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1040ez Form 2012 Online

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1040ez Form 2012 Online

1040ez form 2012 online Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 1040ez form 2012 online 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. 1040ez form 2012 online 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. 1040ez form 2012 online 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. 1040ez form 2012 online 60 day rule, Time limit for making a rollover contribution. 1040ez form 2012 online 70 rule, Age 70½ rule. 1040ez form 2012 online , Nonresident alien spouse. 1040ez form 2012 online A Abandonment of home, Abandonment. 1040ez form 2012 online Abortion Deductibility as medical expense, Table 21-1. 1040ez form 2012 online Medical and Dental Expenses Checklist. 1040ez form 2012 online See Publication 502 for more information about these and other expenses. 1040ez form 2012 online Abroad, citizens traveling or working, Employees of foreign governments or international organizations. 1040ez form 2012 online , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. 1040ez form 2012 online S. 1040ez form 2012 online ) (see also Foreign employment) Absence, temporary, Temporary absences. 1040ez form 2012 online , Temporary absences. 1040ez form 2012 online Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. 1040ez form 2012 online Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. 1040ez form 2012 online Long-term care, Long-term care coverage. 1040ez form 2012 online , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. 1040ez form 2012 online Accidents, car, Deductible losses. 1040ez form 2012 online Value determination, Car value. 1040ez form 2012 online Willful negligence or intentional act as cause, Nondeductible losses. 1040ez form 2012 online Accountable plans for employee reimbursements, Accountable Plans, Related to employer. 1040ez form 2012 online 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. 1040ez form 2012 online Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. 1040ez form 2012 online Change in, standard deduction not allowed, Persons not eligible for the standard deduction. 1040ez form 2012 online Fiscal year, Accounting Periods, Fiscal year taxpayers. 1040ez form 2012 online , Fiscal Years Fringe benefits, Accounting period. 1040ez form 2012 online Accrual method taxpayers, Accrual method. 1040ez form 2012 online Taxes paid during tax year, deduction of, You must pay the tax during your tax year. 1040ez form 2012 online Accumulation distribution of trusts Tax on, Other taxes. 1040ez form 2012 online Accuracy-related penalties, Accuracy-related penalty. 1040ez form 2012 online Acknowledgment, Acknowledgment. 1040ez form 2012 online Activities not for profit, Activity not for profit. 1040ez form 2012 online Address, Name and Address Change of, Change of Address Foreign, Foreign address. 1040ez form 2012 online P. 1040ez form 2012 online O. 1040ez form 2012 online box, P. 1040ez form 2012 online O. 1040ez form 2012 online box. 1040ez form 2012 online Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. 1040ez form 2012 online Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. 1040ez form 2012 online Easements, Easements. 1040ez form 2012 online Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. 1040ez form 2012 online Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. 1040ez form 2012 online Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. 1040ez form 2012 online Sales of property, Adjusted basis. 1040ez form 2012 online Section 179 deduction, Depreciation and section 179 deduction. 1040ez form 2012 online 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. 1040ez form 2012 online Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. 1040ez form 2012 online , Adopted child. 1040ez form 2012 online , Adopted child. 1040ez form 2012 online , Taxpayer identification numbers for adoptees. 1040ez form 2012 online Earned income credit, Adopted child. 1040ez form 2012 online Adoption, Adoption Credit, Child with special needs. 1040ez form 2012 online ATIN, Adoption taxpayer identification number (ATIN). 1040ez form 2012 online , Adoption taxpayer identification number (ATIN). 1040ez form 2012 online Child tax credit, Adopted child. 1040ez form 2012 online (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. 1040ez form 2012 online Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. 1040ez form 2012 online Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. 1040ez form 2012 online No charitable deduction for, Personal Expenses Foreign child, Foreign child. 1040ez form 2012 online Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). 1040ez form 2012 online , Taxpayer identification numbers for aliens. 1040ez form 2012 online Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). 1040ez form 2012 online 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. 1040ez form 2012 online Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. 1040ez form 2012 online Distribution prior to age 59, Age 59½ rule. 1040ez form 2012 online Distribution required at age 70, IRA owners. 1040ez form 2012 online , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. 1040ez form 2012 online Retirement plan recipients over age 75, Who must use the General Rule. 1040ez form 2012 online 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. 1040ez form 2012 online (see also Fiduciaries) Income paid to, Payment to an agent. 1040ez form 2012 online Signing return, When someone can sign for you. 1040ez form 2012 online 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. 1040ez form 2012 online Airline club dues Not entertainment expenses, Club dues and membership fees. 1040ez form 2012 online Airplanes, donations of, Cars, boats, and airplanes. 1040ez form 2012 online Airport transportation Business-related travel expense, Table 26-1. 1040ez form 2012 online Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 1040ez form 2012 online Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. 1040ez form 2012 online Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. 1040ez form 2012 online Child's dividends, Child's Alaska Permanent Fund dividends. 1040ez form 2012 online Income from, You can use Form 1040EZ if all of the following apply. 1040ez form 2012 online , You can use Form 1040A if all of the following apply. 1040ez form 2012 online , Alaska Permanent Fund dividends. 1040ez form 2012 online Investment income not to include, Investment income. 1040ez form 2012 online Alaska Unemployment Compensation Fund, Contributions to state benefit funds. 1040ez form 2012 online Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. 1040ez form 2012 online Medical and Dental Expenses Checklist. 1040ez form 2012 online See Publication 502 for more information about these and other expenses. 1040ez form 2012 online Alcoholic beverages IRA prohibited transactions in, Collectibles. 1040ez form 2012 online Aliens, Individual taxpayer identification number (ITIN) for aliens. 1040ez form 2012 online , Not earned income. 1040ez form 2012 online Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. 1040ez form 2012 online , Payments not alimony. 1040ez form 2012 online , Payments to a third party. 1040ez form 2012 online , Life insurance premiums. 