Form 1040 or Form 1040NR, line 21. Tax form 2010 If you file more than one Form 8814, include the total amounts from line 12 of all your Forms 8814 on Form 1040 or Form 1040NR, line 21. Tax form 2010 On the dotted line next to line 21, enter “Form 8814” and the total of the Form 8814, line 12 amounts. Tax form 2010 Note. Tax form 2010 The tax on the first $2,000 is figured on Form 8814, Part II. Tax form 2010 See Figuring Additional Tax , later. Tax form 2010 Qualified dividends. Tax form 2010   Enter on Form 8814, line 2a, any ordinary dividends your child received. Tax form 2010 This amount may include qualified dividends. Tax form 2010 Qualified dividends are those dividends reported on Form 1040, line 9b, or Form 1040NR, line 10b, and are eligible for lower tax rates that apply to a net capital gain. Tax form 2010 For detailed information about qualified dividends, see Publication 550. Tax form 2010   If your child received qualified dividends, the amount of these dividends that is added to your income must be reported on Form 1040, lines 9a and 9b, or Form 1040NR, lines 10a and 10b. Tax form 2010 You do not include these dividends on Form 8814, line 12, or on line 21 of Form 1040 or Form 1040NR. Tax form 2010   Enter the child's qualified dividends on Form 8814, line 2b. Tax form 2010 But do not include this amount on Form 1040, lines 9a and 9b, or Form 1040NR, lines 10a and 10b. Tax form 2010 Instead, include the amount from Form 8814, line 9, on Form 1040, lines 9a and 9b, or Form 1040NR, lines 10a and 10b. Tax form 2010 (The amount on Form 8814, line 9, may be less than the amount on Form 8814, line 2b, because lines 7 through 12 of the form divide the $2,000 base amount on Form 8814, line 5, between the child's qualified dividends, capital gain distributions, and other interest and dividend income, reducing each of those amounts. Tax form 2010 ) Capital gain distributions. Tax form 2010   Enter on Form 8814, line 3, any capital gain distributions your child received. Tax form 2010 The amount of these distributions that is added to your income must be reported on Schedule D (Form 1040), line 13, or, if you are not required to file Schedule D, on Form 1040, line 13, or Form 1040NR, line 14. Tax form 2010 You do not include it on Form 8814, line 12, or on line 21 of Form 1040 or Form 1040NR. Tax form 2010   Include the amount from Form 8814, line 10, on Schedule D, line 13; Form 1040, line 13; or Form 1040NR, line 14, whichever applies. Tax form 2010 (The amount on Form 8814, line 10, may be less than the amount on Form 8814, line 3, because lines 7 through 12 of the form divide the $2,000 base amount on Form 8814, line 5, between the child's qualified dividends, capital gain distributions, and other interest and dividend income, reducing each of those amounts. Tax form 2010 ) Collectibles (28% rate) gain. Tax form 2010    If any of the child's capital gain distributions are reported on Form 1099-DIV as collectibles (28% rate) gain, you must determine how much to also include on line 4 of the 28% Rate Gain Worksheet, in the instructions for Schedule D, line 18. Tax form 2010 Multiply the child's capital gain distribution included on Schedule D, line 13, by a fraction. Tax form 2010 The numerator is the part of the child's total capital gain distribution that is collectibles (28% rate) gain. Tax form 2010 The denominator is the child's total capital gain distribution. Tax form 2010 Enter the result on line 4 of the 28% Rate Gain Worksheet. Tax form 2010 Unrecaptured section 1250 gain. Tax form 2010   If any of the child's capital gain distributions are reported on Form 1099-DIV as unrecaptured section 1250 gain, you must determine how much to include on line 11 of the Unrecaptured Section 1250 Gain Worksheet in the instructions for Schedule D, line 19. Tax form 2010 Multiply the child's capital gain distribution included on Schedule D, line 13, by a fraction. Tax form 2010 The numerator is the part of the child's total capital gain distribution that is unrecaptured section 1250 gain. Tax form 2010 The denominator is the child's total capital gain distribution. Tax form 2010 Enter the result on the Unrecaptured Section 1250 Gain Worksheet, line 11. Tax form 2010 Section 1202 gain. Tax form 2010   If any of the child's capital gain distributions are reported as section 1202 gain (gain on qualified small business stock) on Form 1099-DIV, part or all of that gain may be eligible for the section 1202 exclusion. Tax form 2010 (For information about the exclusion, see chapter 4 of Publication 550. Tax form 2010 ) To figure that part, multiply the child's capital gain distribution included on Schedule D, line 13, by a fraction. Tax form 2010 The numerator is the part of the child's total capital gain distribution that is section 1202 gain. Tax form 2010 The denominator is the child's total capital gain distribution. Tax form 2010 Your section 1202 exclusion is generally 50% of the result, but may be subject to a limit. Tax form 2010 In some cases, the exclusion is more than 50%. Tax form 2010 See the instructions for Schedule D for details and information on how to report the exclusion amount. Tax form 2010 Example. Tax form 2010 Fred is 6 years old. Tax form 2010 In 2013, he received dividend income of $2,100, which included $1,575 of ordinary dividends and a $525 capital gain distribution from a mutual fund. Tax form 2010 (None of the distributions were reported on Form 1099-DIV as unrecaptured section 1250 gain, section 1202 gain, or collectibles (28% rate) gain. Tax form 2010 ) All of the ordinary dividends are qualified dividends. Tax form 2010 He has no other income and is not subject to backup withholding. Tax form 2010 No estimated tax payments were made under his name and social security number. Tax form 2010 Fred's parents elect to include Fred's income on their tax return instead of filing a return for him. Tax form 2010 They figure the amount to report on Form 1040, lines 9a and 9b, the amount to report on their Schedule D, line 13, and the amount to report on Form 1040, line 21, as follows. Tax form 2010 They leave lines 1a and 1b of Form 8814 blank because Fred does not have any interest income. Tax form 2010 They enter his ordinary dividends of $1,575 on lines 2a and 2b because all of Fred's ordinary dividends are qualified dividends. Tax form 2010 They enter the amount of Fred's capital gain distributions, $525, on line 3. Tax form 2010 Next, they add the amounts on lines 1a, 2a, and 3 and enter the result, $2,100, on line 4. Tax form 2010 They subtract the base amount on line 5, $2,000, from the amount on line 4, $2,100, and enter the result, $100, on line 6. Tax form 2010 This is the total amount from Form 8814 to be reported on their return. Tax form 2010 Next, they figure how much of this amount is qualified dividends and how much is capital gain distributions. Tax form 2010 They divide the amount on line 2b, $1,575, by the amount on line 4, $2,100. Tax form 2010 They enter the result, . Tax form 2010 75, on line 7. Tax form 2010 They divide the amount on line 3, $525, by the amount on line 4, $2,100. Tax form 2010 They enter the result, . Tax form 2010 25, on line 8. Tax form 2010 They multiply the amount on line 6, $100, by the decimal on line 7, . Tax form 2010 75, and enter the result, $75, on line 9. Tax form 2010 They multiply the amount on line 6, $100, by the decimal on line 8, . Tax form 2010 25, and enter the result, $25, on line 10. Tax form 2010 They include the amount from line 9, $75, on lines 9a and 9b of their Form 1040 and enter “Form 8814 – $75” on the dotted lines next to lines 9a and 9b. Tax form 2010 They include the amount from line 10, $25, on line 13 of their Schedule D (Form 1040) and enter “Form 8814 – $25” on the dotted line next to Schedule D, line 13. Tax form 2010 They enter $100 ($75 + $25) on line 11 and -0- ($100 – $100) on line 12. Tax form 2010 Because the amount on line 12 is -0-, they do not include any amount from Form 8814 on their Form 1040, line 21. Tax form 2010 Figuring Additional Tax Use Form 8814, Part II, to figure the tax on the $2,000 of your child's interest and dividends that you do not include in your income. Tax form 2010 This tax is added to the tax figured on your income. Tax form 2010 This additional tax is the smaller of: 10% x (your child's gross income − $1,000), or $100. Tax form 2010 Include the amount from line 15 of all your Forms 8814 in the total on Form 1040, line 44, or Form 1040NR, line 42. Tax form 2010 Check box a on Form 1040, line 44, or Form 1040NR, line 42. Tax form 2010 Tax for Certain Children Who Have Unearned Income If a child's interest, dividends, and other unearned income total more than $2,000, part of that income may be taxed at the parent's tax rate instead of the child's tax rate. Tax form 2010 If the parent does not or cannot choose to include the child's income on the parent's return, use Form 8615 to figure the child's tax. Tax form 2010 Attach the completed form to the child's Form 