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1040ez Irs Gov

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1040ez Irs Gov

1040ez irs gov Index A Accelerated death benefits, Accelerated Death Benefits Accounting periods Change in, standard deduction not allowed, Persons not eligible for the standard deduction. 1040ez irs gov Accrued leave payment Disability retirement and, Accrued leave payment. 1040ez irs gov Adjusted gross income (AGI), Adjustments to Income Adjustments to income, Adjustments to Income Age Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). 1040ez irs gov Age 65, Qualified Individual American Association of Retired Persons (AARP), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. 1040ez irs gov Annuities, Pensions and Annuities Assistance (see Tax help) B Base amount, social security benefits, Base Amount Benefits Accident or health, Other compensation. 1040ez irs gov Long-term care, Long-Term Care Insurance Contracts No-fault insurance, Other compensation. 1040ez irs gov Sickness and injury, Sickness and Injury Benefits Social security, Are Any of Your Benefits Taxable? Veterans', Veterans' benefits. 1040ez irs gov Bequests, Gifts and inheritances. 1040ez irs gov Blind persons Standard deduction for, Higher standard deduction for blindness. 1040ez irs gov C Child and dependent care credit, Child and Dependent Care Credit Children Standard deduction for, Standard Deduction for Dependents Chronically ill persons, Chronically ill individual. 1040ez irs gov Chronically ill, defined, Terminally or chronically ill defined. 1040ez irs gov Compensation For services, Compensation for Services Loss or disfigurement, Other compensation. 1040ez irs gov Contributions Foreign employment, Foreign employment contributions. 1040ez irs gov Pension or annuity, Cost. 1040ez irs gov Cost, pension or annuity, Cost. 1040ez irs gov Credit Child and dependent care, Child and Dependent Care Credit Earned income, Earned Income Credit (EIC) The elderly or the disabled, Credit for the Elderly or the Disabled Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Death benefit, accelerated, Accelerated Death Benefits Decedents, Dependents. 1040ez irs gov Standard deduction, Decedent's final return. 1040ez irs gov Deductions Generally, Deductions Insurance premiums, Medical Insurance Premiums Itemized, Itemized Deductions Meals and lodging, Meals and Lodging Medical and dental, Medical and Dental Expenses Standard, Standard Deduction Dependents, Dependents. 1040ez irs gov Standard deduction for, Standard Deduction for Dependents Disabilities, individuals with Ownership and use test, Exception to use test for individuals with a disability. 1040ez irs gov Disability Person with, Persons with disabilities. 1040ez irs gov Physician's statement, Physician's statement. 1040ez irs gov Total and permanent, Permanent and total disability. 1040ez irs gov Disability income, Disability Pensions, Other compensation. 1040ez irs gov , Disability income. 1040ez irs gov Distributions, retirement plan, Retirement Plan Distributions Drugs (see Medicines) Dual-status taxpayers Standard deduction, Persons not eligible for the standard deduction. 1040ez irs gov E Early distributions, tax, Tax on Early Distributions Earned income credit, Earned Income Credit (EIC) Elderly or disabled credit, Credit for the Elderly or the Disabled Elderly persons Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). 1040ez irs gov Employment tax withholding, Reminders Employment taxes, Employment taxes. 1040ez irs gov Endowment proceeds, Endowment Contract Proceeds Estimated tax, Tax Withholding and Estimated Tax, Estimated Tax, Who Must Make Estimated Tax Payments Excess accumulation, tax on, Tax on Excess Accumulation Exclusion, gain on sale of home, Maximum Amount of Exclusion F Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). 1040ez irs gov Filing requirements Decedents, Dependents. 1040ez irs gov General requirements, General Requirements Surviving spouse, Surviving spouse. 1040ez irs gov Final return for decedent Standard deduction, Decedent's final return. 1040ez irs gov First-time homebuyer credit Recapture, Repaying the first-time homebuyer credit because you sold your home. 1040ez irs gov Form, Credit for the Elderly or the Disabled, Physician's statement. 1040ez irs gov 1099-R, Form 1099-R. 1040ez irs gov , Form 1099-R. 1040ez irs gov 5329, Form 5329. 1040ez irs gov 8853, Accelerated Death Benefits Schedule R, Credit for the Elderly or the Disabled, Physician's statement. 1040ez irs gov W-4P, Withholding. 1040ez irs gov Free tax services, Free help with your tax return. 1040ez irs gov G Gain on sale of home (see Sale of home) General rule, pension or annuity, Pensions and Annuities Gifts, Gifts and inheritances. 1040ez irs gov H Help (see Tax help) Home care (see Nursing services) Home improvements, Home Improvements Home, sale of, Sale of Home Hospital services, Hospital Services Household help, Household Help I Income Adjustments, Adjustments to Income Disability, Disability Pensions, Disability income. 1040ez irs gov Gross, defined, Gross income. 1040ez irs gov Nontaxable, Taxable and Nontaxable Income Sale of home, Sale of Home Self-employment, Self-employed persons. 1040ez irs gov Taxable, Taxable and Nontaxable Income Individual retirement arrangement (IRA) Adjustments to income, Individual Retirement Arrangement (IRA) Contributions and Deductions Contributions, Contributions. 1040ez irs gov Deductible contribution, Deductible contribution. 1040ez irs gov Distributions, Individual Retirement Arrangements (IRAs) Inheritances, Gifts and inheritances. 