1040ez form 2012 online , Payments for jointly-owned home. 1040ez form 2012 online , Mortgage payments. 1040ez form 2012 online , Taxes and insurance. 1040ez form 2012 online , Other payments to a third party. 1040ez form 2012 online , Instruments Executed After 1984, Exception for instruments executed before 1985. 1040ez form 2012 online , Alimony requirements. 1040ez form 2012 online , Cash payment requirement. 1040ez form 2012 online , Payments to a third party. 1040ez form 2012 online , Payments designated as not alimony. 1040ez form 2012 online , Spouses cannot be members of the same household. 1040ez form 2012 online , Liability for payments after death of recipient spouse. 1040ez form 2012 online , Substitute payments. 1040ez form 2012 online , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. 1040ez form 2012 online , Deducting the recapture. 1040ez form 2012 online Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. 1040ez form 2012 online Reporting of income, Alimony. 1040ez form 2012 online Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. 1040ez form 2012 online Exempt-interest dividends, Alternative minimum tax treatment. 1040ez form 2012 online Filing requirements (Table 1-3), Figuring tax. 1040ez form 2012 online Incentive stock option, You can use Form 1040A if all of the following apply. 1040ez form 2012 online Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. 1040ez form 2012 online 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. 1040ez form 2012 online , Filing Form 1040X. 1040ez form 2012 online (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. 1040ez form 2012 online Standard deduction, change to itemized deductions, Changing your mind. 1040ez form 2012 online American citizens abroad, U. 1040ez form 2012 online S. 1040ez form 2012 online Citizens and Resident Aliens Living Abroad (see also Citizens outside U. 1040ez form 2012 online S. 1040ez form 2012 online ) 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. 1040ez form 2012 online S. 1040ez form 2012 online Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. 1040ez form 2012 online 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. 1040ez form 2012 online Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. 1040ez form 2012 online , Additional exceptions for nonqualified annuity contracts. 1040ez form 2012 online Estimated tax, Withholding and estimated tax. 1040ez form 2012 online Exclusion limit, Exclusion limit. 1040ez form 2012 online General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. 1040ez form 2012 online Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. 1040ez form 2012 online Purchased annuities, Purchased annuities. 1040ez form 2012 online Survivor's annuity, Survivors of retirees. 1040ez form 2012 online Guaranteed payments, Guaranteed payments. 1040ez form 2012 online IRAs as, Kinds of traditional IRAs. 1040ez form 2012 online Joint return, Joint return. 1040ez form 2012 online Loans from plan, Loans. 1040ez form 2012 online Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. 1040ez form 2012 online , More than one annuity. 1040ez form 2012 online Partly taxable payments, Partly taxable payments. 1040ez form 2012 online Purchased annuities, Purchased annuities. 1040ez form 2012 online 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. 1040ez form 2012 online Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. 1040ez form 2012 online Worksheet for computation, How to use the Simplified Method. 1040ez form 2012 online Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. 1040ez form 2012 online Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. 1040ez form 2012 online , Pensions and Annuities, Withholding and estimated tax. 1040ez form 2012 online Annulled marriages Filing status, Annulled marriages. 1040ez form 2012 online Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. 1040ez form 2012 online Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. 1040ez form 2012 online Real estate transactions, when required by lender, Settlement costs. 1040ez form 2012 online Appraisals Casualty or theft losses, Appraisal. 1040ez form 2012 online , Costs of photographs and appraisals. 1040ez form 2012 online Archer MSAs, Medical savings accounts (MSAs). 1040ez form 2012 online Contributions, Archer MSA contributions. 1040ez form 2012 online Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. 1040ez form 2012 online Medical and Dental Expenses Checklist. 1040ez form 2012 online See Publication 502 for more information about these and other expenses. 1040ez form 2012 online Armed forces, Types of Qualified Organizations, Table 24-1. 1040ez form 2012 online Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. 1040ez form 2012 online (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. 1040ez form 2012 online Dependency allotments, Armed Forces dependency allotments. 1040ez form 2012 online Disability pay, Disability. 1040ez form 2012 online Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. 1040ez form 2012 online Military, Military uniforms. 1040ez form 2012 online Military quarters allotments, Tax-exempt military quarters allowances. 1040ez form 2012 online Naval officers on permanent duty aboard ship, Members of the Armed Forces. 1040ez form 2012 online Permanent duty overseas, Members of the Armed Forces. 1040ez form 2012 online Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. 1040ez form 2012 online , Ministers' and military housing allowance. 1040ez form 2012 online Rehabilitative program payments, Veterans' benefits. 1040ez form 2012 online Reserves, Armed Forces reservists traveling more than 100 miles from home. 1040ez form 2012 online Retirees' pay Taxable income, Military retirement pay. 1040ez form 2012 online Uniforms, Military uniforms. 1040ez form 2012 online Wages, Military Armed Forces Retiree's pay withholding, Military retirees. 1040ez form 2012 online Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. 1040ez form 2012 online Capital gains or losses from sale or trade of, Investment interest deducted. 1040ez form 2012 online 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. 1040ez form 2012 online Fees not included in basis, Settlement costs. 1040ez form 2012 online At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. 1040ez form 2012 online ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). 1040ez form 2012 online Attachment of wages, Garnisheed wages. 1040ez form 2012 online 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. 1040ez form 2012 online Title to property, for preparation, filing, etc. 1040ez form 2012 online , Settlement costs. 1040ez form 2012 online Audits Travel expense records, If your return is examined. 1040ez form 2012 online Auto insurance Medical expenses covered by, not deductible, Table 21-1. 1040ez form 2012 online Medical and Dental Expenses Checklist. 1040ez form 2012 online See Publication 502 for more information about these and other expenses. 1040ez form 2012 online Automatic extension of time to file, Automatic Extension, When to file. 1040ez form 2012 online Form 4868, E-file options. 1040ez form 2012 online Automatic investment services Holding period, determination of, Automatic investment service. 1040ez form 2012 online Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. 1040ez form 2012 online Back pay, award for, Back pay awards. 