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Taxes 2009

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Taxes 2009

Taxes 2009 Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Taxes 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. Taxes 2009 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. Taxes 2009 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. Taxes 2009 60 day rule, Time limit for making a rollover contribution. Taxes 2009 70 rule, Age 70½ rule. Taxes 2009 , Nonresident alien spouse. Taxes 2009 A Abandonment of home, Abandonment. Taxes 2009 Abortion Deductibility as medical expense, Table 21-1. Taxes 2009 Medical and Dental Expenses Checklist. Taxes 2009 See Publication 502 for more information about these and other expenses. Taxes 2009 Abroad, citizens traveling or working, Employees of foreign governments or international organizations. Taxes 2009 , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. Taxes 2009 S. Taxes 2009 ) (see also Foreign employment) Absence, temporary, Temporary absences. Taxes 2009 , Temporary absences. Taxes 2009 Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. Taxes 2009 Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. Taxes 2009 Long-term care, Long-term care coverage. Taxes 2009 , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. Taxes 2009 Accidents, car, Deductible losses. Taxes 2009 Value determination, Car value. Taxes 2009 Willful negligence or intentional act as cause, Nondeductible losses. Taxes 2009 Accountable plans for employee reimbursements, Accountable Plans, Related to employer. Taxes 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. Taxes 2009 Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. Taxes 2009 Change in, standard deduction not allowed, Persons not eligible for the standard deduction. Taxes 2009 Fiscal year, Accounting Periods, Fiscal year taxpayers. Taxes 2009 , Fiscal Years Fringe benefits, Accounting period. Taxes 2009 Accrual method taxpayers, Accrual method. Taxes 2009 Taxes paid during tax year, deduction of, You must pay the tax during your tax year. Taxes 2009 Accumulation distribution of trusts Tax on, Other taxes. Taxes 2009 Accuracy-related penalties, Accuracy-related penalty. Taxes 2009 Acknowledgment, Acknowledgment. Taxes 2009 Activities not for profit, Activity not for profit. Taxes 2009 Address, Name and Address Change of, Change of Address Foreign, Foreign address. Taxes 2009 P. Taxes 2009 O. Taxes 2009 box, P. Taxes 2009 O. Taxes 2009 box. Taxes 2009 Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. Taxes 2009 Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. Taxes 2009 Easements, Easements. Taxes 2009 Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. Taxes 2009 Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. Taxes 2009 Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. Taxes 2009 Sales of property, Adjusted basis. Taxes 2009 Section 179 deduction, Depreciation and section 179 deduction. Taxes 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. Taxes 2009 Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. Taxes 2009 , Adopted child. Taxes 2009 , Adopted child. Taxes 2009 , Taxpayer identification numbers for adoptees. Taxes 2009 Earned income credit, Adopted child. Taxes 2009 Adoption, Adoption Credit, Child with special needs. Taxes 2009 ATIN, Adoption taxpayer identification number (ATIN). Taxes 2009 , Adoption taxpayer identification number (ATIN). Taxes 2009 Child tax credit, Adopted child. Taxes 2009 (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. Taxes 2009 Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. Taxes 2009 Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. Taxes 2009 No charitable deduction for, Personal Expenses Foreign child, Foreign child. Taxes 2009 Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). Taxes 2009 , Taxpayer identification numbers for aliens. Taxes 2009 Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). Taxes 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. Taxes 2009 Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. Taxes 2009 Distribution prior to age 59, Age 59½ rule. Taxes 2009 Distribution required at age 70, IRA owners. Taxes 2009 , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. Taxes 2009 Retirement plan recipients over age 75, Who must use the General Rule. Taxes 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. Taxes 2009 (see also Fiduciaries) Income paid to, Payment to an agent. Taxes 2009 Signing return, When someone can sign for you. Taxes 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. Taxes 2009 Airline club dues Not entertainment expenses, Club dues and membership fees. Taxes 2009 Airplanes, donations of, Cars, boats, and airplanes. Taxes 2009 Airport transportation Business-related travel expense, Table 26-1. Taxes 2009 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Taxes 2009 Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. Taxes 2009 Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. Taxes 2009 Child's dividends, Child's Alaska Permanent Fund dividends. Taxes 2009 Income from, You can use Form 1040EZ if all of the following apply. Taxes 2009 , You can use Form 1040A if all of the following apply. Taxes 2009 , Alaska Permanent Fund dividends. Taxes 2009 Investment income not to include, Investment income. Taxes 2009 Alaska Unemployment Compensation Fund, Contributions to state benefit funds. Taxes 2009 Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. Taxes 2009 Medical and Dental Expenses Checklist. Taxes 2009 See Publication 502 for more information about these and other expenses. Taxes 2009 Alcoholic beverages IRA prohibited transactions in, Collectibles. Taxes 2009 Aliens, Individual taxpayer identification number (ITIN) for aliens. Taxes 2009 , Not earned income. Taxes 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. Taxes 2009 , Payments not alimony. Taxes 2009 , Payments to a third party. Taxes 2009 , Life insurance premiums. Taxes 2009 , Payments for jointly-owned home. Taxes 2009 , Mortgage payments. Taxes 2009 , Taxes and insurance. Taxes 2009 , Other payments to a third party. Taxes 2009 , Instruments Executed After 1984, Exception for instruments executed before 1985. Taxes 2009 , Alimony requirements. Taxes 2009 , Cash payment requirement. Taxes 2009 , Payments to a third party. Taxes 2009 , Payments designated as not alimony. Taxes 2009 , Spouses cannot be members of the same household. Taxes 2009 , Liability for payments after death of recipient spouse. Taxes 2009 , Substitute payments. Taxes 2009 , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. Taxes 2009 , Deducting the recapture. Taxes 2009 Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. Taxes 2009 Reporting of income, Alimony. Taxes 2009 Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. Taxes 2009 Exempt-interest dividends, Alternative minimum tax treatment. Taxes 2009 Filing requirements (Table 1-3), Figuring tax. Taxes 2009 Incentive stock option, You can use Form 1040A if all of the following apply. Taxes 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. Taxes 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. Taxes 2009 , Filing Form 1040X. Taxes 2009 (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. Taxes 2009 Standard deduction, change to itemized deductions, Changing your mind. Taxes 2009 American citizens abroad, U. Taxes 2009 S. Taxes 2009 Citizens and Resident Aliens Living Abroad (see also Citizens outside U. Taxes 2009 S. Taxes 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. Taxes 2009 S. Taxes 2009 Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. Taxes 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. Taxes 2009 Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. Taxes 2009 , Additional exceptions for nonqualified annuity contracts. Taxes 2009 Estimated tax, Withholding and estimated tax. Taxes 2009 Exclusion limit, Exclusion limit. Taxes 2009 General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. Taxes 2009 Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. Taxes 2009 Purchased annuities, Purchased annuities. Taxes 2009 Survivor's annuity, Survivors of retirees. Taxes 2009 Guaranteed payments, Guaranteed payments. Taxes 2009 IRAs as, Kinds of traditional IRAs. Taxes 2009 Joint return, Joint return. Taxes 2009 Loans from plan, Loans. Taxes 2009 Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. Taxes 