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Tax Return

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Tax Return

Tax return Index Symbols 10% owners, Ten-percent owners. Tax return 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). Tax return A Acceptance agent, Unexpected payment. Tax return Accounts, offshore, Offshore accounts. Tax return Alien Illegal, Illegal aliens. Tax return Nonresident, Nonresident alien. Tax return Resident, Resident alien. Tax return Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. Tax return Allocation information, Failure to provide allocation information. Tax return American Samoa, U. Tax return S. Tax return Virgin Islands and American Samoa corporations. Tax return Amount to withhold, Determination of amount to withhold. Tax return Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Tax return Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Tax return Banks, interest received by, Banks. Tax return Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. Tax return Branch profits tax, Corporation subject to branch profits tax. Tax return C Canada, Exception 3. Tax return , Deposit interest paid to nonresident alien individuals in 2012. Tax return , Deposit interest paid to certain nonresident alien individuals in 2013. Tax return Capital gains, Capital gains (Income Code 9). Tax return Central withholding agreements, Income Code 43. Tax return Consent dividends, Consent dividends. Tax return , Consent dividends. Tax return Contingent interest, Contingent interest. Tax return Controlled foreign corporations, interest paid to, Controlled foreign corporations. Tax return Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Tax return Covenant not to compete, Covenant not to compete. Tax return Crew members, Crew members. Tax return D Dependent personal services, Pay for dependent personal services (Income Code 17). Tax return Allowance for personal exemptions, Withholding exemptions. Tax return Defined, Pay for dependent personal services (Income Code 17). Tax return Exempt from withholding, Graduated rates. Tax return Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). Tax return Disregarded entities, Disregarded entities. Tax return Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). Tax return Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). Tax return Foreign corporations, Dividends paid by foreign corporations (Income Code 8). Tax return In general, Dividends Documentary evidence, Documentary evidence. Tax return , Documentary Evidence, Documentary evidence. Tax return Documentation From foreign beneficial owners and U. Tax return S. Tax return payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. Tax return E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. Tax return Electronic deposit rules, Electronic deposit requirement. Tax return Employees, Employees. Tax return , Employee. Tax return Employer, Employer. Tax return F Federal unemployment tax, Federal unemployment tax (FUTA). Tax return Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. Tax return Financial institutions, Branches of financial institutions. Tax return FIRPTA withholding, U. Tax return S. Tax return real property interest. Tax return , U. Tax return S. Tax return Real Property Interest Fiscally transparent entity, Fiscally transparent entity. Tax return Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. Tax return 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. Tax return S. Tax return branches of foreign banks and foreign insurance companies. Tax return , Income paid to U. Tax return S. Tax return branch of foreign bank or insurance company. Tax return Charitable organizations, Other foreign organizations, associations, and charitable institutions. Tax return Corporations, Foreign corporations. Tax return Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. Tax return S. Tax return branches of foreign banks and foreign insurance companies. Tax return , Income paid to U. Tax return S. Tax return branch of foreign bank or insurance company. Tax return Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. Tax return Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. Tax return Person, Foreign Persons Private foundation, Foreign private foundations. Tax return , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. Tax return Trusts, Foreign simple and grantor trust. Tax return Form 1042, Withholding and Reporting Obligations, Form 1042 filing. Tax return , Responsibilities of WT. Tax return , Form 1042. Tax return 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. Tax return , Form 1042-S reporting. Tax return , Form 1042 filing. Tax return , Form 1042-S. Tax return 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. Tax return 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. Tax return 4419, Electronic reporting. Tax return 7004, Extension to file Form 1042. Tax