1040ez irs gov Injury benefits, Sickness and Injury Benefits, Cost paid by you. 1040ez irs gov Insurance Accident and health, Other compensation. 1040ez irs gov , Medical Insurance Premiums Benefits, long-term care, Long-Term Care Insurance Contracts Benefits, no-fault insurance, Other compensation. 1040ez irs gov Life insurance proceeds, Life Insurance Proceeds Proceeds paid after death, Life Insurance Proceeds Proceeds paid before death, Accelerated Death Benefits Insurance premiums for retired public safety officers, Insurance Premiums for Retired Public Safety Officers Itemized deductions, Itemized Deductions Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. 1040ez irs gov L Life insurance proceeds, Life Insurance Proceeds Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. 1040ez irs gov Maintenance and personal care services, Maintenance and personal care services. 1040ez irs gov Qualified insurance contracts, Qualified long-term care insurance contracts. 1040ez irs gov Qualified services, Qualified long-term care services. 1040ez irs gov Long-term care insurance, Long-Term Care Insurance Contracts Loss or disfigurement compensation, Other compensation. 1040ez irs gov Lump-sum distributions, Lump-sum distributions. 1040ez irs gov Lump-sum election, social security, Lump-Sum Election M Maintenance and personal care services, Maintenance and personal care services. 1040ez irs gov Married filing separately Itemized deductions One spouse has itemized so other must as well, Persons not eligible for the standard deduction. 1040ez irs gov Married taxpayers Age 65 or older spouse Standard deduction, Spouse 65 or older or blind. 1040ez irs gov Blind spouse Standard deduction, Spouse 65 or older or blind. 1040ez irs gov Meals and lodging expenses, Meals and Lodging Medical expenses, Medical and Dental Expenses Medicare, Medicare Part A. 1040ez irs gov , Medicare Part B. 1040ez irs gov , Medicare Part D. 1040ez irs gov Benefits, Medicare. 1040ez irs gov Medicines, Medicines Imported, Imported medicines and drugs. 1040ez irs gov Military retirement pay, Military Retirement Pay Minimum distributions, Tax on Excess Accumulation Minimum wage, Substantial gainful activity. 1040ez irs gov Missing children, Reminders Mortgage assistance payments, Mortgage assistance payments. 1040ez irs gov N Nonperiodic distributions, Nonperiodic Distributions Nonqualified use, Period of nonqualified use. 1040ez irs gov Nonresident aliens Standard deduction, Persons not eligible for the standard deduction. 1040ez irs gov Nontaxable income, Payments from a state fund for victims of crime. 1040ez irs gov Accident or health insurance benefits, Other compensation. 1040ez irs gov Bequests, Gifts and inheritances. 1040ez irs gov Generally, Taxable and Nontaxable Income Gifts, Gifts and inheritances. 1040ez irs gov Inheritances, Gifts and inheritances. 1040ez irs gov Mortgage assistance payments, Mortgage assistance payments. 1040ez irs gov No-fault insurance benefits, Other compensation. 1040ez irs gov Nutrition program for elderly, Nutrition Program for the Elderly. 1040ez irs gov Public assistance payments, Welfare benefits. 1040ez irs gov Sickness and injury benefits, Sickness and Injury Benefits Veterans' benefits, Veterans' benefits. 1040ez irs gov Winter energy use, Payments to reduce cost of winter energy use. 1040ez irs gov Workers' compensation, Workers' Compensation Nursing home, Nursing home. 1040ez irs gov Nursing services, Nursing Services Chronically ill individuals, Chronically ill individual. 1040ez irs gov Nutrition program for elderly, Nutrition Program for the Elderly. 1040ez irs gov O Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). 1040ez irs gov Other items, Other Items Overall limitation, Overall limitation. 1040ez irs gov P Payments, estimated tax, Estimated Tax Pensions, Pensions and Annuities Pensions, disability, Disability Pensions Photographs, missing children, Reminders Physician's statement, disability, Physician's statement. 1040ez irs gov Prepaid insurance premiums, Prepaid insurance premiums. 1040ez irs gov Preparer, paid, Reminders Preparing your return, Return preparation assistance. 1040ez irs gov Profit-sharing plan, Retirement and profit-sharing plans. 1040ez irs gov Public assistance payments, Welfare benefits. 1040ez irs gov Publications (see Tax help) Q Qualified retirement plan, Tax on Early Distributions R Railroad retirement benefits, Railroad Retirement Benefits, Social Security and Equivalent Railroad Retirement Benefits Repayments Social security benefits, Repayment of Benefits Reporting pension income, How to report. 1040ez irs gov Residence, sale of, Sale of Home Retirement plans, distributions, Retirement Plan Distributions Returns Decedent, Dependents. 1040ez irs gov Executors and administrators, Dependents. 1040ez irs gov Filing requirements, 2013 Filing Requirements Surviving spouse, Surviving spouse. 1040ez irs gov Reverse mortgages, Reverse Mortgages S Salaries (see Compensation) Sale of Home First-time homebuyer credit, Repaying the first-time homebuyer credit because you sold your home. 1040ez irs gov Surviving spouse, Reminders Sale of home, Sale of Home Self-employed, Self-employed persons. 1040ez irs gov Short tax year Change in annual accounting period, Persons not eligible for the standard deduction. 1040ez irs gov Sickness and injury benefits, Sickness and Injury Benefits Simplified method, Pensions and Annuities Social security benefits, Social Security and Equivalent Railroad Retirement Benefits Standard deduction, Standard Deduction Age 65 or older, Higher standard deduction for age (65 or older). 