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Tax Forms For 2009

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Tax Forms For 2009

Tax forms for 2009 Publication 597 - Introductory Material Table of Contents Introduction Introduction This publication provides information on the income tax treaty between the United States and Canada. Tax forms for 2009 It discusses a number of treaty provisions that often apply to U. Tax forms for 2009 S. Tax forms for 2009 citizens or residents who may be liable for Canadian tax. Tax forms for 2009 Treaty provisions are generally reciprocal (the same rules apply to both treaty countries). Tax forms for 2009 Therefore, a Canadian resident who receives income from the United States may refer to this publication to see if a treaty provision may affect the tax to be paid to the United States. Tax forms for 2009 This publication does not deal with Canadian income tax laws; nor does it provide Canada's interpretation of treaty articles, definitions, or specific terms not defined in the treaty itself. Tax forms for 2009 The United States—Canada income tax treaty was signed on September 26, 1980. Tax forms for 2009 It has been amended by five protocols, the most recent of which generally became effective January 1, 2009. Tax forms for 2009 In this publication, the term “article” refers to the particular article of the treaty, as amended. Tax forms for 2009 Prev  Up  Next   Home   More Online Publications
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Where to Go for Medical Care

In non-emergency situations, your first choice should be your primary care provider (PCP). Your PCP knows your medical history and treats common ailments. Urgent care is best when you need medical attention for a non-life threatening illness quickly or after regular hours. Go to the emergency room if your illness is serious or life-threatening, such as:

  • Choking
  • Stopped breathing
  • Head injury with passing out, fainting, or confusion
  • Injury to neck or spine, especially if there is loss of feeling or inability to move
  • Electric shock or lightning strike
  • Severe burn
  • Seizure that lasts three to five minutes

MedlinePlus has more information about the differences among health care providers and facilities.

Choosing a Health Care Facility

Report cards on the Internet can help you compare healthcare facilities. Compare doctors and health care facilities at www.healthcare.gov/compare. In addition, private organizations like U.S. News and World Report and Healthgrades.com rate hospitals based on information collected from Medicare records and other sources. As of October 2012, the Affordable Care Act requires all hospitals to report performance publically.

When determining the best health care facility for you, consider these factors:

  • Does the facility accept payment from your insurance plan?
  • Does your doctor have privileges to provide treatment to patients at the facility?
  • What is the quality of the facility?
  • Does the facility specialize in services and procedures that fit with your medical needs?
  • Is the facility in an area you can travel to and from easily? Find health care facilities in your area.

Elder Care and Health Care Facilities Seniors

As people live longer, the need for services for seniors has become more important. The Eldercare Locator (www.eldercare.gov), a public service of the Administration on Aging, U.S. Department of Health and Human Services, is a nationwide service that connects older Americans and their caregivers with information on senior services. Visit www.aoa.gov/Elders_Families for a list of resources to connect older persons, caregivers, and professionals with important federal, national, and local programs.

The Joint Commission on Accreditation of Healthcare Organizations(JCAHO) accredits hospitals as well as nursing homes and other healthcare organizations. Specially trained investigators assess whether these organizations meet set standards. At qualitycheck.org, you can check on a local facility, including how it compares with others. The Joint Commission also accepts consumer complaints. You can post a complaint online.

Naming a Durable Power of Attorney for Health Care

A durable power of attorney for health care (sometimes called a durable medical power of attorney) specifies the person you've chosen to make medical decisions for you. It is activated anytime you're unconscious or unable to make medical decisions. You need to choose someone who meets the legal requirements in your state for acting as your agent. State laws vary, but most states disqualify anyone under the age of 18, your health care provider, or employees of your health care provider.

The person you name as your agent must:

  • Be willing to speak and advocate on your behalf
  • Be willing to deal with conflict among friends and family members, if it arises
  • Know you well and understand your wishes
  • Be willing to talk with you about these issues
  • Be someone you trust with your life

