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1040x 2011 Form

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1040x 2011 Form

1040x 2011 form Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 1040x 2011 form 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. 1040x 2011 form 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. 1040x 2011 form 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. 1040x 2011 form 60 day rule, Time limit for making a rollover contribution. 1040x 2011 form 70 rule, Age 70½ rule. 1040x 2011 form , Nonresident alien spouse. 1040x 2011 form A Abandonment of home, Abandonment. 1040x 2011 form Abortion Deductibility as medical expense, Table 21-1. 1040x 2011 form Medical and Dental Expenses Checklist. 1040x 2011 form See Publication 502 for more information about these and other expenses. 1040x 2011 form Abroad, citizens traveling or working, Employees of foreign governments or international organizations. 1040x 2011 form , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. 1040x 2011 form S. 1040x 2011 form ) (see also Foreign employment) Absence, temporary, Temporary absences. 1040x 2011 form , Temporary absences. 1040x 2011 form Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. 1040x 2011 form Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. 1040x 2011 form Long-term care, Long-term care coverage. 1040x 2011 form , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. 1040x 2011 form Accidents, car, Deductible losses. 1040x 2011 form Value determination, Car value. 1040x 2011 form Willful negligence or intentional act as cause, Nondeductible losses. 1040x 2011 form Accountable plans for employee reimbursements, Accountable Plans, Related to employer. 1040x 2011 form 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. 1040x 2011 form Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. 1040x 2011 form Change in, standard deduction not allowed, Persons not eligible for the standard deduction. 1040x 2011 form Fiscal year, Accounting Periods, Fiscal year taxpayers. 1040x 2011 form , Fiscal Years Fringe benefits, Accounting period. 1040x 2011 form Accrual method taxpayers, Accrual method. 1040x 2011 form Taxes paid during tax year, deduction of, You must pay the tax during your tax year. 1040x 2011 form Accumulation distribution of trusts Tax on, Other taxes. 1040x 2011 form Accuracy-related penalties, Accuracy-related penalty. 1040x 2011 form Acknowledgment, Acknowledgment. 1040x 2011 form Activities not for profit, Activity not for profit. 1040x 2011 form Address, Name and Address Change of, Change of Address Foreign, Foreign address. 1040x 2011 form P. 1040x 2011 form O. 1040x 2011 form box, P. 1040x 2011 form O. 1040x 2011 form box. 1040x 2011 form Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. 1040x 2011 form Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. 1040x 2011 form Easements, Easements. 1040x 2011 form Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. 1040x 2011 form Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. 1040x 2011 form Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. 1040x 2011 form Sales of property, Adjusted basis. 1040x 2011 form Section 179 deduction, Depreciation and section 179 deduction. 1040x 2011 form 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. 1040x 2011 form Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. 1040x 2011 form , Adopted child. 1040x 2011 form , Adopted child. 1040x 2011 form , Taxpayer identification numbers for adoptees. 1040x 2011 form Earned income credit, Adopted child. 1040x 2011 form Adoption, Adoption Credit, Child with special needs. 1040x 2011 form ATIN, Adoption taxpayer identification number (ATIN). 1040x 2011 form , Adoption taxpayer identification number (ATIN). 1040x 2011 form Child tax credit, Adopted child. 1040x 2011 form (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. 1040x 2011 form Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. 1040x 2011 form Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. 1040x 2011 form No charitable deduction for, Personal Expenses Foreign child, Foreign child. 1040x 2011 form Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). 1040x 2011 form , Taxpayer identification numbers for aliens. 1040x 2011 form Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). 1040x 2011 form 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. 1040x 2011 form Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. 1040x 2011 form Distribution prior to age 59, Age 59½ rule. 1040x 2011 form Distribution required at age 70, IRA owners. 1040x 2011 form , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. 1040x 2011 form Retirement plan recipients over age 75, Who must use the General Rule. 1040x 2011 form 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. 1040x 2011 form (see also Fiduciaries) Income paid to, Payment to an agent. 1040x 2011 form Signing return, When someone can sign for you. 1040x 2011 form 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. 1040x 2011 form Airline club dues Not entertainment expenses, Club dues and membership fees. 1040x 2011 form Airplanes, donations of, Cars, boats, and airplanes. 1040x 2011 form Airport transportation Business-related travel expense, Table 26-1. 1040x 2011 form Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 1040x 2011 form Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. 1040x 2011 form Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. 1040x 2011 form Child's dividends, Child's Alaska Permanent Fund dividends. 1040x 2011 form Income from, You can use Form 1040EZ if all of the following apply. 1040x 2011 form , You can use Form 1040A if all of the following apply. 1040x 2011 form , Alaska Permanent Fund dividends. 1040x 2011 form Investment income not to include, Investment income. 1040x 2011 form Alaska Unemployment Compensation Fund, Contributions to state benefit funds. 1040x 2011 form Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. 1040x 2011 form Medical and Dental Expenses Checklist. 1040x 2011 form See Publication 502 for more information about these and other expenses. 1040x 2011 form Alcoholic beverages IRA prohibited transactions in, Collectibles. 1040x 2011 form Aliens, Individual taxpayer identification number (ITIN) for aliens. 1040x 2011 form , Not earned income. 1040x 2011 form Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. 1040x 2011 form , Payments not alimony. 1040x 2011 form , Payments to a third party. 1040x 2011 form , Life insurance premiums. 1040x 2011 form , Payments for jointly-owned home. 1040x 2011 form , Mortgage payments. 1040x 2011 form , Taxes and insurance. 1040x 2011 form , Other payments to a third party. 1040x 2011 form , Instruments Executed After 1984, Exception for instruments executed before 1985. 1040x 2011 form , Alimony requirements. 1040x 2011 form , Cash payment requirement. 1040x 2011 form , Payments to a third party. 1040x 2011 form , Payments designated as not alimony. 1040x 2011 form , Spouses cannot be members of the same household. 1040x 2011 form , Liability for payments after death of recipient spouse. 1040x 2011 form , Substitute payments. 