File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Taxslayer Com Main Aspx Destination

1040ez Form 2012Turbotax Free MilitaryWww Free State Tax Return2012 Tax AmendmentFilling 1040x W Form 8863Irs Gov Form1040ezCan I Efile 1040nrHow To File An Amended Return For 2013Irs Extension FormsIrs Forms 1040 EzAmend Turbotax ReturnFile 2012 Taxes NowIrs GoveFree State Tax E FilingHow To File Unemployment On Tax ReturnFile Tax Return2011 Tax Forms 10401040z Tax Form1040ez Fillable FormHr Block Free Taxes1040 2012 Tax FormSearch Freetaxusa ComI Did Not File 2011 TaxesMilitary Hr BlockAmended Tax Return 2011Free 2010 Tax Software DownloadCheap Tax SoftwareDo Tax AmendmentIrs Form 1040x InstructionsTaxes For Military Members10w40ez2013 Form 1040x1090 Ez2008 Tax Software Free DownloadEzformHrblock Free TaxesFreefile TaxesFiling State Taxes OnlineFile 2011 Tax Return LateFree Irs Tax Filing

Taxslayer Com Main Aspx Destination

Taxslayer com main aspx destination 10. Taxslayer com main aspx destination   Business Bad Debts Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Definition of Business Bad DebtAccrual method. Taxslayer com main aspx destination Cash method. Taxslayer com main aspx destination Debt acquired from a decedent. Taxslayer com main aspx destination Liquidation. Taxslayer com main aspx destination Types of Business Bad Debts When a Debt Becomes Worthless How To Claim a Business Bad DebtSpecific Charge-Off Method Nonaccrual-Experience Method Recovery of a Bad DebtNet operating loss (NOL) carryover. Taxslayer com main aspx destination Introduction You have a bad debt if you cannot collect money owed to you. Taxslayer com main aspx destination A bad debt is either a business bad debt or a nonbusiness bad debt. Taxslayer com main aspx destination This chapter discusses only business bad debts. Taxslayer com main aspx destination Generally, a business bad debt is one that comes from operating your trade or business. Taxslayer com main aspx destination You can deduct business bad debts on Schedule C (Form 1040) or your applicable business income tax return. Taxslayer com main aspx destination All other bad debts are nonbusiness bad debts and are deductible only as short-term capital losses. Taxslayer com main aspx destination For more information on nonbusiness bad debts, see Publication 550. Taxslayer com main aspx destination Topics - This chapter discusses: Definition of business bad debt When a debt becomes worthless How to claim a business bad debt Recovery of a bad debt Useful Items - You may want to see: Publication 525 Taxable and Nontaxable Income 536 Net Operating Losses (NOLs) for Individuals, Estates, and Trusts 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 556 Examination of Returns, Appeal Rights, and Claims for Refund Form (and Instructions) Schedule C (Form 1040) Profit or Loss From Business 1040X Amended U. Taxslayer com main aspx destination S. Taxslayer com main aspx destination Individual Income Tax Return 1045 Application for Tentative Refund 1139 Corporation Application for Tentative Refund 3115 Application for Change in Accounting Method See chapter 12 for information about getting publications and forms. Taxslayer com main aspx destination Definition of Business Bad Debt A business bad debt is a loss from the worthlessness of a debt that was either: Created or acquired in your trade or business, or Closely related to your trade or business when it became partly or totally worthless. Taxslayer com main aspx destination A debt is closely related to your trade or business if your primary motive for incurring the debt is business related. Taxslayer com main aspx destination Bad debts of a corporation (other than an S corporation) are always business bad debts. Taxslayer com main aspx destination Credit sales. Taxslayer com main aspx destination   Business bad debts are mainly the result of credit sales to customers. Taxslayer com main aspx destination Goods that have been sold, but not yet paid for, and services that have been performed, but not yet paid for, are recorded in your books as either accounts receivable or notes receivable. Taxslayer com main aspx destination After a reasonable period of time, if you have tried to collect the amount due, but are unable to do so, the uncollectible part becomes a business bad debt. Taxslayer com main aspx destination   Accounts or notes receivable valued at fair market value (FMV) when received are deductible only at that value, even though the FMV may be less than the face value. Taxslayer com main aspx destination If you purchased an account receivable for less than its face value, and the receivable subsequently becomes worthless, the most you are allowed to deduct is the amount you paid to acquire it. Taxslayer com