2009 , More than one annuity. Taxes 2009 Partly taxable payments, Partly taxable payments. Taxes 2009 Purchased annuities, Purchased annuities. Taxes 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. Taxes 2009 Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. Taxes 2009 Worksheet for computation, How to use the Simplified Method. Taxes 2009 Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. Taxes 2009 Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. Taxes 2009 , Pensions and Annuities, Withholding and estimated tax. Taxes 2009 Annulled marriages Filing status, Annulled marriages. Taxes 2009 Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. Taxes 2009 Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. Taxes 2009 Real estate transactions, when required by lender, Settlement costs. Taxes 2009 Appraisals Casualty or theft losses, Appraisal. Taxes 2009 , Costs of photographs and appraisals. Taxes 2009 Archer MSAs, Medical savings accounts (MSAs). Taxes 2009 Contributions, Archer MSA contributions. Taxes 2009 Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. Taxes 2009 Medical and Dental Expenses Checklist. Taxes 2009 See Publication 502 for more information about these and other expenses. Taxes 2009 Armed forces, Types of Qualified Organizations, Table 24-1. Taxes 2009 Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. Taxes 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. Taxes 2009 Dependency allotments, Armed Forces dependency allotments. Taxes 2009 Disability pay, Disability. Taxes 2009 Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. Taxes 2009 Military, Military uniforms. Taxes 2009 Military quarters allotments, Tax-exempt military quarters allowances. Taxes 2009 Naval officers on permanent duty aboard ship, Members of the Armed Forces. Taxes 2009 Permanent duty overseas, Members of the Armed Forces. Taxes 2009 Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. Taxes 2009 , Ministers' and military housing allowance. Taxes 2009 Rehabilitative program payments, Veterans' benefits. Taxes 2009 Reserves, Armed Forces reservists traveling more than 100 miles from home. Taxes 2009 Retirees' pay Taxable income, Military retirement pay. Taxes 2009 Uniforms, Military uniforms. Taxes 2009 Wages, Military Armed Forces Retiree's pay withholding, Military retirees. Taxes 2009 Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. Taxes 2009 Capital gains or losses from sale or trade of, Investment interest deducted. Taxes 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. Taxes 2009 Fees not included in basis, Settlement costs. Taxes 2009 At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. Taxes 2009 ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). Taxes 2009 Attachment of wages, Garnisheed wages. Taxes 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. Taxes 2009 Title to property, for preparation, filing, etc. Taxes 2009 , Settlement costs. Taxes 2009 Audits Travel expense records, If your return is examined. Taxes 2009 Auto insurance Medical expenses covered by, not deductible, Table 21-1. Taxes 2009 Medical and Dental Expenses Checklist. Taxes 2009 See Publication 502 for more information about these and other expenses. Taxes 2009 Automatic extension of time to file, Automatic Extension, When to file. Taxes 2009 Form 4868, E-file options. Taxes 2009 Automatic investment services Holding period, determination of, Automatic investment service. Taxes 2009 Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. Taxes 2009 Back pay, award for, Back pay awards. Taxes 2009 Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. Taxes 2009 Backup withholding, Backup Withholding, Backup withholding. Taxes 2009 , Backup withholding. Taxes 2009 Dividend income, Backup withholding. Taxes 2009 , Reporting tax withheld. Taxes 2009 Penalties, Penalties. Taxes 2009 Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. Taxes 2009 Reporting on Schedule D (Form 1040), How to report. Taxes 2009 Claim for refund, Exceptions for special types of refunds. Taxes 2009 , Filing a claim for refund. Taxes 2009 Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. Taxes 2009 Short-term capital loss, How to report bad debts. Taxes 2009 When deductible, When deductible. Taxes 2009 Baggage Business-related travel expense, Table 26-1. Taxes 2009 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Taxes 2009 Balance due, Refund or balance due. Taxes 2009 Bankruptcy Canceled debt not deemed to be income, Excluded debt. Taxes 2009 Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. Taxes 2009 Banks Automatic investment service, determination of holding period, Automatic investment service. Taxes 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. Taxes 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. Taxes 2009 Basis of purchase, Bargain purchases. Taxes 2009 Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. Taxes 2009 Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. Taxes 2009 Bargain purchases, Bargain purchases. Taxes 2009 Bonds, Stocks and Bonds, Bond premium. Taxes 2009 Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. Taxes 2009 , Partly taxable. Taxes 2009 Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. Taxes 2009 Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. Taxes 2009 Other than cost, Basis Other Than Cost, Tax-exempt obligations. Taxes 2009 , No gain or loss. Taxes 2009 Points not to be included, Settlement costs. Taxes 2009 , Points. Taxes 2009 Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. Taxes 2009 Stock or stock rights, Basis. Taxes 2009 Tax-exempt obligations Bonds, Tax-exempt obligations. Taxes 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. Taxes 2009 Beneficiaries, Beneficiary of an estate or trust. Taxes 2009 , Rollover by surviving spouse. Taxes 2009 , Estate and trust income. Taxes 2009 , Losses. Taxes 2009 (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. Taxes 2009 , Losses. Taxes 2009 , Gifts and inheritances. Taxes 2009 , Income from property received as a gift. Taxes 2009 (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. Taxes 2009 Bingo, Table 24-1. Taxes 2009 Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. Taxes 2009 Medical and Dental Expenses Checklist. Taxes 2009 See Publication 502 for more information about these and other expenses. Taxes 2009 Birth of child, Death or birth of child. Taxes 2009 Head of household, qualifying person to file as, Death or birth. Taxes 2009 , Death or birth. Taxes 2009 Social security number to be obtained, Born and died in 2013. Taxes 2009 Birth of dependent, Death or birth. Taxes 2009 Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. Taxes 2009 Guide dogs, deductible as medical expense, Table 21-1. Taxes 2009 Medical and Dental Expenses Checklist. Taxes 2009 See Publication 502 for more information about these and other expenses. Taxes 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. Taxes 2009 Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. Taxes 2009 Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Taxes 2009 Donations of, Cars, boats, and airplanes. Taxes 2009 Body scan, Table 21-1. Taxes 2009 Medical and Dental Expenses Checklist. Taxes 2009 See Publication 502 for more information about these and other expenses. Taxes 2009 Bona fide business purpose Travel expenses, Bona fide business purpose. Taxes 2009 Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. Taxes 2009 , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. Taxes 2009 Convertible bonds, Convertible stocks and bonds. Taxes 2009 Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. Taxes 2009 Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. Taxes 2009 Retirement of, Retirement bonds. Taxes 2009 , Redemption or retirement of bonds. Taxes 2009 Sale of, Bonds Sold Between Interest Dates Savings, U. Taxes 2009 S. Taxes 2009 Savings Bonds, Series HH bonds. Taxes 2009 , Series EE and series I bonds. Taxes 2009 Sold at premium, computation of adjusted basis, Bond premium. Taxes 2009 State or local government, tax-exempt, Tax-exempt state and local government bonds. Taxes 2009 Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. Taxes 2009 , Employee awards or bonuses. Taxes 2009 Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. Taxes 2009 Borrowed funds, Loans. Taxes 2009 , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. Taxes 2009 Bottled water, Table 21-1. Taxes 2009 