The Tax Forms For 2009

Tax forms for 2009 Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Tax forms for 2009 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 for 2009 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 for 2009 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. Tax forms for 2009 60 day rule, Time limit for making a rollover contribution. Tax forms for 2009 70 rule, Age 70½ rule. Tax forms for 2009 , Nonresident alien spouse. Tax forms for 2009 A Abandonment of home, Abandonment. Tax forms for 2009 Abortion Deductibility as medical expense, Table 21-1. Tax forms for 2009 Medical and Dental Expenses Checklist. Tax forms for 2009 See Publication 502 for more information about these and other expenses. Tax forms for 2009 Abroad, citizens traveling or working, Employees of foreign governments or international organizations. Tax forms for 2009 , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. Tax forms for 2009 S. Tax forms for 2009 ) (see also Foreign employment) Absence, temporary, Temporary absences. Tax forms for 2009 , Temporary absences. Tax forms for 2009 Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. Tax forms for 2009 Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. Tax forms for 2009 Long-term care, Long-term care coverage. Tax forms for 2009 , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. Tax forms for 2009 Accidents, car, Deductible losses. Tax forms for 2009 Value determination, Car value. Tax forms for 2009 Willful negligence or intentional act as cause, Nondeductible losses. Tax forms for 2009 Accountable plans for employee reimbursements, Accountable Plans, Related to employer. Tax forms for 2009 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 for 2009 Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. Tax forms for 2009 Change in, standard deduction not allowed, Persons not eligible for the standard deduction. Tax forms for 2009 Fiscal year, Accounting Periods, Fiscal year taxpayers. Tax forms for 2009 , Fiscal Years Fringe benefits, Accounting period. Tax forms for 2009 Accrual method taxpayers, Accrual method. Tax forms for 2009 Taxes paid during tax year, deduction of, You must pay the tax during your tax year. Tax forms for 2009 Accumulation distribution of trusts Tax on, Other taxes. Tax forms for 2009 Accuracy-related penalties, Accuracy-related penalty. Tax forms for 2009 Acknowledgment, Acknowledgment. Tax forms for 2009 Activities not for profit, Activity not for profit. Tax forms for 2009 Address, Name and Address Change of, Change of Address Foreign, Foreign address. Tax forms for 2009 P. Tax forms for 2009 O. Tax forms for 2009 box, P. Tax forms for 2009 O. Tax forms for 2009 box. Tax forms for 2009 Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. Tax forms for 2009 Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. Tax forms for 2009 Easements, Easements. Tax forms for 2009 Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. Tax forms for 2009 Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. Tax forms for 2009 Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. Tax forms for 2009 Sales of property, Adjusted basis. Tax forms for 2009 Section 179 deduction, Depreciation and section 179 deduction. Tax forms for 2009 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 for 2009 Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. Tax forms for 2009 , Adopted child. Tax forms for 2009 , Adopted child. Tax forms for 2009 , Taxpayer identification numbers for adoptees. Tax forms for 2009 Earned income credit, Adopted child. Tax forms for 2009 Adoption, Adoption Credit, Child with special needs. Tax forms for 2009 ATIN, Adoption taxpayer identification number (ATIN). Tax forms for 2009 , Adoption taxpayer identification number (ATIN). Tax forms for 2009 Child tax credit, Adopted child. Tax forms for 2009 (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. Tax forms for 2009 Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. Tax forms for 2009 Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. Tax forms for 2009 No charitable deduction for, Personal Expenses Foreign child, Foreign child. Tax forms for 2009 Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). Tax forms for 2009 , Taxpayer identification numbers for aliens. Tax forms for 2009 Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). Tax forms for 2009 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 for 2009 Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. Tax forms for 2009 Distribution prior to age 59, Age 59½ rule. Tax forms for 2009 Distribution required at age 70, IRA owners. Tax forms for 2009 , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. Tax forms for 2009 Retirement plan recipients over age 75, Who must use the General Rule. Tax forms for 2009 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 for 2009 (see also Fiduciaries) Income paid to, Payment to an agent. Tax forms for 2009 Signing return, When someone can sign for you. Tax forms for 2009 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 for 2009 Airline club dues Not entertainment expenses, Club dues and membership fees. Tax forms for 2009 Airplanes, donations of, Cars, boats, and airplanes. Tax forms for 2009 Airport transportation Business-related travel expense, Table 26-1. Tax forms for 2009 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Tax forms for 2009 Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. Tax forms for 2009 Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. Tax forms for 2009 Child's dividends, Child's Alaska Permanent Fund dividends. Tax forms for 2009 Income from, You can use Form 1040EZ if all of the following apply. Tax forms for 2009 , You can use Form 1040A if all of the following apply. Tax forms for 2009 , Alaska Permanent Fund dividends. Tax forms for 2009 Investment income not to include, Investment income. Tax forms for 2009 Alaska Unemployment Compensation Fund, Contributions to state benefit funds. Tax forms for 2009 Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. Tax forms for 2009 Medical and Dental Expenses Checklist. Tax forms for 2009 See Publication 502 for more information about these and other expenses. Tax forms for 2009 Alcoholic beverages IRA prohibited transactions in, Collectibles. Tax forms for 2009 Aliens, Individual taxpayer identification number (ITIN) for aliens. Tax forms for 2009 , Not earned income. Tax forms for 2009 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 for 2009 , Payments not alimony. Tax forms for 2009 , Payments to a third party. Tax forms for 2009 , Life insurance premiums. Tax forms for 2009 , Payments for jointly-owned home. Tax forms for 2009 , Mortgage payments. Tax forms for 2009 , Taxes and insurance. Tax forms for 2009 , Other payments to a third party. Tax forms for 2009 , Instruments Executed After 1984, Exception for instruments executed before 1985. Tax forms for 2009 , Alimony requirements. Tax forms for 2009 , Cash payment requirement. Tax forms for 2009 , Payments to a third party. Tax forms for 2009 , Payments designated as not alimony. Tax forms for 2009 , Spouses cannot be members of the same household. Tax forms for 2009 , Liability for payments after death of recipient spouse. Tax forms for 2009 , Substitute payments. Tax forms for 2009 , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. Tax forms for 2009 , Deducting the recapture. Tax forms for 2009 Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. Tax forms for 2009 Reporting of income, Alimony. Tax forms for 2009 