1040x 2011 form , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. 1040x 2011 form , Deducting the recapture. 1040x 2011 form Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. 1040x 2011 form Reporting of income, Alimony. 1040x 2011 form Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. 1040x 2011 form Exempt-interest dividends, Alternative minimum tax treatment. 1040x 2011 form Filing requirements (Table 1-3), Figuring tax. 1040x 2011 form Incentive stock option, You can use Form 1040A if all of the following apply. 1040x 2011 form Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. 1040x 2011 form 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. 1040x 2011 form , Filing Form 1040X. 1040x 2011 form (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. 1040x 2011 form Standard deduction, change to itemized deductions, Changing your mind. 1040x 2011 form American citizens abroad, U. 1040x 2011 form S. 1040x 2011 form Citizens and Resident Aliens Living Abroad (see also Citizens outside U. 1040x 2011 form S. 1040x 2011 form ) 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. 1040x 2011 form S. 1040x 2011 form Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. 1040x 2011 form 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. 1040x 2011 form Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. 1040x 2011 form , Additional exceptions for nonqualified annuity contracts. 1040x 2011 form Estimated tax, Withholding and estimated tax. 1040x 2011 form Exclusion limit, Exclusion limit. 1040x 2011 form General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. 1040x 2011 form Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. 1040x 2011 form Purchased annuities, Purchased annuities. 1040x 2011 form Survivor's annuity, Survivors of retirees. 1040x 2011 form Guaranteed payments, Guaranteed payments. 1040x 2011 form IRAs as, Kinds of traditional IRAs. 1040x 2011 form Joint return, Joint return. 1040x 2011 form Loans from plan, Loans. 1040x 2011 form Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. 1040x 2011 form , More than one annuity. 1040x 2011 form Partly taxable payments, Partly taxable payments. 1040x 2011 form Purchased annuities, Purchased annuities. 1040x 2011 form 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. 1040x 2011 form Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. 1040x 2011 form Worksheet for computation, How to use the Simplified Method. 1040x 2011 form Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. 1040x 2011 form Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. 1040x 2011 form , Pensions and Annuities, Withholding and estimated tax. 1040x 2011 form Annulled marriages Filing status, Annulled marriages. 1040x 2011 form Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. 1040x 2011 form Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. 1040x 2011 form Real estate transactions, when required by lender, Settlement costs. 1040x 2011 form Appraisals Casualty or theft losses, Appraisal. 1040x 2011 form , Costs of photographs and appraisals. 1040x 2011 form Archer MSAs, Medical savings accounts (MSAs). 1040x 2011 form Contributions, Archer MSA contributions. 1040x 2011 form Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. 1040x 2011 form Medical and Dental Expenses Checklist. 1040x 2011 form See Publication 502 for more information about these and other expenses. 1040x 2011 form Armed forces, Types of Qualified Organizations, Table 24-1. 1040x 2011 form Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. 1040x 2011 form (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. 1040x 2011 form Dependency allotments, Armed Forces dependency allotments. 1040x 2011 form Disability pay, Disability. 1040x 2011 form Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. 1040x 2011 form Military, Military uniforms. 1040x 2011 form Military quarters allotments, Tax-exempt military quarters allowances. 1040x 2011 form Naval officers on permanent duty aboard ship, Members of the Armed Forces. 1040x 2011 form Permanent duty overseas, Members of the Armed Forces. 1040x 2011 form Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. 1040x 2011 form , Ministers' and military housing allowance. 1040x 2011 form Rehabilitative program payments, Veterans' benefits. 1040x 2011 form Reserves, Armed Forces reservists traveling more than 100 miles from home. 1040x 2011 form Retirees' pay Taxable income, Military retirement pay. 1040x 2011 form Uniforms, Military uniforms. 1040x 2011 form Wages, Military Armed Forces Retiree's pay withholding, Military retirees. 1040x 2011 form Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. 1040x 2011 form Capital gains or losses from sale or trade of, Investment interest deducted. 1040x 2011 form 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. 1040x 2011 form Fees not included in basis, Settlement costs. 1040x 2011 form At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. 1040x 2011 form ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). 1040x 2011 form Attachment of wages, Garnisheed wages. 1040x 2011 form 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. 1040x 2011 form Title to property, for preparation, filing, etc. 1040x 2011 form , Settlement costs. 1040x 2011 form Audits Travel expense records, If your return is examined. 1040x 2011 form Auto insurance Medical expenses covered by, not deductible, Table 21-1. 1040x 2011 form Medical and Dental Expenses Checklist. 1040x 2011 form See Publication 502 for more information about these and other expenses. 1040x 2011 form Automatic extension of time to file, Automatic Extension, When to file. 1040x 2011 form Form 4868, E-file options. 1040x 2011 form Automatic investment services Holding period, determination of, Automatic investment service. 1040x 2011 form Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. 1040x 2011 form Back pay, award for, Back pay awards. 1040x 2011 form Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. 1040x 2011 form Backup withholding, Backup Withholding, Backup withholding. 1040x 2011 form , Backup withholding. 1040x 2011 form Dividend income, Backup withholding. 1040x 2011 form , Reporting tax withheld. 1040x 2011 form Penalties, Penalties. 1040x 2011 form Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. 1040x 2011 form Reporting on Schedule D (Form 1040), How to report. 1040x 2011 form Claim for refund, Exceptions for special types of refunds. 1040x 2011 form , Filing a claim for refund. 1040x 2011 form Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. 1040x 2011 form Short-term capital loss, How to report bad debts. 1040x 2011 form When deductible, When deductible. 1040x 2011 form Baggage Business-related travel expense, Table 26-1. 1040x 2011 form Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 1040x 2011 form Balance due, Refund or balance due. 1040x 2011 form Bankruptcy Canceled debt not deemed to be income, Excluded debt. 1040x 2011 form Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. 1040x 2011 form Banks Automatic investment service, determination of holding period, Automatic investment service. 1040x 2011 form 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. 1040x 2011 form 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. 