1040, Form 1040A, or Form 1040NR. Tax form 2010 When Form 8615 must be filed. Tax form 2010   Form 8615 must be filed for a child if all of the following statements are true. Tax form 2010 The child's unearned income was more than $2,000. Tax form 2010 The child is required to file a return for 2013. Tax form 2010 The child either: Was under age 18 at the end of the year, Was age 18 at the end of the year and did not have earned income that was more than half of his or her support, or Was over age 18 and under age 24 at the end of the year, was a full-time student, and did not have earned income that was more than half of his or her support. Tax form 2010 At least one of the child's parents was alive at the end of 2013. Tax form 2010 The child does not file a joint return for 2013. Tax form 2010 These conditions are also shown in Figure 2. Tax form 2010 Certain January 1 birthdays. Tax form 2010   Use the following chart to determine whether certain children with January 1 birthdays meet condition 3 under When Form 8615 must be filed. Tax form 2010 IF a child was born on. Tax form 2010 . Tax form 2010 . Tax form 2010 THEN, at the end of 2013, the child is considered to be. Tax form 2010 . Tax form 2010 . Tax form 2010 January 1, 1996 18* January 1, 1995 19** January 1, 1990 24*** *This child is not under age 18. Tax form 2010 The child meets condition 3 only if the child did not have earned income that was more than half of the child's support. Tax form 2010  **This child meets condition 3 only if the child was a full-time student who did not have earned income that was more than half of the child's support. Tax form 2010  ***Do not use Form 8615 for this child. Tax form 2010 Figure 2. Tax form 2010 Do You Have To Use Form 8615 To Figure Your Child's Tax? Please click here for the text description of the image. Tax form 2010 Figure 2. Tax form 2010 Do You Have To Use Form 8615 To Figure Your Child's Tax? Providing Parental Information (Form 8615, Lines A–C) On Form 8615, lines A and B, enter the parent's name and social security number. Tax form 2010 (If the parents filed a joint return, enter the name and social security number listed first on the joint return. Tax form 2010 ) On line C, check the box for the parent's filing status. Tax form 2010 See Which Parent's Return To Use, earlier, for information on which parent's return information must be used on Form 8615. Tax form 2010 Parent with different tax year. Tax form 2010   If the parent and the child do not have the same tax year, complete Form 8615 using the information on the parent's return for the tax year that ends in the child's tax year. Tax form 2010 Example. Tax form 2010 Kimberly must use her mother's tax and taxable income to complete her Form 8615 for calendar year 2013 (January 1 – December 31). Tax form 2010 Kimberly's mother files her tax return on a fiscal year basis (July 1 – June 30). Tax form 2010 Kimberly must use the information on her mother's return for the tax year ending June 30, 2013, to complete her 2013 Form 8615. Tax form 2010 Parent's return information not known timely. Tax form 2010   If the information needed from the parent's return is not known by the time the child's return is due (usually April 15), you can file the return using estimates. Tax form 2010   You can use any reasonable estimate. Tax form 2010 This includes using information from last year's return. Tax form 2010 If you use an estimated amount on Form 8615, enter “Estimated” on the line next to the amount. Tax form 2010   When you get the correct information, file an amended return on Form 1040X, Amended U. Tax form 2010 S. Tax form 2010 Individual Income Tax Return. Tax form 2010 Extension of time to file. Tax form 2010   Instead of using estimates, you can get an automatic 6-month extension of time to file if, by the date your return is due, you file Form 4868, Application for Automatic Extension of Time To File U. Tax form 2010 S. Tax form 2010 Individual Income Tax Return. Tax form 2010 See the instructions for Form 4868 for details. Tax form 2010    An extension of time to file is not an extension of time to pay. Tax form 2010 You must make an accurate estimate of the tax for 2013. Tax form 2010 If you do not pay the full amount due by the regular due date, the child will owe interest and may also be charged penalties. Tax form 2010 See Form 4868 and its instructions. Tax form 2010 Parent's return information not available. Tax form 2010   If a child cannot get the required information about his or her parent's tax return, the child (or the child's legal representative) can request the necessary information from the Internal Revenue Service (IRS). Tax form 2010 How to request. Tax form 2010   After the end of the tax year, send a signed, written request for the information to the Internal Revenue Service Center where the parent's return will be filed. Tax form 2010 (The IRS cannot process a request received before the end of the tax year. Tax form 2010 )    You should also consider getting an extension of time to file the child's return, because there may be a delay in getting the requested information. Tax form 2010   The request must contain all of the following. Tax form 2010 A statement that you are making the request to comply with section 1(g) of the Internal Revenue Code and that you have tried to get the information from the parent. Tax form 2010 Proof of the child's age (for example, a copy of the child's birth certificate). Tax form 2010 Evidence the child has more than $2,000 of unearned income (for example, a copy of the child's prior year tax return or copies of Forms 1099 for the current year). Tax form 2010 The name, address, social security number (if known), and filing status (if known) of the parent whose information is to be shown on Form 8615. Tax form 2010    A child's legal representative making the request should include a copy of his or her Power of Attorney, such as Form 2848, or proof of legal guardianship. Tax form 2010 Step 1. Tax form 2010 Figuring the Child's Net Unearned Income (Form 8615, Part I) The first step in figuring a child's tax using Form 8615 is to figure the child's net unearned income. Tax form 2010 To do that, use Form 8615, Part I. Tax form 2010 Line 1 (Unearned Income) If the child had no earned income, enter on this line the adjusted gross income shown on the child's return. Tax form 2010 Adjusted gross income is shown on Form 1040, line 38; Form 1040A, line 22; or Form 1040NR, line 37. Tax form 2010 Form 1040EZ and Form 1040NR-EZ cannot be used if Form 8615 must be filed. Tax form 2010 If the child had earned income, figure the amount to enter on Form 8615, line 1, by using the worksheet in the instructions for the form. Tax form 2010 However, use the following worksheet if: the child has excluded any foreign earned income, deducted a loss from self-employment, or has a net operating loss from another year. Tax form 2010 Alternate Worksheet for Form 8615, Line 1 A. Tax form 2010 Enter the amount from the child's Form 1040, line 22, or Form 1040NR, line 23   B. Tax form 2010 Enter the total of any net loss  from self-employment, any net operating loss deduction, any foreign earned income exclusion, and any foreign housing exclusion from the child's Form 1040 or Form 1040NR. Tax form 2010 Enter this total as a positive number (greater than zero)   C. Tax form 2010 Add line A and line B and  enter the total   D. Tax form 2010 Enter the child's earned income plus any amount from the child's Form 1040, line 30, or the child's Form 1040NR, line 30     Generally, the child's earned income is the total of the amounts reported on Form 1040, lines 7, 12, and 18 (if line 12 or 18 is a loss, use zero) or Form 1040NR, lines 8, 13, and 19 (if line 13 or 19 is a loss, use zero)   E. Tax form 2010 Subtract line D from line C. Tax form 2010 Enter the result here and on Form 8615, line 1   Unearned income defined. Tax form 2010   Unearned income is generally all income other than salaries, wages, and other amounts received as pay for work actually performed. Tax form 2010 It includes taxable interest, dividends, capital gains (including capital gain distributions), the taxable part of social security and pension payments, certain distributions from trusts, and unemployment compensation. Tax form 2010 Unearned income includes amounts produced by assets the child obtained with earned income (such as interest on a savings account into which the child deposited wages). Tax form 2010 Nontaxable income. Tax form 2010   For this purpose, unearned income includes only amounts the child must include in gross income. Tax form 2010 Nontaxable unearned income, such as tax-exempt interest and the nontaxable part of social security and pension payments, is not included. Tax form 2010 Capital loss. Tax form 2010   A child's capital losses are taken into account in figuring the child's unearned income. Tax form 2010 Capital losses are first applied against capital gains. Tax form 2010 If the capital losses are