main aspx destination    You can claim a business bad debt deduction only if the amount owed to you was previously included in gross income. Taxslayer com main aspx destination This applies to amounts owed to you from all sources of taxable income, including sales, services, rents, and interest. Taxslayer com main aspx destination Accrual method. Taxslayer com main aspx destination   If you use the accrual method of accounting, you generally report income as you earn it. Taxslayer com main aspx destination You can only claim a bad debt deduction for an uncollectible receivable if you have previously included the uncollectible amount in income. Taxslayer com main aspx destination   If you qualify, you can use the nonaccrual-experience method of accounting discussed later. Taxslayer com main aspx destination Under this method, you do not have to accrue income that, based on your experience, you do not expect to collect. Taxslayer com main aspx destination Cash method. Taxslayer com main aspx destination   If you use the cash method of accounting, you generally report income when you receive payment. Taxslayer com main aspx destination You cannot claim a bad debt deduction for amounts owed to you because you never included those amounts in income. Taxslayer com main aspx destination For example, a cash basis architect cannot claim a bad debt deduction if a client fails to pay the bill because the architect's fee was never included in income. Taxslayer com main aspx destination Debts from a former business. Taxslayer com main aspx destination   If you sell your business but retain its receivables, these debts are business debts because they arose out of your trade or business. Taxslayer com main aspx destination If any of these receivables subsequently become worthless, the loss is still a business bad debt. Taxslayer com main aspx destination Debt acquired from a decedent. Taxslayer com main aspx destination   The character of a loss from debts of a business acquired from a decedent is determined in the same way as debts acquired on the purchase of a business. Taxslayer com main aspx destination The executor of the decedent's estate treats any loss from the debts as a business bad debt if the debts were closely related to the decedent's trade or business when they became worthless. Taxslayer com main aspx destination Otherwise, a loss from these debts becomes a nonbusiness bad debt for the decedent's estate. Taxslayer com main aspx destination Liquidation. Taxslayer com main aspx destination   If you liquidate your business and some of the accounts receivable that you retain become worthless, they become business bad debts. Taxslayer com main aspx destination Types of Business Bad Debts Business bad debts may result from the following. Taxslayer com main aspx destination Loans to clients and suppliers. Taxslayer com main aspx destination   If you loan money to a client, supplier, employee, or distributor for a business reason and you are unable to collect the loan after attempting to do so, you have a business bad debt. Taxslayer com main aspx destination Debts owed by political parties. Taxslayer com main aspx destination   If a political party (or other organization that accepts contributions or spends money to influence elections) owes you money and the debt becomes worthless, you can claim a bad debt deduction only if all of the following requirements are met. Taxslayer com main aspx destination You use the accrual method of accounting. Taxslayer com main aspx destination The debt arose from the sale of goods or services in the ordinary course of your trade or business. Taxslayer com main aspx destination More than 30% of your receivables accrued in the year of the sale were from sales to political parties. Taxslayer com main aspx destination You made substantial and continuing efforts to collect on the debt. Taxslayer com main aspx destination Loan or capital contribution. Taxslayer com main aspx destination   You cannot claim a bad debt deduction for a loan you made to a corporation if, based on the facts and circumstances, the loan is actually a contribution to capital. Taxslayer com main aspx destination Debts of an insolvent partner. Taxslayer com main aspx destination   If your business partnership breaks up and one of your former partners becomes insolvent, you may have to pay more than your pro rata share of the partnership's debts. Taxslayer com main aspx destination If you pay any part of the insolvent partner's share of the debts, you can claim a bad debt deduction for the amount you paid that is attributable to the insolvent partner's share. Taxslayer com main aspx destination Business loan guarantee. Taxslayer com main aspx destination   If you guarantee a debt that subsequently