1040x 2011 form Basis of purchase, Bargain purchases. 1040x 2011 form Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. 1040x 2011 form Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. 1040x 2011 form Bargain purchases, Bargain purchases. 1040x 2011 form Bonds, Stocks and Bonds, Bond premium. 1040x 2011 form Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 1040x 2011 form , Partly taxable. 1040x 2011 form Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. 1040x 2011 form Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. 1040x 2011 form Other than cost, Basis Other Than Cost, Tax-exempt obligations. 1040x 2011 form , No gain or loss. 1040x 2011 form Points not to be included, Settlement costs. 1040x 2011 form , Points. 1040x 2011 form Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. 1040x 2011 form Stock or stock rights, Basis. 1040x 2011 form Tax-exempt obligations Bonds, Tax-exempt obligations. 1040x 2011 form Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. 1040x 2011 form Beneficiaries, Beneficiary of an estate or trust. 1040x 2011 form , Rollover by surviving spouse. 1040x 2011 form , Estate and trust income. 1040x 2011 form , Losses. 1040x 2011 form (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. 1040x 2011 form , Losses. 1040x 2011 form , Gifts and inheritances. 1040x 2011 form , Income from property received as a gift. 1040x 2011 form (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. 1040x 2011 form Bingo, Table 24-1. 1040x 2011 form Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. 1040x 2011 form Medical and Dental Expenses Checklist. 1040x 2011 form See Publication 502 for more information about these and other expenses. 1040x 2011 form Birth of child, Death or birth of child. 1040x 2011 form Head of household, qualifying person to file as, Death or birth. 1040x 2011 form , Death or birth. 1040x 2011 form Social security number to be obtained, Born and died in 2013. 1040x 2011 form Birth of dependent, Death or birth. 1040x 2011 form Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. 1040x 2011 form Guide dogs, deductible as medical expense, Table 21-1. 1040x 2011 form Medical and Dental Expenses Checklist. 1040x 2011 form See Publication 502 for more information about these and other expenses. 1040x 2011 form 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. 1040x 2011 form Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. 1040x 2011 form Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 1040x 2011 form Donations of, Cars, boats, and airplanes. 1040x 2011 form Body scan, Table 21-1. 1040x 2011 form Medical and Dental Expenses Checklist. 1040x 2011 form See Publication 502 for more information about these and other expenses. 1040x 2011 form Bona fide business purpose Travel expenses, Bona fide business purpose. 1040x 2011 form Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. 1040x 2011 form , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. 1040x 2011 form Convertible bonds, Convertible stocks and bonds. 1040x 2011 form Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. 1040x 2011 form Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. 1040x 2011 form Retirement of, Retirement bonds. 1040x 2011 form , Redemption or retirement of bonds. 1040x 2011 form Sale of, Bonds Sold Between Interest Dates Savings, U. 1040x 2011 form S. 1040x 2011 form Savings Bonds, Series HH bonds. 1040x 2011 form , Series EE and series I bonds. 1040x 2011 form Sold at premium, computation of adjusted basis, Bond premium. 1040x 2011 form State or local government, tax-exempt, Tax-exempt state and local government bonds. 1040x 2011 form Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. 1040x 2011 form , Employee awards or bonuses. 1040x 2011 form Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. 1040x 2011 form Borrowed funds, Loans. 1040x 2011 form , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. 1040x 2011 form Bottled water, Table 21-1. 1040x 2011 form Medical and Dental Expenses Checklist. 1040x 2011 form See Publication 502 for more information about these and other expenses. 1040x 2011 form Boy Scouts Charitable contributions to, Examples. 1040x 2011 form , Table 24-1. 1040x 2011 form Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. 1040x 2011 form Medical and Dental Expenses Checklist. 1040x 2011 form See Publication 502 for more information about these and other expenses. 1040x 2011 form Breach of contract Damages as income, Court awards and damages. 1040x 2011 form employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. 1040x 2011 form Medical and Dental Expenses Checklist. 1040x 2011 form See Publication 502 for more information about these and other expenses. 1040x 2011 form Bribes, Bribes. 1040x 2011 form , 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. 1040x 2011 form , Brokers' commissions. 1040x 2011 form Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. 1040x 2011 form 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. 1040x 2011 form Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. 1040x 2011 form Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. 1040x 2011 form , Allowances and reimbursements. 1040x 2011 form Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. 1040x 2011 form 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. 1040x 2011 form Basis for depreciation, Basis for depreciation. 1040x 2011 form 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. 1040x 2011 form Business tax credits Claim for refund, Exceptions for special types of refunds. 1040x 2011 form Business use of home, Home Office C Cafeteria plans, Cafeteria plans. 1040x 2011 form Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. 1040x 2011 form Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. 1040x 2011 form Campaign contributions, Campaign contributions. 1040x 2011 form , Table 24-1. 1040x 2011 form 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. 1040x 2011 form Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. 1040x 2011 form Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. 1040x 2011 form Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. 1040x 2011 form Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. 1040x 2011 form , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. 1040x 2011 form Carryover of, Long-term gains and losses. 1040x 2011 form , Capital loss carryover. 1040x 2011 form Worksheet, Figuring your carryover. 1040x 2011 form 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. 1040x 2011 form , Capital gain distributions and qualified dividends. 1040x 2011 form Collectibles, Investment interest deducted. 1040x 2011 form Deductions, Capital Losses Limit on, Limit on deduction. 1040x 2011 form Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. 1040x 2011 form , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. 1040x 2011 form Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. 1040x 2011 form 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. 1040x 2011 form , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. 1040x 2011 form Net long-term capital loss, Long-term gains and losses. 1040x 2011 form Sale of personal items, Sale of personal items. 