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 for 2009 Exempt-interest dividends, Alternative minimum tax treatment. Tax forms for 2009 Filing requirements (Table 1-3), Figuring tax. Tax forms for 2009 Incentive stock option, You can use Form 1040A if all of the following apply. Tax forms for 2009 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 for 2009 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 for 2009 , Filing Form 1040X. Tax forms for 2009 (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. Tax forms for 2009 Standard deduction, change to itemized deductions, Changing your mind. Tax forms for 2009 American citizens abroad, U. Tax forms for 2009 S. Tax forms for 2009 Citizens and Resident Aliens Living Abroad (see also Citizens outside U. Tax forms for 2009 S. Tax forms for 2009 ) 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 for 2009 S. Tax forms for 2009 Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. Tax forms for 2009 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 for 2009 Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. Tax forms for 2009 , Additional exceptions for nonqualified annuity contracts. Tax forms for 2009 Estimated tax, Withholding and estimated tax. Tax forms for 2009 Exclusion limit, Exclusion limit. Tax forms for 2009 General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. Tax forms for 2009 Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. Tax forms for 2009 Purchased annuities, Purchased annuities. Tax forms for 2009 Survivor's annuity, Survivors of retirees. Tax forms for 2009 Guaranteed payments, Guaranteed payments. Tax forms for 2009 IRAs as, Kinds of traditional IRAs. Tax forms for 2009 Joint return, Joint return. Tax forms for 2009 Loans from plan, Loans. Tax forms for 2009 Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. Tax forms for 2009 , More than one annuity. Tax forms for 2009 Partly taxable payments, Partly taxable payments. Tax forms for 2009 Purchased annuities, Purchased annuities. Tax forms for 2009 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 for 2009 Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. Tax forms for 2009 Worksheet for computation, How to use the Simplified Method. Tax forms for 2009 Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. Tax forms for 2009 Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. Tax forms for 2009 , Pensions and Annuities, Withholding and estimated tax. Tax forms for 2009 Annulled marriages Filing status, Annulled marriages. Tax forms for 2009 Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. Tax forms for 2009 Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. Tax forms for 2009 Real estate transactions, when required by lender, Settlement costs. Tax forms for 2009 Appraisals Casualty or theft losses, Appraisal. Tax forms for 2009 , Costs of photographs and appraisals. Tax forms for 2009 Archer MSAs, Medical savings accounts (MSAs). Tax forms for 2009 Contributions, Archer MSA contributions. Tax forms for 2009 Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. Tax forms for 2009 Medical and Dental Expenses Checklist. Tax forms for 2009 See Publication 502 for more information about these and other expenses. Tax forms for 2009 Armed forces, Types of Qualified Organizations, Table 24-1. Tax forms for 2009 Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. Tax forms for 2009 (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 for 2009 Dependency allotments, Armed Forces dependency allotments. Tax forms for 2009 Disability pay, Disability. Tax forms for 2009 Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. Tax forms for 2009 Military, Military uniforms. Tax forms for 2009 Military quarters allotments, Tax-exempt military quarters allowances. Tax forms for 2009 Naval officers on permanent duty aboard ship, Members of the Armed Forces. Tax forms for 2009 Permanent duty overseas, Members of the Armed Forces. Tax forms for 2009 Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. Tax forms for 2009 , Ministers' and military housing allowance. Tax forms for 2009 Rehabilitative program payments, Veterans' benefits. Tax forms for 2009 Reserves, Armed Forces reservists traveling more than 100 miles from home. Tax forms for 2009 Retirees' pay Taxable income, Military retirement pay. Tax forms for 2009 Uniforms, Military uniforms. Tax forms for 2009 Wages, Military Armed Forces Retiree's pay withholding, Military retirees. Tax forms for 2009 Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. Tax forms for 2009 Capital gains or losses from sale or trade of, Investment interest deducted. Tax forms for 2009 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 for 2009 Fees not included in basis, Settlement costs. Tax forms for 2009 At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. Tax forms for 2009 ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). Tax forms for 2009 Attachment of wages, Garnisheed wages. Tax forms for 2009 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 for 2009 Title to property, for preparation, filing, etc. Tax forms for 2009 , Settlement costs. Tax forms for 2009 Audits Travel expense records, If your return is examined. Tax forms for 2009 Auto insurance Medical expenses covered by, not deductible, Table 21-1. Tax forms for 2009 Medical and Dental Expenses Checklist. Tax forms for 2009 See Publication 502 for more information about these and other expenses. Tax forms for 2009 Automatic extension of time to file, Automatic Extension, When to file. Tax forms for 2009 Form 4868, E-file options. Tax forms for 2009 Automatic investment services Holding period, determination of, Automatic investment service. Tax forms for 2009 Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. Tax forms for 2009 Back pay, award for, Back pay awards. Tax forms for 2009 Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. Tax forms for 2009 Backup withholding, Backup Withholding, Backup withholding. Tax forms for 2009 , Backup withholding. Tax forms for 2009 Dividend income, Backup withholding. Tax forms for 2009 , Reporting tax withheld. Tax forms for 2009 Penalties, Penalties. Tax forms for 2009 Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. Tax forms for 2009 Reporting on Schedule D (Form 1040), How to report. Tax forms for 2009 Claim for refund, Exceptions for special types of refunds. Tax forms for 2009 , Filing a claim for refund. Tax forms for 2009 Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. Tax forms for 2009 Short-term capital loss, How to report bad debts. Tax forms for 2009 When deductible, When deductible. Tax forms for 2009 Baggage Business-related travel expense, Table 26-1. Tax forms for 2009 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Tax forms for 2009 Balance due, Refund or balance due. Tax forms for 2009 Bankruptcy Canceled debt not deemed to be income, Excluded debt. Tax forms for 2009 Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. Tax forms for 2009 Banks Automatic investment service, determination of holding period, Automatic investment service. Tax forms for 2009 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 for 2009 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 for 2009 Basis of purchase, Bargain purchases. Tax forms for 2009 Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. Tax forms for 2009 Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. Tax forms for 2009 Bargain purchases, Bargain purchases. Tax forms for 2009 Bonds, Stocks and Bonds, Bond premium. Tax forms for 2009 Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. Tax forms for 2009 , Partly taxable. Tax forms for 2009 Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. Tax forms for 2009 Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. Tax forms for 2009 Other than cost, Basis Other Than Cost, Tax-exempt obligations. Tax forms for 2009 , No gain or loss. Tax forms for 2009 Points not to be included, Settlement costs. Tax forms for 2009 , Points. Tax forms for 2009 Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. Tax forms for 2009 Stock or stock rights, Basis. Tax forms for 2009 Tax-exempt obligations Bonds, Tax-exempt obligations. Tax forms for 2009 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 for 2009 Beneficiaries, Beneficiary of an estate or trust. Tax forms for 2009 , Rollover by surviving spouse. Tax forms for 2009 , Estate and trust income. Tax forms for 2009 , Losses. Tax forms for 2009 (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. Tax forms for 2009 , Losses. Tax forms for 2009 , Gifts and inheritances. Tax forms for 2009 , Income from property received as a gift. Tax forms for 2009 (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. Tax forms for 2009 Bingo, Table 24-1. Tax forms for 2009 Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. Tax forms for 2009 Medical and Dental Expenses Checklist. Tax forms for 2009 See Publication 502 for more information about these and other expenses. Tax forms for 2009 Birth of child, Death or birth of child. Tax forms for 2009 Head of household, qualifying person to file as, Death or birth. Tax forms for 2009 , Death or birth. Tax forms for 2009 Social security number to be obtained, Born and died in 2013. Tax forms for 2009 Birth of dependent, Death or birth. Tax forms for 2009 Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. Tax forms for 2009 Guide dogs, deductible as medical expense, Table 21-1. Tax forms for 2009 Medical and Dental Expenses Checklist. Tax forms for 2009 See Publication 502 for more information about these and other expenses. Tax forms for 2009 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 for 2009 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 for 2009 Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Tax forms for 2009 Donations of, Cars, boats, and airplanes. Tax forms for 2009 Body scan, Table 21-1. Tax forms for 2009 Medical and Dental Expenses Checklist. Tax forms for 2009 See Publication 502 for more information about these and other expenses. Tax forms for 2009 Bona fide business purpose Travel expenses, Bona fide business purpose. Tax forms for 2009 Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. Tax forms for 2009 , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. Tax forms for 2009 Convertible bonds, Convertible stocks and bonds. Tax forms for 2009 Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. Tax forms for 2009 Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. Tax forms for 2009 Retirement of, Retirement bonds. Tax forms for 2009 , Redemption or retirement of bonds. Tax forms for 2009 Sale of, Bonds Sold Between Interest Dates Savings, U. Tax forms for 2009 S. Tax forms for 2009 Savings Bonds, Series HH bonds. Tax forms for 2009 , Series EE and series I bonds. Tax forms for 2009 Sold at premium, computation of adjusted basis, Bond premium. Tax forms for 2009 State or local government, tax-exempt, Tax-exempt state and local government bonds. Tax forms for 2009 Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. Tax forms for 2009 , Employee awards or bonuses. Tax forms for 2009 Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. Tax forms for 2009 Borrowed funds, Loans. Tax forms for 2009 , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. Tax forms for 2009 Bottled water, Table 21-1. Tax forms for 2009 Medical and Dental Expenses Checklist. Tax forms for 2009 See Publication 502 for more information about these and other expenses. Tax forms for 2009 Boy Scouts Charitable contributions to, Examples. Tax forms for 2009 , Table 24-1. Tax forms for 2009 Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. Tax forms for 2009 Medical and Dental Expenses Checklist. Tax forms for 2009 See Publication 502 for more information about these and other expenses. Tax forms for 2009 Breach of contract Damages as income, Court awards and damages. Tax forms for 2009 employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. Tax forms for 2009 Medical and Dental Expenses Checklist. Tax forms for 2009 See Publication 502 for more information about these and other expenses. Tax forms for 2009 Bribes, Bribes. Tax forms for 2009 , 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 for 2009 , Brokers' commissions. Tax forms for 2009 Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. Tax forms for 2009 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 for 2009 Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. Tax forms for 2009 Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. Tax forms for 2009 , Allowances and reimbursements. Tax forms for 2009 Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. Tax forms for 2009 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 for 2009 Basis for depreciation, Basis for depreciation. Tax forms for 2009 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 for 2009 Business tax credits Claim for refund, Exceptions for special types of refunds. Tax forms for 2009 Business use of home, Home Office C Cafeteria plans, Cafeteria plans. Tax forms for 2009 Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. Tax forms for 2009 Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. Tax forms for 2009 Campaign contributions, Campaign contributions. Tax forms for 2009 , Table 24-1. Tax forms for 2009 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 for 2009 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 for 2009 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. Tax forms for 2009 Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. Tax forms for 2009 Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. Tax forms for 2009 , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. Tax forms for 2009 Carryover of, Long-term gains and losses. Tax forms for 2009 , Capital loss carryover. Tax forms for 2009 Worksheet, Figuring your carryover. Tax forms for 2009 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 for 2009 , Capital gain distributions and qualified dividends. Tax forms for 2009 Collectibles, Investment interest deducted. Tax forms for 2009 Deductions, Capital Losses Limit on, Limit on deduction. Tax forms for 2009 Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. Tax forms for 2009 , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. Tax forms for 2009 Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. Tax forms for 2009 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 for 2009 , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. Tax forms for 2009 Net long-term capital loss, Long-term gains and losses. Tax forms for 2009 Sale of personal items, Sale of personal items. Tax forms for 2009 Sale or trade of property held more than 1 year, Long-term or short-term. Tax forms for 2009 , Long-term gains and losses. Tax forms for 2009 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 for 2009 State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. Tax forms for 2009 Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. Tax forms for 2009 Total net loss, Total net gain or loss. Tax forms for 2009 Undistributed