becomes worthless, the debt can qualify as a business bad debt if all the following requirements are met. Taxslayer com main aspx destination You made the guarantee in the course of your trade or business. Taxslayer com main aspx destination You have a legal duty to pay the debt. Taxslayer com main aspx destination You made the guarantee before the debt became worthless. Taxslayer com main aspx destination You meet this requirement if you reasonably expected you would not have to pay the debt without full reimbursement from the borrower. Taxslayer com main aspx destination You received reasonable consideration for making the guarantee. Taxslayer com main aspx destination You meet this requirement if you made the guarantee in accord with normal business practice or for a good faith business purpose. Taxslayer com main aspx destination Example. Taxslayer com main aspx destination Jane Zayne owns the Zayne Dress Company. Taxslayer com main aspx destination She guaranteed payment of a $20,000 note for Elegant Fashions, a dress outlet. Taxslayer com main aspx destination Elegant Fashions is one of Zayne's largest clients. Taxslayer com main aspx destination Elegant Fashions later defaulted on the loan. Taxslayer com main aspx destination As a result, Ms. Taxslayer com main aspx destination Zayne paid the remaining balance of the loan in full to the bank. Taxslayer com main aspx destination She can claim a business bad debt deduction only for the amount she paid, since her guarantee was made in the course of her trade or business for a good faith business purpose. Taxslayer com main aspx destination She was motivated by the desire to retain one of her better clients and keep a sales outlet. Taxslayer com main aspx destination Deductible in the year paid. Taxslayer com main aspx destination   If you make a payment on a loan you guaranteed, you can deduct it in the year paid, unless you have rights against the borrower. Taxslayer com main aspx destination Rights against a borrower. Taxslayer com main aspx destination   When you make payment on a loan you guaranteed, you may have the right to take the place of the lender. Taxslayer com main aspx destination The debt is then owed to you. Taxslayer com main aspx destination If you have this right, or some other right to demand payment from the borrower, you cannot claim a bad debt deduction until these rights become partly or totally worthless. Taxslayer com main aspx destination Joint debtor. Taxslayer com main aspx destination   If two or more debtors jointly owe you money, your inability to collect from one does not enable you to deduct a proportionate amount as a bad debt. Taxslayer com main aspx destination Sale of mortgaged property. Taxslayer com main aspx destination   If mortgaged or pledged property is sold for less than the debt, the unpaid, uncollectible balance of the debt is a bad debt. Taxslayer com main aspx destination When a Debt Becomes Worthless A debt becomes worthless when there is no longer any chance the amount owed will be paid. Taxslayer com main aspx destination This may occur when the debt is due or prior to that date. Taxslayer com main aspx destination To demonstrate worthlessness, you must only show that you have taken reasonable steps to collect the debt but were unable to do so. Taxslayer com main aspx destination It is not necessary to go to court if you can show that a judgment from the court would be uncollectible. Taxslayer com main aspx destination Bankruptcy of your debtor is generally good evidence of the worthlessness of at least a part of an unsecured and unpreferred debt. Taxslayer com main aspx destination Property received for debt. Taxslayer com main aspx destination   If you receive property in partial settlement of a debt, reduce the debt by the property's FMV, which becomes the property's basis. Taxslayer com main aspx destination You can deduct the remaining debt as a bad debt if and when it becomes worthless. Taxslayer com main aspx destination   If you later sell the property for more than its basis, any gain on the sale is due to the appreciation of the property. Taxslayer com main aspx destination It is not a recovery of a bad debt. Taxslayer com main aspx destination For information on the sale of an asset, see Publication 544. Taxslayer com main aspx destination How To Claim a Business Bad Debt There are two methods to claim a business bad debt. Taxslayer com main aspx destination The specific charge-off method. Taxslayer com main aspx destination The nonaccrual-experience method. Taxslayer com main aspx destination Generally, you must use the specific charge-off method. Taxslayer com main aspx destination However, you may use the nonaccrual-experience method if you meet the requirements discussed later