1040x 2011 form Sale or trade of property held more than 1 year, Long-term or short-term. 1040x 2011 form , Long-term gains and losses. 1040x 2011 form 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. 1040x 2011 form State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. 1040x 2011 form Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. 1040x 2011 form Total net loss, Total net gain or loss. 1040x 2011 form Undistributed gains, Long-term gains and losses. 1040x 2011 form Credit for tax on, Undistributed capital gains of mutual funds and REITs. 1040x 2011 form , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. 1040x 2011 form Car pools, Car pools. 1040x 2011 form , Car pools. 1040x 2011 form Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. 1040x 2011 form Carryovers Capital loss, Long-term gains and losses. 1040x 2011 form , Capital loss carryover. 1040x 2011 form Worksheet, Figuring your carryover. 1040x 2011 form Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. 1040x 2011 form , 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. 1040x 2011 form Value determination, Car value. 1040x 2011 form Willful negligence or intentional act as cause, Nondeductible losses. 1040x 2011 form Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. 1040x 2011 form 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. 1040x 2011 form Books to determine fair market value, Car value. 1040x 2011 form Business and personal use, allocation between, Business and personal use. 1040x 2011 form , Separating expenses. 1040x 2011 form Business-related travel expenses, Table 26-1. 1040x 2011 form Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 1040x 2011 form Car pools, Car pools. 1040x 2011 form Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 1040x 2011 form Charitable organization service, use for, Car expenses. 1040x 2011 form Depreciation, Depreciation and section 179 deductions. 1040x 2011 form Donations of, Cars, boats, and airplanes. 1040x 2011 form Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). 1040x 2011 form Form 2106 or 2106-EZ, how to fill out, Car expenses. 1040x 2011 form Hauling tools or instruments, Hauling tools or instruments. 1040x 2011 form Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. 1040x 2011 form Medical transportation, Table 21-1. 1040x 2011 form Medical and Dental Expenses Checklist. 1040x 2011 form See Publication 502 for more information about these and other expenses. 1040x 2011 form , Transportation, Car expenses. 1040x 2011 form 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. 1040x 2011 form Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. 1040x 2011 form Work-related education, transportation for, Using your car. 1040x 2011 form Cash Dividends paid as, Introduction Rebates, Cash rebates. 1040x 2011 form Sales of property for, Payment of cash. 1040x 2011 form Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. 1040x 2011 form Bad debts, Basis in bad debt required. 1040x 2011 form Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. 1040x 2011 form Taxes paid during tax year, deduction of, You must pay the tax during your tax year. 1040x 2011 form Worthless securities and negotiable promissory notes, Worthless securities. 1040x 2011 form Cash rebates, Cash rebates. 1040x 2011 form Casualties, Home destroyed or condemned. 1040x 2011 form Casualty insurance Premiums not in property basis, Settlement costs. 1040x 2011 form Reimbursements from, Casualty insurance and other reimbursements. 1040x 2011 form Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). 1040x 2011 form , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. 1040x 2011 form , Involuntary Conversions, Adjusted Basis, Adjustments to basis. 1040x 2011 form Amount of loss, Figuring a Loss Appraisals, Appraisal. 1040x 2011 form , Costs of photographs and appraisals. 1040x 2011 form Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. 1040x 2011 form Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. 1040x 2011 form Photographs and appraisals, Costs of photographs and appraisals. 1040x 2011 form Deductible losses, Deductible losses. 1040x 2011 form $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. 1040x 2011 form Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. 1040x 2011 form Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. 1040x 2011 form , Disaster relief. 1040x 2011 form (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. 1040x 2011 form Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. 1040x 2011 form Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). 1040x 2011 form Nondeductible losses, Deductible losses. 1040x 2011 form Proof of loss, Casualty loss proof. 1040x 2011 form Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. 1040x 2011 form Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. 1040x 2011 form , 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. 1040x 2011 form Certificates of deposit (CDs), Certificates of deposit (CDs). 1040x 2011 form , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. 1040x 2011 form Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. 1040x 2011 form Change of address, Change of Address Change of name, Name change. 1040x 2011 form , Name changed. 1040x 2011 form 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. 1040x 2011 form Examples of Charitable Contributions—A Quick Check, Token items. 1040x 2011 form , Written statement. 1040x 2011 form , 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. 1040x 2011 form , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. 1040x 2011 form , Capital gain property. 1040x 2011 form , Amount of deduction — general rule. 1040x 2011 form , Bargain sales. 1040x 2011 form , When To Deduct, Time of making contribution. 1040x 2011 form , Noncash Contributions, Additional records. 1040x 2011 form , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). 1040x 2011 form Charity benefit events Deduction amount for charitable contributions, Charity benefit events. 1040x 2011 form Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. 1040x 2011 form Checks As charitable contributions, Checks. 1040x 2011 form Canceled checks as evidence of travel expenses, Canceled check. 1040x 2011 form Constructive receipt of, Check received or available. 1040x 2011 form Child Foster child, Rule 10. 1040x 2011 form You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. 1040x 2011 form You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. 1040x 2011 form Child and dependent care credit, You can use Form 1040A if all of the following apply. 1040x 2011 form Due diligence, Getting the information. 1040x 2011 form Earned income, Earned income. 1040x 2011 form Full-time student, Rule for student-spouse or spouse not able to care for self. 1040x 2011 form Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. 1040x 2011 form Child care, You can use Form 1040A if all of the following apply. 1040x 2011 form Babysitting, Babysitting. 1040x 2011 form Care providers, Childcare providers. 1040x 2011 form Expenses, Child care expenses. 1040x 2011 form Nursing care for healthy baby, not deductible as medical expense, Table 21-1. 