return 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. Tax return 8288, Reporting and Paying the Tax, Form 8288, U. Tax return S. Tax return Withholding Tax Return for Dispositions by Foreign Persons of U. Tax return S. Tax return Real Property Interests. Tax return 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. Tax return S. Tax return Real Property Interests. Tax return 8288-B, Categories (1), (2), and (3). Tax return 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). Tax return 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. Tax return 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). Tax return 8833, Claiming treaty benefits. Tax return 940, Federal unemployment tax (FUTA). Tax return 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Tax return 972, Consent dividends. Tax return SS-4, U. Tax return S. Tax return Taxpayer Identification Numbers SS-5, U. Tax return S. Tax return Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. Tax return , Form W-2. Tax return W-4, Alternate withholding procedure. Tax return , Form W-4, Employee's Withholding Allowance Certificate. Tax return , Withholding exemptions. Tax return , Special instructions for Form W-4. Tax return W-7, U. Tax return S. Tax return Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. Tax return W-8EXP, Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. Tax return W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. Tax return S. Tax return Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). Tax return G Gambling winnings, Gambling winnings (Income Code 28). Tax return Graduated rates, Graduated rates. Tax return Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. Tax return Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. Tax return Guam, Guam or Northern Mariana Islands corporations. Tax return H Help (see Tax help) I Identification number, taxpayer, U. Tax return S. Tax return Taxpayer Identification Numbers, Identification numbers. Tax return Illegal aliens, Illegal aliens. Tax return Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. Tax return Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. Tax return Source of, Source of Income Transportation, Transportation income. Tax return Income code 01, Interest paid by U. Tax return S. Tax return obligors—general (Income Code 1). Tax return 02, Interest on real property mortgages (Income Code 2). Tax return 03, Interest paid to controlling foreign corporations (Income Code 3). Tax return 04, Interest paid by foreign corporations (Income Code 4). Tax return 06, Dividends paid by U. Tax return S. Tax return corporations — general (Income Code 6). Tax return 07, Dividends qualifying for direct dividend rate (Income Code 7). Tax return 08, Dividends paid by foreign corporations (Income Code 8). Tax return 09, Capital gains (Income Code 9). Tax return 10, Industrial royalties (Income Code 10). Tax return 11, Motion picture or television copyright royalties (Income Code 11). Tax return 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). Tax return 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). Tax return 17, Pay for dependent personal services (Income Code 17). Tax return 18, Pay for teaching (Income Code 18). Tax return 19, Pay during studying and training (Income Code 19). Tax return 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). Tax return 29, Interest on deposits (Income Code 29). Tax return 30, Original issue discount (Income Code 30). Tax return 50, Other income (Income Code 50). Tax return Independent personal services Defined, Pay for independent personal services (Income Code 16). Tax return Exempt from withholding, Pay for independent personal services (Income Code 16). Tax return , 30% rate. Tax return India, Students and business apprentices from India. Tax return Indirect account holders, Indirect Account Holders Installment payment, Installment payments. Tax return , Installment payments. Tax return Insurance proceeds, Insurance proceeds. Tax return Interest Contingent, Contingent interest. Tax return Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). Tax return Deposits, Interest on deposits (Income Code 29). Tax return Foreign business arrangements, Interest from foreign business arrangements. Tax return Foreign corporations, Interest paid by foreign corporations (Income Code 4). Tax return Income, Interest Portfolio, Portfolio interest. Tax return , Interest that does not qualify as portfolio interest. Tax return Real property mortgages, Interest on real property mortgages (Income Code 2). Tax return Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. Tax return Qualified, Qualified intermediary. Tax return , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. Tax return S. Tax return Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. Tax return M Magnetic media reporting, Electronic reporting. Tax return Marketable securities, Marketable