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Tax Forms Ez

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Tax Forms Ez

Tax forms ez 3. Tax forms ez   Exclusions From Gross Income Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Resident AliensForeign Earned Income and Housing Amount Nonresident AliensInterest Income Dividend Income Services Performed for Foreign Employer Gambling Winnings From Dog or Horse Racing Gain From the Sale of Your Main Home Scholarships and Fellowship GrantsExpenses that do not qualify. Tax forms ez Introduction Resident and nonresident aliens are allowed exclusions from gross income if they meet certain conditions. Tax forms ez An exclusion from gross income is generally income you receive that is not included in your U. Tax forms ez S. Tax forms ez income and is not subject to U. Tax forms ez S. Tax forms ez tax. Tax forms ez This chapter covers some of the more common exclusions allowed to resident and nonresident aliens. Tax forms ez Topics - This chapter discusses: Nontaxable interest, Nontaxable dividends, Certain compensation paid by a foreign employer, Gain from sale of home, and Scholarships and fellowship grants. Tax forms ez Useful Items - You may want to see: Publication 54 Tax Guide for U. Tax forms ez S. Tax forms ez Citizens and Resident Aliens Abroad 523 Selling Your Home See chapter 12 for information about getting these publications. Tax forms ez Resident Aliens Resident aliens may be able to exclude the following items from their gross income. Tax forms ez Foreign Earned Income and Housing Amount If you are physically present in a foreign country or countries for at least 330 full days during any period of 12 consecutive months, you may qualify for the foreign earned income exclusion. Tax forms ez The exclusion is $97,600 in 2013. Tax forms ez In addition, you may be able to exclude or deduct certain foreign housing amounts. Tax forms ez You may also qualify if you are a bona fide resident of a foreign country and you are a citizen or national of a country with which the United States has an income tax treaty. Tax forms ez For more information, see Publication 54. Tax forms ez Foreign country. Tax forms ez    A foreign country is any territory under the sovereignty of a government other than that of the United States. Tax forms ez   The term “foreign country” includes the country's territorial waters and airspace, but not international waters and the airspace above them. Tax forms ez It also includes the seabed and subsoil of those submarine areas adjacent to the country's territorial waters over which it has exclusive rights under international law to explore and exploit the natural resources. Tax forms ez   The term “foreign country” does not include U. Tax forms ez S. Tax forms ez possessions or territories. Tax forms ez It does not include the Antarctic region. Tax forms ez Nonresident Aliens Nonresident aliens can exclude the following items from their gross income. Tax forms ez Interest Income Interest income that is not connected with a U. Tax forms ez S. Tax forms ez trade or business is excluded from income if it is from: Deposits (including certificates of deposit) with persons in the banking business, Deposits or withdrawable accounts with mutual savings banks, cooperative banks, credit unions, domestic building and loan associations, and other savings institutions chartered and supervised as savings and loan or similar associations under federal or state law (if the interest paid or credited can be deducted by the association), and Amounts held by an insurance company under an agreement to pay interest on them. Tax forms ez State and local government obligations. Tax forms ez   Interest on obligations of a state or political subdivision, the District of Columbia, or a U. Tax forms ez S. Tax forms ez possession, generally is not included in income. Tax forms ez However, interest on certain private activity bonds, arbitrage bonds, and certain bonds not in registered form is included in income. Tax forms ez Portfolio interest. Tax forms ez   Interest and original issue discount that qualifies as portfolio interest is not subject to NRA withholding. Tax forms ez To qualify as portfolio interest, the interest must be paid on obligations issued after July 18, 1984, and otherwise subject to NRA withholding. Tax forms ez Note. Tax forms ez For obligations issued after March 18, 2012, portfolio interest does not include interest paid on debt that is not in registered form. Tax forms ez Before March 19, 2012, portfolio interest included interest on certain registered and nonregistered (bearer) bonds if the obligations meet the requirements described below. Tax forms ez Obligations in registered form. Tax forms ez   Portfolio interest includes interest paid on an obligation that is in registered form, and for which you have received documentation that the beneficial owner of the obligation is not a United States person. Tax forms ez   Generally, an obligation is in registered form if: (i) the obligation is registered as to both principal and any stated interest with the issuer (or its agent) and any transfer of the obligation may be effected only by surrender of the old obligation and reissuance to the new holder; (ii) the right to principal and stated interest with respect to the obligation may be transferred only through a book entry system