1040x 2011 form Medical and Dental Expenses Checklist. 1040x 2011 form See Publication 502 for more information about these and other expenses. 1040x 2011 form Child custody, Custodial parent and noncustodial parent. 1040x 2011 form Child support, Child support payments. 1040x 2011 form Alimony, difference from, Payments not alimony. 1040x 2011 form , Alimony requirements. 1040x 2011 form , Child support. 1040x 2011 form Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. 1040x 2011 form , Child tax credit. 1040x 2011 form , 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. 1040x 2011 form 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. 1040x 2011 form Birth of child Head of household, qualifying person to file as, Death or birth. 1040x 2011 form , Death or birth. 1040x 2011 form Social security number to be obtained, Born and died in 2013. 1040x 2011 form Care providers, Childcare providers. 1040x 2011 form (see also Child care) Child's tax, figuring of, Step 3. 1040x 2011 form Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. 1040x 2011 form Credit for, Who Should File, You can use Form 1040A if all of the following apply. 1040x 2011 form (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. 1040x 2011 form Death of child Head of household, qualifying person to file as, Death or birth. 1040x 2011 form , Death or birth. 1040x 2011 form Deductions, Line 2 (deductions). 1040x 2011 form Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. 1040x 2011 form Filing requirements, Child's earnings. 1040x 2011 form As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. 1040x 2011 form , Income from property received as a gift. 1040x 2011 form Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. 1040x 2011 form Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. 1040x 2011 form Investment income of, Tax on unearned income of certain children. 1040x 2011 form 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. 1040x 2011 form Kidnapped, Kidnapped child. 1040x 2011 form , Kidnapped child. 1040x 2011 form Net unearned income, figuring of, Step 1. 1040x 2011 form Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. 1040x 2011 form Property received as gift, income from, Income from property received as a gift. 1040x 2011 form Signing return, parent for child, Spouse unable to sign. 1040x 2011 form Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. 1040x 2011 form Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. 1040x 2011 form Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. 1040x 2011 form Unearned income of, Tax on unearned income of certain children. 1040x 2011 form 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. 1040x 2011 form Unearned income defined, Unearned income defined. 1040x 2011 form 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. 1040x 2011 form Churches, temples, etc. 1040x 2011 form Charitable contributions to, Examples. 1040x 2011 form , Table 24-1. 1040x 2011 form Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. 1040x 2011 form Citizen or resident test, Citizen or Resident Test Citizens outside U. 1040x 2011 form S. 1040x 2011 form Business travel outside U. 1040x 2011 form S. 1040x 2011 form , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. 1040x 2011 form Standard meal allowance, Standard meal allowance for areas outside the continental United States. 1040x 2011 form Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. 1040x 2011 form S. 1040x 2011 form Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. 1040x 2011 form Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. 1040x 2011 form Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. 1040x 2011 form Civil service retirement benefits, Civil service retirement benefits. 1040x 2011 form Civil suits, Court awards and damages. 1040x 2011 form (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. 1040x 2011 form 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. 1040x 2011 form , Ministers' and military housing allowance. 1040x 2011 form Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. 1040x 2011 form 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. 1040x 2011 form Closing costs Real property transactions, Settlement costs. 1040x 2011 form Sale of home, Settlement fees or closing costs. 1040x 2011 form Clothing Military, Military uniforms. 1040x 2011 form Moth damage, not casualty loss, Progressive deterioration. 1040x 2011 form Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. 1040x 2011 form Used clothing, charitable deduction for fair market value, Used clothing and household items. 1040x 2011 form work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. 1040x 2011 form Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. 1040x 2011 form Coal and iron ore, Coal and iron ore. 1040x 2011 form Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. 1040x 2011 form Gains or losses from sale or trade of, Investment interest deducted. 1040x 2011 form IRA investment in, Investment in Collectibles, Exception. 1040x 2011 form College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. 1040x 2011 form , Table 24-1. 1040x 2011 form Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. 1040x 2011 form Education costs, Qualified tuition programs (QTPs). 1040x 2011 form (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. 1040x 2011 form Commission drivers Deduction of expenses, Statutory employees. 1040x 2011 form Commissions, Supplemental Wages Advance, Advance commissions and other earnings. 1040x 2011 form IRAs with brokers, Brokers' commissions. 1040x 2011 form , Brokers' commissions. 1040x 2011 form Property basis to include when buyer pays, Settlement costs. 1040x 2011 form Sharing of (kickbacks), Kickbacks. 1040x 2011 form Unearned, deduction for repayment of, Advance commissions and other earnings. 1040x 2011 form Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. 1040x 2011 form Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. 1040x 2011 form , Community property. 1040x 2011 form Alimony, difference from, Payments not alimony. 1040x 2011 form IRAs, Community property laws. 1040x 2011 form Married filing separately, Community property states. 1040x 2011 form Medical and dental expenses, Community property states. 1040x 2011 form Commuting expenses, Commuting expenses. 1040x 2011 form , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. 1040x 2011 form Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. 1040x 2011 form Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. 1040x 2011 form Unemployment, Unemployment compensation. 1040x 2011 form Computation of tax, Computations Equal amounts, Equal amounts. 1040x 2011 form Negative amounts, Negative amounts. 1040x 2011 form Rounding off dollars, Rounding off dollars. 1040x 2011 form Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. 1040x 2011 form , Condemnations. 1040x 2011 form Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. 1040x 2011 form Period of ownership and use, Previous home destroyed or condemned. 1040x 2011 form Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. 1040x 2011 form Constructive receipt of income, Constructive receipt. 1040x 2011 form , Payment to an agent. 1040x 2011 form , Constructive receipt. 