securities. Tax return Mexico, Exception 3. Tax return Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). Tax return N Non-registered obligations, Obligations not in registered form. Tax return Nonqualified intermediary, Nonqualified intermediary. Tax return , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. Tax return Married to U. Tax return S. Tax return citizen or resident, Married to U. Tax return S. Tax return citizen or resident alien. Tax return Nonwage pay, Pay that is not wages. Tax return Northern Mariana Islands, Guam or Northern Mariana Islands corporations. Tax return Notional principal contract income, Notional principal contract income. Tax return NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. Tax return Obligations: Not in registered form, Obligations not in registered form. Tax return Offshore accounts, Offshore accounts. Tax return Original issue discount, Original issue discount (Income Code 30). Tax return Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. Tax return Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. Tax return Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. Tax return , Smaller partnerships and trusts. Tax return , Smaller partnerships and trusts. Tax return Withholding foreign, Withholding foreign partnership and foreign trust. Tax return , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). Tax return Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). Tax return Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. Tax return Studying, Pay during studying and training (Income Code 19). Tax return Teaching, Pay for teaching (Income Code 18). Tax return Training, Pay during studying and training (Income Code 19). Tax return Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. Tax return Form 1042, Penalties Form 8804, Penalties. Tax return Form 8805, Penalties. Tax return Magnetic media, Failure to file electronically. Tax return Trust fund recovery, Trust fund recovery penalty. Tax return Pensions, Pension payments. Tax return , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. Tax return Per diem, Per diem paid by the U. Tax return S. Tax return Government. Tax return Personal service income, Personal service income. Tax return Pooled withholding information, Pooled withholding information. Tax return Portfolio interest, Portfolio interest. Tax return , Interest that does not qualify as portfolio interest. Tax return Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. Tax return Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. Tax return S. Tax return possession. Tax return , Exception 4. Tax return Q QI withholding agreement, QI withholding agreement. Tax return Qualified intermediary, Qualified intermediary. Tax return , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. Tax return Dividends paid by, Dividends paid by U. Tax return S. Tax return corporations — general (Income Code 6). Tax return R Racing purses, Racing purses. Tax return Real property interest Disposition of, U. Tax return S. Tax return Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. Tax return Registered obligations, Obligations in registered form. Tax return Researchers, Tax treaties. Tax return Resident alien defined, Resident alien. Tax return Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. Tax return S. Tax return Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Tax return S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. Tax return Scholarship, Scholarships, fellowships, and grants. Tax return , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. Tax return , Income from securities. Tax return Services performed outside the U. Tax return S. Tax return , Services performed outside the United States. Tax return Short-term obligation, Short-term obligations. Tax return Social security, Social security and Medicare tax. Tax return Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. Tax return T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. Tax return Dependent personal services, Tax treaties. Tax return Entertainers and athletes, Tax treaties. Tax return Gains, Tax treaties. Tax return Gambling winnings, Tax treaties. Tax return Independent personal services, Tax treaties. Tax return Student, Tax treaties. Tax return Students and trainees, Tax treaties. Tax return Tables, Tax Treaty Tables Teaching, Tax treaties. Tax return Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. Tax return Taxpayer identification number (TIN), U. Tax return S. Tax return Taxpayer Identification Numbers, Identification numbers. Tax return Exceptions, Exceptions to TIN requirement. Tax return Teachers, Pay for teaching (Income Code 18). Tax return Ten-percent owners, Ten-percent owners. Tax return Territorial limits, Territorial limits. Tax return Totalization agreements, Social security and Medicare tax. Tax return Transportation income, Transportation income. Tax