more than the capital gains, the difference (up to $3,000) is subtracted from the child's interest, dividends, and other unearned income. Tax form 2010 Any difference over $3,000 is carried to the next year. Tax form 2010 Income from property received as a gift. Tax form 2010   A child's unearned income includes all income produced by property belonging to the child. Tax form 2010 This is true even if the property was transferred to the child, regardless of when the property was transferred or purchased or who transferred it. Tax form 2010   A child's unearned income includes income produced by property given as a gift to the child. Tax form 2010 This includes gifts to the child from grandparents or any other person and gifts made under the Uniform Gift to Minors Act. Tax form 2010 Example. Tax form 2010 Amanda Black, age 13, received the following income. Tax form 2010 Dividends—$800 Wages—$2,100 Taxable interest—$1,200 Tax-exempt interest—$100 Capital gains—$300 Capital losses—($200) The dividends were qualified dividends on stock given to her by her grandparents. Tax form 2010 Amanda's unearned income is $2,100. Tax form 2010 This is the total of the dividends ($800), taxable interest ($1,200), and capital gains reduced by capital losses ($300 − $200 = $100). Tax form 2010 Her wages are earned (not unearned) income because they are received for work actually performed. Tax form 2010 Her tax-exempt interest is not included because it is nontaxable. Tax form 2010 Trust income. Tax form 2010   If a child is the beneficiary of a trust, distributions of taxable interest, dividends, capital gains, and other unearned income from the trust are unearned income to the child. Tax form 2010   However, taxable distributions from a qualified disability trust are considered earned income for the purposes of completing Form 8615. Tax form 2010 See the Form 8615 instructions for details. Tax form 2010 Adjustment to income. Tax form 2010   In figuring the amount to enter on line 1, the child's unearned income is reduced by any penalty on the early withdrawal of savings. Tax form 2010 Line 2 (Deductions) If the child does not itemize deductions on Schedule A (Form 1040 or Form 1040NR), enter $2,000 on line 2. Tax form 2010 If the child itemizes deductions, enter on line 2 the larger of: $1,000 plus the portion of the child's itemized deductions on Schedule A (Form 1040), line 29 (or Schedule A (Form 1040NR), line 15), that are directly connected with the production of the unearned income entered on line 1, or $2,000. Tax form 2010 Directly connected. Tax form 2010   Itemized deductions are directly connected with the production of unearned income if they are for expenses paid to produce or collect taxable income or to manage, conserve, or maintain property held for producing income. Tax form 2010 These expenses include custodian fees and service charges, service fees to collect taxable interest and dividends, and certain investment counsel fees. Tax form 2010    These expenses are added to certain other miscellaneous itemized deductions on Schedule A (Form 1040). Tax form 2010 Only the amount greater than 2% of the child's adjusted gross income can be deducted. Tax form 2010 See Publication 529, Miscellaneous Deductions, for more information. Tax form 2010 Example 1. Tax form 2010 Roger, age 12, has unearned income of $8,000, no other income, no adjustments to income, and itemized deductions of $300 (net of the 2%-of-adjusted-gross-income limit) that are directly connected with his unearned income. Tax form 2010 His adjusted gross income is $8,000, which is entered on Form 1040, line 38, and on Form 8615, line 1. Tax form 2010 Roger enters $2,000 on line 2 because that is more than the total of $1,000 plus his directly-connected itemized deductions of $300. Tax form 2010 Example 2. Tax form 2010 Eleanor, age 8, has unearned income of $16,000 and an early withdrawal penalty of $100. Tax form 2010 She has no other income. Tax form 2010 She has itemized deductions of $1,050 (net of the 2%-of-adjusted-gross-income limit) that are directly connected with the production of her unearned income. Tax form 2010 Her adjusted gross income, entered on line 1, is $15,900 ($16,000 − $100). Tax form 2010 The amount on line 2 is $2,050. Tax form 2010 This is the larger of: $1,000 plus the $1,050 of directly connected itemized deductions, or $2,000. Tax form 2010 Line 3 Subtract line 2 from line 1 and enter the result on this line. Tax form 2010 If zero or less, do not complete the rest of the form. Tax form 2010 However, you must still attach Form 8615 to the child's tax return. Tax form 2010 Figure the tax on the child's taxable income in the normal manner. Tax form 2010 Line 4 (Child's Taxable Income) Enter on line 4 the child's taxable income from Form 1040, line 43; Form 1040A, line 27; or Form 1040NR, line 41. Tax form 2010 Child files Form 2555 or 2555-EZ. Tax form 2010   If the child files Form 2555 or 2555-EZ to claim the foreign earned income exclusion, housing exclusion, or housing deduction, the Foreign Earned Income Tax Worksheet (in the Form 1040 instructions) is used to figure the child's tax. Tax form 2010 Enter the amount from line 3 of the Foreign Earned Income Tax Worksheet as the child's taxable income on Form 8615, line 4. Tax form 2010 Line 5 (Net Unearned Income) A child's net unearned income cannot be more than his or her taxable income. Tax form 2010 Enter on Form 8615, line 5, the smaller of line 3 or line 4. Tax form 2010 This is the child's net unearned income. Tax form 2010 If zero or less, do not complete the rest of the form. Tax form 2010 However, you must still attach Form 8615 to the child's tax return. Tax form 2010 Figure the tax on the child's taxable income in the normal manner. Tax form 2010 Step 2. Tax form 2010 Figuring a Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) The next step in completing Form 8615 is to figure a tentative tax on the child's net unearned income at the parent's tax rate. Tax form 2010 The tentative tax at the parent's tax rate is the difference between the tax on the parent's taxable income figured with the child's net unearned income (plus the net unearned income of any other child whose Form 8615 includes the tax return information of that parent) and the tax figured without it. Tax form 2010 When figuring the tentative tax at the parent's tax rate on Form 8615, do not refigure any of the exclusions, deductions, or credits on the parent's return because of the child's net unearned income. Tax form 2010 For example, do not refigure the medical expense deduction. Tax form 2010 Figure the tentative tax on Form 8615, lines 6 through 13. Tax form 2010 Line 6 (Parent's Taxable Income) Enter on line 6 the amount from the parent's Form 1040, line 43; Form 1040A, line 27; Form 1040EZ, line 6; Form 1040NR, line 41; or Form 1040NR-EZ, line 14. Tax form 2010 If the parent's taxable income is zero or less, enter zero on line 6. Tax form 2010 Parent files Form 2555 or 2555-EZ. Tax form 2010   If the parent files Form 2555 or 2555-EZ to claim the foreign earned income exclusion, housing exclusion, or housing deduction, the Foreign Earned Income Tax Worksheet in the Form 1040 instructions is used to figure the parent's tax. Tax form 2010 Enter the amount from line 3 of the Foreign Earned Income Tax Worksheet as the parent's taxable income, on line 6 of Form 8615. Tax form 2010 Line 7 (Net Unearned Income of Other Children) If the tax return information of the parent is also used on any other child's Form 8615, enter on line 7 the total of the amounts from line 5 of all the other children's Forms 8615. Tax form 2010 Do not include the amount from line 5 of the Form 8615 being completed. Tax form 2010 (The term “other child” means any other child whose Form 8615 uses the tax information of the parent identified on Lines A and B of Form 8615. Tax form 2010 ) Example. Tax form 2010 Paul and Jane Persimmon have three children, Sharon, Jerry, and Mike, who must attach Form 8615 to their tax returns. Tax form 2010 The children's net unearned income amounts on line 5 of their Forms 8615 are: Sharon—$800 Jerry—$600 Mike—$1,000 Line 7 of Sharon's Form 8615 will show $1,600, the total of the amounts on line 5 of Jerry's and Mike's Forms 8615. Tax form 2010 Line 7 of Jerry's Form 8615 will show $1,800 ($800 + $1,000). Tax form 2010 Line 7 of Mike's Form 8615 will show $1,400 ($800 + $600). Tax form 2010 Other children's information not available. Tax form 2010   If the net unearned income of the other children is not available when the return is due, either file the return using estimates or get an extension of time to file. Tax form 2010 Estimates and extensions are discussed earlier under Providing Parental Information (Form 8615, Lines A–C) . Tax form 2010 Line 8 (Parent's Taxable Income Plus Children's Net Unearned Income) Enter on this line the total of lines 5, 6, and 7. Tax form 2010 You must determine the amount of net capital gain and qualified dividends included on