1040x 2011 form Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. 1040x 2011 form , Contributions, Table 24-1. 1040x 2011 form 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. 1040x 2011 form Political, Political Contributions Reservist repayments, Qualified reservist repayments. 1040x 2011 form Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. 1040x 2011 form Related party transactions, Losses on sales or trades of property. 1040x 2011 form Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. 1040x 2011 form Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. 1040x 2011 form Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. 1040x 2011 form 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. 1040x 2011 form Sale or trade of Form 1099-S to report, Form 1099-S transactions. 1040x 2011 form Period of ownership and use, Cooperative apartment. 1040x 2011 form Cooperatives Patronage dividends, Patronage dividends. 1040x 2011 form Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. 1040x 2011 form Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. 1040x 2011 form , Losses on sales or trades of property. 1040x 2011 form Director fees as self-employment income, Corporate director. 1040x 2011 form Reorganizations and nontaxable trade of stock, Corporate reorganizations. 1040x 2011 form Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. 1040x 2011 form Medical and Dental Expenses Checklist. 1040x 2011 form See Publication 502 for more information about these and other expenses. 1040x 2011 form Cosmetics Not deductible as medical expense, Table 21-1. 1040x 2011 form Medical and Dental Expenses Checklist. 1040x 2011 form See Publication 502 for more information about these and other expenses. 1040x 2011 form Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 1040x 2011 form , Partly taxable. 1040x 2011 form Cost-of-living allowances, Government cost-of-living allowances. 1040x 2011 form Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. 1040x 2011 form Examples of Charitable Contributions—A Quick Check, Membership fees or dues. 1040x 2011 form Entertainment expense deduction not allowed, Club dues and membership fees. 1040x 2011 form Coupon bonds, Coupon bonds. 1040x 2011 form Court awards and damages (see Damages from lawsuits) Cousin, Cousin. 1040x 2011 form Coverdell ESAs Additional tax on, Other taxes. 1040x 2011 form CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. 1040x 2011 form Charitable contributions charged to, Credit card. 1040x 2011 form Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. 1040x 2011 form , Credit for child and dependent care expenses. 1040x 2011 form 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. 1040x 2011 form , Credit for the elderly or the disabled. 1040x 2011 form Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. 1040x 2011 form Credit reports Costs not included in property basis, Settlement costs. 1040x 2011 form Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. 1040x 2011 form , Earned income credit. 1040x 2011 form , Credit for child and dependent care expenses. 1040x 2011 form , Credit for the elderly or the disabled. 1040x 2011 form , Earned income credit. 1040x 2011 form , Credit for child and dependent care expenses. 1040x 2011 form , Credit for the elderly or the disabled. 1040x 2011 form , Earned income credit. 1040x 2011 form 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. 1040x 2011 form , 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. 1040x 2011 form Medical and Dental Expenses Checklist. 1040x 2011 form See Publication 502 for more information about these and other expenses. 1040x 2011 form Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. 1040x 2011 form Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. 1040x 2011 form Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. 1040x 2011 form Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. 1040x 2011 form D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. 1040x 2011 form , Disaster relief. 1040x 2011 form (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. 1040x 2011 form 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. 1040x 2011 form , Childcare providers. 1040x 2011 form , Care outside your home. 1040x 2011 form (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. 1040x 2011 form 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. 1040x 2011 form Death of dependent, Death or birth. 1040x 2011 form Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. 1040x 2011 form , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. 1040x 2011 form Paid by another, Debts paid for you. 1040x 2011 form Payoff of debt included in sales transaction, Debt paid off. 1040x 2011 form Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. 1040x 2011 form Refund offset against, Refunds. 1040x 2011 form , Offset against debts. 1040x 2011 form Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. 1040x 2011 form Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. 1040x 2011 form Due dates, Filing for a decedent. 1040x 2011 form Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. 1040x 2011 form Spouse's death, Spouse died during the year. 1040x 2011 form , Spouse died. 1040x 2011 form Standard deduction, Decedent's final return. 1040x 2011 form Transfer of property at death, Other property transactions. 1040x 2011 form Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. 1040x 2011 form Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. 1040x 2011 form , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. 1040x 2011 form , 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. 1040x 2011 form 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. 1040x 2011 form Interest (see Interest payments) Investment expenses, Investment expenses. 1040x 2011 form IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. 1040x 2011 form Medical and Dental Expenses Checklist. 1040x 2011 form See Publication 502 for more information about these and other expenses. 1040x 2011 form Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. 1040x 2011 form (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. 1040x 2011 form Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. 1040x 2011 form Performing artists' expenses, Expenses of certain performing artists. 1040x 2011 form Prepaid insurance premiums, Prepaid insurance premiums. 1040x 2011 form Prescription medicines, Table 21-1. 1040x 2011 form Medical and Dental Expenses Checklist. 1040x 2011 form See Publication 502 for more information about these and other expenses. 1040x 2011 form Rental expenses, When to deduct. 1040x 2011 form Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. 1040x 2011 form Car expenses, Depreciation and section 179 deductions. 1040x 2011 form 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. 1040x 2011 form Stop-smoking programs, Table 21-1. 1040x 2011 form Medical and Dental Expenses Checklist. 1040x 2011 form See Publication 502 for more information about these and other expenses. 1040x 2011 form 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. 1040x 2011 form Recording fees, basis to include, Real estate taxes. 