Medical and Dental Expenses Checklist. Taxes 2009 See Publication 502 for more information about these and other expenses. Taxes 2009 Boy Scouts Charitable contributions to, Examples. Taxes 2009 , Table 24-1. Taxes 2009 Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. Taxes 2009 Medical and Dental Expenses Checklist. Taxes 2009 See Publication 502 for more information about these and other expenses. Taxes 2009 Breach of contract Damages as income, Court awards and damages. Taxes 2009 employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. Taxes 2009 Medical and Dental Expenses Checklist. Taxes 2009 See Publication 502 for more information about these and other expenses. Taxes 2009 Bribes, Bribes. Taxes 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. Taxes 2009 , Brokers' commissions. Taxes 2009 Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. Taxes 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. Taxes 2009 Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. Taxes 2009 Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. Taxes 2009 , Allowances and reimbursements. Taxes 2009 Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. Taxes 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. Taxes 2009 Basis for depreciation, Basis for depreciation. Taxes 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. Taxes 2009 Business tax credits Claim for refund, Exceptions for special types of refunds. Taxes 2009 Business use of home, Home Office C Cafeteria plans, Cafeteria plans. Taxes 2009 Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. Taxes 2009 Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. Taxes 2009 Campaign contributions, Campaign contributions. Taxes 2009 , Table 24-1. Taxes 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. Taxes 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. Taxes 2009 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. Taxes 2009 Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. Taxes 2009 Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. Taxes 2009 , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. Taxes 2009 Carryover of, Long-term gains and losses. Taxes 2009 , Capital loss carryover. Taxes 2009 Worksheet, Figuring your carryover. Taxes 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. Taxes 2009 , Capital gain distributions and qualified dividends. Taxes 2009 Collectibles, Investment interest deducted. Taxes 2009 Deductions, Capital Losses Limit on, Limit on deduction. Taxes 2009 Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. Taxes 2009 , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. Taxes 2009 Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. Taxes 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. Taxes 2009 , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. Taxes 2009 Net long-term capital loss, Long-term gains and losses. Taxes 2009 Sale of personal items, Sale of personal items. Taxes 2009 Sale or trade of property held more than 1 year, Long-term or short-term. Taxes 2009 , Long-term gains and losses. Taxes 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. Taxes 2009 State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. Taxes 2009 Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. Taxes 2009 Total net loss, Total net gain or loss. Taxes 2009 Undistributed gains, Long-term gains and losses. Taxes 2009 Credit for tax on, Undistributed capital gains of mutual funds and REITs. Taxes 2009 , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. Taxes 2009 Car pools, Car pools. Taxes 2009 , Car pools. Taxes 2009 Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. Taxes 2009 Carryovers Capital loss, Long-term gains and losses. Taxes 2009 , Capital loss carryover. Taxes 2009 Worksheet, Figuring your carryover. Taxes 2009 Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. Taxes 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. Taxes 2009 Value determination, Car value. Taxes 2009 Willful negligence or intentional act as cause, Nondeductible losses. Taxes 2009 Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. Taxes 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. Taxes 2009 Books to determine fair market value, Car value. Taxes 2009 Business and personal use, allocation between, Business and personal use. Taxes 2009 , Separating expenses. Taxes 2009 Business-related travel expenses, Table 26-1. Taxes 2009 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Taxes 2009 Car pools, Car pools. Taxes 2009 Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Taxes 2009 Charitable organization service, use for, Car expenses. Taxes 2009 Depreciation, Depreciation and section 179 deductions. Taxes 2009 Donations of, Cars, boats, and airplanes. Taxes 2009 Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). Taxes 2009 Form 2106 or 2106-EZ, how to fill out, Car expenses. Taxes 2009 Hauling tools or instruments, Hauling tools or instruments. Taxes 2009 Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. Taxes 2009 Medical transportation, Table 21-1. Taxes 2009 Medical and Dental Expenses Checklist. Taxes 2009 See Publication 502 for more information about these and other expenses. Taxes 2009 , Transportation, Car expenses. Taxes 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. Taxes 2009 Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. Taxes 2009 Work-related education, transportation for, Using your car. Taxes 2009 Cash Dividends paid as, Introduction Rebates, Cash rebates. Taxes 2009 Sales of property for, Payment of cash. Taxes 2009 Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. Taxes 2009 Bad debts, Basis in bad debt required. Taxes 2009 Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. Taxes 2009 Taxes paid during tax year, deduction of, You must pay the tax during your tax year. Taxes 2009 Worthless securities and negotiable promissory notes, Worthless securities. Taxes 2009 Cash rebates, Cash rebates. Taxes 2009 Casualties, Home destroyed or condemned. Taxes 2009 Casualty insurance Premiums not in property basis, Settlement costs. Taxes 2009 Reimbursements from, Casualty insurance and other reimbursements. Taxes 2009 Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). Taxes 2009 , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. Taxes 2009 , Involuntary Conversions, Adjusted Basis, Adjustments to basis. Taxes 2009 Amount of loss, Figuring a Loss Appraisals, Appraisal. Taxes 2009 , Costs of photographs and appraisals. Taxes 2009 Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. Taxes 2009 Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. Taxes 2009 Photographs and appraisals, Costs of photographs and appraisals. Taxes 2009 Deductible losses, Deductible losses. Taxes 2009 $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. Taxes 2009 Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. Taxes 2009 Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. Taxes 2009 , Disaster relief. Taxes 2009 (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. Taxes 2009 Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. Taxes 2009 Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). Taxes 2009 Nondeductible losses, Deductible losses. Taxes 2009 Proof of loss, Casualty loss proof. Taxes 2009 Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. Taxes 2009 Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. Taxes 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. Taxes 2009 Certificates of deposit (CDs), Certificates of deposit (CDs). Taxes 2009 , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. Taxes 2009 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. Taxes 2009 Change of address, Change of Address Change of name, Name change. Taxes 2009 , Name changed. Taxes 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. Taxes 2009 Examples of Charitable Contributions—A Quick Check, Token items. Taxes 2009 , Written statement. Taxes 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. Taxes 2009 , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. Taxes 2009 , Capital gain property. Taxes 2009 , Amount of deduction — general rule. Taxes 2009 , Bargain sales. Taxes 2009 , When To Deduct, Time of making contribution. Taxes 2009 , Noncash Contributions, Additional records. Taxes 2009 , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). Taxes 2009 Charity benefit events Deduction amount for charitable contributions, Charity