this line before completing Form 8615, line 9. Tax form 2010 Net capital gain. Tax form 2010   Net capital gain is the smaller of the gain, if any, on Schedule D (Form 1040), line 15, or the gain, if any, on Schedule D, line 16. Tax form 2010 If Schedule D is not required, it is the amount on Form 1040, line 13; Form 1040A, line 10; or Form 1040NR, line 14. Tax form 2010 Qualified dividends. Tax form 2010   Qualified dividends are those dividends reported on line 9b of Form 1040 or Form 1040A, or line 10b of Form 1040NR. Tax form 2010 Net capital gain and qualified dividends on line 8. Tax form 2010   If neither the child, nor the parent, nor any other child has net capital gain, the net capital gain on line 8 is zero. Tax form 2010   If neither the child, nor the parent, nor any other child has qualified dividends, the amount of qualified dividends on line 8 is zero. Tax form 2010   If the child, parent, or any other child has net capital gain, figure the amount of net capital gain included on line 8 by adding together the net capital gain amounts included on lines 5, 6, and 7 of Form 8615. Tax form 2010   If the child, parent, or any other child has qualified dividends, figure the amount of qualified dividends included on line 8 by adding together the qualified dividend amounts included on lines 5, 6, and 7. Tax form 2010   Use the instructions for Form 8615, line 8, including the appropriate Line 5 Worksheet, to find these amounts. Tax form 2010 See the instructions for Form 8615 for more details. Tax form 2010 Note. Tax form 2010 The amount of any net capital gain or qualified dividends is not separately reported on line 8. Tax form 2010 It is  needed, however, when figuring the tax on line 9. Tax form 2010 Line 9 (Tax on Parent's Taxable Income Plus Children's Net Unearned Income) Figure the tax on the amount on line 8 using the Tax Table, the Tax Computation Worksheet, the Qualified Dividends and Capital Gain Tax Worksheet (in the Form 1040, 1040A, or 1040NR instructions), the Schedule D Tax Worksheet (in the Schedule D instructions), or Schedule J (Form 1040), as follows. Tax form 2010 If line 8 does not include any net capital gain or qualified dividends, use the Tax Table or Tax Computation Worksheet to figure this tax. Tax form 2010 But if Schedule J, Income Averaging for Farmers and Fishermen, is used to figure the tax on the parent's return, use it to figure this tax. Tax form 2010 If line 8 includes any net capital gain or qualified dividends, use the Qualified Dividends and Capital Gain Tax Worksheet to figure this tax. Tax form 2010 For details, see the instructions for Form 8615, line 9. Tax form 2010 However, if the child, parent, or any other child has 28% rate gain or unrecaptured section 1250 gain, use the Schedule D Tax Worksheet. Tax form 2010 But if Schedule J is used to figure the tax on the parent's return, use it to figure this tax. Tax form 2010 Child files Form 2555 or 2555-EZ. Tax form 2010   If line 8 includes any net capital gain or qualified dividends and the child, or any other child filing Form 8615, also files Form 2555 or 2555-EZ, use Using the Schedule D Tax Worksheet for line 9 tax, next, to figure the line 9 tax. Tax form 2010 Using the Schedule D Tax Worksheet for line 9 tax. Tax form 2010    Use the Schedule D Tax Worksheet (in the Schedule D instructions) to figure the line 9 tax on Form 8615 if the child, parent, or any other child has unrecaptured section 1250 gain or 28% rate gain. Tax form 2010 If you must use the Schedule D Tax Worksheet, first complete any Schedule D and any actual Schedule D Tax Worksheet required for the child, parent, or any other child. Tax form 2010 Then figure the line 9 tax using another Schedule D Tax Worksheet. Tax form 2010 (Do not attach this Schedule D Tax Worksheet to the child's return. Tax form 2010 )   Complete this Schedule D Tax Worksheet as follows. Tax form 2010 On line 1, enter the amount from Form 8615, line 8. Tax form 2010 On line 2, enter the qualified dividends included on Form 8615, line 8. Tax form 2010 (See the earlier discussion for line 8. Tax form 2010 ) On line 3, enter the total of the amounts, if any, on line 4g of all Forms 4952 filed by the child, parent, or any other child. Tax form 2010 On line 4, enter the total of the amounts, if any, on line 4e of all Forms 4952 filed by the child, parent, or any other child. Tax form 2010 If applicable, include instead the smaller amount entered on the dotted line next to line 4e. Tax form 2010 On lines 5 and 6, follow the worksheet instructions. Tax form 2010 On line 7, enter the net capital gain included on Form 8615, line 8. Tax form 2010 (See the earlier discussion for line 8. Tax form 2010 ) On lines 8 through 10, follow the worksheet instructions. Tax form 2010 On line 11, enter zero if neither the child, nor the parent, nor any other child has unrecaptured section 1250 gain (Schedule D, line 19) or 28% rate gain (Schedule D, line 18). Tax form 2010 Otherwise, enter the amount of unrecaptured section 1250 gain and 28% rate gain included in the net capital gain on line 8 of Form 8615. Tax form 2010 Figure these amounts as explained later under Figuring unrecaptured section 1250 gain (line 11) and Figuring 28% rate gain (line 11). Tax form 2010 If the Foreign Earned Income Tax Worksheet was used to figure the parent's tax or the tax of any child, go to step 10 below. Tax form 2010 Otherwise, skip steps 10, 11, and 12 below, and go to step 13. Tax form 2010 Determine whether there is a line 8 capital gain excess as follows. Tax form 2010 Add the amounts on line 2 of all Foreign Earned Income Tax Worksheets completed by the parent or any child for whom Form 8615 is filed. Tax form 2010 (But for each child do not add more than the excess, if any, of the amount on line 5 of the child's Form 8615 over the child's taxable income on Form 1040, line 43; Form 1040A, line 27; or Form 1040NR, line 41. Tax form 2010 ) Subtract (a) from the amount on line 1 of this Schedule D Tax Worksheet. Tax form 2010 Subtract (b) from the amount on line 10 of this Schedule D Tax Worksheet. Tax form 2010 If the result is more than zero, that amount is the line 8 capital gain excess. Tax form 2010 If the result is zero or less, there is no line 8 capital gain excess. Tax form 2010 If there is no line 8 capital gain excess, skip step 12 below and go to step 13. Tax form 2010 If there is a line 8 capital gain excess, complete a second Schedule D Tax Worksheet as instructed above and in step 13, but in its entirety and with the following additional modifications. Tax form 2010 (These modifications are to be made only for purposes of filling out this additional Schedule D Tax Worksheet. Tax form 2010 ) Reduce the amount you would otherwise enter on line 9 (but not below zero) by the line 8 capital gain excess. Tax form 2010 Reduce the amount you would otherwise enter on line 6 (but not below zero) by any of the line 8 capital gain excess not used in (a) above. Tax form 2010 If the child, parent, or any other child has 28% rate gain, reduce the amount you would otherwise enter on line 8 of Worksheet 1 for Line 11 of the Schedule D Tax Worksheet – 28% Rate Gain (Line 9 Tax), shown later, (but not below zero) by the line 8 capital gain excess, and refigure the amount on line 11 of this Schedule D Tax Worksheet. Tax form 2010 If the child, parent, or any other child has unrecaptured section 1250 gain, reduce the amount you would otherwise enter on line 8 of Worksheet 2 for Line 11 of the Schedule D Tax Worksheet – Unrecaptured Section 1250 Gain (Line 9 Tax) (but not below zero) by the line 8 capital gain excess not used in 12(c), and refigure the amount on line 11 of this Schedule D Tax Worksheet. Tax form 2010 Complete lines 12 through 45 following the worksheet instructions. Tax form 2010 Use the parent's filing status to complete lines 15, 42, and 44. Tax form 2010 Enter the amount from line 45 of this Schedule D Tax Worksheet on Form 8615, line 9, and check the box on that line
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Deductions

How Much is My Standard Deduction?
Determine the maximum Standard Deduction you can claim.

Can I Deduct My Charitable Contributions?
Determine who may deduct charitable contributions.

Can I Deduct My Mortgage Related Expenses?
Determine who can deduct mortgage interest, points or mortgage insurance premiums

Can I Claim My Expenses as Miscellaneous Itemized Deductions on Schedule A (Form 1040)?
Determine if miscellaneous expenses are deductible on Schedule A (Form 1040)

Do I Need To Claim My Gambling Winnings and Can I Deduct My Gambling Losses?
Determine who will need to claim gambling winnings and deduct gamling losses.

Can I Deduct My Medical and Dental Expenses?
Determine if you can deduct medical and dental expenses.

Can I Deduct My Moving Expenses?
Determine who may claim moving expenses.

Can I Claim a Deduction For Student Loan Interest?
Determine if you are eligible to deduct the interest that you paid on a student loan.