1040x 2011 form Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. 1040x 2011 form Nonqualified plans, Nonqualified deferred compensation plans. 1040x 2011 form Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. 1040x 2011 form Delivery services, Private delivery services. 1040x 2011 form Business-related travel expense, Table 26-1. 1040x 2011 form Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 1040x 2011 form Demutualization of life insurance companies, Demutualization of life insurance companies. 1040x 2011 form Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. 1040x 2011 form Medical and Dental Expenses Checklist. 1040x 2011 form See Publication 502 for more information about these and other expenses. 1040x 2011 form Dependent care Benefits, Dependent care benefits. 1040x 2011 form , Dependent Care Benefits Center, Dependent care center. 1040x 2011 form 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. 1040x 2011 form , Exception for adopted child. 1040x 2011 form , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 1040x 2011 form (see also Child tax credit) Birth of, Death or birth. 1040x 2011 form Born and died within year, Exception. 1040x 2011 form , Born and died in 2013. 1040x 2011 form Death of, Death or birth. 1040x 2011 form 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. 1040x 2011 form 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. 1040x 2011 form Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). 1040x 2011 form , Taxpayer identification numbers for aliens. 1040x 2011 form Alien dependents, Born and died in 2013. 1040x 2011 form Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. 1040x 2011 form Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. 1040x 2011 form Deposits, Fees and deposits. 1040x 2011 form Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. 1040x 2011 form Depreciation Adjustment to basis for, Depreciation and section 179 deduction. 1040x 2011 form Cars, Depreciation and section 179 deductions. 1040x 2011 form Change of use of property, Basis for depreciation. 1040x 2011 form Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. 1040x 2011 form 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. 1040x 2011 form Land, no depreciation of, Land. 1040x 2011 form Rental property, Depreciation. 1040x 2011 form , Depreciation Designated Roth Account Defined. 1040x 2011 form , Designated Roth accounts. 1040x 2011 form Designated Roth account, Designated Roth accounts. 1040x 2011 form , Designated Roth accounts. 1040x 2011 form Destroyed records, Destroyed records. 1040x 2011 form Diaper service, Table 21-1. 1040x 2011 form Medical and Dental Expenses Checklist. 1040x 2011 form See Publication 502 for more information about these and other expenses. 1040x 2011 form Differential wage payments, Differential wage payments. 1040x 2011 form Differential wages Wages for reservists Military reserves, Differential wage payments. 1040x 2011 form Direct deposit of refunds, Refunds Directors' fees, Corporate director. 1040x 2011 form Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. 1040x 2011 form , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. 1040x 2011 form Armed forces, Disability. 1040x 2011 form Blind (see Blind persons) Cafeteria plans, Cafeteria plans. 1040x 2011 form 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. 1040x 2011 form Medical and Dental Expenses Checklist. 1040x 2011 form See Publication 502 for more information about these and other expenses. 1040x 2011 form Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. 1040x 2011 form Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. 1040x 2011 form Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. 1040x 2011 form Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. 1040x 2011 form Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. 1040x 2011 form Social security and railroad retirement benefits, deductions for, Disability payments. 1040x 2011 form Special school or home for, deductibility of medical expense, Table 21-1. 1040x 2011 form Medical and Dental Expenses Checklist. 1040x 2011 form See Publication 502 for more information about these and other expenses. 1040x 2011 form Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. 1040x 2011 form Workers' compensation, Workers' Compensation Disability Income, Disability income. 1040x 2011 form Disability benefits Earned income credit, Form 4029. 1040x 2011 form Disability insurance payments Earned income credit, Disability insurance payments. 1040x 2011 form Disability, permanent and total disability, Permanent and total disability. 1040x 2011 form Disabled Child, Permanently and totally disabled. 1040x 2011 form Dependent, Disabled dependent working at sheltered workshop. 1040x 2011 form Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. 1040x 2011 form , Disaster relief payments. 1040x 2011 form , Disaster relief. 1040x 2011 form (see also Terrorist attacks) Cash gifts to victims, Cash gifts. 1040x 2011 form Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. 1040x 2011 form Unemployment assistance, Types of unemployment compensation. 1040x 2011 form Employer's emergency disaster fund, Employer's emergency disaster fund. 1040x 2011 form Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. 1040x 2011 form Grants or payments, Disaster relief grants. 1040x 2011 form Replacement of lost or destroyed property, Disaster relief. 1040x 2011 form Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. 1040x 2011 form , Adjusted Basis Disclosure statement, Disclosure statement. 1040x 2011 form 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. 1040x 2011 form Distributions, Eligible rollover distributions. 1040x 2011 form (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). 1040x 2011 form Qualified reservist, Qualified reservist distributions. 1040x 2011 form Required minimum distributions, Required distributions. 1040x 2011 form , Required distributions. 1040x 2011 form , 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. 1040x 2011 form Dividends, Dividends and Other Distributions, Form 1099-DIV. 1040x 2011 form , More information. 1040x 2011 form (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. 1040x 2011 form Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. 1040x 2011 form 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. 1040x 2011 form Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. 1040x 2011 form Insurance dividends, Dividends on insurance policies. 1040x 2011 form Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. 1040x 2011 form Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. 1040x 2011 form Qualified, Qualified Dividends, Qualified dividends. 1040x 2011 form Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. 1040x 2011 form Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. 1040x 2011 form Sold stock, Dividends on stock sold. 1040x 2011 form Stockholder debts when canceled as, Stockholder debt. 1040x 2011 form Veterans' insurance, Dividends on veterans' insurance. 1040x 2011 form Divorced parents, Children of divorced or separated parents (or parents who live apart). 1040x 2011 form , Applying this special rule to divorced or separated parents (or parents who live apart). 1040x 2011 form Divorced taxpayers, Alimony. 1040x 2011 form (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. 1040x 2011 form Child custody, Custodial parent and noncustodial parent. 1040x 2011 form Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. 1040x 2011 form Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. 1040x 2011 form , Divorced persons. 1040x 2011 form IRAs, Kay Bailey Hutchison Spousal IRA. 1040x 2011 form , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. 1040x 2011 form Mortgage interest, payment as alimony, Divorced or separated individuals. 1040x 2011 form Personal exemption, Divorced or separated spouse. 1040x 2011 form Real estate taxes, allocation of, Divorced individuals. 1040x 2011 form Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. 1040x 2011 form Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. 1040x 2011 form Domestic help Withholding, Household workers. 1040x 2011 form Domestic help, no exemption for, Housekeepers, maids, or servants. 1040x 2011 form