1040ez form 2012 online Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. 1040ez form 2012 online Backup withholding, Backup Withholding, Backup withholding. 1040ez form 2012 online , Backup withholding. 1040ez form 2012 online Dividend income, Backup withholding. 1040ez form 2012 online , Reporting tax withheld. 1040ez form 2012 online Penalties, Penalties. 1040ez form 2012 online Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. 1040ez form 2012 online Reporting on Schedule D (Form 1040), How to report. 1040ez form 2012 online Claim for refund, Exceptions for special types of refunds. 1040ez form 2012 online , Filing a claim for refund. 1040ez form 2012 online Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. 1040ez form 2012 online Short-term capital loss, How to report bad debts. 1040ez form 2012 online When deductible, When deductible. 1040ez form 2012 online Baggage Business-related travel expense, Table 26-1. 1040ez form 2012 online Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 1040ez form 2012 online Balance due, Refund or balance due. 1040ez form 2012 online Bankruptcy Canceled debt not deemed to be income, Excluded debt. 1040ez form 2012 online Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. 1040ez form 2012 online Banks Automatic investment service, determination of holding period, Automatic investment service. 1040ez form 2012 online 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. 1040ez form 2012 online 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. 1040ez form 2012 online Basis of purchase, Bargain purchases. 1040ez form 2012 online Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. 1040ez form 2012 online Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. 1040ez form 2012 online Bargain purchases, Bargain purchases. 1040ez form 2012 online Bonds, Stocks and Bonds, Bond premium. 1040ez form 2012 online Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 1040ez form 2012 online , Partly taxable. 1040ez form 2012 online Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. 1040ez form 2012 online Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. 1040ez form 2012 online Other than cost, Basis Other Than Cost, Tax-exempt obligations. 1040ez form 2012 online , No gain or loss. 1040ez form 2012 online Points not to be included, Settlement costs. 1040ez form 2012 online , Points. 1040ez form 2012 online Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. 1040ez form 2012 online Stock or stock rights, Basis. 1040ez form 2012 online Tax-exempt obligations Bonds, Tax-exempt obligations. 1040ez form 2012 online Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. 1040ez form 2012 online Beneficiaries, Beneficiary of an estate or trust. 1040ez form 2012 online , Rollover by surviving spouse. 1040ez form 2012 online , Estate and trust income. 1040ez form 2012 online , Losses. 1040ez form 2012 online (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. 1040ez form 2012 online , Losses. 1040ez form 2012 online , Gifts and inheritances. 1040ez form 2012 online , Income from property received as a gift. 1040ez form 2012 online (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. 1040ez form 2012 online Bingo, Table 24-1. 1040ez form 2012 online Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. 1040ez form 2012 online Medical and Dental Expenses Checklist. 1040ez form 2012 online See Publication 502 for more information about these and other expenses. 1040ez form 2012 online Birth of child, Death or birth of child. 1040ez form 2012 online Head of household, qualifying person to file as, Death or birth. 1040ez form 2012 online , Death or birth. 1040ez form 2012 online Social security number to be obtained, Born and died in 2013. 1040ez form 2012 online Birth of dependent, Death or birth. 1040ez form 2012 online Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. 1040ez form 2012 online Guide dogs, deductible as medical expense, Table 21-1. 1040ez form 2012 online Medical and Dental Expenses Checklist. 1040ez form 2012 online See Publication 502 for more information about these and other expenses. 1040ez form 2012 online 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. 1040ez form 2012 online Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. 1040ez form 2012 online Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 1040ez form 2012 online Donations of, Cars, boats, and airplanes. 1040ez form 2012 online Body scan, Table 21-1. 1040ez form 2012 online Medical and Dental Expenses Checklist. 1040ez form 2012 online See Publication 502 for more information about these and other expenses. 1040ez form 2012 online Bona fide business purpose Travel expenses, Bona fide business purpose. 1040ez form 2012 online Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. 1040ez form 2012 online , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. 1040ez form 2012 online Convertible bonds, Convertible stocks and bonds. 1040ez form 2012 online Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. 1040ez form 2012 online Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. 1040ez form 2012 online Retirement of, Retirement bonds. 1040ez form 2012 online , Redemption or retirement of bonds. 1040ez form 2012 online Sale of, Bonds Sold Between Interest Dates Savings, U. 1040ez form 2012 online S. 1040ez form 2012 online Savings Bonds, Series HH bonds. 1040ez form 2012 online , Series EE and series I bonds. 1040ez form 2012 online Sold at premium, computation of adjusted basis, Bond premium. 1040ez form 2012 online State or local government, tax-exempt, Tax-exempt state and local government bonds. 1040ez form 2012 online Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. 1040ez form 2012 online , Employee awards or bonuses. 1040ez form 2012 online Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. 1040ez form 2012 online Borrowed funds, Loans. 1040ez form 2012 online , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. 1040ez form 2012 online Bottled water, Table 21-1. 1040ez form 2012 online Medical and Dental Expenses Checklist. 1040ez form 2012 online See Publication 502 for more information about these and other expenses. 1040ez form 2012 online Boy Scouts Charitable contributions to, Examples. 1040ez form 2012 online , Table 24-1. 1040ez form 2012 online Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. 1040ez form 2012 online Medical and Dental Expenses Checklist. 1040ez form 2012 online See Publication 502 for more information about these and other expenses. 1040ez form 2012 online Breach of contract Damages as income, Court awards and damages. 1040ez form 2012 online employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. 1040ez form 2012 online Medical and Dental Expenses Checklist. 1040ez form 2012 online See Publication 502 for more information about these and other expenses. 1040ez form 2012 online Bribes, Bribes. 1040ez form 2012 online , 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. 1040ez form 2012 online , Brokers' commissions. 1040ez form 2012 online Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. 1040ez form 2012 online 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. 1040ez form 2012 online Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. 1040ez form 2012 online Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. 1040ez form 2012 online , Allowances and reimbursements. 