Page Last Reviewed or Updated: 14-Feb-2014

The Tax Form 2010

Tax form 2010 Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Tax form 2010 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. Tax form 2010 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. Tax form 2010 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. Tax form 2010 60 day rule, Time limit for making a rollover contribution. Tax form 2010 70 rule, Age 70½ rule. Tax form 2010 , Nonresident alien spouse. Tax form 2010 A Abandonment of home, Abandonment. Tax form 2010 Abortion Deductibility as medical expense, Table 21-1. Tax form 2010 Medical and Dental Expenses Checklist. Tax form 2010 See Publication 502 for more information about these and other expenses. Tax form 2010 Abroad, citizens traveling or working, Employees of foreign governments or international organizations. Tax form 2010 , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. Tax form 2010 S. Tax form 2010 ) (see also Foreign employment) Absence, temporary, Temporary absences. Tax form 2010 , Temporary absences. Tax form 2010 Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. Tax form 2010 Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. Tax form 2010 Long-term care, Long-term care coverage. Tax form 2010 , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. Tax form 2010 Accidents, car, Deductible losses. Tax form 2010 Value determination, Car value. Tax form 2010 Willful negligence or intentional act as cause, Nondeductible losses. Tax form 2010 Accountable plans for employee reimbursements, Accountable Plans, Related to employer. Tax form 2010 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. Tax form 2010 Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. Tax form 2010 Change in, standard deduction not allowed, Persons not eligible for the standard deduction. Tax form 2010 Fiscal year, Accounting Periods, Fiscal year taxpayers. Tax form 2010 , Fiscal Years Fringe benefits, Accounting period. Tax form 2010 Accrual method taxpayers, Accrual method. Tax form 2010 Taxes paid during tax year, deduction of, You must pay the tax during your tax year. Tax form 2010 Accumulation distribution of trusts Tax on, Other taxes. Tax form 2010 Accuracy-related penalties, Accuracy-related penalty. Tax form 2010 Acknowledgment, Acknowledgment. Tax form 2010 Activities not for profit, Activity not for profit. Tax form 2010 Address, Name and Address Change of, Change of Address Foreign, Foreign address. Tax form 2010 P. Tax form 2010 O. Tax form 2010 box, P. Tax form 2010 O. Tax form 2010 box. Tax form 2010 Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. Tax form 2010 Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. Tax form 2010 Easements, Easements. Tax form 2010 Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. Tax form 2010 Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. Tax form 2010 Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. Tax form 2010 Sales of property, Adjusted basis. Tax form 2010 Section 179 deduction, Depreciation and section 179 deduction. Tax form 2010 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. Tax form 2010 Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. Tax form 2010 , Adopted child. Tax form 2010 , Adopted child. Tax form 2010 , Taxpayer identification numbers for adoptees. Tax form 2010 Earned income credit, Adopted child. Tax form 2010 Adoption, Adoption Credit, Child with special needs. Tax form 2010 ATIN, Adoption taxpayer identification number (ATIN). Tax form 2010 , Adoption taxpayer identification number (ATIN). Tax form 2010 Child tax credit, Adopted child. Tax form 2010 (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. Tax form 2010 Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. Tax form 2010 Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. Tax form 2010 No charitable deduction for, Personal Expenses Foreign child, Foreign child. Tax form 2010 Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). Tax form 2010 , Taxpayer identification numbers for aliens. Tax form 2010 Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). Tax form 2010 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. Tax form 2010 Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. Tax form 2010 Distribution prior to age 59, Age 59½ rule. Tax form 2010 Distribution required at age 70, IRA owners. Tax form 2010 , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. Tax form 2010 Retirement plan recipients over age 75, Who must use the General Rule. Tax form 2010 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. Tax form 2010 (see also Fiduciaries) Income paid to, Payment to an agent. Tax form 2010 Signing return, When someone can sign for you. Tax form 2010 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. Tax form 2010 Airline club dues Not entertainment expenses, Club dues and membership fees. Tax form 2010 Airplanes, donations of, Cars, boats, and airplanes. Tax form 2010 Airport transportation Business-related travel expense, Table 26-1. Tax form 2010 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Tax form 2010 Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. Tax form 2010 Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. Tax form 2010 Child's dividends, Child's Alaska Permanent Fund dividends. Tax form 2010 Income from, You can use Form 1040EZ if all of the following apply. Tax form 2010 , You can use Form 1040A if all of the following apply. Tax form 2010 , Alaska Permanent Fund dividends. Tax form 2010 Investment income not to include, Investment income. Tax form 2010 Alaska Unemployment Compensation Fund, Contributions to state benefit funds. Tax form 2010 Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. Tax form 2010 Medical and Dental Expenses Checklist. Tax form 2010 See Publication 502 for more information about these and other expenses. Tax form 2010 Alcoholic beverages IRA prohibited transactions in, Collectibles. Tax form 2010 Aliens, Individual taxpayer identification number (ITIN) for aliens. Tax form 2010 , Not earned income. Tax form 2010 Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. Tax form 2010 , Payments not alimony. Tax form 2010 , Payments to a third party. Tax form 2010 , Life insurance premiums. Tax form 2010 , Payments for jointly-owned home. Tax form 2010 , Mortgage payments. Tax form 2010 , Taxes and insurance. Tax form 2010 , Other payments to a third party. Tax form 2010 , Instruments Executed After 1984, Exception for instruments executed before 1985. Tax form 2010 , Alimony requirements. Tax form 2010 , Cash payment requirement. Tax form 2010 , Payments to a third party. Tax form 2010 , Payments designated as not alimony. Tax form 2010 , Spouses cannot be members of the same household. Tax form 2010 , Liability for payments after death of recipient spouse. Tax form 2010 , Substitute payments. Tax form 2010 , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. Tax form 2010 , Deducting the recapture. Tax form 2010 Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. Tax form 2010 Reporting of income, Alimony. Tax form 2010 Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. Tax form 2010 Exempt-interest dividends, Alternative minimum tax treatment. Tax form 2010 Filing requirements (Table 1-3), Figuring tax. Tax form 2010 Incentive stock option, You can use Form 1040A if all of the following apply. Tax form 2010 Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. Tax form 2010 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. Tax form 2010 , Filing Form 1040X. Tax form 2010 (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. Tax form 2010 Standard deduction, change to itemized deductions, Changing your mind. Tax form 2010 American citizens abroad, U. Tax form 2010 S. Tax form 2010 Citizens and Resident Aliens Living Abroad (see also Citizens outside U. Tax form 2010 S. Tax form 2010 ) 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. Tax form 2010 S. Tax form 2010 Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. Tax form 2010 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. Tax form 2010 Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. Tax form 2010 , Additional exceptions for nonqualified annuity contracts. Tax form 2010 Estimated tax, Withholding and estimated tax. Tax form 2010 Exclusion limit, Exclusion limit. Tax form 2010 General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. Tax form 2010 Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. Tax form 2010 Purchased annuities, Purchased annuities. Tax form 2010 Survivor's annuity, Survivors of retirees. Tax form 2010 Guaranteed payments, Guaranteed payments. Tax form 2010 IRAs as, Kinds of traditional IRAs. Tax form 2010 Joint return, Joint return. Tax form 2010 Loans from plan, Loans. Tax form 2010 Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. Tax form 2010 , More than one annuity. Tax form 2010 Partly taxable payments, Partly taxable payments. Tax form 2010 Purchased annuities, Purchased annuities. Tax form 2010 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. Tax form 2010 Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. Tax form 2010 Worksheet for computation, How to use the Simplified Method. Tax form 2010 Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. Tax form 2010 Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. Tax form 2010 , Pensions and Annuities, Withholding and estimated tax. Tax form 2010 Annulled marriages Filing status, Annulled marriages. Tax form 2010 Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. Tax form 2010 Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. Tax form 2010 Real estate transactions, when required by lender, Settlement costs. Tax form 2010 Appraisals Casualty or theft losses, Appraisal. Tax form 2010 , Costs of photographs and appraisals. Tax form 2010 Archer MSAs, Medical savings accounts (MSAs). Tax form 2010 Contributions, Archer MSA contributions. Tax form 2010 Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. Tax form 2010 Medical and Dental Expenses Checklist. Tax form 2010 See Publication 502 for more information about these and other expenses. Tax form 2010 Armed forces, Types of Qualified Organizations, Table 24-1. Tax form 2010 Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. Tax form 2010 (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. Tax form 2010 Dependency allotments, Armed Forces dependency allotments. Tax form 2010 Disability pay, Disability. Tax form 2010 Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. Tax form 2010 Military, Military uniforms. Tax form 2010 Military quarters allotments, Tax-exempt military quarters allowances. Tax form 2010 Naval officers on permanent duty aboard ship, Members of the Armed Forces. Tax form 2010 Permanent duty overseas, Members of the Armed Forces. Tax form 2010 Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. Tax form 2010 , Ministers' and military housing allowance. Tax form 2010 Rehabilitative program payments, Veterans' benefits. Tax form 2010 Reserves, Armed Forces reservists traveling more than 100 miles from home. Tax form 2010 Retirees' pay Taxable income, Military retirement pay. Tax form 2010 Uniforms, Military uniforms. Tax form 2010 Wages, Military Armed Forces Retiree's pay withholding, Military retirees. Tax form 2010 Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. Tax form 2010 Capital gains or losses from sale or trade of, Investment interest deducted. Tax form 2010 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. Tax form 2010 Fees not included in basis, Settlement costs. Tax form 2010 At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. Tax form 2010 ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). Tax form 2010 Attachment of wages, Garnisheed wages. Tax form 2010 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. Tax form 2010 Title to property, for preparation, filing, etc. Tax form 2010 , Settlement costs. Tax form 2010 Audits Travel expense records, If your return is examined. Tax form 2010 Auto insurance Medical expenses covered by, not deductible, Table 21-1. Tax form 2010 Medical and Dental Expenses Checklist. Tax form 2010 See Publication 502 for more information about these and other expenses. Tax form 2010 Automatic extension of time to file, Automatic Extension, When to file. Tax form 2010 Form 4868, E-file options. Tax form 2010 Automatic investment services Holding period, determination