1040ez irs gov Blind persons, Higher standard deduction for blindness. 1040ez irs gov Dependents, Standard Deduction for Dependents Final return of decedent, Decedent's final return. 1040ez irs gov Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. 1040ez irs gov Starting date, annuity, Cost. 1040ez irs gov State fund for victims of crime, Payments from a state fund for victims of crime. 1040ez irs gov Substantial gainful activity, Substantial gainful activity. 1040ez irs gov Surrender of Iife insurance, Surrender of policy for cash. 1040ez irs gov Surviving Spouse, Reminders Surviving spouse, Surviving spouse. 1040ez irs gov Surviving spouse, insurance, Surviving spouse. 1040ez irs gov Survivors of retirees, Survivors of retirees. 1040ez irs gov T Tax Early distributions, Tax on Early Distributions Estimated, Tax Withholding and Estimated Tax, Estimated Tax Excess accumulation, Tax on Excess Accumulation Tax counseling for the elderly (TCE), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. 1040ez irs gov Tax help, How To Get Tax Help Tax option, 10-year, Lump-sum distributions. 1040ez irs gov Tax return preparers, Reminders Taxable income, Taxable and Nontaxable Income Taxation of benefits, Are Any of Your Benefits Taxable? Terminally ill, defined, Terminally or chronically ill defined. 1040ez irs gov Total and permanent disability, defined, Permanent and total disability. 1040ez irs gov Transportation expenses, Transportation TTY/TDD information, How To Get Tax Help U U. 1040ez irs gov S. 1040ez irs gov citizen or resident, U. 1040ez irs gov S. 1040ez irs gov citizen or resident alien. 1040ez irs gov Unemployment compensation, Unemployment compensation. 1040ez irs gov V Veterans' benefits, Veterans' benefits. 1040ez irs gov Viatical settlement, Accelerated Death Benefits Victims of crime, Payments from a state fund for victims of crime. 1040ez irs gov Volunteer income tax assistance (VITA), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. 1040ez irs gov Volunteer work, Volunteer work. 1040ez irs gov W Wages (see Compensation) Winter energy use payments, Payments to reduce cost of winter energy use. 1040ez irs gov Withholding Employment tax, Reminders Pensions and annuities, Withholding. 1040ez irs gov Workers' compensation, Workers' Compensation Worksheets, social security, Which worksheet to use. 1040ez irs gov Prev  Up     Home   More Online Publications
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Get the Facts About Renting

A lease is an agreement that outlines the obligations of the owner and the tenants of a house or apartment. It is a legally binding document that courts will generally uphold in legal proceedings, so it is important for you to know the exact terms of the lease agreement before you sign it. Before agreeing to lease a home to you, a landlord may review your credit report, so you may want to get a copy before you start your apartment search. Some things to look for in a lease:

  • Clauses that allow the landlord to change the terms of the lease after it is signed
  • Requirements/responsibilities of the tenants to do routine repairs such as lawn maintenance, cleaning or notification of repairs
  • Restrictions that would prevent you from living normally or comfortably in the home
  • Term of the lease and any important dates such as when the rent is due, or garbage pick up days
  • Extra fees for parking spaces or storage, garbage collection, and pets
  • Information regarding utility providers, how to arrange for service and whether you or the landlord is responsible for those bills.

Read the lease carefully and discuss anything you don't understand or issues you might have. All landlord responsibilities should be clearly stated. Always get a copy of the signed lease to keep in your records. Any clause or terms in the agreement affects ALL parties who sign.

Tenants who lease or rent property are protected against discrimination by The Fair Housing Act. If you think your rights have been violated, you may write a letter or telephone the HUD office nearest you. You have one year after the alleged violation to file a complaint with HUD, but you should file as soon as possible.

Each state has its own tenant rights, laws and protections. Contact HUD for a state-by-state directory. You can also find public housing that is available from the Department of Housing and Urban Development. The agency offers several housing assistance programs for tenants and landlords as well as information of displaced residents.

Ten Tips for Renters

  • The best way to win over a prospective landlord is to be prepared by bringing a completed rental application; written references from previous landlords, employers, friends and colleagues; and a current copy of your credit report with you.
  • Carefully review all the important conditions of the lease before you sign.
  • To avoid disputes or misunderstandings with your landlord, get everything in writing.
  • Know your rights to live in a habitable rental unit-and don't give them up.
  • Keep communication open with your landlord.
  • Ask about your privacy rights before you sign the lease.
  • Purchase renter's insurance to cover your valuables.
  • Make sure the security deposit refund procedures are spelled out in your lease or rental agreement.
  • Learn whether your building and neighborhood are safe, and what you can expect your landlord to do about it if they aren't.
  • Know when to fight an eviction notice and when to move. Unless you have the law and provable facts on your side, fighting an eviction notice is usually shortsighted.