return Travel expenses, Travel expenses. Tax return Trust Territory of the Pacific Islands, Income from U. Tax return S. Tax return Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Tax return Trusts Foreign, Foreign simple and grantor trust. Tax return Smaller, Smaller partnerships and trusts. Tax return Withholding foreign, Withholding foreign partnership and foreign trust. Tax return , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. Tax return S. Tax return agent of foreign person, U. Tax return S. Tax return agent of foreign person. Tax return U. Tax return S. Tax return branch Foreign bank, U. Tax return S. Tax return branches of foreign banks and foreign insurance companies. Tax return , Income paid to U. Tax return S. Tax return branch of foreign bank or insurance company. Tax return Foreign insurance company, U. Tax return S. Tax return branches of foreign banks and foreign insurance companies. Tax return , Income paid to U. Tax return S. Tax return branch of foreign bank or insurance company. Tax return Foreign person, U. Tax return S. Tax return branches of foreign persons. Tax return U. Tax return S. Tax return national, 30% rate. Tax return U. Tax return S. Tax return real property interest, U. Tax return S. Tax return real property interest. Tax return U. Tax return S. Tax return savings bonds, Income from U. Tax return S. Tax return Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. Tax return U. Tax return S. Tax return territorial limits, Territorial limits. Tax return U. Tax return S. Tax return Virgin Islands, U. Tax return S. Tax return Virgin Islands and American Samoa corporations. Tax return Unexpected payment, Unexpected payment. Tax return W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. Tax return When to withhold, When to withhold. Tax return Withhold, amount to, Determination of amount to withhold. Tax return Withhold, when to, When to withhold. Tax return Withholding Agreements, QI withholding agreement. Tax return , WP and WT withholding agreements. Tax return , Withholding agreements. Tax return , Income Code 43. Tax return Alternative procedure, Alternative procedure. Tax return Certificate, Withholding Certificates, Withholding certificate. Tax return Rate pool, Pooled withholding information. Tax return Real property, U. Tax return S. Tax return Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. Tax return Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. Tax return Exemption, Withholding exemption. Tax return Final payment exemption, Final payment exemption. Tax return Foreign governments, Foreign Governments and Certain Other Foreign Organizations International organizations, Foreign Governments and Certain Other Foreign Organizations Real property interest, Withholding Certificates Researchers, Tax treaties. Tax return Scholarships and fellowship grants, Alternate withholding procedure. Tax return Students, Tax treaties. Tax return Withholding agreements, Withholding agreements. Tax return , Income Code 43. Tax return Prev  Up     Home   More Online Publications
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The Tax Return

Tax return Index A Abortion, Abortion Acupuncture, Acupuncture Adopted child's medical expenses, Adopted child. Tax return AGI limitation, Introduction, Community property states. Tax return Alcoholism, Alcoholism Ambulances, Ambulance Archer MSAs Health coverage tax credit, How To Take the Credit Medical expenses paid for decedent from, Decedent Artificial limbs, Artificial Limb Artificial teeth, Artificial Teeth Aspirin, Nonprescription Drugs and Medicines Assistance (see Tax help) Assisted living homes, Nursing Home Athletic club dues, Health Club Dues Automobiles (see Cars) B Baby sitting, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Bandages, Bandages Basis Medical equipment or property (Worksheet D), Worksheet D. Tax return Adjusted Basis of Medical Equipment or Property Sold Birth control pills, Birth Control Pills Body scan, Body Scan Braille books and magazines, Braille Books and Magazines Breast pumps and supplies, Breast Pumps and Supplies Breast reconstruction surgery, Breast Reconstruction Surgery C Calculation of deduction, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Capital expenses, Capital Expenses Improvements to rented property, Improvements to property rented by a person with a disability. Tax return Operation and upkeep, Operation and upkeep. Tax return Worksheet A, Capital expense worksheet. Tax return Cars, Car Out-of-pocket expenses, Car expenses. Tax return Standard medical mileage rates, Car expenses. Tax return Child care, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Children's medical expenses Adopted child, Adopted child. Tax return Dependents, Dependent Chiropractor, Chiropractor Christian Scientist practitioner, Christian Science Practitioner Chronically ill persons, Chronically ill individual. Tax return