of, Automatic investment service. Tax form 2010 Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. Tax form 2010 Back pay, award for, Back pay awards. Tax form 2010 Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. Tax form 2010 Backup withholding, Backup Withholding, Backup withholding. Tax form 2010 , Backup withholding. Tax form 2010 Dividend income, Backup withholding. Tax form 2010 , Reporting tax withheld. Tax form 2010 Penalties, Penalties. Tax form 2010 Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. Tax form 2010 Reporting on Schedule D (Form 1040), How to report. Tax form 2010 Claim for refund, Exceptions for special types of refunds. Tax form 2010 , Filing a claim for refund. Tax form 2010 Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. Tax form 2010 Short-term capital loss, How to report bad debts. Tax form 2010 When deductible, When deductible. Tax form 2010 Baggage Business-related travel expense, Table 26-1. Tax form 2010 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Tax form 2010 Balance due, Refund or balance due. Tax form 2010 Bankruptcy Canceled debt not deemed to be income, Excluded debt. Tax form 2010 Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. Tax form 2010 Banks Automatic investment service, determination of holding period, Automatic investment service. Tax form 2010 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. Tax form 2010 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. Tax form 2010 Basis of purchase, Bargain purchases. Tax form 2010 Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. Tax form 2010 Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. Tax form 2010 Bargain purchases, Bargain purchases. Tax form 2010 Bonds, Stocks and Bonds, Bond premium. Tax form 2010 Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. Tax form 2010 , Partly taxable. Tax form 2010 Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. Tax form 2010 Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. Tax form 2010 Other than cost, Basis Other Than Cost, Tax-exempt obligations. Tax form 2010 , No gain or loss. Tax form 2010 Points not to be included, Settlement costs. Tax form 2010 , Points. Tax form 2010 Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. Tax form 2010 Stock or stock rights, Basis. Tax form 2010 Tax-exempt obligations Bonds, Tax-exempt obligations. Tax form 2010 Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. Tax form 2010 Beneficiaries, Beneficiary of an estate or trust. Tax form 2010 , Rollover by surviving spouse. Tax form 2010 , Estate and trust income. Tax form 2010 , Losses. Tax form 2010 (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. Tax form 2010 , Losses. Tax form 2010 , Gifts and inheritances. Tax form 2010 , Income from property received as a gift. Tax form 2010 (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. Tax form 2010 Bingo, Table 24-1. Tax form 2010 Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. Tax form 2010 Medical and Dental Expenses Checklist. Tax form 2010 See Publication 502 for more information about these and other expenses. Tax form 2010 Birth of child, Death or birth of child. Tax form 2010 Head of household, qualifying person to file as, Death or birth. Tax form 2010 , Death or birth. Tax form 2010 Social security number to be obtained, Born and died in 2013. Tax form 2010 Birth of dependent, Death or birth. Tax form 2010 Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. Tax form 2010 Guide dogs, deductible as medical expense, Table 21-1. Tax form 2010 Medical and Dental Expenses Checklist. Tax form 2010 See Publication 502 for more information about these and other expenses. Tax form 2010 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. Tax form 2010 Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. Tax form 2010 Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Tax form 2010 Donations of, Cars, boats, and airplanes. Tax form 2010 Body scan, Table 21-1. Tax form 2010 Medical and Dental Expenses Checklist. Tax form 2010 See Publication 502 for more information about these and other expenses. Tax form 2010 Bona fide business purpose Travel expenses, Bona fide business purpose. Tax form 2010 Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. Tax form 2010 , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. Tax form 2010 Convertible bonds, Convertible stocks and bonds. Tax form 2010 Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. Tax form 2010 Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. Tax form 2010 Retirement of, Retirement bonds. Tax form 2010 , Redemption or retirement of bonds. Tax form 2010 Sale of, Bonds Sold Between Interest Dates Savings, U. Tax form 2010 S. Tax form 2010 Savings Bonds, Series HH bonds. Tax form 2010 , Series EE and series I bonds. Tax form 2010 Sold at premium, computation of adjusted basis, Bond premium. Tax form 2010 State or local government, tax-exempt, Tax-exempt state and local government bonds. Tax form 2010 Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. Tax form 2010 , Employee awards or bonuses. Tax form 2010 Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. Tax form 2010 Borrowed funds, Loans. Tax form 2010 , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. Tax form 2010 Bottled water, Table 21-1. Tax form 2010 Medical and Dental Expenses Checklist. Tax form 2010 See Publication 502 for more information about these and other expenses. Tax form 2010 Boy Scouts Charitable contributions to, Examples. Tax form 2010 , Table 24-1. Tax form 2010 Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. Tax form 2010 Medical and Dental Expenses Checklist. Tax form 2010 See Publication 502 for more information about these and other expenses. Tax form 2010 Breach of contract Damages as income, Court awards and damages. Tax form 2010 employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. Tax form 2010 Medical and Dental Expenses Checklist. Tax form 2010 See Publication 502 for more information about these and other expenses. Tax form 2010 Bribes, Bribes. Tax form 2010 , 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. Tax form 2010 , Brokers' commissions. Tax form 2010 Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. Tax form 2010 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. Tax form 2010 Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. Tax form 2010 Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. Tax form 2010 , Allowances and reimbursements. Tax form 2010 Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. Tax form 2010 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. Tax form 2010 Basis for depreciation, Basis for depreciation. Tax form 2010 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. Tax form 2010 Business tax credits Claim for refund, Exceptions for special types of refunds. Tax form 2010 Business use of home, Home Office C Cafeteria plans, Cafeteria plans. Tax form 2010 Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. Tax form 2010 Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. Tax form 2010 Campaign contributions, Campaign contributions. Tax form 2010 , Table 24-1. Tax form 2010 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. Tax form 2010 Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. Tax form 2010 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. Tax form 2010 Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. Tax form 2010 Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. Tax form 2010 , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. Tax form 2010 Carryover of, Long-term gains and losses. Tax form 2010 , Capital loss carryover. Tax form 2010 Worksheet, Figuring your carryover. Tax form 2010 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. Tax form 2010 , Capital gain distributions and qualified dividends. Tax form 2010 Collectibles, Investment interest deducted. Tax form 2010 Deductions, Capital Losses Limit on, Limit on deduction. Tax form 2010 Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. Tax form 2010 , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. Tax form 2010 Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. Tax form 2010 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. Tax form 2010 , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. Tax form 2010 Net long-term capital loss, Long-term gains and losses. Tax form 2010 Sale of personal items, Sale of personal items. Tax form 2010 Sale or trade of property held more than 1 year, Long-term or short-term. Tax form 2010 , Long-term gains and losses. Tax form 2010 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. Tax form 2010 State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. Tax form 2010 Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. Tax form 2010 Total net loss, Total net gain or loss. Tax form 2010 Undistributed gains, Long-term gains and losses. Tax form 2010 Credit for tax on, Undistributed capital gains of mutual funds and REITs. Tax form 2010 , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. Tax form 2010 Car pools, Car pools. Tax form 2010 , Car pools. Tax form 2010 Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. Tax form 2010 Carryovers Capital loss, Long-term gains and losses. Tax form 2010 , Capital loss carryover. Tax form 2010 Worksheet, Figuring your carryover. Tax form 2010 Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. Tax form 2010 , 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. Tax form 2010 Value determination, Car value. Tax form 2010 Willful negligence or intentional act as cause, Nondeductible losses. Tax form 2010 Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. Tax form 2010 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. Tax form 2010 Books to determine fair market value, Car value. Tax form 2010 Business and personal use, allocation between, Business and personal use. Tax form 2010 , Separating expenses. Tax form 2010 Business-related travel expenses, Table 26-1. Tax form 2010 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Tax form 2010 Car pools, Car pools. Tax form 2010 Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Tax form 2010 Charitable organization service, use for, Car expenses. Tax form 2010 Depreciation, Depreciation and section 179 deductions. Tax form 2010 Donations of, Cars, boats, and airplanes. Tax form 2010 Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). Tax form 2010 Form 2106 or 2106-EZ, how to fill out, Car expenses. Tax form 2010 Hauling tools or instruments, Hauling tools or instruments. Tax form 2010 Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. Tax form 2010 Medical transportation, Table 21-1. Tax form 2010 Medical and Dental Expenses Checklist. Tax form 2010 See Publication 502 for more information about these and other expenses. Tax form 2010 , Transportation, Car expenses. Tax form 2010 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. Tax form 2010 Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. Tax form 2010 Work-related education, transportation for, Using your car. Tax form 2010 Cash Dividends paid as, Introduction Rebates, Cash rebates. Tax form 2010 Sales of property for, Payment of cash. Tax form 2010 Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. Tax form 2010 Bad debts, Basis in bad debt required. Tax form 2010 Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. Tax form 2010 Taxes paid during tax year, deduction of, You must pay the tax during your tax year. Tax form 2010 Worthless securities and negotiable promissory notes, Worthless securities. Tax form 2010 Cash rebates, Cash rebates. Tax form 2010 Casualties, Home destroyed or condemned. Tax form 2010 Casualty insurance Premiums not in property basis, Settlement costs. Tax form 2010 Reimbursements from, Casualty insurance and other reimbursements. Tax form 2010 Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). Tax form 2010 , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. Tax form 2010 , Involuntary Conversions, Adjusted Basis, Adjustments to basis. Tax form 2010 Amount of loss, Figuring a Loss Appraisals, Appraisal. Tax form 2010 , Costs of photographs and appraisals. Tax form 2010 Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. Tax form 2010 Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. Tax form 2010 Photographs and appraisals, Costs of photographs and appraisals. Tax form 2010 Deductible losses, Deductible losses. Tax form 2010 $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. Tax form 2010 Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. Tax form 2010 Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. Tax form 2010 , Disaster relief. Tax form 2010 (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. Tax form 2010 Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. Tax form 2010 Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). Tax form 2010 Nondeductible losses, Deductible losses. Tax form 2010 Proof of loss, Casualty loss proof. Tax form 2010 Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. Tax form 2010 Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. Tax form 2010 , 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. Tax form 2010 Certificates of deposit (CDs), Certificates of deposit (CDs). Tax form 2010 , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. Tax form 2010 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. Tax form 2010 Change of address, Change of Address Change of name, Name change. Tax form 2010 , Name changed. Tax form 2010 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. Tax form 2010 Examples of Charitable Contributions—A Quick Check, Token items. Tax form 2010 , Written statement. Tax form 2010 , 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. Tax form 2010 , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. Tax form 2010 , Capital gain property. Tax form 2010 , Amount of deduction — general rule. Tax form 2010 , Bargain sales. Tax form 2010 , When To Deduct, Time of making contribution. Tax form 2010 , Noncash Contributions, Additional records. Tax form 2010 , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). Tax form 2010 Charity benefit events Deduction amount for charitable contributions, Charity benefit events. Tax form 2010 Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. Tax form 2010 Checks As charitable contributions, Checks. Tax form 2010 Canceled checks as evidence of travel expenses, Canceled check. Tax form 2010 Constructive receipt of, Check received or available. Tax form 2010 Child Foster child, Rule 10. Tax form 2010 You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. Tax form 2010 You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. Tax form 2010 Child and dependent care credit, You can use Form 1040A if all of the following apply. Tax form 2010 Due diligence, Getting the information. Tax form 2010 Earned income, Earned income. Tax form 2010 Full-time student, Rule for student-spouse or spouse not able to care for self. Tax form 2010 Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. Tax form 2010 Child care, You can use Form 1040A if all of the following apply. Tax form 2010 Babysitting, Babysitting. Tax form 2010 Care providers, Childcare providers. Tax form 2010 Expenses, Child care expenses. Tax form 2010 Nursing care for healthy baby, not deductible as medical expense, Table 21-1. Tax form 2010 Medical and Dental Expenses Checklist. Tax form 2010 See Publication 502 for more information about these and other expenses. Tax form 2010 Child custody, Custodial parent and noncustodial parent. Tax form 2010 Child support, Child support payments. Tax form 2010 Alimony, difference from, Payments not alimony. Tax form 2010 , Alimony requirements. Tax form 2010 , Child support. Tax form 2010 Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. Tax form 2010 , Child tax credit. Tax form 2010 , 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. Tax form 2010 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. Tax form 2010 Birth of child Head of household, qualifying person to file as, Death or birth. Tax form 2010 , Death or birth. Tax form 2010 Social security number to be obtained, Born and died in 2013. Tax form 2010 Care providers, Childcare providers. Tax form 2010 (see also Child care) Child's tax, figuring of, Step 3. Tax form 2010 Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. Tax form 2010 Credit for, Who Should File, You can use Form 1040A if all of the following apply. Tax form 2010 (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. Tax form 2010 Death of child Head of household, qualifying person to file as, Death or birth. Tax form 2010 , Death or birth. Tax form 2010 Deductions, Line 2 (deductions). Tax form 2010 Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. Tax form 2010 Filing requirements, Child's earnings. Tax form 2010 As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. Tax form 2010 , Income from property received as a gift. Tax form 2010 Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. Tax form 2010 Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. Tax form 2010 Investment income of, Tax on unearned income of certain children. Tax form 2010 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. Tax form 2010 Kidnapped, Kidnapped child. Tax form 2010 , Kidnapped child. Tax form 2010 Net unearned income, figuring of, Step 1. Tax form 2010 Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. Tax form 2010 Property received as gift, income from, Income from property received as a gift. Tax form 2010 Signing return, parent for child, Spouse unable to sign. Tax form 2010 Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. Tax form 2010 Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. Tax form 2010 Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. Tax form 2010 Unearned income of, Tax on unearned income of certain children. Tax form 2010 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. Tax form 2010 Unearned income defined, Unearned income defined. Tax form 2010 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. Tax form 2010 Churches, temples, etc. Tax form 2010 Charitable contributions to, Examples. Tax form 2010 , Table 24-1. Tax form 2010 Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. Tax form 2010 Citizen or resident test, Citizen or Resident Test Citizens outside U. Tax form 2010 S. Tax form 2010 Business travel outside U. Tax form 2010 S. Tax form 2010 , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. Tax form 2010 Standard meal allowance, Standard meal allowance for areas outside the continental United States. Tax form 2010 Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. Tax form 2010 S. Tax form 2010 Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. Tax form 2010 Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. Tax form 2010 Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. Tax form 2010 Civil service retirement benefits, Civil service retirement benefits. Tax form 2010 Civil suits, Court awards and damages. Tax form 2010 (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. Tax form 2010 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. Tax form 2010 , Ministers' and military housing allowance. Tax form 2010 Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. Tax form 2010 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. Tax form 2010 Closing costs Real property transactions, Settlement costs. Tax form 2010 Sale of home, Settlement fees or closing costs. Tax form 2010 Clothing Military, Military uniforms. Tax form 2010 Moth damage, not casualty loss, Progressive deterioration. Tax form 2010 Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. Tax form 2010 Used clothing, charitable deduction for fair market value, Used clothing and household items. Tax form 2010 work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. Tax form 2010 Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. Tax form 2010 Coal and iron ore, Coal and iron ore. Tax form 2010 Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. Tax form 2010 Gains or losses from sale or trade of, Investment interest deducted. Tax form 2010 IRA investment in, Investment in Collectibles, Exception. Tax form 2010 College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. Tax form 2010 , Table 24-1. Tax form 2010 Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. Tax form 2010 Education costs, Qualified tuition programs (QTPs). Tax form 2010 (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. Tax form 2010 Commission drivers Deduction of expenses, Statutory employees. Tax form 2010 Commissions, Supplemental Wages Advance, Advance commissions and other earnings. Tax form 2010 IRAs with brokers, Brokers' commissions. Tax form 2010 , Brokers' commissions. Tax form 2010 Property basis to include when buyer pays, Settlement costs. Tax form 2010 Sharing of (kickbacks), Kickbacks. Tax form 2010 Unearned, deduction for repayment of, Advance commissions and other earnings. Tax form 2010 Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. Tax form 2010 Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. Tax form 2010 , Community property. Tax form 2010 Alimony, difference from, Payments not alimony. Tax form 2010 IRAs, Community property laws. Tax form 2010 Married filing separately, Community property states. Tax form 2010 Medical and dental expenses, Community property states. Tax form 2010 Commuting expenses, Commuting expenses. Tax form 2010 , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. Tax form 2010 Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. Tax form 2010 Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. Tax form 2010 Unemployment, Unemployment compensation. Tax form 2010 Computation of tax, Computations Equal amounts, Equal amounts. Tax form 2010 Negative amounts, Negative amounts. Tax form 2010 Rounding off dollars, Rounding off dollars. Tax form 2010 Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. Tax form 2010 , Condemnations. Tax form 2010 Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. Tax form 2010 Period of ownership and use, Previous home destroyed or condemned. Tax form 2010 Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. Tax form 2010 Constructive receipt of income, Constructive receipt. Tax form 2010 , Payment to an agent. Tax form 2010 , Constructive receipt. Tax form 2010 Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. Tax form 2010 , Contributions, Table 24-1. Tax form 2010 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. Tax form 2010 Political, Political Contributions Reservist repayments, Qualified reservist repayments. Tax form 2010 Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. Tax form 2010 Related party transactions, Losses on sales or trades of property. Tax form 2010 Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. Tax form 2010 Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. Tax form 2010 Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. Tax form 2010 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. Tax form 2010 Sale or trade of Form 1099-S to report, Form 1099-S transactions. Tax form 2010 Period of ownership and use, Cooperative apartment. Tax form 2010 Cooperatives Patronage dividends, Patronage dividends. Tax form 2010 Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. Tax form 2010 Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. Tax form 2010 , Losses on sales or trades of property. Tax form 2010 Director fees as self-employment income, Corporate director. Tax form 2010 Reorganizations and nontaxable trade of stock, Corporate reorganizations. Tax form 2010 Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. Tax form 2010 Medical and Dental Expenses Checklist. Tax form 2010 See Publication 502 for more information about these and other expenses. Tax form 2010 Cosmetics Not deductible as medical expense, Table 21-1. Tax form 2010 Medical and Dental Expenses Checklist. Tax form 2010 See Publication 502 for more information about these and other expenses. Tax form 2010 Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. Tax form 2010 , Partly taxable. Tax form 2010 Cost-of-living allowances, Government cost-of-living allowances. Tax form 2010 Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. Tax form 2010 Examples of Charitable Contributions—A Quick Check, Membership fees or dues. Tax form 2010 Entertainment expense deduction not allowed, Club dues and membership fees. Tax form 2010 Coupon bonds, Coupon bonds. Tax form 2010 Court awards and damages (see Damages from lawsuits) Cousin, Cousin. Tax form 2010 Coverdell ESAs Additional tax on, Other taxes. Tax form 2010 CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. Tax form 2010 Charitable contributions charged to, Credit card. Tax form 2010 Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. Tax form 