The 1040ez Irs Gov

1040ez irs gov Index Symbols 1231 property sale, Sale of property interest. 1040ez irs gov 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. 1040ez irs gov 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. 1040ez irs gov 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. 1040ez irs gov 501(c)(3) organizations, Student loans. 1040ez irs gov 529 program, Qualified tuition program (QTP). 1040ez irs gov 83(b) election, How to make the choice. 1040ez irs gov A Academic health centers Meals and lodging when teaching and research organization, Academic health center. 1040ez irs gov Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. 1040ez irs gov Accrual method taxpayers, Prepaid income. 1040ez irs gov Accrued leave payment At time of retirement or resignation, Accrued leave payment. 1040ez irs gov Disability retirement, Accrued leave payment. 1040ez irs gov Activity not for profit, Activity not for profit. 1040ez irs gov Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. 1040ez irs gov Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. 1040ez irs gov Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. 1040ez irs gov Alien status, waiver of, Waiver of alien status. 1040ez irs gov Aliens Nonresident, Nonresident aliens. 1040ez irs gov Alimony, Alimony. 1040ez irs gov Alternative minimum tax (AMT) Recoveries, refiguring of, Subject to alternative minimum tax. 1040ez irs gov Stock options, Alternative minimum tax (AMT). 1040ez irs gov Annuities Charitable gift, Charitable gift annuities. 1040ez irs gov Railroad retirement, Railroad retirement annuities. 1040ez irs gov Tax-sheltered, Limit for tax-sheltered annuities. 1040ez irs gov Archer MSAs, Archer MSA contributions. 1040ez irs gov , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 1040ez irs gov Armed forces, Military Combat zone bonus, Veterans' benefits. 1040ez irs gov Disability, Disability. 1040ez irs gov Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. 1040ez irs gov Qualified reservist distribution, Qualified reservist distribution (QRD). 1040ez irs gov Rehabilitative program payments, Veterans' benefits. 1040ez irs gov Retirement pay, Military retirement pay. 1040ez irs gov Veterans benefits, Veterans' benefits. 1040ez irs gov Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. 1040ez irs gov Back pay, award for, Back pay awards. 1040ez irs gov Backup withholding Barter exchange transactions, Backup withholding. 1040ez irs gov Bankruptcy Canceled debt not deemed to be income, Excluded debt. 1040ez irs gov Barter income, Bartering Below-market loans, Below-market loans. 1040ez irs gov Bequest for services, Bequest for services. 1040ez irs gov Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. 1040ez irs gov Black lung benefit payments, Black lung benefit payments. 1040ez irs gov Bonuses, Bonuses and awards. 1040ez irs gov , Employee awards or bonuses. 1040ez irs gov Breach of contract Damages as income, Court awards and damages. 1040ez irs gov Bribes, Bribes. 1040ez irs gov Business expenses Reimbursements, Allowances and reimbursements. 1040ez irs gov Business income, Business and Investment Income, More information. 1040ez irs gov C Cafeteria plans, Cafeteria plans. 1040ez irs gov Campaign contributions, Campaign contributions. 1040ez irs gov Campus lodging, Qualified campus lodging. 1040ez irs gov , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. 1040ez irs gov Capital gains Recoveries, Capital gains. 1040ez irs gov , Capital gains. 1040ez irs gov Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. 1040ez irs gov Incentive stock options (ISOs), Incentive stock options (ISOs). 1040ez irs gov Sale of personal property, Sale of personal items. 1040ez irs gov Car (see Vehicle, employer-provided) Car pools, Car pools. 1040ez irs gov Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. 1040ez irs gov Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. 1040ez irs gov Catch-up contributions, Catch-up contributions. 1040ez irs gov , Catch-up contributions. 1040ez irs gov Charitable gift annuities, Charitable gift annuities. 1040ez irs gov Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. 1040ez irs gov Child support payments, Child support payments. 1040ez irs gov Childcare providers, Childcare providers. 1040ez irs gov , Food program payments to daycare providers. 1040ez irs gov Chronic illness, Chronically ill individual. 1040ez irs gov Accelerated death benefits paid to, Exclusion for chronic illness. 1040ez irs gov Citizens outside U. 1040ez irs gov S. 1040ez irs gov Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. 1040ez irs gov Clergy, Clergy Coal, Coal and iron ore. 1040ez irs gov Colleges and universities Faculty lodging, Faculty lodging. 1040ez irs gov Scholarships and fellowships, Scholarships and fellowships. 1040ez irs gov Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. 1040ez irs gov Workers', Workers' Compensation Compensatory damages, Other compensation. 1040ez irs gov , Court awards and damages. 1040ez irs gov Constructive receipt of income, Constructively received income. 1040ez irs gov Copyrights Infringement damages, Court awards and damages. 1040ez irs gov Royalties, Copyrights and patents. 1040ez irs gov Corporate directors, Corporate director. 1040ez irs gov Cost-of-living allowances, Government cost-of-living allowances. 1040ez irs gov Court awards, Court awards and damages. 1040ez irs gov (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. 1040ez irs gov Credits Recoveries, refiguring of unused credits, Unused tax credits. 1040ez irs gov , Unused tax credits. 1040ez irs gov Currency transactions, foreign, Foreign currency transactions. 1040ez irs gov D Damages from lawsuits, Court awards and damages. 1040ez irs gov Back pay awards, Back pay awards. 1040ez irs gov Breach of contract, Court awards and damages. 1040ez irs gov Compensatory damages, Other compensation. 1040ez irs gov , Court awards and damages. 1040ez irs gov Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. 1040ez irs gov Punitive damages, Court awards and damages. 1040ez irs gov Daycare providers, Childcare providers. 1040ez irs gov (see also Childcare providers) Food program payments to, Food program payments to daycare providers. 1040ez irs gov De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. 1040ez irs gov (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. 