COBRA assistance Recapture of COBRA premium assistance, Worksheet F. Tax return Recapture of COBRA Premium Assistance for Higher Income Taxpayers COBRA premium assistance, COBRA Premium Assistance Community property states, Community property states. Tax return Computer banks to track medical information, Medical Information Plan Contact lenses, Contact Lenses Controlled substances, Controlled Substances Cosmetic surgery, Cosmetic Surgery Credit (see Health coverage tax credit) Crutches, Crutches D Dancing lessons, Dancing Lessons Decedent's medical expenses, Decedent, What if you pay medical expenses of a deceased spouse or dependent? Deductible amount, How Much of the Expenses Can You Deduct? Deductible expenses, Whose Medical Expenses Can You Include?, X-ray Definition of medical expenses Doctor, What Are Medical Expenses? Physician, What Are Medical Expenses? Dental treatment, Dental Treatment Artificial teeth, Artificial Teeth Teeth whitening, Teeth Whitening Dentures, Artificial Teeth Dependent's medical expenses Adopted child, Adopted child. Tax return Multiple support agreement, Support claimed under a multiple support agreement. Tax return Qualifying child, Dependent Qualifying relative, Dependent Dependents Disabled dependent care, Disabled Dependent Care Expenses, Dependents with disabilities. Tax return Diagnostic devices, Diagnostic Devices Diaper services, Diaper Service Disabilities, persons with Dependent care expenses, Disabled Dependent Care Expenses, Dependents with disabilities. Tax return Improvements to rented property, Improvements to property rented by a person with a disability. Tax return Special education, Special Education Divorced taxpayers Medical expenses of child, Child of divorced or separated parents. Tax return Drug addiction, Drug Addiction Drugs (see Medicines) Dues Health club, Health Club Dues E Education, special, Special Education Electrolysis, Cosmetic Surgery Employer-sponsored health insurance plans, Employer-Sponsored Health Insurance Plan Employment taxes, Employment taxes. Tax return Excluded expenses Insurance premiums, Insurance Premiums You Cannot Include Eye surgery, Eye Surgery Eyeglasses, Eyeglasses F Fertility enhancement Eggs, temporary storage of, Fertility Enhancement Fertility, Fertility Enhancement In vitro fertilization, Fertility Enhancement Figuring the deduction, How Do You Figure and Report the Deduction on Your Tax Return? Final return for decedent Medical expenses paid, Decedent Flexible spending account, Flexible Spending Account Food (see Weight-loss programs) Form 1040 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule A Impairment-related work expenses, Where to report. Tax return Medical and dental expenses, Introduction, What Tax Form Do You Use? Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule C Impairment-related work expenses, Where to report. Tax return Form 1040, Schedule C-EZ Impairment-related work expenses, Where to report. Tax return Form 1040, Schedule E Impairment-related work expenses, Where to report. Tax return Form 1040, Schedule F Impairment-related work expenses, Where to report. Tax return Form 1040NR Health coverage tax credit, How To Take the Credit Form 1040X Amended return, What Expenses Can You Include This Year? Deceased taxpayer, What if the decedent's return had been filed and the medical expenses were not included? Form 1099-H Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2106 Impairment-related work expenses, Where to report. Tax return Form 2106-EZ Impairment-related work expenses, Where to report. Tax return Form 2555 Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2555-EZ Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 8453 Health coverage tax credit, How To Take the Credit Form 8885 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Founder's fee (see Lifetime care, advance payments) Free tax services, Free help with your tax return. Tax return Funeral expenses, Funeral Expenses Future medical care, Payments for future medical care. Tax return , Future Medical Care G Glasses, Eyeglasses Guide dog or other animal, Guide Dog or Other Service Animal H Hair Removal, Cosmetic Surgery Transplants, Cosmetic Surgery Wigs, Wig Health club dues, Health Club Dues Health coverage tax credit, Health Coverage Tax Credit Advanced payments, Monthly HCTC Alternative TAA recipient, Health Coverage Tax Credit Archer MSAs, How To Take the Credit Both spouses eligible, Qualifying Family Member Children of divorced parents, Health Coverage Tax Credit, Qualifying Family Member Eligible coverage month, Eligible Coverage Month Insurance that covers other individuals, Insurance that covers other individuals. Tax return Legally separated, Legally separated. Tax return Married persons filing separate returns, Qualifying Family Member Monthly HCTC, Monthly HCTC Nonqualified health insurance, Nonqualified Health Insurance Other specified coverage