1040ez form 2012 online Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. 1040ez form 2012 online 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. 1040ez form 2012 online Basis for depreciation, Basis for depreciation. 1040ez form 2012 online 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. 1040ez form 2012 online Business tax credits Claim for refund, Exceptions for special types of refunds. 1040ez form 2012 online Business use of home, Home Office C Cafeteria plans, Cafeteria plans. 1040ez form 2012 online Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. 1040ez form 2012 online Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. 1040ez form 2012 online Campaign contributions, Campaign contributions. 1040ez form 2012 online , Table 24-1. 1040ez form 2012 online 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. 1040ez form 2012 online Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. 1040ez form 2012 online Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. 1040ez form 2012 online Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. 1040ez form 2012 online Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. 1040ez form 2012 online , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. 1040ez form 2012 online Carryover of, Long-term gains and losses. 1040ez form 2012 online , Capital loss carryover. 1040ez form 2012 online Worksheet, Figuring your carryover. 1040ez form 2012 online 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. 1040ez form 2012 online , Capital gain distributions and qualified dividends. 1040ez form 2012 online Collectibles, Investment interest deducted. 1040ez form 2012 online Deductions, Capital Losses Limit on, Limit on deduction. 1040ez form 2012 online Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. 1040ez form 2012 online , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. 1040ez form 2012 online Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. 1040ez form 2012 online 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. 1040ez form 2012 online , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. 1040ez form 2012 online Net long-term capital loss, Long-term gains and losses. 1040ez form 2012 online Sale of personal items, Sale of personal items. 1040ez form 2012 online Sale or trade of property held more than 1 year, Long-term or short-term. 1040ez form 2012 online , Long-term gains and losses. 1040ez form 2012 online 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. 1040ez form 2012 online State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. 1040ez form 2012 online Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. 1040ez form 2012 online Total net loss, Total net gain or loss. 1040ez form 2012 online Undistributed gains, Long-term gains and losses. 1040ez form 2012 online Credit for tax on, Undistributed capital gains of mutual funds and REITs. 1040ez form 2012 online , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. 1040ez form 2012 online Car pools, Car pools. 1040ez form 2012 online , Car pools. 1040ez form 2012 online Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. 1040ez form 2012 online Carryovers Capital loss, Long-term gains and losses. 1040ez form 2012 online , Capital loss carryover. 1040ez form 2012 online Worksheet, Figuring your carryover. 1040ez form 2012 online Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. 1040ez form 2012 online , 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. 1040ez form 2012 online Value determination, Car value. 1040ez form 2012 online Willful negligence or intentional act as cause, Nondeductible losses. 1040ez form 2012 online Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. 1040ez form 2012 online 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. 1040ez form 2012 online Books to determine fair market value, Car value. 1040ez form 2012 online Business and personal use, allocation between, Business and personal use. 1040ez form 2012 online , Separating expenses. 1040ez form 2012 online Business-related travel expenses, Table 26-1. 1040ez form 2012 online Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 1040ez form 2012 online Car pools, Car pools. 1040ez form 2012 online Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 1040ez form 2012 online Charitable organization service, use for, Car expenses. 1040ez form 2012 online Depreciation, Depreciation and section 179 deductions. 1040ez form 2012 online Donations of, Cars, boats, and airplanes. 1040ez form 2012 online Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). 1040ez form 2012 online Form 2106 or 2106-EZ, how to fill out, Car expenses. 1040ez form 2012 online Hauling tools or instruments, Hauling tools or instruments. 1040ez form 2012 online Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. 1040ez form 2012 online Medical transportation, Table 21-1. 1040ez form 2012 online Medical and Dental Expenses Checklist. 1040ez form 2012 online See Publication 502 for more information about these and other expenses. 1040ez form 2012 online , Transportation, Car expenses. 1040ez form 2012 online 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. 1040ez form 2012 online Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. 1040ez form 2012 online Work-related education, transportation for, Using your car. 1040ez form 2012 online Cash Dividends paid as, Introduction Rebates, Cash rebates. 1040ez form 2012 online Sales of property for, Payment of cash. 1040ez form 2012 online Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. 1040ez form 2012 online Bad debts, Basis in bad debt required. 1040ez form 2012 online Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. 1040ez form 2012 online Taxes paid during tax year, deduction of, You must pay the tax during your tax year. 1040ez form 2012 online Worthless securities and negotiable promissory notes, Worthless securities. 1040ez form 2012 online Cash rebates, Cash rebates. 1040ez form 2012 online Casualties, Home destroyed or condemned. 1040ez form 2012 online Casualty insurance Premiums not in property basis, Settlement costs. 1040ez form 2012 online Reimbursements from, Casualty insurance and other reimbursements. 1040ez form 2012 online Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). 1040ez form 2012 online , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. 1040ez form 2012 online , Involuntary Conversions, Adjusted Basis, Adjustments to basis. 1040ez form 2012 online Amount of loss, Figuring a Loss Appraisals, Appraisal. 1040ez form 2012 online , Costs of photographs and appraisals. 1040ez form 2012 online Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. 1040ez form 2012 online Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. 1040ez form 2012 online Photographs and appraisals, Costs of photographs and appraisals. 1040ez form 2012 online Deductible losses, Deductible losses. 1040ez form 2012 online $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. 1040ez form 2012 online Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. 1040ez form 2012 online Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. 1040ez form 2012 online , Disaster relief. 1040ez form 2012 online (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. 1040ez form 2012 online Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. 1040ez form 2012 online Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). 