gains, Long-term gains and losses. Tax forms for 2009 Credit for tax on, Undistributed capital gains of mutual funds and REITs. Tax forms for 2009 , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. Tax forms for 2009 Car pools, Car pools. Tax forms for 2009 , Car pools. Tax forms for 2009 Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. Tax forms for 2009 Carryovers Capital loss, Long-term gains and losses. Tax forms for 2009 , Capital loss carryover. Tax forms for 2009 Worksheet, Figuring your carryover. Tax forms for 2009 Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. Tax forms for 2009 , 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 for 2009 Value determination, Car value. Tax forms for 2009 Willful negligence or intentional act as cause, Nondeductible losses. Tax forms for 2009 Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. Tax forms for 2009 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 for 2009 Books to determine fair market value, Car value. Tax forms for 2009 Business and personal use, allocation between, Business and personal use. Tax forms for 2009 , Separating expenses. Tax forms for 2009 Business-related travel expenses, Table 26-1. Tax forms for 2009 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Tax forms for 2009 Car pools, Car pools. Tax forms for 2009 Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Tax forms for 2009 Charitable organization service, use for, Car expenses. Tax forms for 2009 Depreciation, Depreciation and section 179 deductions. Tax forms for 2009 Donations of, Cars, boats, and airplanes. Tax forms for 2009 Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). Tax forms for 2009 Form 2106 or 2106-EZ, how to fill out, Car expenses. Tax forms for 2009 Hauling tools or instruments, Hauling tools or instruments. Tax forms for 2009 Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. Tax forms for 2009 Medical transportation, Table 21-1. Tax forms for 2009 Medical and Dental Expenses Checklist. Tax forms for 2009 See Publication 502 for more information about these and other expenses. Tax forms for 2009 , Transportation, Car expenses. Tax forms for 2009 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 for 2009 Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. Tax forms for 2009 Work-related education, transportation for, Using your car. Tax forms for 2009 Cash Dividends paid as, Introduction Rebates, Cash rebates. Tax forms for 2009 Sales of property for, Payment of cash. Tax forms for 2009 Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. Tax forms for 2009 Bad debts, Basis in bad debt required. Tax forms for 2009 Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. Tax forms for 2009 Taxes paid during tax year, deduction of, You must pay the tax during your tax year. Tax forms for 2009 Worthless securities and negotiable promissory notes, Worthless securities. Tax forms for 2009 Cash rebates, Cash rebates. Tax forms for 2009 Casualties, Home destroyed or condemned. Tax forms for 2009 Casualty insurance Premiums not in property basis, Settlement costs. Tax forms for 2009 Reimbursements from, Casualty insurance and other reimbursements. Tax forms for 2009 Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). Tax forms for 2009 , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. Tax forms for 2009 , Involuntary Conversions, Adjusted Basis, Adjustments to basis. Tax forms for 2009 Amount of loss, Figuring a Loss Appraisals, Appraisal. Tax forms for 2009 , Costs of photographs and appraisals. Tax forms for 2009 Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. Tax forms for 2009 Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. Tax forms for 2009 Photographs and appraisals, Costs of photographs and appraisals. Tax forms for 2009 Deductible losses, Deductible losses. Tax forms for 2009 $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. Tax forms for 2009 Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. Tax forms for 2009 Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. Tax forms for 2009 , Disaster relief. Tax forms for 2009 (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. Tax forms for 2009 Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. Tax forms for 2009 Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). Tax forms for 2009 Nondeductible losses, Deductible losses. Tax forms for 2009 Proof of loss, Casualty loss proof. Tax forms for 2009 Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. Tax forms for 2009 Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. Tax forms for 2009 , 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 for 2009 Certificates of deposit (CDs), Certificates of deposit (CDs). Tax forms for 2009 , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. Tax forms for 2009 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. Tax forms for 2009 Change of address, Change of Address Change of name, Name change. Tax forms for 2009 , Name changed. Tax forms for 2009 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 for 2009 Examples of Charitable Contributions—A Quick Check, Token items. Tax forms for 2009 , Written statement. Tax forms for 2009 , 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 for 2009 , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. Tax forms for 2009 , Capital gain property. Tax forms for 2009 , Amount of deduction — general rule. Tax forms for 2009 , Bargain sales. Tax forms for 2009 , When To Deduct, Time of making contribution. Tax forms for 2009 , Noncash Contributions, Additional records. Tax forms for 2009 , 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 for 2009 Charity benefit events Deduction amount for charitable contributions, Charity benefit events. Tax forms for 2009 Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. Tax forms for 2009 Checks As charitable contributions, Checks. Tax forms for 2009 Canceled checks as evidence of travel expenses, Canceled check. Tax forms for 2009 Constructive receipt of, Check received or available. Tax forms for 2009 Child Foster child, Rule 10. Tax forms for 2009 You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. Tax forms for 2009 You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. Tax forms for 2009 Child and dependent care credit, You can use Form 1040A if all of the following apply. Tax forms for 2009 Due diligence, Getting the information. Tax forms for 2009 Earned income, Earned income. Tax forms for 2009 Full-time student, Rule for student-spouse or spouse not able to care for self. Tax forms for 2009 Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. Tax forms for 2009 Child care, You can use Form 1040A if all of the following apply. Tax forms for 2009 Babysitting, Babysitting. Tax forms for 2009 Care providers, Childcare providers. Tax forms for 2009 Expenses, Child care expenses. Tax forms for 2009 Nursing care for healthy baby, not deductible as medical expense, Table 21-1. Tax forms for 2009 Medical and Dental Expenses Checklist. Tax forms for 2009 See Publication 502 for more information about these and other expenses. Tax forms for 2009 Child custody, Custodial parent and noncustodial parent. Tax forms for 2009 Child support, Child support payments. Tax forms for 2009 Alimony, difference from, Payments not alimony. Tax forms for 2009 , Alimony requirements. Tax forms for 2009 , Child support. Tax forms for 2009 Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. Tax forms for 2009 , Child tax credit. Tax forms for 2009 , 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 