Benefits from the Veterans Administration, Other Specified Coverage Pension Benefit Guaranty Corporation (PBGC) recipient, Health Coverage Tax Credit Qualified health insurance, Qualified Health Insurance Qualifying family member, Qualifying Family Member Reimbursement credit, Monthly HCTC Reporting, How To Take the Credit State-qualified health insurance, State-qualified health insurance. Tax return TAA recipient, Health Coverage Tax Credit Yearly HCTC, Yearly HCTC Health Coverage Tax Credit Alternative TAA recipient, Who Can Take This Credit? PBGC pension payee, Who Can Take This Credit? TAA recipient, Who Can Take This Credit? Health institutes, Health Institute Health insurance Credit (see Health coverage tax credit) Employer-sponsored plan, Employer-Sponsored Health Insurance Plan Premiums Deductible, Insurance Premiums Nondeductible, Insurance Premiums You Cannot Include Paid by employer, Premiums paid by your employer. Tax return Paid by employer and you, Premiums paid by you and your employer. Tax return Paid by you, Premiums paid by you. Tax return Prepaid, Prepaid Insurance Premiums Unused sick leave used to pay, Unused Sick Leave Used To Pay Premiums Reimbursements (see Reimbursements) Self-employed persons, Health Insurance Costs for Self-Employed Persons Health maintenance organizations (HMOs), Health Maintenance Organization (HMO) Health reimbursement arrangements (HRAs), Health reimbursement arrangement (HRA). Tax return Health savings accounts (HSAs) Payments from, Health Savings Accounts Hearing aids, Hearing Aids Hearing-impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Help (see Tax help) HMOs (Health maintenance organizations), Health Maintenance Organization (HMO) Home care (see Nursing services) Home improvements (see Capital expenses:) Hospital services, Hospital Services Hotels, Lodging Household help, Household Help HRAs (Health reimbursement arrangements), Health reimbursement arrangement (HRA). Tax return I Illegal operations and treatments, Illegal Operations and Treatments Illegal substances, Controlled Substances Impairment-related work expenses, Workers' compensation. Tax return , Impairment-related expenses defined. Tax return Reporting of, Where to report. Tax return Insulin, Nonprescription Drugs and Medicines Insurance (see Health insurance) Intellectually and developmentally disabled persons Mentally retarded, Intellectually and Developmentally Disabled, Special Home for Special homes for, Intellectually and Developmentally Disabled, Special Home for L Laboratory fees, Laboratory Fees Lactation expenses (see Breast pumps and supplies) Laser eye surgery, Eye Surgery Lead-based paint removal, Lead-Based Paint Removal Learning disabilities, Special Education Legal fees, Legal Fees Lessons, dancing and swimming, Dancing Lessons Lifetime care Advance payments for, Lifetime Care—Advance Payments Lodging, Lodging, Trips (see also Trips) Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. Tax return Maintenance and personal care services, Maintenance and personal care services. Tax return Qualified insurance contracts, Qualified Long-Term Care Insurance Contracts Qualified services, Qualified Long-Term Care Services M Maintenance and personal care services, Maintenance and personal care services. Tax return Maternity clothes, Maternity Clothes Meals, Meals, Weight-Loss Program (see also Weight-loss programs) Medical conferences, Medical Conferences Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Tax return Adjusted Basis of Medical Equipment or Property Sold Medical expense records, What Tax Form Do You Use? Medical information plans, Medical Information Plan Medical savings accounts (MSAs), Medical Savings Account (MSA) Medicare Medicare A, deductible expense, Medicare A Medicare B, deductible expense, Medicare B Medicare D, deductible expense, Medicare D Medicines, Medicines Imported, Imported medicines and drugs. Tax return , Medicines and Drugs From Other Countries Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Support claimed under a multiple support agreement. Tax return N Nondeductible expenses, What Expenses Are Not Includible?, Weight-Loss Program Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Nursing homes, Nursing Home Nursing services, Nursing Services, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Chronically ill individuals, Chronically ill individual. Tax return Nutritional supplements Natural medicines, Nutritional Supplements O Operations, Operations Cosmetic surgery, Cosmetic Surgery Eye surgery, Eye Surgery Illegal operations and treatments, Illegal Operations and Treatments Optometrist, Optometrist Optometrist services, Eyeglasses Organ donors, Transplants Osteopath, Osteopath Oxygen, Oxygen P Paint removal, for lead-based, Lead-Based Paint Removal Parking fees and tolls, Car expenses. Tax return Personal injury damages, Damages for Personal Injuries Personal use