1040ez form 2012 online Nondeductible losses, Deductible losses. 1040ez form 2012 online Proof of loss, Casualty loss proof. 1040ez form 2012 online Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. 1040ez form 2012 online Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. 1040ez form 2012 online , 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. 1040ez form 2012 online Certificates of deposit (CDs), Certificates of deposit (CDs). 1040ez form 2012 online , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. 1040ez form 2012 online Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. 1040ez form 2012 online Change of address, Change of Address Change of name, Name change. 1040ez form 2012 online , Name changed. 1040ez form 2012 online 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. 1040ez form 2012 online Examples of Charitable Contributions—A Quick Check, Token items. 1040ez form 2012 online , Written statement. 1040ez form 2012 online , 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. 1040ez form 2012 online , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. 1040ez form 2012 online , Capital gain property. 1040ez form 2012 online , Amount of deduction — general rule. 1040ez form 2012 online , Bargain sales. 1040ez form 2012 online , When To Deduct, Time of making contribution. 1040ez form 2012 online , Noncash Contributions, Additional records. 1040ez form 2012 online , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). 1040ez form 2012 online Charity benefit events Deduction amount for charitable contributions, Charity benefit events. 1040ez form 2012 online Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. 1040ez form 2012 online Checks As charitable contributions, Checks. 1040ez form 2012 online Canceled checks as evidence of travel expenses, Canceled check. 1040ez form 2012 online Constructive receipt of, Check received or available. 1040ez form 2012 online Child Foster child, Rule 10. 1040ez form 2012 online You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. 1040ez form 2012 online You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. 1040ez form 2012 online Child and dependent care credit, You can use Form 1040A if all of the following apply. 1040ez form 2012 online Due diligence, Getting the information. 1040ez form 2012 online Earned income, Earned income. 1040ez form 2012 online Full-time student, Rule for student-spouse or spouse not able to care for self. 1040ez form 2012 online Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. 1040ez form 2012 online Child care, You can use Form 1040A if all of the following apply. 1040ez form 2012 online Babysitting, Babysitting. 1040ez form 2012 online Care providers, Childcare providers. 1040ez form 2012 online Expenses, Child care expenses. 1040ez form 2012 online Nursing care for healthy baby, not deductible as medical expense, Table 21-1. 1040ez form 2012 online Medical and Dental Expenses Checklist. 1040ez form 2012 online See Publication 502 for more information about these and other expenses. 1040ez form 2012 online Child custody, Custodial parent and noncustodial parent. 1040ez form 2012 online Child support, Child support payments. 1040ez form 2012 online Alimony, difference from, Payments not alimony. 1040ez form 2012 online , Alimony requirements. 1040ez form 2012 online , Child support. 1040ez form 2012 online Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. 1040ez form 2012 online , Child tax credit. 1040ez form 2012 online , 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. 1040ez form 2012 online 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. 1040ez form 2012 online Birth of child Head of household, qualifying person to file as, Death or birth. 1040ez form 2012 online , Death or birth. 1040ez form 2012 online Social security number to be obtained, Born and died in 2013. 1040ez form 2012 online Care providers, Childcare providers. 1040ez form 2012 online (see also Child care) Child's tax, figuring of, Step 3. 1040ez form 2012 online Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. 1040ez form 2012 online Credit for, Who Should File, You can use Form 1040A if all of the following apply. 1040ez form 2012 online (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. 1040ez form 2012 online Death of child Head of household, qualifying person to file as, Death or birth. 1040ez form 2012 online , Death or birth. 1040ez form 2012 online Deductions, Line 2 (deductions). 1040ez form 2012 online Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. 1040ez form 2012 online Filing requirements, Child's earnings. 1040ez form 2012 online As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. 1040ez form 2012 online , Income from property received as a gift. 1040ez form 2012 online Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. 1040ez form 2012 online Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. 1040ez form 2012 online Investment income of, Tax on unearned income of certain children. 1040ez form 2012 online 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. 1040ez form 2012 online Kidnapped, Kidnapped child. 1040ez form 2012 online , Kidnapped child. 1040ez form 2012 online Net unearned income, figuring of, Step 1. 1040ez form 2012 online Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. 1040ez form 2012 online Property received as gift, income from, Income from property received as a gift. 1040ez form 2012 online Signing return, parent for child, Spouse unable to sign. 1040ez form 2012 online Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. 1040ez form 2012 online Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. 1040ez form 2012 online Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. 1040ez form 2012 online Unearned income of, Tax on unearned income of certain children. 1040ez form 2012 online 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. 1040ez form 2012 online Unearned income defined, Unearned income defined. 1040ez form 2012 online 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. 1040ez form 2012 online Churches, temples, etc. 1040ez form 2012 online Charitable contributions to, Examples. 1040ez form 2012 online , Table 24-1. 1040ez form 2012 online Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. 1040ez form 2012 online Citizen or resident test, Citizen or Resident Test Citizens outside U. 1040ez form 2012 online S. 1040ez form 2012 online Business travel outside U. 1040ez form 2012 online S. 1040ez form 2012 online , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. 1040ez form 2012 online Standard meal allowance, Standard meal allowance for areas outside the continental United States. 1040ez form 2012 online Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. 1040ez form 2012 online S. 1040ez form 2012 online Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. 1040ez form 2012 online Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. 1040ez form 2012 online Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. 1040ez form 2012 online Civil service retirement benefits, Civil service retirement benefits. 1040ez form 2012 online Civil suits, Court awards and damages. 1040ez form 2012 online (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. 1040ez form 2012 online 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. 