1040ez irs gov Nonrecourse debts, Mortgage relief upon sale or other disposition. 1040ez irs gov Recourse, Mortgage relief upon sale or other disposition. 1040ez irs gov Stockholder's, Stockholder debt. 1040ez irs gov Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. 1040ez irs gov Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. 1040ez irs gov , Nonqualified deferred compensation plans of nonqualified entities. 1040ez irs gov Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. 1040ez irs gov Differential wage payments, Differential wage payments. 1040ez irs gov Armed forces, Differential wage payments. 1040ez irs gov Directors' fees, Corporate director. 1040ez irs gov Disability Military, Disability. 1040ez irs gov Pensions, Disability Pensions Workers' compensation, Disability pension. 1040ez irs gov Person with, Persons with disabilities. 1040ez irs gov Unemployment compensation, paid as substitute for, Types of unemployment compensation. 1040ez irs gov Disaster relief Disaster mitigation payments, Disaster mitigation payments. 1040ez irs gov Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. 1040ez irs gov Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. 1040ez irs gov Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. 1040ez irs gov Mortgage loan for early payment, Discounted mortgage loan. 1040ez irs gov Dividends Restricted stock, Dividends received on restricted stock. 1040ez irs gov Divorced taxpayers Stock options exercised incident to divorce, Tax form. 1040ez irs gov Down payment assistance, Down payment assistance. 1040ez irs gov E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. 1040ez irs gov Educational institutions Faculty lodging, Faculty lodging. 1040ez irs gov Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. 1040ez irs gov Tax Counseling for the Elderly, Volunteer tax counseling. 1040ez irs gov Election precinct officials, Election precinct official. 1040ez irs gov Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. 1040ez irs gov , Catch-up contributions. 1040ez irs gov Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. 1040ez irs gov Increased limit for last 3 years prior to retirement age, Increased limit. 1040ez irs gov Limit on, Elective Deferrals Reporting by employer, Reporting by employer. 1040ez irs gov Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. 1040ez irs gov Emotional distress damages, Emotional distress. 1040ez irs gov Employee achievement awards, Employee achievement award. 1040ez irs gov Employee awards or bonuses, Employee awards or bonuses. 1040ez irs gov Employee compensation, Employee Compensation, Inherited property not substantially vested. 1040ez irs gov Fringe benefits, Fringe Benefits, Special valuation rules. 1040ez irs gov Restricted property, Restricted Property, Inherited property not substantially vested. 1040ez irs gov Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. 1040ez irs gov Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. 1040ez irs gov Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. 1040ez irs gov Employment Abroad, Employment abroad. 1040ez irs gov Agency fees, Employment agency fees. 1040ez irs gov Contracts Severance pay for cancellation of, Severance pay. 1040ez irs gov Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. 1040ez irs gov Conservation Subsidies, Energy conservation subsidies. 1040ez irs gov Utility rebates, Utility rebates. 1040ez irs gov Estate income, Estate and trust income. 1040ez irs gov Estimated tax Unemployment compensation, Tax withholding. 1040ez irs gov Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. 1040ez irs gov Expected inheritance, Expected inheritance. 1040ez irs gov Expenses paid by another, Expenses paid by another. 1040ez irs gov Exxon Valdez settlement, Exxon Valdez settlement income. 1040ez irs gov Eligible retirement plan, Contributions to eligible retirement plan. 1040ez irs gov Income averaging, Income averaging. 1040ez irs gov Legal expenses, Legal expenses. 1040ez irs gov Reporting requirement-statement, Statement. 1040ez irs gov F Faculty lodging, Faculty lodging. 1040ez irs gov Fair market value (FMV), Fair market value. 1040ez irs gov Stock options, Grant of option. 1040ez irs gov Farming Qualified farm debt, cancellation of, Excluded debt. 1040ez irs gov Federal employees Accrued leave payment, Accrued leave payment. 1040ez irs gov Cost-of-living allowances, Government cost-of-living allowances. 1040ez irs gov Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). 1040ez irs gov Federal income tax Refunds, Federal income tax refund. 1040ez irs gov Fees for services, Fees for services. 1040ez irs gov Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. 1040ez irs gov FICA withholding Foreign employers, U. 1040ez irs gov S. 1040ez irs gov citizens working for in U. 1040ez irs gov S. 1040ez irs gov , Social security and Medicare taxes. 1040ez irs gov Paid by employer, Social security and Medicare taxes paid by employer. 1040ez irs gov Fiduciaries Fees for services, Fees for services. 1040ez irs gov , Personal representatives. 1040ez irs gov Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. 1040ez irs gov No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. 1040ez irs gov Nutrition Program for the Elderly, Nutrition Program for the Elderly. 1040ez irs gov Foreign Currency transactions, Foreign currency transactions. 1040ez irs gov Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. 1040ez irs gov Income, Reminders Service, Service-connected disability. 1040ez irs gov Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. 1040ez irs gov Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. 1040ez irs gov Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. 1040ez irs gov Repayment of commissions paid in advance, Advance commissions and other earnings. 1040ez irs gov Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. 1040ez irs gov Personal property rental, reporting income from, Reporting business income and expenses. 1040ez irs gov Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. 1040ez irs gov Personal property rental, reporting income from, Reporting business income and expenses. 1040ez irs gov Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. 1040ez irs gov Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. 