maintained by the issuer or its agent; or (iii) the obligation is registered as to both principal and stated interest with the issuer or its agent and can be transferred both by surrender and reissuance and through a book entry system. Tax forms ez   An obligation that would otherwise be considered to be in registered form is not considered to be in registered form as of a particular time if it can be converted at any time in the future into an obligation that is not in registered form. Tax forms ez For more information on whether obligations are considered to be in registered form, see Portfolio interest in Publication 515. Tax forms ez Obligations not in registered form. Tax forms ez    For obligations issued before March 19, 2012, interest on an obligation that is not in registered form (bearer obligation) is portfolio interest if the obligation is foreign-targeted. Tax forms ez A bearer obligation is foreign-targeted if: There are arrangements to ensure that the obligation will be sold, or resold in connection with the original issue, only to a person who is not a United States person, Interest on the obligation is payable only outside the United States and its possessions, and The face of the obligation contains a statement that any United States person who holds the obligation will be subject to limits under the United States income tax laws. Tax forms ez   Documentation is not required for interest on bearer obligations to qualify as portfolio interest. Tax forms ez In some cases, however, you may need documentation for purposes of Form 1099 reporting and backup withholding. Tax forms ez Interest that does not qualify as portfolio interest. Tax forms ez   Payments to certain persons and payments of contingent interest do not qualify as portfolio interest. Tax forms ez You must withhold at the statutory rate on such payments unless some other exception, such as a treaty provision, applies. Tax forms ez Contingent interest. Tax forms ez   Portfolio interest does not include contingent interest. Tax forms ez Contingent interest is either of the following: Interest that is determined by reference to: Any receipts, sales, or other cash flow of the debtor or related person, Income or profits of the debtor or related person, Any change in value of any property of the debtor or a related person, or Any dividend, partnership distributions, or similar payments made by the debtor or a related person. Tax forms ez For exceptions, see Internal Revenue Code section 871(h)(4)(C). Tax forms ez Any other type of contingent interest that is identified by the Secretary of the Treasury in regulations. Tax forms ez Related persons. Tax forms ez   Related persons include the following. Tax forms ez Members of a family, including only brothers, sisters, half-brothers, half-sisters, spouse, ancestors (parents, grandparents, etc. Tax forms ez ), and lineal descendants (children, grandchildren, etc. Tax forms ez ). Tax forms ez Any person who is a party to any arrangement undertaken for the purpose of avoiding the contingent interest rules. Tax forms ez Certain corporations, partnerships, and other entities. Tax forms ez For details, see Nondeductible Loss in chapter 2 of Publication 544. Tax forms ez Exception for existing debt. Tax forms ez   Contingent interest does not include interest paid or accrued on any debt with a fixed term that was issued: On or before April 7, 1993, or After April 7, 1993, pursuant to a written binding contract in effect on that date and at all times thereafter before that debt was issued. Tax forms ez Dividend Income The following dividend income is exempt from the 30% tax. Tax forms ez Certain dividends paid by foreign corporations. Tax forms ez   There is no 30% tax on U. Tax forms ez S. Tax forms ez source dividends you receive from a foreign corporation. Tax forms ez See Second exception under Dividends in chapter 2 for how to figure the amount of U. Tax forms ez S. Tax forms ez source dividends. Tax forms ez Certain interest-related dividends. Tax forms ez   There is no 30% tax on interest-related dividends from sources within the United States that you receive from a mutual fund or other regulated investment company in 2013. Tax forms ez The mutual fund will designate in writing which dividends are interest-related dividends. Tax forms ez Certain short-term capital gain dividends. Tax forms ez   There may not be any 30% tax on certain short-term capital gain dividends from sources within the United States that you receive from a mutual fund or other regulated investment company. Tax forms ez The mutual fund will designate in writing which dividends are short-term capital gain dividends. Tax forms ez This tax relief will not apply to you if you are present in the United States for 183 days or more during your tax year. Tax forms ez Services Performed for Foreign Employer If you were paid by a foreign employer, your U. Tax forms ez S. Tax forms ez source income may be exempt from U. Tax forms ez S. Tax forms ez tax, but only if you meet one of the situations discussed next. Tax forms ez Employees of foreign persons, organizations, or offices. Tax forms ez   Income for personal services performed in the United States as a nonresident alien is not considered to be from U. Tax forms ez S. Tax forms ez sources and is tax exempt if you meet all three of the following conditions. Tax forms ez You perform