benefit events. Taxes 2009 Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. Taxes 2009 Checks As charitable contributions, Checks. Taxes 2009 Canceled checks as evidence of travel expenses, Canceled check. Taxes 2009 Constructive receipt of, Check received or available. Taxes 2009 Child Foster child, Rule 10. Taxes 2009 You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. Taxes 2009 You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. Taxes 2009 Child and dependent care credit, You can use Form 1040A if all of the following apply. Taxes 2009 Due diligence, Getting the information. Taxes 2009 Earned income, Earned income. Taxes 2009 Full-time student, Rule for student-spouse or spouse not able to care for self. Taxes 2009 Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. Taxes 2009 Child care, You can use Form 1040A if all of the following apply. Taxes 2009 Babysitting, Babysitting. Taxes 2009 Care providers, Childcare providers. Taxes 2009 Expenses, Child care expenses. Taxes 2009 Nursing care for healthy baby, not deductible as medical expense, Table 21-1. Taxes 2009 Medical and Dental Expenses Checklist. Taxes 2009 See Publication 502 for more information about these and other expenses. Taxes 2009 Child custody, Custodial parent and noncustodial parent. Taxes 2009 Child support, Child support payments. Taxes 2009 Alimony, difference from, Payments not alimony. Taxes 2009 , Alimony requirements. Taxes 2009 , Child support. Taxes 2009 Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. Taxes 2009 , Child tax credit. Taxes 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. Taxes 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. Taxes 2009 Birth of child Head of household, qualifying person to file as, Death or birth. Taxes 2009 , Death or birth. Taxes 2009 Social security number to be obtained, Born and died in 2013. Taxes 2009 Care providers, Childcare providers. Taxes 2009 (see also Child care) Child's tax, figuring of, Step 3. Taxes 2009 Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. Taxes 2009 Credit for, Who Should File, You can use Form 1040A if all of the following apply. Taxes 2009 (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. Taxes 2009 Death of child Head of household, qualifying person to file as, Death or birth. Taxes 2009 , Death or birth. Taxes 2009 Deductions, Line 2 (deductions). Taxes 2009 Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. Taxes 2009 Filing requirements, Child's earnings. Taxes 2009 As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. Taxes 2009 , Income from property received as a gift. Taxes 2009 Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. Taxes 2009 Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. Taxes 2009 Investment income of, Tax on unearned income of certain children. Taxes 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. Taxes 2009 Kidnapped, Kidnapped child. Taxes 2009 , Kidnapped child. Taxes 2009 Net unearned income, figuring of, Step 1. Taxes 2009 Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. Taxes 2009 Property received as gift, income from, Income from property received as a gift. Taxes 2009 Signing return, parent for child, Spouse unable to sign. Taxes 2009 Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. Taxes 2009 Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. Taxes 2009 Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. Taxes 2009 Unearned income of, Tax on unearned income of certain children. Taxes 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. Taxes 2009 Unearned income defined, Unearned income defined. Taxes 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. Taxes 2009 Churches, temples, etc. Taxes 2009 Charitable contributions to, Examples. Taxes 2009 , Table 24-1. Taxes 2009 Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. Taxes 2009 Citizen or resident test, Citizen or Resident Test Citizens outside U. Taxes 2009 S. Taxes 2009 Business travel outside U. Taxes 2009 S. Taxes 2009 , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. Taxes 2009 Standard meal allowance, Standard meal allowance for areas outside the continental United States. Taxes 2009 Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. Taxes 2009 S. Taxes 2009 Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. Taxes 2009 Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. Taxes 2009 Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. Taxes 2009 Civil service retirement benefits, Civil service retirement benefits. Taxes 2009 Civil suits, Court awards and damages. Taxes 2009 (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. Taxes 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. Taxes 2009 , Ministers' and military housing allowance. Taxes 2009 Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. Taxes 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. Taxes 2009 Closing costs Real property transactions, Settlement costs. Taxes 2009 Sale of home, Settlement fees or closing costs. Taxes 2009 Clothing Military, Military uniforms. Taxes 2009 Moth damage, not casualty loss, Progressive deterioration. Taxes 2009 Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. Taxes 2009 Used clothing, charitable deduction for fair market value, Used clothing and household items. Taxes 2009 work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. Taxes 2009 Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. Taxes 2009 Coal and iron ore, Coal and iron ore. Taxes 2009 Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. Taxes 2009 Gains or losses from sale or trade of, Investment interest deducted. Taxes 2009 IRA investment in, Investment in Collectibles, Exception. Taxes 2009 College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. Taxes 2009 , Table 24-1. Taxes 2009 Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. Taxes 2009 Education costs, Qualified tuition programs (QTPs). Taxes 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. Taxes 2009 Commission drivers Deduction of expenses, Statutory employees. Taxes 2009 Commissions, Supplemental Wages Advance, Advance commissions and other earnings. Taxes 2009 IRAs with brokers, Brokers' commissions. Taxes 2009 , Brokers' commissions. Taxes 2009 Property basis to include when buyer pays, Settlement costs. Taxes 2009 Sharing of (kickbacks), Kickbacks. Taxes 2009 Unearned, deduction for repayment of, Advance commissions and other earnings. Taxes 2009 Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. Taxes 2009 Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. Taxes 2009 , Community property. Taxes 2009 Alimony, difference from, Payments not alimony. Taxes 2009 IRAs, Community property laws. Taxes 2009 Married filing separately, Community property states. Taxes 2009 Medical and dental expenses, Community property states. Taxes 2009 Commuting expenses, Commuting expenses. Taxes 2009 , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. Taxes 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. Taxes 2009 Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. Taxes 2009 Unemployment, Unemployment compensation. Taxes 2009 Computation of tax, Computations Equal amounts, Equal amounts. Taxes 2009 Negative amounts, Negative amounts. Taxes 2009 Rounding off dollars, Rounding off dollars. Taxes 2009 Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. Taxes 2009 , Condemnations. Taxes 2009 Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. Taxes 2009 Period of ownership and use, Previous home destroyed or condemned. Taxes 2009 Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. Taxes 2009 Constructive receipt of income, Constructive receipt. Taxes 2009 , Payment to an agent. Taxes 2009 , Constructive receipt. Taxes 2009 Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. Taxes 2009 , Contributions, Table 24-1. Taxes 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. Taxes 2009 Political, Political Contributions Reservist repayments, Qualified reservist repayments. Taxes 2009 Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. Taxes 2009 Related party transactions, Losses on sales or trades of property. Taxes 2009 Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. Taxes 2009 Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. Taxes 2009 Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. Taxes 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. Taxes 2009 Sale or trade of Form 1099-S to