under Nonaccrual-Experience Method . Taxslayer com main aspx destination Specific Charge-Off Method If you use the specific charge-off method, you can deduct specific business bad debts that become either partly or totally worthless during the tax year. Taxslayer com main aspx destination However, with respect to partly worthless bad debts, your deduction is limited to the amount you charged off on your books during the year. Taxslayer com main aspx destination Partly worthless debts. Taxslayer com main aspx destination   You can deduct specific bad debts that become partly uncollectible during the tax year. Taxslayer com main aspx destination Your tax deduction is limited to the amount you charge off on your books during the year. Taxslayer com main aspx destination You do not have to charge off and deduct your partly worthless debts annually. Taxslayer com main aspx destination You can delay the charge off until a later year. Taxslayer com main aspx destination However, you cannot deduct any part of a debt after the year it becomes totally worthless. Taxslayer com main aspx destination Significantly modified debt. Taxslayer com main aspx destination   An exception to the charge-off rule exists for debt which has been significantly modified and on which the holder recognized gain. Taxslayer com main aspx destination For more information, see Regulations section 1. Taxslayer com main aspx destination 166-3(a)(3). Taxslayer com main aspx destination Deduction disallowed. Taxslayer com main aspx destination   Generally, you can claim a partial bad debt deduction only in the year you make the charge-off on your books. Taxslayer com main aspx destination If, under audit, the IRS does not allow your deduction and the debt becomes partly worthless in a later tax year, you can deduct the amount you charged off in that year plus the disallowed amount charged off in the earlier year. Taxslayer com main aspx destination The charge-off in the earlier year, unless reversed on your books, fulfills the charge-off requirement for the later year. Taxslayer com main aspx destination Totally worthless debts. Taxslayer com main aspx destination   If a debt becomes totally worthless in the current tax year, you can deduct the entire amount, less any amount deducted in an earlier tax year when the debt was only partly worthless. Taxslayer com main aspx destination   You do not have to make an actual charge-off on your books to claim a bad debt deduction for a totally worthless debt. Taxslayer com main aspx destination However, you may want to do so. Taxslayer com main aspx destination If you do not and the IRS later rules the debt is only partly worthless, you will not be allowed a deduction for the debt in that tax year because a deduction of a partly worthless bad debt is limited to the amount actually charged off. Taxslayer com main aspx destination See Partly worthless debts, earlier. Taxslayer com main aspx destination Filing a claim for refund. Taxslayer com main aspx destination   If you did not deduct a bad debt on your original return for the year it became worthless, you can file a claim for a credit or refund. Taxslayer com main aspx destination If the bad debt was totally worthless, you must file the claim by the later of the following dates. Taxslayer com main aspx destination 7 years from the date your original return was due (not including extensions). Taxslayer com main aspx destination 2 years from the date you paid the tax. Taxslayer com main aspx destination   If the claim is for a partly worthless bad debt, you must file the claim by the later of the following dates. Taxslayer com main aspx destination 3 years from the date you filed your original return. Taxslayer com main aspx destination 2 years from the date you paid the tax. Taxslayer com main aspx destination You may have longer to file the claim if you were unable to manage your financial affairs due to a physical or mental impairment. Taxslayer com main aspx destination Such an impairment requires proof of existence. Taxslayer com main aspx destination   For details and more information about filing a claim, see Publication 556. Taxslayer com main aspx destination Use one of the following forms to file a claim. Taxslayer com main aspx destination For more information, see the instructions for the applicable form. Taxslayer com main aspx destination Table 10-1. Taxslayer com main aspx destination Forms Used To File a Claim IF you filed as a. Taxslayer com main aspx destination . Taxslayer com main aspx destination . Taxslayer com main aspx destination THEN file. Taxslayer com main aspx destination . Taxslayer com main aspx destination . Taxslayer com main aspx destination Sole proprietor or farmer Form 1040X Corporation Form 1120X S