personal services as an employee of or under a contract with a nonresident alien individual, foreign partnership, or foreign corporation, not engaged in a trade or business in the United States; or you work for an office or place of business maintained in a foreign country or possession of the United States by a U. Tax forms ez S. Tax forms ez corporation, a U. Tax forms ez S. Tax forms ez partnership, or a U. Tax forms ez S. Tax forms ez citizen or resident. Tax forms ez You perform these services while you are a nonresident alien temporarily present in the United States for a period or periods of not more than a total of 90 days during the tax year. Tax forms ez Your pay for these services is not more than $3,000. Tax forms ez If you do not meet all three conditions, your income from personal services performed in the United States is U. Tax forms ez S. Tax forms ez source income and is taxed according to the rules in chapter 4. Tax forms ez   If your pay for these services is more than $3,000, the entire amount is income from a trade or business within the United States. Tax forms ez To find if your pay is more than $3,000, do not include any amounts you get from your employer for advances or reimbursements of business travel expenses, if you were required to and did account to your employer for those expenses. Tax forms ez If the advances or reimbursements are more than your expenses, include the excess in your pay for these services. Tax forms ez   A day means a calendar day during any part of which you are physically present in the United States. Tax forms ez Example 1. Tax forms ez During 2013, Henry Smythe, a nonresident alien from a nontreaty country, worked for an overseas office of a U. Tax forms ez S. Tax forms ez partnership. Tax forms ez Henry, who uses the calendar year as his tax year, was temporarily present in the United States for 60 days during 2013 performing personal services for the overseas office of the partnership. Tax forms ez That office paid him a total gross salary of $2,800 for those services. Tax forms ez During 2013, he was not engaged in a trade or business in the United States. Tax forms ez The salary is not considered U. Tax forms ez S. Tax forms ez source income and is exempt from U. Tax forms ez S. Tax forms ez tax. Tax forms ez Example 2. Tax forms ez The facts are the same as in Example 1, except that Henry's total gross salary for the services performed in the United States during 2013 was $4,500. Tax forms ez He received $2,875 in 2013, and $1,625 in 2014. Tax forms ez During 2013, he was engaged in a trade or business in the United States because the compensation for his personal services in the United States was more than $3,000. Tax forms ez Henry's salary is U. Tax forms ez S. Tax forms ez source income and is taxed under the rules in chapter 4. Tax forms ez Crew members. Tax forms ez   Compensation for services performed by a nonresident alien in connection with the individual's temporary presence in the United States as a regular crew member of a foreign vessel (for example, a boat or ship) engaged in transportation between the United States and a foreign country or U. Tax forms ez S. Tax forms ez possession is not U. Tax forms ez S. Tax forms ez source income and is exempt from U. Tax forms ez S. Tax forms ez tax. Tax forms ez This exemption does not apply to compensation for services performed on foreign aircraft. Tax forms ez Students and exchange visitors. Tax forms ez   Nonresident alien students and exchange visitors present in the United States under “F,” “J,” or “Q” visas can exclude from gross income pay received from a foreign employer. Tax forms ez   This group includes bona fide students, scholars, trainees, teachers, professors, research assistants, specialists, or leaders in a field of specialized knowledge or skill, or persons of similar description. Tax forms ez It also includes the alien's spouse and minor children if they come with the alien or come later to join the alien. Tax forms ez   A nonresident alien temporarily present in the United States under a “J” visa includes an alien individual entering the United States as an exchange visitor under the Mutual Educational and Cultural Exchange Act of 1961. Tax forms ez Foreign employer. Tax forms ez   A foreign employer is: A nonresident alien individual, foreign partnership, or foreign corporation, or An office or place of business maintained in a foreign country or in a U. Tax forms ez S. Tax forms ez possession by a U. Tax forms ez S. Tax forms ez corporation, a U. Tax forms ez S. Tax forms ez partnership, or an individual who is a U. Tax forms ez S. Tax forms ez citizen or resident. Tax forms ez   The term “foreign employer” does not include a foreign government. Tax forms ez Pay from a foreign government that is exempt from U. Tax forms ez S. Tax forms ez income tax is discussed in chapter 10. Tax forms ez Income from certain annuities. Tax forms ez   Do not include in income any annuity received under a qualified annuity plan or from a qualified trust exempt from U. Tax forms ez S. Tax forms ez income tax if you meet both of the following conditions. Tax forms ez You receive the annuity only because: You performed personal services outside the United States while you were a nonresident alien, or You performed personal services inside the United States while you were a nonresident alien and you