report, Form 1099-S transactions. Taxes 2009 Period of ownership and use, Cooperative apartment. Taxes 2009 Cooperatives Patronage dividends, Patronage dividends. Taxes 2009 Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. Taxes 2009 Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. Taxes 2009 , Losses on sales or trades of property. Taxes 2009 Director fees as self-employment income, Corporate director. Taxes 2009 Reorganizations and nontaxable trade of stock, Corporate reorganizations. Taxes 2009 Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. Taxes 2009 Medical and Dental Expenses Checklist. Taxes 2009 See Publication 502 for more information about these and other expenses. Taxes 2009 Cosmetics Not deductible as medical expense, Table 21-1. Taxes 2009 Medical and Dental Expenses Checklist. Taxes 2009 See Publication 502 for more information about these and other expenses. Taxes 2009 Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. Taxes 2009 , Partly taxable. Taxes 2009 Cost-of-living allowances, Government cost-of-living allowances. Taxes 2009 Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. Taxes 2009 Examples of Charitable Contributions—A Quick Check, Membership fees or dues. Taxes 2009 Entertainment expense deduction not allowed, Club dues and membership fees. Taxes 2009 Coupon bonds, Coupon bonds. Taxes 2009 Court awards and damages (see Damages from lawsuits) Cousin, Cousin. Taxes 2009 Coverdell ESAs Additional tax on, Other taxes. Taxes 2009 CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. Taxes 2009 Charitable contributions charged to, Credit card. Taxes 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. Taxes 2009 , Credit for child and dependent care expenses. Taxes 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. Taxes 2009 , Credit for the elderly or the disabled. Taxes 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. Taxes 2009 Credit reports Costs not included in property basis, Settlement costs. Taxes 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. Taxes 2009 , Earned income credit. Taxes 2009 , Credit for child and dependent care expenses. Taxes 2009 , Credit for the elderly or the disabled. Taxes 2009 , Earned income credit. Taxes 2009 , Credit for child and dependent care expenses. Taxes 2009 , Credit for the elderly or the disabled. Taxes 2009 , Earned income credit. Taxes 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. Taxes 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. Taxes 2009 Medical and Dental Expenses Checklist. Taxes 2009 See Publication 502 for more information about these and other expenses. Taxes 2009 Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. Taxes 2009 Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. Taxes 2009 Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. Taxes 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. Taxes 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. Taxes 2009 , Disaster relief. Taxes 2009 (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. Taxes 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. Taxes 2009 , Childcare providers. Taxes 2009 , Care outside your home. Taxes 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. Taxes 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. Taxes 2009 Death of dependent, Death or birth. Taxes 2009 Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. Taxes 2009 , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. Taxes 2009 Paid by another, Debts paid for you. Taxes 2009 Payoff of debt included in sales transaction, Debt paid off. Taxes 2009 Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. Taxes 2009 Refund offset against, Refunds. Taxes 2009 , Offset against debts. Taxes 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. Taxes 2009 Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. Taxes 2009 Due dates, Filing for a decedent. Taxes 2009 Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. Taxes 2009 Spouse's death, Spouse died during the year. Taxes 2009 , Spouse died. Taxes 2009 Standard deduction, Decedent's final return. Taxes 2009 Transfer of property at death, Other property transactions. Taxes 2009 Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Taxes 2009 Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. Taxes 2009 , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. Taxes 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. Taxes 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. Taxes 2009 Interest (see Interest payments) Investment expenses, Investment expenses. Taxes 2009 IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. Taxes 2009 Medical and Dental Expenses Checklist. Taxes 2009 See Publication 502 for more information about these and other expenses. Taxes 2009 Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. Taxes 2009 (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. Taxes 2009 Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. Taxes 2009 Performing artists' expenses, Expenses of certain performing artists. Taxes 2009 Prepaid insurance premiums, Prepaid insurance premiums. Taxes 2009 Prescription medicines, Table 21-1. Taxes 2009 Medical and Dental Expenses Checklist. Taxes 2009 See Publication 502 for more information about these and other expenses. Taxes 2009 Rental expenses, When to deduct. Taxes 2009 Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. Taxes 2009 Car expenses, Depreciation and section 179 deductions. Taxes 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. Taxes 2009 Stop-smoking programs, Table 21-1. Taxes 2009 Medical and Dental Expenses Checklist. Taxes 2009 See Publication 502 for more information about these and other expenses. Taxes 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. Taxes 2009 Recording fees, basis to include, Real estate taxes. Taxes 2009 Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. Taxes 2009 Nonqualified plans, Nonqualified deferred compensation plans. Taxes 2009 Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. Taxes 2009 Delivery services, Private delivery services. Taxes 2009 Business-related travel expense, Table 26-1. Taxes 2009 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Taxes 2009 Demutualization of life insurance companies, Demutualization of life insurance companies. Taxes 2009 Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. Taxes 2009 Medical and Dental Expenses Checklist. Taxes 2009 See Publication 502 for more information about these and other expenses. Taxes 2009 Dependent care Benefits, Dependent care benefits. Taxes 2009 , Dependent Care Benefits Center, Dependent care center. Taxes 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. Taxes 2009 , Exception for adopted child. Taxes 2009 , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Taxes 2009 (see also Child tax credit) Birth of, Death or birth. Taxes 2009 Born and died within year, Exception. Taxes 2009 , Born and died in 2013. Taxes 2009 Death of, Death or birth. Taxes 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. Taxes 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. Taxes 2009 Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). Taxes 2009 , Taxpayer identification numbers for aliens. Taxes 2009 Alien dependents, Born and died in 2013. Taxes 2009 Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. Taxes 2009 Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. Taxes 2009 Deposits, Fees and deposits. Taxes 2009 Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. Taxes 2009 Depreciation Adjustment to basis for, Depreciation and section 179 deduction. Taxes 2009 Cars, Depreciation and section 179 deductions. Taxes 2009 Change of use of property, Basis for depreciation. Taxes 2009 Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. Taxes 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. Taxes 2009 Land, no depreciation of, Land. Taxes 2009 Rental property, Depreciation. Taxes 2009 , Depreciation Designated Roth Account Defined. Taxes 2009 , Designated Roth accounts. Taxes 2009 Designated Roth account, Designated Roth accounts. Taxes 2009 , Designated Roth accounts. Taxes 2009 Destroyed records, Destroyed records. Taxes 2009 Diaper service, Table 21-1. Taxes 2009 Medical and Dental Expenses Checklist. Taxes 2009 See Publication 502 for more information about these and other expenses. Taxes 2009 Differential wage payments, Differential wage payments. Taxes 2009 Differential