1040ez irs gov Royalties, Royalties Form 1040A Recoveries, Where to report. 1040ez irs gov Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. 1040ez irs gov Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. 1040ez irs gov Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. 1040ez irs gov , Estate and trust income. 1040ez irs gov Form 1065 Partnership return, Partnership return. 1040ez irs gov Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). 1040ez irs gov , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. 1040ez irs gov Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. 1040ez irs gov , Backup withholding. 1040ez irs gov Form 1099-C Cancellation of debt, Form 1099-C. 1040ez irs gov Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. 1040ez irs gov Form 1099-G State tax refunds, State tax refund. 1040ez irs gov Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. 1040ez irs gov Stock options exercised incident to divorce, Tax form. 1040ez irs gov Form 1099-R Charitable gift annuities, Charitable gift annuities. 1040ez irs gov Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. 1040ez irs gov Surrender of life insurance policy for cash, Surrender of policy for cash. 1040ez irs gov Form 1120-POL Political organizations, Campaign contributions. 1040ez irs gov Form 1120S S corporation return, S corporation return. 1040ez irs gov Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. 1040ez irs gov , Schedule K-1 (Form 1120S). 1040ez irs gov Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). 1040ez irs gov Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. 1040ez irs gov Archer MSAs and long-term care insurance contracts, Archer MSA contributions. 1040ez irs gov Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. 1040ez irs gov Form SSA-1099 Social security benefit statement, Form SSA-1099. 1040ez irs gov Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. 1040ez irs gov Accrued leave payment at time of retirement or resignation, Accrued leave payment. 1040ez irs gov Back pay awards, Back pay awards. 1040ez irs gov Bonuses or awards, Bonuses and awards. 1040ez irs gov Elective deferrals, reporting by employer, Reporting by employer. 1040ez irs gov Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. 1040ez irs gov Stock options from employers, Tax form. 1040ez irs gov Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. 1040ez irs gov Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. 1040ez irs gov Form W-9 Request for taxpayer identification number, Backup withholding. 1040ez irs gov Foster care, Foster care providers. 1040ez irs gov Foster Grandparent Program, National Senior Service Corps programs. 1040ez irs gov Found property, Found property. 1040ez irs gov Free tax services, Free help with your tax return. 1040ez irs gov Fringe benefits, Fringe Benefits, Special valuation rules. 1040ez irs gov Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. 1040ez irs gov Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. 1040ez irs gov Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. 1040ez irs gov Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. 1040ez irs gov Vehicle, Employer-provided vehicles. 1040ez irs gov Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. 1040ez irs gov G Gambling winnings and losses, Gambling winnings. 1040ez irs gov Gas Royalties from, Oil, gas, and minerals. 1040ez irs gov Gifts, Gifts and inheritances. 1040ez irs gov Holiday gifts from employer, Holiday gifts. 1040ez irs gov Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. 1040ez irs gov Group-term life insurance Worksheets, Figuring the taxable cost. 1040ez irs gov , Worksheet 1. 1040ez irs gov Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. 1040ez irs gov H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). 1040ez irs gov Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. 1040ez irs gov Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). 1040ez irs gov Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). 1040ez irs gov Savings account, Health savings accounts (HSA). 1040ez irs gov Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. 1040ez irs gov Hobby losses, Hobby losses. 1040ez irs gov Holding period requirement, Holding period requirement. 1040ez irs gov Holiday gifts, Holiday gifts. 1040ez irs gov Holocaust victims restitution, Holocaust victims restitution. 1040ez irs gov Home, sale of, Sale of home. 1040ez irs gov Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. 1040ez irs gov Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). 1040ez irs gov Income Assigned, Assignment of income. 1040ez irs gov Business and investment, Business and Investment Income, More information. 1040ez irs gov Constructive receipt of, Constructively received income. 1040ez irs gov Estate and trust, Estate and trust income. 1040ez irs gov Foreign employers, Foreign Employer Illegal, Illegal activities. 1040ez irs gov Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. 1040ez irs gov S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. 1040ez irs gov Indian money account, Indian money account litigation settlement. 1040ez irs gov Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. 1040ez irs gov Inherited IRA, Inherited pension or IRA. 1040ez irs gov Inheritance, Gifts and inheritances. 1040ez irs gov IRA, Inherited pension or IRA. 1040ez irs gov Property not substantially vested, Inherited property not substantially vested. 1040ez irs gov Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. 1040ez irs gov Insurance Credit card, Credit card insurance. 1040ez irs gov Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. 1040ez irs gov Frozen deposits, Interest on frozen deposits. 1040ez irs gov Mortgage refunds, Mortgage interest refund. 1040ez irs gov Option on insurance, Interest option on insurance. 1040ez irs gov Recovery amounts, Interest on recovery. 1040ez irs gov Savings bond, Interest on qualified savings bonds. 1040ez irs gov State and local government obligations, Interest on state and local government obligations. 1040ez irs gov Interference with business operations Damages as income, Court awards and damages. 1040ez irs gov International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. 1040ez irs gov Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. 1040ez irs gov IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. 