corporation Form 1120S and check box H(4) Partnership Form 1065X if filing on paper or  Form 1065 and check box G(5) if filing electronically Nonaccrual-Experience Method If you use an accrual method of accounting and qualify under the rules explained in this section, you can use the nonaccrual-experience method for bad debts. Taxslayer com main aspx destination Under this method, you do not accrue service related income you expect to be uncollectible. Taxslayer com main aspx destination Because the expected uncollectible amounts are not included in income, these amounts are not later deducted from income. Taxslayer com main aspx destination Generally, you can use the nonaccrual-experience method for accounts receivable for services you performed only if: The services are provided in the fields of accounting, actuarial science, architecture, consulting, engineering, health, law, or the performing arts, or You meet the $5 million gross receipts test for all prior years. Taxslayer com main aspx destination Service related income. Taxslayer com main aspx destination   You can use the nonaccrual-experience method only for amounts earned by performing services. Taxslayer com main aspx destination You cannot use this method for amounts owed to you from activities such as lending money, selling goods, or acquiring receivables or other rights to receive payment. Taxslayer com main aspx destination Gross receipts test. Taxslayer com main aspx destination   To find out if you meet the $5 million gross receipts test for all prior years, you must figure the average annual gross receipts for each prior year. Taxslayer com main aspx destination If your average annual gross receipts for any year exceeds $5 million, you cannot use the non-accural experience method. Taxslayer com main aspx destination   The average annual gross receipts for any year is the average of gross receipts from the year in question and the 2 previous years. Taxslayer com main aspx destination For example, if you were figuring the average annual gross receipts for 2013, you would average your gross receipts for 2011, 2012, and 2013. Taxslayer com main aspx destination Interest or penalty charged. Taxslayer com main aspx destination   Generally, you cannot use the nonaccrual-experience method for amounts due on which you charge interest or a late payment penalty. Taxslayer com main aspx destination However, do not treat a discount offered for early payment as the charging of interest or a penalty if both the following apply. Taxslayer com main aspx destination You otherwise accrue the full amount due as gross income at the time you provide the services. Taxslayer com main aspx destination You treat the discount allowed for early payment as an adjustment to gross income in the year of payment. Taxslayer com main aspx destination Change in accounting method. Taxslayer com main aspx destination   Generally, you must obtain consent to change to a nonaccrual-experience method (other than one of the safe harbor methods) or to change from one method to another. Taxslayer com main aspx destination See Form 3115 and the Instructions for Form 3115 for more information. Taxslayer com main aspx destination Recovery of a Bad Debt If you claim a deduction for a bad debt on your income tax return and later recover (collect) all or part of it, you may have to include all or part of the recovery in gross income. Taxslayer com main aspx destination The amount you include is limited to the amount you actually deducted. Taxslayer com main aspx destination However, you can exclude the amount deducted that did not reduce your tax. Taxslayer com main aspx destination Report the recovery as “Other income” on the appropriate business form or schedule. Taxslayer com main aspx destination See Recoveries in Publication 525 for more information. Taxslayer com main aspx destination Net operating loss (NOL) carryover. Taxslayer com main aspx destination   If a bad debt deduction increases an NOL carryover that has not expired before the beginning of the tax year in which the recovery takes place, you treat the deduction as having reduced your tax. Taxslayer com main aspx destination A bad debt deduction that contributes to a NOL helps lower taxes in the year to which you carry the NOL. Taxslayer com main aspx destination For more information about NOLs, see Publication 536. Taxslayer com main aspx destination Also, see the Instructions for Form 1045, and the Instructions for Form 1139. Taxslayer com main aspx destination Prev  Up  Next   Home   More Online Publications
Español

Trending Now on USA.gov – February 2014

Find the most popular USA.gov pages, links, and seach terms.


The Taxslayer Com Main Aspx Destination

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