wages Wages for reservists Military reserves, Differential wage payments. Taxes 2009 Direct deposit of refunds, Refunds Directors' fees, Corporate director. Taxes 2009 Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. Taxes 2009 , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. Taxes 2009 Armed forces, Disability. Taxes 2009 Blind (see Blind persons) Cafeteria plans, Cafeteria plans. Taxes 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. Taxes 2009 Medical and Dental Expenses Checklist. Taxes 2009 See Publication 502 for more information about these and other expenses. Taxes 2009 Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. Taxes 2009 Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. Taxes 2009 Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. Taxes 2009 Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. Taxes 2009 Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. Taxes 2009 Social security and railroad retirement benefits, deductions for, Disability payments. Taxes 2009 Special school or home for, deductibility of medical expense, Table 21-1. Taxes 2009 Medical and Dental Expenses Checklist. Taxes 2009 See Publication 502 for more information about these and other expenses. Taxes 2009 Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. Taxes 2009 Workers' compensation, Workers' Compensation Disability Income, Disability income. Taxes 2009 Disability benefits Earned income credit, Form 4029. Taxes 2009 Disability insurance payments Earned income credit, Disability insurance payments. Taxes 2009 Disability, permanent and total disability, Permanent and total disability. Taxes 2009 Disabled Child, Permanently and totally disabled. Taxes 2009 Dependent, Disabled dependent working at sheltered workshop. Taxes 2009 Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. Taxes 2009 , Disaster relief payments. Taxes 2009 , Disaster relief. Taxes 2009 (see also Terrorist attacks) Cash gifts to victims, Cash gifts. Taxes 2009 Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Taxes 2009 Unemployment assistance, Types of unemployment compensation. Taxes 2009 Employer's emergency disaster fund, Employer's emergency disaster fund. Taxes 2009 Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. Taxes 2009 Grants or payments, Disaster relief grants. Taxes 2009 Replacement of lost or destroyed property, Disaster relief. Taxes 2009 Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. Taxes 2009 , Adjusted Basis Disclosure statement, Disclosure statement. Taxes 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. Taxes 2009 Distributions, Eligible rollover distributions. Taxes 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). Taxes 2009 Qualified reservist, Qualified reservist distributions. Taxes 2009 Required minimum distributions, Required distributions. Taxes 2009 , Required distributions. Taxes 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. Taxes 2009 Dividends, Dividends and Other Distributions, Form 1099-DIV. Taxes 2009 , More information. Taxes 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. Taxes 2009 Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. Taxes 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. Taxes 2009 Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. Taxes 2009 Insurance dividends, Dividends on insurance policies. Taxes 2009 Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. Taxes 2009 Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. Taxes 2009 Qualified, Qualified Dividends, Qualified dividends. Taxes 2009 Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. Taxes 2009 Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. Taxes 2009 Sold stock, Dividends on stock sold. Taxes 2009 Stockholder debts when canceled as, Stockholder debt. Taxes 2009 Veterans' insurance, Dividends on veterans' insurance. Taxes 2009 Divorced parents, Children of divorced or separated parents (or parents who live apart). Taxes 2009 , Applying this special rule to divorced or separated parents (or parents who live apart). Taxes 2009 Divorced taxpayers, Alimony. Taxes 2009 (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. Taxes 2009 Child custody, Custodial parent and noncustodial parent. Taxes 2009 Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. Taxes 2009 Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. Taxes 2009 , Divorced persons. Taxes 2009 IRAs, Kay Bailey Hutchison Spousal IRA. Taxes 2009 , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. Taxes 2009 Mortgage interest, payment as alimony, Divorced or separated individuals. Taxes 2009 Personal exemption, Divorced or separated spouse. Taxes 2009 Real estate taxes, allocation of, Divorced individuals. Taxes 2009 Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. Taxes 2009 Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. Taxes 2009 Domestic help Withholding, Household workers. Taxes 2009 Domestic help, no exemption for, Housekeepers, maids, or servants. Taxes 2009
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The Taxes 2009

Taxes 2009 8. Taxes 2009   Distributions and Rollovers Table of Contents DistributionsMinimum Required Distributions No Special 10-Year Tax Option Transfer of Interest in 403(b) ContractAfter-tax contributions. Taxes 2009 Permissive service credit. Taxes 2009 Tax-Free RolloversHardship exception to rollover rules. Taxes 2009 Eligible retirement plans. Taxes 2009 Nonqualifying distributions. Taxes 2009 Second rollover. Taxes 2009 Gift Tax Distributions Permissible distributions. Taxes 2009   Generally, a distribution cannot be made from a 403(b) account until the employee: Reaches age 59½, Has a severance from employment, Dies, Becomes disabled, In the case of elective deferrals, encounters financial hardship, or Has a qualified reservist distribution. Taxes 2009 In most cases, the payments you receive or that are made available to you under your 403(b) account are taxable in full as ordinary income. Taxes 2009 In general, the same tax rules apply to distributions from 403(b) plans that apply to distributions from other retirement plans. Taxes 2009 These rules are explained in Publication 575. Taxes 2009 Publication 575 also discusses the additional tax on early distributions from retirement plans. Taxes 2009 Retired public safety officers. Taxes 2009   If you are an eligible retired public safety officer, distributions of up to $3,000, made directly from your 403(b) plan to pay accident, health, or long-term care insurance, are not included in your taxable income. Taxes 2009 The premiums can be for you, your spouse, or your dependents. Taxes 2009   A public safety officer is a law enforcement officer, fire fighter, chaplain, or member of a rescue squad or ambulance crew. Taxes 2009   For additional information, see Publication 575. Taxes 2009 Distribution for active reservist. Taxes 2009   The 10% penalty for early withdrawals will not apply to a qualified reservist distribution attributable to elective deferrals from a 403(b) plan. Taxes 2009 A qualified reservist distribution is a distribution that is made: To an individual who is a reservist or national guardsman and who was ordered or called to active duty for a period in excess of 179 days or for an indefinite period; and During the period beginning on the date of the order or call to duty and ending at the close of the active duty period. Taxes 2009 Minimum Required Distributions You must receive all, or at least a certain minimum, of your interest accruing after 1986 in the 403(b) plan by April 1 of the calendar year following the later of the calendar year in which you become age 70½, or the calendar year in which you retire. Taxes 2009 Check with your employer, plan administrator, or provider to find out whether this rule also applies to pre-1987 accruals. Taxes 2009 If not, a minimum amount of these accruals must begin to be distributed by the later of the end of the calendar year in which you reach age 75 or April 1 of the calendar year following retirement. Taxes 2009 For each year thereafter, the minimum distribution must be made by the last day of the year. Taxes 2009 If you do not receive the required minimum distribution, you are subject to a nondeductible 50% excise tax on the difference between the required minimum distribution and the amount actually distributed. Taxes 2009 No Special 10-Year Tax Option A distribution from a 403(b) plan does not qualify as a lump-sum distribution. Taxes 