met the three conditions, described earlier, under Employees of foreign persons, organizations, or offices . Tax forms ez At the time the first amount is paid as an annuity under the plan (or by the trust), 90% or more of the employees for whom contributions or benefits are provided under the annuity plan (or under the plan of which the trust is a part) are U. Tax forms ez S. Tax forms ez citizens or residents. Tax forms ez   If the annuity qualifies under condition (1) but not condition (2) above, you do not have to include the amount in income if: You are a resident of a country that gives a substantially equal exclusion to U. Tax forms ez S. Tax forms ez citizens and residents, or You are a resident of a beneficiary developing country under Title V of the Trade Act of 1974. Tax forms ez   If you are not sure whether the annuity is from a qualified annuity plan or qualified trust, ask the person who made the payment. Tax forms ez Income affected by treaties. Tax forms ez   Income of any kind that is exempt from U. Tax forms ez S. Tax forms ez tax under a treaty to which the United States is a party is excluded from your gross income. Tax forms ez Income on which the tax is only limited by treaty, however, is included in gross income. Tax forms ez See chapter 9. Tax forms ez Gambling Winnings From Dog or Horse Racing You can exclude from your gross income winnings from legal wagers initiated outside the United States in a parimutuel pool with respect to a live horse or dog race in the United States. Tax forms ez Gain From the Sale of Your Main Home If you sold your main home, you may be able to exclude up to $250,000 of the gain on the sale of your home. Tax forms ez If you are married and file a joint return, you may be able to exclude up to $500,000. Tax forms ez For information on the requirements for this exclusion, see Publication 523. Tax forms ez This exclusion does not apply to nonresident aliens who are subject to the expatriation tax rules discussed in chapter 4. Tax forms ez Scholarships and Fellowship Grants If you are a candidate for a degree, you may be able to exclude from your income part or all of the amounts you receive as a qualified scholarship. Tax forms ez The rules discussed here apply to both resident and nonresident aliens. Tax forms ez If a nonresident alien receives a grant that is not from U. Tax forms ez S. Tax forms ez sources, it is not subject to U. Tax forms ez S. Tax forms ez tax. Tax forms ez See Scholarships, Grants, Prizes, and Awards in chapter 2 to determine whether your grant is from U. Tax forms ez S. Tax forms ez sources. Tax forms ez A scholarship or fellowship is excludable from income only if: You are a candidate for a degree at an eligible educational institution, and You use the scholarship or fellowship to pay qualified education expenses. Tax forms ez Candidate for a degree. Tax forms ez   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an accredited educational institution that is authorized to provide: A program that is acceptable for full credit toward a bachelor's or higher degree, or A program of training to prepare students for gainful employment in a recognized occupation. Tax forms ez Eligible educational institution. Tax forms ez   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Tax forms ez Qualified education expenses. Tax forms ez   These are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Tax forms ez These items must be required of all students in your course of instruction. Tax forms ez However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. Tax forms ez Expenses that do not qualify. Tax forms ez   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. Tax forms ez This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. Tax forms ez Scholarship or fellowship amounts used to pay these costs are taxable. Tax forms ez Amounts used to pay expenses that do not qualify. Tax forms ez   A scholarship amount used to pay any expense that does not qualify is taxable, even if the expense is a fee that must be paid to the institution as a condition of enrollment or attendance. Tax forms ez Payment for services. Tax forms ez   You cannot exclude from income the portion of any scholarship, fellowship, or tuition reduction that represents payment for past, present, or future teaching, research, or other services. Tax forms ez This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree. Tax forms ez Example. Tax forms ez On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. Tax forms ez As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. Tax forms ez Of the $2,500 scholarship, $1,000 represents payment for her services. Tax forms ez Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship. Tax forms ez Prev  Up  Next   Home   More Online Publications
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Federal Retirement Thrift Investment Board

The Federal Retirement Thrift Investment Board administers the Thrift Savings Plan, a tax-deferred retirement account similar to a 401(k).

Contact the Agency or Department

Website: Federal Retirement Thrift Investment Board

Address: Thrift Savings Plan
PO Box 385021

Birmingham, AL 35238

Phone Number: (404) 233-4400 (for international callers who cannot call toll free)

Toll-free: (877) 968-3778

TTY: (877) 847-4385

The Tax Forms Ez

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