1040ez irs gov Itemized deductions Limited, Itemized deductions limited. 1040ez irs gov Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. 1040ez irs gov Joint returns Social security benefits or railroad retirement payments, Joint return. 1040ez irs gov Joint state/local tax return Recoveries, Joint state or local income tax return. 1040ez irs gov Jury duty pay, Jury duty. 1040ez irs gov K Kickbacks, Kickbacks. 1040ez irs gov L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. 1040ez irs gov Dues, Union benefits and dues. 1040ez irs gov Strike and lockout benefits, Strike and lockout benefits. 1040ez irs gov Unemployment benefits paid from, Payments by a union. 1040ez irs gov Last day of tax year, income received on, Constructively received income. 1040ez irs gov Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. 1040ez irs gov Life insurance Employer-owned, Employer-owned life insurance contract. 1040ez irs gov Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. 1040ez irs gov Loans, Discounted mortgage loan. 1040ez irs gov (see also Mortgage) Below-market, Below-market loans. 1040ez irs gov Student, Student loans. 1040ez irs gov Lockout benefits, Strike and lockout benefits. 1040ez irs gov Lodging Campus lodging, Qualified campus lodging. 1040ez irs gov , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. 1040ez irs gov Replacement housing payments, Replacement housing payments. 1040ez irs gov Long-term care insurance, Long-term care coverage. 1040ez irs gov , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. 1040ez irs gov Lump-sum distributions Survivor benefits, Lump-sum payments. 1040ez irs gov M Manufacturer incentive payments, Manufacturer incentive payments. 1040ez irs gov Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. 1040ez irs gov Medical Care reimbursements, Reimbursement for medical care. 1040ez irs gov Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 1040ez irs gov Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 1040ez irs gov Benefits, Medicare. 1040ez irs gov Tax paid by employer, Social security and Medicare taxes paid by employer. 1040ez irs gov Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. 1040ez irs gov Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. 1040ez irs gov 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. 1040ez irs gov Discounted loan, Discounted mortgage loan. 1040ez irs gov Interest refund, Mortgage interest refund. 1040ez irs gov Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). 1040ez irs gov Relief, Mortgage relief upon sale or other disposition. 1040ez irs gov Motor vehicle, employer-provided, Employer-provided vehicles. 1040ez irs gov Moving expenses Reimbursements, Allowances and reimbursements. 1040ez irs gov , Moving expense reimbursements. 1040ez irs gov MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 1040ez irs gov N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. 1040ez irs gov National Senior Service Corps, National Senior Service Corps programs. 1040ez irs gov No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. 1040ez irs gov Nobel prize, Pulitzer, Nobel, and similar prizes. 1040ez irs gov Nonrecourse debt, Mortgage relief upon sale or other disposition. 1040ez irs gov Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. 1040ez irs gov Notary fees, Notary public. 1040ez irs gov Notes received for services, Note received for services. 1040ez irs gov Nutrition Program for the Elderly, Nutrition Program for the Elderly. 1040ez irs gov O Oil Royalties from, Oil, gas, and minerals. 1040ez irs gov Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). 1040ez irs gov Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. 1040ez irs gov Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. 1040ez irs gov Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. 1040ez irs gov Royalties, Copyrights and patents. 1040ez irs gov Peace Corps, Peace Corps. 1040ez irs gov Pensions Clergy, Pension. 1040ez irs gov Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. 1040ez irs gov Military, Military retirement pay. 1040ez irs gov Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. 1040ez irs gov Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. 1040ez irs gov Price reduced after purchase, Price reduced after purchase. 1040ez irs gov Prizes and awards, Bonuses and awards. 1040ez irs gov , Prizes and awards. 1040ez irs gov Achievement awards, Employee achievement award. 1040ez irs gov Employee awards or bonuses, Employee awards or bonuses. 1040ez irs gov Length-of-service awards, Employee achievement award. 1040ez irs gov Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. 1040ez irs gov Safety achievement, Employee achievement award. 1040ez irs gov Scholarship prizes, Prizes. 1040ez irs gov Profit-sharing plan, Retirement and profit-sharing plans. 1040ez irs gov Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. 1040ez irs gov Public safety officers killed in line of duty, Public safety officer killed in the line of duty. 1040ez irs gov Public transportation passes, employer-provided, Transportation, Transit pass. 1040ez irs gov Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. 1040ez irs gov Punitive damages, Court awards and damages. 1040ez irs gov Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). 1040ez irs gov R Raffles, Lotteries and raffles. 1040ez irs gov Railroad Retirement annuities, Railroad retirement annuities. 1040ez irs gov Retirement benefits, Social security and equivalent railroad retirement benefits. 1040ez irs gov Sick pay, Railroad sick pay. 1040ez irs gov Unemployment compensation benefits, Types of unemployment compensation. 1040ez irs gov Real estate Qualified real property business debt, cancellation of, Excluded debt. 1040ez irs gov Rebates Cash, Cash rebates. 1040ez irs gov Utility, Utility rebates. 1040ez irs gov Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. 1040ez irs gov Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. 1040ez irs gov , Unused tax credits. 1040ez irs gov Refunds Federal income tax, Federal income tax refund. 1040ez irs gov Mortgage interest, Mortgage interest refund. 1040ez irs gov State tax, State tax refund. 1040ez irs gov Rehabilitative program payments, Veterans' benefits. 1040ez irs gov Reimbursements Business expenses, Allowances and reimbursements. 