2009 This means you cannot use the special 10-year tax option to calculate the taxable portion of a 403(b) distribution. Taxes 2009 For more information, see Publication 575. Taxes 2009 Transfer of Interest in 403(b) Contract Contract exchanges. Taxes 2009   If you transfer all or part of your interest from a 403(b) contract to another 403(b) contract (held in the same plan), the transfer is tax free, and is referred to as a contract exchange. Taxes 2009 This was previously known as a 90-24 transfer. Taxes 2009 A contract exchange is similar to a 90-24 transfer with one major difference. Taxes 2009 Previously, you were able to accomplish the transfer without your employer’s involvement. Taxes 2009 After September 24, 2007, all such transfers are accomplished through a contract exchange requiring your employer’s involvement. Taxes 2009 In addition, the plan must provide for the exchange and the transferred interest must be subject to the same or stricter distribution restrictions. Taxes 2009 Finally, your accumulated benefit after the exchange must be equal to what it was before the exchange. Taxes 2009   Transfers that do not satisfy this rule are plan distributions and are generally taxable as ordinary income. Taxes 2009 Plan-to-plan transfers. Taxes 2009   You may also transfer part or all of your interest from a 403(b) plan to another 403(b) plan if you are an employee of (or were formerly employed by) the employer of the plan to which you would like to transfer. Taxes 2009 Both the initial plan and the receiving plan must provide for transfers. Taxes 2009 Your accumulated benefit after the transfer must be at least equal to what it was before the transfer. Taxes 2009 The new plan’s restrictions on distributions must be the same or stricter than those of the original plan. Taxes 2009 Tax-free transfers for certain cash distributions. Taxes 2009   A tax-free transfer may also apply to a cash distribution of your 403(b) account from an insurance company that is subject to a rehabilitation, conservatorship, insolvency, or similar state proceeding. Taxes 2009 To receive tax-free treatment, you must do all of the following: Withdraw all the cash to which you are entitled in full settlement of your contract rights or, if less, the maximum permitted by the state. Taxes 2009 Reinvest the cash distribution in a single policy or contract issued by another insurance company or in a single custodial account subject to the same or stricter distribution restrictions as the original contract not later than 60 days after you receive the cash distribution. Taxes 2009 Assign all future distribution rights to the new contract or account for investment in that contract or account if you received an amount that is less than what you are entitled to because of state restrictions. Taxes 2009   In addition to the preceding requirements, you must provide the new insurer with a written statement containing all of the following information: The gross amount of cash distributed under the old contract. Taxes 2009 The amount of cash reinvested in the new contract. Taxes 2009 Your investment in the old contract on the date you receive your first cash distribution. Taxes 2009   Also, you must attach the following items to your timely filed income tax return in the year you receive the first distribution of cash. Taxes 2009 A copy of the statement you gave the new insurer. Taxes 2009 A statement that includes: The words ELECTION UNDER REV. Taxes 2009 PROC. Taxes 2009 92-44, The name of the company that issued the new contract, and The new policy number. Taxes 2009 Direct trustee-to-trustee transfer. Taxes 2009   If you make a direct trustee-to-trustee transfer, from your governmental 403(b) account to a defined benefit governmental plan, it may not be includible in gross income. Taxes 2009   The transfer amount is not includible in gross income if it is made to: Purchase permissive service credits, or Repay contributions and earnings that were previously refunded under a forfeiture of service credit under the plan, or under another plan maintained by a state or local government employer within the same state. Taxes 2009 After-tax contributions. Taxes 2009   For distributions beginning after December 31, 2006, after-tax contributions can be rolled over between a 403(b) plan and a defined benefit plan, IRA, or a defined contribution plan. Taxes 2009 If the rollover is to or from a 403(b) plan, it must occur through a direct trustee-to-trustee transfer. Taxes 2009 Permissive service credit. Taxes 2009   A permissive service credit is credit for a period of service recognized by a defined benefit governmental plan only if you voluntarily contribute to the plan an amount that does not exceed the amount necessary to fund the benefit attributable to the period of service and the amount contributed is in addition to the regular employee contribution, if any, under the plan. Taxes 2009   A permissive service credit may also include service credit for up to 5 years where there is no performance of service, or service credited to provide an increased benefit for service credit which a participant is receiving under the plan. Taxes 2009   Check with your plan administrator as to the type and extent of service that may be purchased by this transfer. Taxes 2009 Tax-Free Rollovers You can generally roll over tax free all or any part of a distribution from a 403(b) plan to a traditional IRA or a non-Roth eligible retirement plan, except for any nonqualifying distributions, described later. Taxes 2009 You may also roll over any part of a distribution from a 403(b) plan by converting it through a direct rollover, described below, to a Roth IRA. Taxes 2009 Conversion amounts are generally includible in your taxable income in the year of the distribution from your 403(b) account. Taxes 2009 See Publication 590 for more information about conversion into a Roth IRA. Taxes 2009 Note. Taxes 2009 A participant is required to roll over distribution amounts received within 60 days in order for the amount to be treated as nontaxable. Taxes 2009 Distribution amounts that are rolled over within the 60 days are not subject to the 10% early distribution penalty. Taxes 2009 Rollovers to and from 403(b) plans. Taxes 2009   You can generally roll over tax free all or any part of a distribution from an eligible retirement plan to a 403(b) plan. Taxes 2009 Beginning January 1, 2008, distributions from tax-qualified retirement plans and tax-sheltered annuities can be converted by making a direct rollover into a Roth IRA subject to the restrictions that currently apply to rollovers from a traditional IRA into a Roth IRA. Taxes 2009 Converted amounts are generally includible in your taxable income in the year of the distribution from your 403(b) account. Taxes 2009 See Publication 590 for more information on conversion into a Roth IRA. Taxes 2009   If a distribution includes both pre-tax contributions and after-tax contributions, the portion of the distribution that is rolled over is treated as consisting first of pre-tax amounts (contributions and earnings that would be includible in income if no rollover occurred). Taxes 2009 This means that if you roll over an amount that is at least as much as the pre-tax portion of the distribution, you do not have to include any of the distribution in income. Taxes 2009   For more information on rollovers and eligible retirement plans, see Publication 575. Taxes 2009 If you roll over money or other property from a 403(b) plan to an eligible retirement plan, see Publication 575 for information about possible effects on later distributions from the eligible retirement plan. Taxes 2009 Hardship exception to rollover rules. Taxes 2009   The IRS may waive the 60-day rollover period if the failure to waive such requirement would be against equity or good conscience, including cases of casualty, disaster, or other events beyond the reasonable control of an individual. Taxes 2009   To obtain a hardship exception, you must apply to the IRS for a waiver of the 60-day rollover requirement. Taxes 2009 You apply for the waiver by following the general instructions used in requesting a letter ruling. Taxes 2009 These instructions are stated in Revenue Procedure 2013-4, 2013-1 I. Taxes 2009 R. Taxes 2009 B. Taxes 2009 126 available at www. Taxes 2009 irs. Taxes 2009 gov/irb/2013-01_IRB/ar09. Taxes 2009 html, or see the latest annual update. Taxes 2009 You must also pay a user fee with the