1040ez form 2012 online , Ministers' and military housing allowance. 1040ez form 2012 online Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. 1040ez form 2012 online 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. 1040ez form 2012 online Closing costs Real property transactions, Settlement costs. 1040ez form 2012 online Sale of home, Settlement fees or closing costs. 1040ez form 2012 online Clothing Military, Military uniforms. 1040ez form 2012 online Moth damage, not casualty loss, Progressive deterioration. 1040ez form 2012 online Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. 1040ez form 2012 online Used clothing, charitable deduction for fair market value, Used clothing and household items. 1040ez form 2012 online work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. 1040ez form 2012 online Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. 1040ez form 2012 online Coal and iron ore, Coal and iron ore. 1040ez form 2012 online Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. 1040ez form 2012 online Gains or losses from sale or trade of, Investment interest deducted. 1040ez form 2012 online IRA investment in, Investment in Collectibles, Exception. 1040ez form 2012 online College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. 1040ez form 2012 online , Table 24-1. 1040ez form 2012 online Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. 1040ez form 2012 online Education costs, Qualified tuition programs (QTPs). 1040ez form 2012 online (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. 1040ez form 2012 online Commission drivers Deduction of expenses, Statutory employees. 1040ez form 2012 online Commissions, Supplemental Wages Advance, Advance commissions and other earnings. 1040ez form 2012 online IRAs with brokers, Brokers' commissions. 1040ez form 2012 online , Brokers' commissions. 1040ez form 2012 online Property basis to include when buyer pays, Settlement costs. 1040ez form 2012 online Sharing of (kickbacks), Kickbacks. 1040ez form 2012 online Unearned, deduction for repayment of, Advance commissions and other earnings. 1040ez form 2012 online Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. 1040ez form 2012 online Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. 1040ez form 2012 online , Community property. 1040ez form 2012 online Alimony, difference from, Payments not alimony. 1040ez form 2012 online IRAs, Community property laws. 1040ez form 2012 online Married filing separately, Community property states. 1040ez form 2012 online Medical and dental expenses, Community property states. 1040ez form 2012 online Commuting expenses, Commuting expenses. 1040ez form 2012 online , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. 1040ez form 2012 online Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. 1040ez form 2012 online Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. 1040ez form 2012 online Unemployment, Unemployment compensation. 1040ez form 2012 online Computation of tax, Computations Equal amounts, Equal amounts. 1040ez form 2012 online Negative amounts, Negative amounts. 1040ez form 2012 online Rounding off dollars, Rounding off dollars. 1040ez form 2012 online Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. 1040ez form 2012 online , Condemnations. 1040ez form 2012 online Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. 1040ez form 2012 online Period of ownership and use, Previous home destroyed or condemned. 1040ez form 2012 online Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. 1040ez form 2012 online Constructive receipt of income, Constructive receipt. 1040ez form 2012 online , Payment to an agent. 1040ez form 2012 online , Constructive receipt. 1040ez form 2012 online Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. 1040ez form 2012 online , Contributions, Table 24-1. 1040ez form 2012 online 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. 1040ez form 2012 online Political, Political Contributions Reservist repayments, Qualified reservist repayments. 1040ez form 2012 online Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. 1040ez form 2012 online Related party transactions, Losses on sales or trades of property. 1040ez form 2012 online Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. 1040ez form 2012 online Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. 1040ez form 2012 online Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. 1040ez form 2012 online 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. 1040ez form 2012 online Sale or trade of Form 1099-S to report, Form 1099-S transactions. 1040ez form 2012 online Period of ownership and use, Cooperative apartment. 1040ez form 2012 online Cooperatives Patronage dividends, Patronage dividends. 1040ez form 2012 online Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. 1040ez form 2012 online Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. 1040ez form 2012 online , Losses on sales or trades of property. 1040ez form 2012 online Director fees as self-employment income, Corporate director. 1040ez form 2012 online Reorganizations and nontaxable trade of stock, Corporate reorganizations. 1040ez form 2012 online Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. 1040ez form 2012 online Medical and Dental Expenses Checklist. 1040ez form 2012 online See Publication 502 for more information about these and other expenses. 1040ez form 2012 online Cosmetics Not deductible as medical expense, Table 21-1. 1040ez form 2012 online Medical and Dental Expenses Checklist. 1040ez form 2012 online See Publication 502 for more information about these and other expenses. 1040ez form 2012 online Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 1040ez form 2012 online , Partly taxable. 1040ez form 2012 online Cost-of-living allowances, Government cost-of-living allowances. 1040ez form 2012 online Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. 1040ez form 2012 online Examples of Charitable Contributions—A Quick Check, Membership fees or dues. 1040ez form 2012 online Entertainment expense deduction not allowed, Club dues and membership fees. 1040ez form 2012 online Coupon bonds, Coupon bonds. 1040ez form 2012 online Court awards and damages (see Damages from lawsuits) Cousin, Cousin. 1040ez form 2012 online Coverdell ESAs Additional tax on, Other taxes. 1040ez form 2012 online CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. 1040ez form 2012 online Charitable contributions charged to, Credit card. 1040ez form 2012 online Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. 1040ez form 2012 online , Credit for child and dependent care expenses. 1040ez form 2012 online 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. 1040ez form 2012 online , Credit for the elderly or the disabled. 1040ez form 2012 online Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. 1040ez form 2012 online Credit reports Costs not included in property basis, Settlement costs. 1040ez form 2012 online Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. 1040ez form 2012 online , Earned income credit. 1040ez form 2012 online , Credit for child and dependent care expenses. 1040ez form 2012 online , Credit for the elderly or the disabled. 1040ez form 2012 online , Earned income credit. 1040ez form 2012 online , Credit for child and dependent care expenses. 1040ez form 2012 online , Credit for the elderly or the disabled. 