for 2009 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 for 2009 Birth of child Head of household, qualifying person to file as, Death or birth. Tax forms for 2009 , Death or birth. Tax forms for 2009 Social security number to be obtained, Born and died in 2013. Tax forms for 2009 Care providers, Childcare providers. Tax forms for 2009 (see also Child care) Child's tax, figuring of, Step 3. Tax forms for 2009 Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. Tax forms for 2009 Credit for, Who Should File, You can use Form 1040A if all of the following apply. Tax forms for 2009 (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. Tax forms for 2009 Death of child Head of household, qualifying person to file as, Death or birth. Tax forms for 2009 , Death or birth. Tax forms for 2009 Deductions, Line 2 (deductions). Tax forms for 2009 Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. Tax forms for 2009 Filing requirements, Child's earnings. Tax forms for 2009 As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. Tax forms for 2009 , Income from property received as a gift. Tax forms for 2009 Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. Tax forms for 2009 Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. Tax forms for 2009 Investment income of, Tax on unearned income of certain children. Tax forms for 2009 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 for 2009 Kidnapped, Kidnapped child. Tax forms for 2009 , Kidnapped child. Tax forms for 2009 Net unearned income, figuring of, Step 1. Tax forms for 2009 Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. Tax forms for 2009 Property received as gift, income from, Income from property received as a gift. Tax forms for 2009 Signing return, parent for child, Spouse unable to sign. Tax forms for 2009 Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. Tax forms for 2009 Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. Tax forms for 2009 Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. Tax forms for 2009 Unearned income of, Tax on unearned income of certain children. Tax forms for 2009 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 for 2009 Unearned income defined, Unearned income defined. Tax forms for 2009 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 for 2009 Churches, temples, etc. Tax forms for 2009 Charitable contributions to, Examples. Tax forms for 2009 , Table 24-1. Tax forms for 2009 Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. Tax forms for 2009 Citizen or resident test, Citizen or Resident Test Citizens outside U. Tax forms for 2009 S. Tax forms for 2009 Business travel outside U. Tax forms for 2009 S. Tax forms for 2009 , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. Tax forms for 2009 Standard meal allowance, Standard meal allowance for areas outside the continental United States. Tax forms for 2009 Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. Tax forms for 2009 S. Tax forms for 2009 Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. Tax forms for 2009 Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. Tax forms for 2009 Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. Tax forms for 2009 Civil service retirement benefits, Civil service retirement benefits. Tax forms for 2009 Civil suits, Court awards and damages. Tax forms for 2009 (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. Tax forms for 2009 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 for 2009 , Ministers' and military housing allowance. Tax forms for 2009 Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. Tax forms for 2009 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 for 2009 Closing costs Real property transactions, Settlement costs. Tax forms for 2009 Sale of home, Settlement fees or closing costs. Tax forms for 2009 Clothing Military, Military uniforms. Tax forms for 2009 Moth damage, not casualty loss, Progressive deterioration. Tax forms for 2009 Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. Tax forms for 2009 Used clothing, charitable deduction for fair market value, Used clothing and household items. Tax forms for 2009 work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. Tax forms for 2009 Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. Tax forms for 2009 Coal and iron ore, Coal and iron ore. Tax forms for 2009 Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. Tax forms for 2009 Gains or losses from sale or trade of, Investment interest deducted. Tax forms for 2009 IRA investment in, Investment in Collectibles, Exception. Tax forms for 2009 College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. Tax forms for 2009 , Table 24-1. Tax forms for 2009 Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. Tax forms for 2009 Education costs, Qualified tuition programs (QTPs). Tax forms for 2009 (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 for 2009 Commission drivers Deduction of expenses, Statutory employees. Tax forms for 2009 Commissions, Supplemental Wages Advance, Advance commissions and other earnings. Tax forms for 2009 IRAs with brokers, Brokers' commissions. Tax forms for 2009 , Brokers' commissions. Tax forms for 2009 Property basis to include when buyer pays, Settlement costs. Tax forms for 2009 Sharing of (kickbacks), Kickbacks. Tax forms for 2009 Unearned, deduction for repayment of, Advance commissions and other earnings. Tax forms for 2009 Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. Tax forms for 2009 Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. Tax forms for 2009 , Community property. Tax forms for 2009 Alimony, difference from, Payments not alimony. Tax forms for 2009 IRAs, Community property laws. Tax forms for 2009 Married filing separately, Community property states. Tax forms for 2009 Medical and dental expenses, Community property states. Tax forms for 2009 Commuting expenses, Commuting expenses. Tax forms for 2009 , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. Tax forms for 2009 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 for 2009 Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. Tax forms for 2009 Unemployment, Unemployment compensation. Tax forms for 2009 Computation of tax, Computations Equal amounts, Equal amounts. Tax forms for 2009 Negative amounts, Negative amounts. Tax forms for 2009 Rounding off dollars, Rounding off dollars. Tax forms for 2009 Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. Tax forms for 2009 , Condemnations. Tax forms for 2009 Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. Tax forms for 2009 Period of ownership and use, Previous home destroyed or condemned. Tax forms for 2009 Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. Tax forms for 2009 Constructive receipt of income, Constructive receipt. Tax forms for 2009 , Payment to an agent. Tax forms for 2009 , Constructive receipt. Tax forms for 2009 Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. Tax forms for 2009 , Contributions, Table 24-1. Tax forms for 2009 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 for 2009 Political, Political Contributions Reservist repayments, Qualified reservist repayments. Tax forms for 2009 Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. Tax forms for 2009 Related party transactions, Losses on sales or trades of property. Tax forms for 2009 Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. Tax forms for 2009 Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. Tax forms for 2009 Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. Tax forms