application. Taxes 2009 The user fee for a rollover that is less than $50,000 is $500. Taxes 2009 For rollovers that are $50,000 or more, see Revenue Procedure 2013-8, 2013-1 I. Taxes 2009 R. Taxes 2009 B. Taxes 2009 237 available at www. Taxes 2009 irs. Taxes 2009 gov/irb/2013-01_IRB/ar13. Taxes 2009 html, or see the latest annual update. Taxes 2009   In determining whether to grant a waiver, the IRS will consider all relevant facts and circumstances, including: Whether errors were made by the financial institution; Whether you were unable to complete the rollover due to death, disability, hospitalization, incarceration, restrictions imposed by a foreign country, or postal error; Whether you used the amount distributed (for example, in the case of payment by check, whether you cashed the check); and How much time has passed since the date of distribution. Taxes 2009   For additional information on rollovers, see Publication 590. Taxes 2009 Eligible retirement plans. Taxes 2009   The following are considered eligible retirement plans. Taxes 2009 Individual retirement arrangements. Taxes 2009 Roth IRA. Taxes 2009 403(b) plans. Taxes 2009 Government eligible 457 plans. Taxes 2009 Qualified retirement plans. Taxes 2009  If the distribution is from a designated Roth account, then the only eligible retirement plan is another designated Roth account or a Roth IRA. Taxes 2009 Nonqualifying distributions. Taxes 2009   You cannot roll over tax free: Minimum required distributions (generally required to begin at age 70½), Substantially equal payments over your life or life expectancy, Substantially equal payments over the joint lives or life expectancies of your beneficiary and you, Substantially equal payments for a period of 10 years or more, Hardship distributions, or Corrective distributions of excess contributions or excess deferrals, and any income allocable to the excess, or excess annual additions and any allocable gains. Taxes 2009 Rollover of nontaxable amounts. Taxes 2009    You may be able to roll over the nontaxable part of a distribution (such as your after-tax contributions) made to another eligible retirement plan, traditional IRA, or Roth IRA. Taxes 2009 The transfer must be made either through a direct rollover to an eligible plan that separately accounts for the taxable and nontaxable parts of the rollover or through a rollover to a traditional IRA or Roth IRA. Taxes 2009   If you roll over only part of a distribution that includes both taxable and nontaxable amounts, the amount you roll over is treated as coming first from the taxable part of the distribution. Taxes 2009 Direct rollovers of 403(b) plan distributions. Taxes 2009   You have the option of having your 403(b) plan make the rollover directly to a traditional IRA, Roth IRA, or new plan. Taxes 2009 Before you receive a distribution, your plan will give you information on this. Taxes 2009 It is generally to your advantage to choose this option because your plan will not withhold tax on the distribution if you choose it. Taxes 2009 Distribution received by you. Taxes 2009   If you receive a distribution that qualifies to be rolled over, you can roll over all or any part of the distribution. Taxes 2009 Generally, you will receive only 80% of the distribution because 20% must be withheld. Taxes 2009 If you roll over only the 80% you receive, you must pay tax on the 20% you did not roll over. Taxes 2009 You can replace the 20% that was withheld with other money within the 60-day period to make a 100% rollover. Taxes 2009 Voluntary deductible contributions. Taxes 2009   For tax years 1982 through 1986, employees could make deductible contributions to a 403(b) plan under the individual retirement arrangement (IRA) rules instead of deducting contributions to a traditional IRA. Taxes 2009   If you made voluntary deductible contributions to a 403(b) plan under these traditional IRA rules, the distribution of all or part of the accumulated deductible contributions may be rolled over if it otherwise qualifies as a distribution you can roll over. Taxes 2009 Accumulated deductible contributions are the deductible contributions: Plus Income allocable to the contributions, Gain allocable to the contributions, and Minus Expenses and losses allocable to the contributions, and Distributions from the contributions, income, or gain. Taxes 2009 Excess employer contributions. Taxes 2009   The portion of a distribution from a 403(b) plan transferred to a traditional IRA that was previously included in income as excess employer contributions (discussed earlier) is not an eligible rollover distribution. Taxes 2009   Its transfer does not affect the rollover treatment of the eligible portion of the transferred amounts. Taxes 2009 However, the ineligible portion is subject to the traditional IRA contribution limits and may create an excess IRA contribution subject to a 6% excise tax (see chapter 1 of Publication 590). Taxes 2009 Qualified domestic relations order. Taxes 2009   You may be able to roll over tax free all or any part of an eligible rollover distribution from a 403(b) plan that you receive under a qualified domestic relations order (QDRO). Taxes 2009 If you receive the interest in the 403(b) plan as an employee's spouse or former spouse under a QDRO, all of the rollover rules apply to you as if you were the employee. Taxes 2009 You can roll over your interest in the plan to a traditional IRA or another 403(b) plan. Taxes 2009 For more information on the treatment of an interest received under a QDRO, see Publication 575. Taxes 2009 Spouses of deceased employees. Taxes 2009   If you are the spouse of a deceased employee, you can roll over the qualifying distribution attributable to the employee. Taxes 2009 You can make the rollover to any eligible retirement plan. Taxes 2009   After you roll money and other property over from a 403(b) plan to an eligible retirement plan, and you take a distribution from that plan, you will not be eligible to receive the capital gain treatment or the special averaging treatment for the distribution. Taxes 2009 Second rollover. Taxes 2009   If you roll over a qualifying distribution to a traditional IRA, you can, if certain conditions are satisfied, later roll the distribution into another 403(b) plan. Taxes 2009 For more information, see IRA as a holding account (conduit IRA) for rollovers to other eligible plans in chapter 1 of Publication 590. Taxes 2009 Nonspouse beneficiary. Taxes 2009   A nonspouse beneficiary may make a direct rollover of a distribution from a 403(b) plan of a deceased participant if the rollover is a direct transfer to an inherited IRA established to receive the distribution. Taxes 2009 If the rollover is a direct trustee-to-trustee transfer to an IRA established to receive the distribution: The transfer will be treated as an eligible rollover distribution. Taxes 2009 The IRA will be considered an inherited account. Taxes 2009 The required minimum distribution rules that apply in instances where the participant dies before the entire interest is distributed will apply to the transferred IRA. Taxes 2009    For more information on IRAs, see Publication 590. Taxes 2009 Frozen deposits. Taxes 2009   The 60-day period usually allowed for completing a rollover is extended for any time that the amount distributed is a frozen deposit in a financial institution. Taxes 2009 The 60-day period cannot end earlier than 10 days after the deposit ceases to be a frozen deposit. Taxes 2009   A frozen deposit is any deposit that on any day during the 60-day period cannot be withdrawn because: The financial institution is bankrupt or insolvent, or The state where the institution is located has placed limits on withdrawals because one or more banks in the state are (or are about to be) bankrupt or insolvent. Taxes 2009 Gift Tax If, by choosing or not choosing an election, or option, you provide an annuity for your beneficiary at or after your death, you may have made a taxable gift equal to the value of the annuity. Taxes 2009 Joint and survivor annuity. Taxes 2009   If the gift is an interest in a joint and survivor annuity where only you and your spouse have the right to receive payments, the gift will generally be treated as qualifying for the unlimited marital deduction. Taxes 2009 More information. Taxes 2009   For information on the gift tax, see Publication 559, Survivors, Executors, and Administrators. 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