1040ez form 2012 online , Earned income credit. 1040ez form 2012 online 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. 1040ez form 2012 online , 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. 1040ez form 2012 online Medical and Dental Expenses Checklist. 1040ez form 2012 online See Publication 502 for more information about these and other expenses. 1040ez form 2012 online Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. 1040ez form 2012 online Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. 1040ez form 2012 online Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. 1040ez form 2012 online Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. 1040ez form 2012 online D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. 1040ez form 2012 online , Disaster relief. 1040ez form 2012 online (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. 1040ez form 2012 online 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. 1040ez form 2012 online , Childcare providers. 1040ez form 2012 online , Care outside your home. 1040ez form 2012 online (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. 1040ez form 2012 online 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. 1040ez form 2012 online Death of dependent, Death or birth. 1040ez form 2012 online Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. 1040ez form 2012 online , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. 1040ez form 2012 online Paid by another, Debts paid for you. 1040ez form 2012 online Payoff of debt included in sales transaction, Debt paid off. 1040ez form 2012 online Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. 1040ez form 2012 online Refund offset against, Refunds. 1040ez form 2012 online , Offset against debts. 1040ez form 2012 online Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. 1040ez form 2012 online Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. 1040ez form 2012 online Due dates, Filing for a decedent. 1040ez form 2012 online Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. 1040ez form 2012 online Spouse's death, Spouse died during the year. 1040ez form 2012 online , Spouse died. 1040ez form 2012 online Standard deduction, Decedent's final return. 1040ez form 2012 online Transfer of property at death, Other property transactions. 1040ez form 2012 online Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. 1040ez form 2012 online Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. 1040ez form 2012 online , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. 1040ez form 2012 online , 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. 1040ez form 2012 online 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. 1040ez form 2012 online Interest (see Interest payments) Investment expenses, Investment expenses. 1040ez form 2012 online IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. 1040ez form 2012 online Medical and Dental Expenses Checklist. 1040ez form 2012 online See Publication 502 for more information about these and other expenses. 1040ez form 2012 online Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. 1040ez form 2012 online (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. 1040ez form 2012 online Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. 1040ez form 2012 online Performing artists' expenses, Expenses of certain performing artists. 1040ez form 2012 online Prepaid insurance premiums, Prepaid insurance premiums. 1040ez form 2012 online Prescription medicines, Table 21-1. 1040ez form 2012 online Medical and Dental Expenses Checklist. 1040ez form 2012 online See Publication 502 for more information about these and other expenses. 1040ez form 2012 online Rental expenses, When to deduct. 1040ez form 2012 online Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. 1040ez form 2012 online Car expenses, Depreciation and section 179 deductions. 1040ez form 2012 online 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. 1040ez form 2012 online Stop-smoking programs, Table 21-1. 1040ez form 2012 online Medical and Dental Expenses Checklist. 1040ez form 2012 online See Publication 502 for more information about these and other expenses. 1040ez form 2012 online 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. 1040ez form 2012 online Recording fees, basis to include, Real estate taxes. 1040ez form 2012 online Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. 1040ez form 2012 online Nonqualified plans, Nonqualified deferred compensation plans. 1040ez form 2012 online Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. 1040ez form 2012 online Delivery services, Private delivery services. 1040ez form 2012 online Business-related travel expense, Table 26-1. 1040ez form 2012 online Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 1040ez form 2012 online Demutualization of life insurance companies, Demutualization of life insurance companies. 1040ez form 2012 online Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. 1040ez form 2012 online Medical and Dental Expenses Checklist. 1040ez form 2012 online See Publication 502 for more information about these and other expenses. 1040ez form 2012 online Dependent care Benefits, Dependent care benefits. 1040ez form 2012 online , Dependent Care Benefits Center, Dependent care center. 1040ez form 2012 online 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. 1040ez form 2012 online , Exception for adopted child. 1040ez form 2012 online , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 1040ez form 2012 online (see also Child tax credit) Birth of, Death or birth. 1040ez form 2012 online Born and died within year, Exception. 1040ez form 2012 online , Born and died in 2013. 1040ez form 2012 online Death of, Death or birth. 1040ez form 2012 online 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. 1040ez form 2012 online 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. 1040ez form 2012 online Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). 1040ez form 2012 online , Taxpayer identification numbers for aliens. 1040ez form 2012 online Alien dependents, Born and died in 2013. 1040ez form 2012 online Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. 1040ez form 2012 online Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. 1040ez form 2012 online Deposits, Fees and deposits. 1040ez form 2012 online Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. 1040ez form 2012 online Depreciation Adjustment to basis for, Depreciation and section 179 deduction. 1040ez form 2012 online Cars, Depreciation and section 179 deductions. 1040ez form 2012 online Change of use of property, Basis for depreciation. 1040ez form 2012 online Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. 1040ez form 2012 online 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. 1040ez form 2012 online Land, no depreciation of, Land. 1040ez form 2012 online Rental property, Depreciation. 1040ez form 2012 online , Depreciation Designated Roth Account Defined. 1040ez form 2012 online , Designated Roth accounts. 1040ez form 2012 online Designated Roth account, Designated Roth accounts. 1040ez form 2012 online , Designated Roth accounts. 1040ez form 2012 online Destroyed records, Destroyed records. 1040ez form 2012 online Diaper service, Table 21-1. 1040ez form 2012 online Medical and Dental Expenses Checklist. 