1040ez irs gov Casualty losses, Casualty insurance and other reimbursements. 1040ez irs gov Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. 1040ez irs gov Moving expenses, Allowances and reimbursements. 1040ez irs gov , Moving expense reimbursements. 1040ez irs gov Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. 1040ez irs gov Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. 1040ez irs gov Repayments, Repayments, Year of deduction (or credit). 1040ez irs gov Repossession, Canceled sales contract. 1040ez irs gov Restricted property, Restricted Property, Inherited property not substantially vested. 1040ez irs gov Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. 1040ez irs gov Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. 1040ez irs gov (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. 1040ez irs gov Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. 1040ez irs gov Roth contributions, Designated Roth contributions. 1040ez irs gov Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. 1040ez irs gov Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. 1040ez irs gov Sales contracts Cancellation of, Canceled sales contract. 1040ez irs gov SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. 1040ez irs gov Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. 1040ez irs gov Self-employed persons U. 1040ez irs gov S. 1040ez irs gov citizens working for foreign employers in U. 1040ez irs gov S. 1040ez irs gov treated as, Social security and Medicare taxes. 1040ez irs gov Senior Companion Program, National Senior Service Corps programs. 1040ez irs gov Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). 1040ez irs gov Severance pay, Severance pay. 1040ez irs gov Outplacement services, Outplacement services. 1040ez irs gov Sick pay, Sick pay. 1040ez irs gov Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. 1040ez irs gov SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. 1040ez irs gov Smallpox vaccine injuries, Smallpox vaccine injuries. 1040ez irs gov Social security and Medicare taxes Foreign employers, U. 1040ez irs gov S. 1040ez irs gov citizens working for in U. 1040ez irs gov S. 1040ez irs gov , Social security and Medicare taxes. 1040ez irs gov Paid by employer, Social security and Medicare taxes paid by employer. 1040ez irs gov Social security benefits, Social security and equivalent railroad retirement benefits. 1040ez irs gov Standard deduction Recoveries, Standard deduction limit. 1040ez irs gov , Standard deduction for earlier years. 1040ez irs gov State employees Unemployment benefits paid to, State employees. 1040ez irs gov State or local governments Interest on obligations of, Interest on state and local government obligations. 1040ez irs gov State or local taxes Refunds, State tax refund. 1040ez irs gov Statutory stock option holding period, Sale of the stock. 1040ez irs gov Stock appreciation rights, Stock appreciation rights. 1040ez irs gov Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. 1040ez irs gov Grant, Grant of option. 1040ez irs gov Sale, Sale of the stock. 1040ez irs gov Stock options, statutory Exercise, Exercise of option. 1040ez irs gov Grant, Grant of option. 1040ez irs gov Sale, Sale of the stock. 1040ez irs gov Stockholder debts, Stockholder debt. 1040ez irs gov Stolen property, Stolen property. 1040ez irs gov Strike benefits, Strike and lockout benefits. 1040ez irs gov Student loans Cancellation of debt, Student loans. 1040ez irs gov Substantial risk of forfeiture, Substantial risk of forfeiture. 1040ez irs gov Substantially vested property, Substantially vested. 1040ez irs gov Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. 1040ez irs gov Supplemental unemployment benefits, Supplemental unemployment benefits. 1040ez irs gov Surviving spouse Life insurance proceeds paid to, Surviving spouse. 1040ez irs gov Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. 1040ez irs gov Tax Counseling for the Elderly, Volunteer tax counseling. 1040ez irs gov Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. 1040ez irs gov Terminal illness, Exclusion for terminal illness. 1040ez irs gov Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. 1040ez irs gov Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. 1040ez irs gov Tour guides, free tours for, Free tour. 1040ez irs gov Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. 1040ez irs gov , Repayment of benefits. 1040ez irs gov Transferable property, Transferable property. 1040ez irs gov Transit passes, Transportation, Transit pass. 1040ez irs gov Travel agencies Free tour to organizer of group of tourists, Free tour. 1040ez irs gov Travel and transportation expenses Free tours from travel agencies, Free tour. 1040ez irs gov Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. 1040ez irs gov School children, transporting of, Transporting school children. 1040ez irs gov Trusts Grantor trusts, Grantor trust. 1040ez irs gov Income, Estate and trust income. 1040ez irs gov Tuition program, qualified (QTP), Qualified tuition program (QTP). 1040ez irs gov Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. 1040ez irs gov V VA payments, VA payments. 1040ez irs gov Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. 1040ez irs gov Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. 1040ez irs gov Employer-provided, Employer-provided vehicles. 1040ez irs gov Veterans benefits, Veterans' benefits. 1040ez irs gov Disability compensation, Retroactive VA determination. 1040ez irs gov Retroactive VA determination, Retroactive VA determination. 1040ez irs gov Special statute of limitations. 1040ez irs gov , Special statute of limitations. 1040ez irs gov Viatical settlements, Viatical settlement. 1040ez irs gov Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. 1040ez irs gov Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). 1040ez irs gov W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. 1040ez irs gov Winter energy payments, Payments to reduce cost of winter energy. 1040ez irs gov Withholding Barter exchange transactions, Backup withholding. 1040ez irs gov Unemployment compensation, Tax withholding. 1040ez irs gov Work-training programs, Work-training program. 1040ez irs gov Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. 1040ez irs gov , Worksheet 1. 1040ez irs gov Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up     Home   More Online Publications