for 2009 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 for 2009 Sale or trade of Form 1099-S to report, Form 1099-S transactions. Tax forms for 2009 Period of ownership and use, Cooperative apartment. Tax forms for 2009 Cooperatives Patronage dividends, Patronage dividends. Tax forms for 2009 Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. Tax forms for 2009 Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. Tax forms for 2009 , Losses on sales or trades of property. Tax forms for 2009 Director fees as self-employment income, Corporate director. Tax forms for 2009 Reorganizations and nontaxable trade of stock, Corporate reorganizations. Tax forms for 2009 Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. Tax forms for 2009 Medical and Dental Expenses Checklist. Tax forms for 2009 See Publication 502 for more information about these and other expenses. Tax forms for 2009 Cosmetics Not deductible as medical expense, Table 21-1. Tax forms for 2009 Medical and Dental Expenses Checklist. Tax forms for 2009 See Publication 502 for more information about these and other expenses. Tax forms for 2009 Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. Tax forms for 2009 , Partly taxable. Tax forms for 2009 Cost-of-living allowances, Government cost-of-living allowances. Tax forms for 2009 Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. Tax forms for 2009 Examples of Charitable Contributions—A Quick Check, Membership fees or dues. Tax forms for 2009 Entertainment expense deduction not allowed, Club dues and membership fees. Tax forms for 2009 Coupon bonds, Coupon bonds. Tax forms for 2009 Court awards and damages (see Damages from lawsuits) Cousin, Cousin. Tax forms for 2009 Coverdell ESAs Additional tax on, Other taxes. Tax forms for 2009 CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. Tax forms for 2009 Charitable contributions charged to, Credit card. Tax forms for 2009 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 for 2009 , Credit for child and dependent care expenses. Tax forms for 2009 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 for 2009 , Credit for the elderly or the disabled. Tax forms for 2009 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 for 2009 Credit reports Costs not included in property basis, Settlement costs. Tax forms for 2009 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 for 2009 , Earned income credit. Tax forms for 2009 , Credit for child and dependent care expenses. Tax forms for 2009 , Credit for the elderly or the disabled. Tax forms for 2009 , Earned income credit. Tax forms for 2009 , Credit for child and dependent care expenses. Tax forms for 2009 , Credit for the elderly or the disabled. Tax forms for 2009 , Earned income credit. Tax forms for 2009 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 for 2009 , 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 for 2009 Medical and Dental Expenses Checklist. Tax forms for 2009 See Publication 502 for more information about these and other expenses. Tax forms for 2009 Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. Tax forms for 2009 Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. Tax forms for 2009 Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. Tax forms for 2009 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 for 2009 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 for 2009 , Disaster relief. Tax forms for 2009 (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. Tax forms for 2009 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 for 2009 , Childcare providers. Tax forms for 2009 , Care outside your home. Tax forms for 2009 (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 for 2009 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 for 2009 Death of dependent, Death or birth. Tax forms for 2009 Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. Tax forms for 2009 , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. Tax forms for 2009 Paid by another, Debts paid for you. Tax forms for 2009 Payoff of debt included in sales transaction, Debt paid off. Tax forms for 2009 Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. Tax forms for 2009 Refund offset against, Refunds. Tax forms for 2009 , Offset against debts. Tax forms for 2009 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 for 2009 Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. Tax forms for 2009 Due dates, Filing for a decedent. Tax forms for 2009 Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. Tax forms for 2009 Spouse's death, Spouse died during the year. Tax forms for 2009 , Spouse died. Tax forms for 2009 Standard deduction, Decedent's final return. Tax forms for 2009 Transfer of property at death, Other property transactions. Tax forms for 2009 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 for 2009 Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. Tax forms for 2009 , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. Tax forms for 2009 , 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 for 2009 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 for 2009 Interest (see Interest payments) Investment expenses, Investment expenses. Tax forms for 2009 IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. Tax forms for 2009 Medical and Dental Expenses Checklist. Tax forms for 2009 See Publication 502 for more information about these and other expenses. Tax forms for 2009 Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. Tax forms for 2009 (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. Tax forms for 2009 Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. Tax forms for 2009 Performing artists' expenses, Expenses of certain performing artists. Tax forms for 2009 Prepaid insurance premiums, Prepaid insurance premiums. Tax forms for 2009 Prescription medicines, Table 21-1. Tax forms for 2009 Medical and Dental Expenses Checklist. Tax forms for 2009 See Publication 502 for more information about these and other expenses. Tax forms for 2009 Rental expenses, When to deduct. Tax forms for 2009 Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. Tax forms for 2009 Car expenses, Depreciation and section 179 deductions. Tax forms for 2009 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 for 2009 Stop-smoking programs, Table 21-1. Tax forms for 2009 Medical and Dental Expenses Checklist. Tax forms for 2009 See Publication 502 for more information about these and other expenses. Tax forms for 2009 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 for 2009 Recording fees, basis to include, Real estate taxes. Tax forms for 2009 Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. Tax forms for 2009 Nonqualified plans, Nonqualified deferred compensation plans. Tax forms for 2009 Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. Tax forms for 2009 Delivery services, Private delivery services. Tax forms for 2009 Business-related travel expense, Table 26-1. Tax forms for 2009 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Tax forms for 2009 Demutualization of life insurance companies, Demutualization of life insurance companies. Tax forms for 2009 Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. Tax forms for 2009 Medical and Dental Expenses Checklist. Tax forms for 2009 See Publication 502 for more information about these and other expenses. Tax forms for 2009 Dependent care Benefits, Dependent care benefits. Tax forms for 2009 , Dependent Care Benefits Center, Dependent care center. Tax forms for 2009 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 