1040ez form 2012 online See Publication 502 for more information about these and other expenses. 1040ez form 2012 online Differential wage payments, Differential wage payments. 1040ez form 2012 online Differential wages Wages for reservists Military reserves, Differential wage payments. 1040ez form 2012 online Direct deposit of refunds, Refunds Directors' fees, Corporate director. 1040ez form 2012 online Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. 1040ez form 2012 online , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. 1040ez form 2012 online Armed forces, Disability. 1040ez form 2012 online Blind (see Blind persons) Cafeteria plans, Cafeteria plans. 1040ez form 2012 online 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. 1040ez form 2012 online Medical and Dental Expenses Checklist. 1040ez form 2012 online See Publication 502 for more information about these and other expenses. 1040ez form 2012 online Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. 1040ez form 2012 online Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. 1040ez form 2012 online Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. 1040ez form 2012 online Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. 1040ez form 2012 online Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. 1040ez form 2012 online Social security and railroad retirement benefits, deductions for, Disability payments. 1040ez form 2012 online Special school or home for, deductibility of medical expense, Table 21-1. 1040ez form 2012 online Medical and Dental Expenses Checklist. 1040ez form 2012 online See Publication 502 for more information about these and other expenses. 1040ez form 2012 online Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. 1040ez form 2012 online Workers' compensation, Workers' Compensation Disability Income, Disability income. 1040ez form 2012 online Disability benefits Earned income credit, Form 4029. 1040ez form 2012 online Disability insurance payments Earned income credit, Disability insurance payments. 1040ez form 2012 online Disability, permanent and total disability, Permanent and total disability. 1040ez form 2012 online Disabled Child, Permanently and totally disabled. 1040ez form 2012 online Dependent, Disabled dependent working at sheltered workshop. 1040ez form 2012 online Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. 1040ez form 2012 online , Disaster relief payments. 1040ez form 2012 online , Disaster relief. 1040ez form 2012 online (see also Terrorist attacks) Cash gifts to victims, Cash gifts. 1040ez form 2012 online Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. 1040ez form 2012 online Unemployment assistance, Types of unemployment compensation. 1040ez form 2012 online Employer's emergency disaster fund, Employer's emergency disaster fund. 1040ez form 2012 online Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. 1040ez form 2012 online Grants or payments, Disaster relief grants. 1040ez form 2012 online Replacement of lost or destroyed property, Disaster relief. 1040ez form 2012 online Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. 1040ez form 2012 online , Adjusted Basis Disclosure statement, Disclosure statement. 1040ez form 2012 online 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. 1040ez form 2012 online Distributions, Eligible rollover distributions. 1040ez form 2012 online (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). 1040ez form 2012 online Qualified reservist, Qualified reservist distributions. 1040ez form 2012 online Required minimum distributions, Required distributions. 1040ez form 2012 online , Required distributions. 1040ez form 2012 online , 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. 1040ez form 2012 online Dividends, Dividends and Other Distributions, Form 1099-DIV. 1040ez form 2012 online , More information. 1040ez form 2012 online (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. 1040ez form 2012 online Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. 1040ez form 2012 online 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. 1040ez form 2012 online Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. 1040ez form 2012 online Insurance dividends, Dividends on insurance policies. 1040ez form 2012 online Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. 1040ez form 2012 online Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. 1040ez form 2012 online Qualified, Qualified Dividends, Qualified dividends. 1040ez form 2012 online Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. 1040ez form 2012 online Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. 1040ez form 2012 online Sold stock, Dividends on stock sold. 1040ez form 2012 online Stockholder debts when canceled as, Stockholder debt. 1040ez form 2012 online Veterans' insurance, Dividends on veterans' insurance. 1040ez form 2012 online Divorced parents, Children of divorced or separated parents (or parents who live apart). 1040ez form 2012 online , Applying this special rule to divorced or separated parents (or parents who live apart). 1040ez form 2012 online Divorced taxpayers, Alimony. 1040ez form 2012 online (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. 1040ez form 2012 online Child custody, Custodial parent and noncustodial parent. 1040ez form 2012 online Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. 1040ez form 2012 online Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. 1040ez form 2012 online , Divorced persons. 1040ez form 2012 online IRAs, Kay Bailey Hutchison Spousal IRA. 1040ez form 2012 online , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. 1040ez form 2012 online Mortgage interest, payment as alimony, Divorced or separated individuals. 1040ez form 2012 online Personal exemption, Divorced or separated spouse. 1040ez form 2012 online Real estate taxes, allocation of, Divorced individuals. 1040ez form 2012 online Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. 1040ez form 2012 online Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. 1040ez form 2012 online Domestic help Withholding, Household workers. 1040ez form 2012 online Domestic help, no exemption for, Housekeepers, maids, or servants. 1040ez form 2012 online
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The 1040ez Form 2012 Online

1040ez form 2012 online Publication 584-B - Introductory Material Table of Contents What's New Introduction What's New The IRS has created a page on IRS. 1040ez form 2012 online gov for information about Publication 584-B, at www. 1040ez form 2012 online irs. 1040ez form 2012 online gov/pub584b. 1040ez form 2012 online Information about any future developments affecting Publication 584-B (such as legislation enacted after we released it) will be posted on that page. 1040ez form 2012 online Introduction This workbook is designed to help you figure your loss on business and income-producing property in the event of a disaster, casualty, or theft. 1040ez form 2012 online It contains schedules to help you figure the loss to your office furniture and fixtures, information systems, motor vehicles, office supplies, buildings, and equipment. 1040ez form 2012 online These schedules, however, are for your information only. 1040ez form 2012 online You must complete Form 4684, Casualties and Thefts, to report your loss. 1040ez form 2012 online Prev  Up  Next   Home   More Online Publications