items, Personal Use Items Photographs of missing children in IRS publications, Reminders Physical examination, Physical Examination Physical therapy, Therapy Plastic surgery, Cosmetic Surgery Pregnancy test kit, Pregnancy Test Kit Premiums (see Health insurance) Prepaid insurance premiums, Prepaid Insurance Premiums Prosthesis, Artificial Limb Psychiatric care, Psychiatric Care Psychoanalysis, Psychoanalysis Psychologists, Psychologist Publications (see Tax help) R Radial keratotomy, Eye Surgery Recordkeeping, What Tax Form Do You Use? Rehabilitation facilities, Nursing Home Reimbursements, How Do You Treat Reimbursements?, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Excess includible in income More than one policy (Worksheet C), More than one policy. Tax return One policy (Worksheet B), Worksheet B. Tax return Excess Reimbursement Includible in Income When You Have Only One Policy Excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Health Reimbursement Arrangement (HRA), Health reimbursement arrangement (HRA). Tax return Insurance, Insurance Reimbursement, What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Medical expenses not deducted, What If You Receive Insurance Reimbursement in a Later Year? More than one policy, More than one policy. Tax return Received in later year, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Rental property Improvements to, Improvements to property rented by a person with a disability. Tax return Reporting Health coverage tax credit, How To Take the Credit Impairment-related work expenses, Where to report. Tax return Medical and dental expenses, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Medical deduction (see Form 1040, Schedule A) Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons S Sale of medical equipment or property, Sale of Medical Equipment or Property Adjusted basis (Worksheet D), Worksheet D. Tax return Adjusted Basis of Medical Equipment or Property Sold Schedules (see Form 1040) Seeing-eye dogs, Guide Dog or Other Service Animal Self-employed persons Health coverage tax credit, How To Take the Credit Health insurance costs, Health Insurance Costs for Self-Employed Persons Senior housing, Nursing Home Separate returns Community property states, Community property states. Tax return Medical and dental expenses, Separate returns. Tax return Separated taxpayers Health coverage tax credit, Legally separated. Tax return Medical expenses of child, Child of divorced or separated parents. Tax return Service animals, Guide Dog or Other Service Animal Sick leave Used to pay health insurance premiums, Unused Sick Leave Used To Pay Premiums Special education, Special Education Spouse's medical expenses, Spouse Deceased spouse, What if you pay medical expenses of a deceased spouse or dependent? Sterilization, Sterilization Stop-smoking programs, Stop-Smoking Programs Surgery (see Operations) Swimming lessons, Dancing Lessons T Tables and figures Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Tax return Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. Tax return One policy (Worksheet B), Worksheet B. Tax return Excess Reimbursement Includible in Income When You Have Only One Policy Reimbursements, excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Tax help, How To Get Tax Help Teeth Artificial, Artificial Teeth Dental treatment, Dental Treatment Whitening, Teeth Whitening Telephone, Telephone Television, Television Therapy, Therapy Transplants, Transplants Travel and transportation expenses, Transportation Car expenses, Car expenses. Tax return Includible expenses, You can include:, Transportation expenses you cannot include. Tax return Parking fees and tolls, Car expenses. Tax return Trips, Trips TTY/TDD information, How To Get Tax Help Tuition, Tuition V Vasectomy, Vasectomy Veterinary fees, Veterinary Fees Vision correction surgery, Eye Surgery Visually impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Vitamins or minerals, Nutritional Supplements Voluntary Employee's Beneficiary Association (VEBA) Qualified health insurance, Voluntary Employee's Beneficiary Association (VEBA) W Weight-loss programs, Weight-Loss Program, Weight-Loss Program What's new COBRA continuous coverage, What's New Health coverage tax credit, What's New Standard medical mileage rate, What's New Wheelchairs, Wheelchair Wigs, Wig Work expenses Disabled dependent care, Disabled Dependent Care Expenses Impairment-related, Impairment-Related Work Expenses Workers' compensation, Workers' compensation. Tax return Worksheets Capital expenses (Worksheet A), Capital expense worksheet. Tax return Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Tax return Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. Tax return One policy (Worksheet B), Worksheet B. Tax return Excess Reimbursement Includible in Income When You Have Only One Policy X X-rays, X-ray Prev  Up     Home   More Online Publications