2010 , Credit for child and dependent care expenses. Tax form 2010 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. Tax form 2010 , Credit for the elderly or the disabled. Tax form 2010 Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. Tax form 2010 Credit reports Costs not included in property basis, Settlement costs. Tax form 2010 Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. Tax form 2010 , Earned income credit. Tax form 2010 , Credit for child and dependent care expenses. Tax form 2010 , Credit for the elderly or the disabled. Tax form 2010 , Earned income credit. Tax form 2010 , Credit for child and dependent care expenses. Tax form 2010 , Credit for the elderly or the disabled. Tax form 2010 , Earned income credit. Tax form 2010 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. Tax form 2010 , 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. Tax form 2010 Medical and Dental Expenses Checklist. Tax form 2010 See Publication 502 for more information about these and other expenses. Tax form 2010 Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. Tax form 2010 Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. Tax form 2010 Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. Tax form 2010 Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. Tax form 2010 D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. Tax form 2010 , Disaster relief. Tax form 2010 (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. Tax form 2010 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. Tax form 2010 , Childcare providers. Tax form 2010 , Care outside your home. Tax form 2010 (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. Tax form 2010 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. Tax form 2010 Death of dependent, Death or birth. Tax form 2010 Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. Tax form 2010 , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. Tax form 2010 Paid by another, Debts paid for you. Tax form 2010 Payoff of debt included in sales transaction, Debt paid off. Tax form 2010 Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. Tax form 2010 Refund offset against, Refunds. Tax form 2010 , Offset against debts. Tax form 2010 Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. Tax form 2010 Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. Tax form 2010 Due dates, Filing for a decedent. Tax form 2010 Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. Tax form 2010 Spouse's death, Spouse died during the year. Tax form 2010 , Spouse died. Tax form 2010 Standard deduction, Decedent's final return. Tax form 2010 Transfer of property at death, Other property transactions. Tax form 2010 Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Tax form 2010 Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. Tax form 2010 , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. Tax form 2010 , 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. Tax form 2010 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. Tax form 2010 Interest (see Interest payments) Investment expenses, Investment expenses. Tax form 2010 IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. Tax form 2010 Medical and Dental Expenses Checklist. Tax form 2010 See Publication 502 for more information about these and other expenses. Tax form 2010 Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. Tax form 2010 (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. Tax form 2010 Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. Tax form 2010 Performing artists' expenses, Expenses of certain performing artists. Tax form 2010 Prepaid insurance premiums, Prepaid insurance premiums. Tax form 2010 Prescription medicines, Table 21-1. Tax form 2010 Medical and Dental Expenses Checklist. Tax form 2010 See Publication 502 for more information about these and other expenses. Tax form 2010 Rental expenses, When to deduct. Tax form 2010 Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. Tax form 2010 Car expenses, Depreciation and section 179 deductions. Tax form 2010 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. Tax form 2010 Stop-smoking programs, Table 21-1. Tax form 2010 Medical and Dental Expenses Checklist. Tax form 2010 See Publication 502 for more information about these and other expenses. Tax form 2010 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. Tax form 2010 Recording fees, basis to include, Real estate taxes. Tax form 2010 Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. Tax form 2010 Nonqualified plans, Nonqualified deferred compensation plans. Tax form 2010 Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. Tax form 2010 Delivery services, Private delivery services. Tax form 2010 Business-related travel expense, Table 26-1. Tax form 2010 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Tax form 2010 Demutualization of life insurance companies, Demutualization of life insurance companies. Tax form 2010 Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. Tax form 2010 Medical and Dental Expenses Checklist. Tax form 2010 See Publication 502 for more information about these and other expenses. Tax form 2010 Dependent care Benefits, Dependent care benefits. Tax form 2010 , Dependent Care Benefits Center, Dependent care center. Tax form 2010 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. Tax form 2010 , Exception for adopted child. Tax form 2010 , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Tax form 2010 (see also Child tax credit) Birth of, Death or birth. Tax form 2010 Born and died within year, Exception. Tax form 2010 , Born and died in 2013. Tax form 2010 Death of, Death or birth. Tax form 2010 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. Tax form 2010 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. Tax form 2010 Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). Tax form 2010 , Taxpayer identification numbers for aliens. Tax form 2010 Alien dependents, Born and died in 2013. Tax form 2010 Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. Tax form 2010 Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. Tax form 2010 Deposits, Fees and deposits. Tax form 2010 Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. Tax form 2010 Depreciation Adjustment to basis for, Depreciation and section 179 deduction. Tax form 2010 Cars, Depreciation and section 179 deductions. Tax form 2010 Change of use of property, Basis for depreciation. Tax form 2010 Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. Tax form 2010 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. Tax form 2010 Land, no depreciation of, Land. Tax form 2010 Rental property, Depreciation. Tax form 2010 , Depreciation Designated Roth Account Defined. Tax form 2010 , Designated Roth accounts. Tax form 2010 Designated Roth account, Designated Roth accounts. Tax form 2010 , Designated Roth accounts. Tax form 2010 Destroyed records, Destroyed records. Tax form 2010 Diaper service, Table 21-1. Tax form 2010 Medical and Dental Expenses Checklist. Tax form 2010 See Publication 502 for more information about these and other expenses. Tax form 2010 Differential wage payments, Differential wage payments. Tax form 2010 Differential wages Wages for reservists Military reserves, Differential wage payments. Tax form 2010 Direct deposit of refunds, Refunds Directors' fees, Corporate director. Tax form 2010 Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. Tax form 2010 , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. Tax form 2010 Armed forces, Disability. Tax form 2010 Blind (see Blind persons) Cafeteria plans, Cafeteria plans. Tax form 2010 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. Tax form 2010 Medical and Dental Expenses Checklist. Tax form 2010 See Publication 502 for more information about these and other expenses. Tax form 2010 Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. Tax form 2010 Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. Tax form 2010 Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. Tax form 2010 Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. Tax form 2010 Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. Tax form 2010 Social security and railroad retirement benefits, deductions for, Disability payments. Tax form 2010 Special school or home for, deductibility of medical expense, Table 21-1. Tax form 2010 Medical and Dental Expenses Checklist. Tax form 2010 See Publication 502 for more information about these and other expenses. Tax form 2010 Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. Tax form 2010 Workers' compensation, Workers' Compensation Disability Income, Disability income. Tax form 2010 Disability benefits Earned income credit, Form 4029. Tax form 2010 Disability insurance payments Earned income credit, Disability insurance payments. Tax form 2010 Disability, permanent and total disability, Permanent and total disability. Tax form 2010 Disabled Child, Permanently and totally disabled. Tax form 2010 Dependent, Disabled dependent working at sheltered workshop. Tax form 2010 Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. Tax form 2010 , Disaster relief payments. Tax form 2010 , Disaster relief. Tax form 2010 (see also Terrorist attacks) Cash gifts to victims, Cash gifts. Tax form 2010 Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Tax form 2010 Unemployment assistance, Types of unemployment compensation. Tax form 2010 Employer's emergency disaster fund, Employer's emergency disaster fund. Tax form 2010 Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. Tax form 2010 Grants or payments, Disaster relief grants. Tax form 2010 Replacement of lost or destroyed property, Disaster relief. Tax form 2010 Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. Tax form 2010 , Adjusted Basis Disclosure statement, Disclosure statement. Tax form 2010 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. Tax form 2010 Distributions, Eligible rollover distributions. Tax form 2010 (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). Tax form 2010 Qualified reservist, Qualified reservist distributions. Tax form 2010 Required minimum distributions, Required distributions. Tax form 2010 , Required distributions. Tax form 2010 , 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. Tax form 2010 Dividends, Dividends and Other Distributions, Form 1099-DIV. Tax form 2010 , More information. Tax form 2010 (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. Tax form 2010 Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. Tax form 2010 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. Tax form 2010 Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. Tax form 2010 Insurance dividends, Dividends on insurance policies. Tax form 2010 Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. Tax form 2010 Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. Tax form 2010 Qualified, Qualified Dividends, Qualified dividends. Tax form 2010 Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. Tax form 2010 Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. Tax form 2010 Sold stock, Dividends on stock sold. Tax form 2010 Stockholder debts when canceled as, Stockholder debt. Tax form 2010 Veterans' insurance, Dividends on veterans' insurance. Tax form 2010 Divorced parents, Children of divorced or separated parents (or parents who live apart). Tax form 2010 , Applying this special rule to divorced or separated parents (or parents who live apart). Tax form 2010 Divorced taxpayers, Alimony. Tax form 2010 (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. Tax form 2010 Child custody, Custodial parent and noncustodial parent. Tax form 2010 Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. Tax form 2010 Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. Tax form 2010 , Divorced persons. Tax form 2010 IRAs, Kay Bailey Hutchison Spousal IRA. Tax form 2010 , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. Tax form 2010 Mortgage interest, payment as alimony, Divorced or separated individuals. Tax form 2010 Personal exemption, Divorced or separated spouse. Tax form 2010 Real estate taxes, allocation of, Divorced individuals. Tax form 2010 Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. Tax form 2010 Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. Tax form 2010 Domestic help Withholding, Household workers. Tax form 2010 Domestic help, no exemption for, Housekeepers, maids, or servants. Tax form 2010