for 2009 , Exception for adopted child. Tax forms for 2009 , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Tax forms for 2009 (see also Child tax credit) Birth of, Death or birth. Tax forms for 2009 Born and died within year, Exception. Tax forms for 2009 , Born and died in 2013. Tax forms for 2009 Death of, Death or birth. Tax forms for 2009 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 for 2009 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 for 2009 Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). Tax forms for 2009 , Taxpayer identification numbers for aliens. Tax forms for 2009 Alien dependents, Born and died in 2013. Tax forms for 2009 Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. Tax forms for 2009 Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. Tax forms for 2009 Deposits, Fees and deposits. Tax forms for 2009 Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. Tax forms for 2009 Depreciation Adjustment to basis for, Depreciation and section 179 deduction. Tax forms for 2009 Cars, Depreciation and section 179 deductions. Tax forms for 2009 Change of use of property, Basis for depreciation. Tax forms for 2009 Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. Tax forms for 2009 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 for 2009 Land, no depreciation of, Land. Tax forms for 2009 Rental property, Depreciation. Tax forms for 2009 , Depreciation Designated Roth Account Defined. Tax forms for 2009 , Designated Roth accounts. Tax forms for 2009 Designated Roth account, Designated Roth accounts. Tax forms for 2009 , Designated Roth accounts. Tax forms for 2009 Destroyed records, Destroyed records. Tax forms for 2009 Diaper service, Table 21-1. Tax forms for 2009 Medical and Dental Expenses Checklist. Tax forms for 2009 See Publication 502 for more information about these and other expenses. Tax forms for 2009 Differential wage payments, Differential wage payments. Tax forms for 2009 Differential wages Wages for reservists Military reserves, Differential wage payments. Tax forms for 2009 Direct deposit of refunds, Refunds Directors' fees, Corporate director. Tax forms for 2009 Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. Tax forms for 2009 , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. Tax forms for 2009 Armed forces, Disability. Tax forms for 2009 Blind (see Blind persons) Cafeteria plans, Cafeteria plans. Tax forms for 2009 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 for 2009 Medical and Dental Expenses Checklist. Tax forms for 2009 See Publication 502 for more information about these and other expenses. Tax forms for 2009 Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. Tax forms for 2009 Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. Tax forms for 2009 Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. Tax forms for 2009 Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. Tax forms for 2009 Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. Tax forms for 2009 Social security and railroad retirement benefits, deductions for, Disability payments. Tax forms for 2009 Special school or home for, deductibility of medical expense, Table 21-1. Tax forms for 2009 Medical and Dental Expenses Checklist. Tax forms for 2009 See Publication 502 for more information about these and other expenses. Tax forms for 2009 Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. Tax forms for 2009 Workers' compensation, Workers' Compensation Disability Income, Disability income. Tax forms for 2009 Disability benefits Earned income credit, Form 4029. Tax forms for 2009 Disability insurance payments Earned income credit, Disability insurance payments. Tax forms for 2009 Disability, permanent and total disability, Permanent and total disability. Tax forms for 2009 Disabled Child, Permanently and totally disabled. Tax forms for 2009 Dependent, Disabled dependent working at sheltered workshop. Tax forms for 2009 Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. Tax forms for 2009 , Disaster relief payments. Tax forms for 2009 , Disaster relief. Tax forms for 2009 (see also Terrorist attacks) Cash gifts to victims, Cash gifts. Tax forms for 2009 Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Tax forms for 2009 Unemployment assistance, Types of unemployment compensation. Tax forms for 2009 Employer's emergency disaster fund, Employer's emergency disaster fund. Tax forms for 2009 Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. Tax forms for 2009 Grants or payments, Disaster relief grants. Tax forms for 2009 Replacement of lost or destroyed property, Disaster relief. Tax forms for 2009 Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. Tax forms for 2009 , Adjusted Basis Disclosure statement, Disclosure statement. Tax forms for 2009 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 for 2009 Distributions, Eligible rollover distributions. Tax forms for 2009 (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 for 2009 Qualified reservist, Qualified reservist distributions. Tax forms for 2009 Required minimum distributions, Required distributions. Tax forms for 2009 , Required distributions. Tax forms for 2009 , 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 for 2009 Dividends, Dividends and Other Distributions, Form 1099-DIV. Tax forms for 2009 , More information. Tax forms for 2009 (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 for 2009 Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. Tax forms for 2009 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 for 2009 Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. Tax forms for 2009 Insurance dividends, Dividends on insurance policies. Tax forms for 2009 Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. Tax forms for 2009 Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. Tax forms for 2009 Qualified, Qualified Dividends, Qualified dividends. Tax forms for 2009 Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. Tax forms for 2009 Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. Tax forms for 2009 Sold stock, Dividends on stock sold. Tax forms for 2009 Stockholder debts when canceled as, Stockholder debt. Tax forms for 2009 Veterans' insurance, Dividends on veterans' insurance. Tax forms for 2009 Divorced parents, Children of divorced or separated parents (or parents who live apart). Tax forms for 2009 , Applying this special rule to divorced or separated parents (or parents who live apart). Tax forms for 2009 Divorced taxpayers, Alimony. Tax forms for 2009 (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. Tax forms for 2009 Child custody, Custodial parent and noncustodial parent. Tax forms for 2009 Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. Tax forms for 2009 Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. Tax forms for 2009 , Divorced persons. Tax forms for 2009 IRAs, Kay Bailey Hutchison Spousal IRA. Tax forms for 2009 , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. Tax forms for 2009 Mortgage interest, payment as alimony, Divorced or separated individuals. Tax forms for 2009 Personal exemption, Divorced or separated spouse. Tax forms for 2009 Real estate taxes, allocation of, Divorced individuals. Tax forms for 2009 Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. Tax forms for 2009 Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. Tax forms for 2009 Domestic help Withholding, Household workers. Tax forms for 2009 Domestic help, no exemption for, Housekeepers, maids, or servants. Tax forms for 2009