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Page Last Reviewed or Updated: 24-Mar-2014

The 1040x 2011 Form

1040x 2011 form 18. 1040x 2011 form   Alimony Table of Contents IntroductionSpouse or former spouse. 1040x 2011 form Divorce or separation instrument. 1040x 2011 form Useful Items - You may want to see: General RulesMortgage payments. 1040x 2011 form Taxes and insurance. 1040x 2011 form Other payments to a third party. 1040x 2011 form Instruments Executed After 1984Payments to a third party. 1040x 2011 form Exception. 1040x 2011 form Substitute payments. 1040x 2011 form Specifically designated as child support. 1040x 2011 form Contingency relating to your child. 1040x 2011 form Clearly associated with a contingency. 1040x 2011 form How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule Introduction This chapter discusses the rules that apply if you pay or receive alimony. 1040x 2011 form It covers the following topics. 1040x 2011 form What payments are alimony. 1040x 2011 form What payments are not alimony, such as child support. 1040x 2011 form How to deduct alimony you paid. 1040x 2011 form How to report alimony you received as income. 1040x 2011 form Whether you must recapture the tax benefits of alimony. 1040x 2011 form Recapture means adding back in your income all or part of a deduction you took in a prior year. 1040x 2011 form Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. 1040x 2011 form It does not include voluntary payments that are not made under a divorce or separation instrument. 1040x 2011 form Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. 1040x 2011 form Although this chapter is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. 1040x 2011 form To be alimony, a payment must meet certain requirements. 1040x 2011 form Different requirements generally apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. 1040x 2011 form This chapter discusses the rules for payments under instruments executed after 1984. 1040x 2011 form If you need the rules for payments under pre-1985 instruments, get and keep a copy of the 2004 version of Publication 504. 1040x 2011 form That was the last year the information on pre-1985 instruments was included in Publication 504. 1040x 2011 form Use Table 18-1 in this chapter as a guide to determine whether certain payments are considered alimony. 1040x 2011 form Definitions. 1040x 2011 form   The following definitions apply throughout this chapter. 1040x 2011 form Spouse or former spouse. 1040x 2011 form   Unless otherwise stated, the term “spouse” includes former spouse. 1040x 2011 form Divorce or separation instrument. 1040x 2011 form   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. 1040x 2011 form This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). 1040x 2011 form Useful Items - You may want to see: Publication 504 Divorced or Separated Individuals General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. 1040x 2011 form Payments not alimony. 1040x 2011 form   Not all payments under a divorce or separation instrument are alimony. 1040x 2011 form Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained under Community Property in Publication 504, Payments to keep up the payer's property, or Use of the payer's property. 1040x 2011 form Payments to a third party. 1040x 2011 form   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. 1040x 2011 form These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. 1040x 2011 form ), taxes, tuition, etc. 1040x 2011 form The payments are treated as received by your spouse and then paid to the third party. 1040x 2011 form Life insurance premiums. 1040x 2011 form   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. 1040x 2011 form Payments for jointly-owned home. 1040x 2011 form   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse, some of your payments may be alimony. 1040x 2011 form Mortgage payments. 1040x 2011 form   If you must pay all the mortgage payments (principal and interest) on a jointly-owned home, and they otherwise qualify as alimony, you can deduct one-half of the total payments as alimony. 1040x 2011 form If you itemize deductions and the home is a qualified home, you can claim one-half of the interest in figuring your deductible interest. 1040x 2011 form Your spouse must report one-half of the payments as alimony received. 1040x 2011 form If your spouse itemizes deductions and the home is a qualified home, he or she can claim one-half of the interest on the mortgage in figuring deductible interest. 1040x 2011 form Taxes and insurance. 1040x 2011 form   If you must pay all the real estate taxes or insurance on a home held as tenants in common, you can deduct one-half of these payments as alimony. 1040x 2011 form Your spouse must report one-half of these payments as alimony received. 1040x 2011 form If you and your spouse itemize deductions, you can each claim one-half of the real estate taxes and none of the home insurance. 1040x 2011 form    If your home is held as tenants by the entirety or joint tenants, none of your payments for taxes or insurance are alimony. 1040x 2011 form But if you itemize deductions, you can claim all of the real estate taxes and none of the home insurance. 1040x 2011 form Other payments to a third party. 1040x 2011 form   If you made other third-party payments, see Publication 504 to see whether any part of the payments qualifies as alimony. 1040x 2011 form Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. 1040x 2011 form Exception for instruments executed before 1985. 1040x 2011 form   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. 1040x 2011 form A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. 1040x 2011 form A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. 1040x 2011 form   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, get the 2004 version of Publication 504 at www. 1040x 2011 form irs. 1040x 2011 form gov/pub504. 1040x 2011 form Example 1. 1040x 2011 form In November 1984, you and your former spouse executed a written separation agreement. 1040x 2011 form In February 1985, a decree of divorce was substituted for the written separation agreement. 1040x 2011 form The decree of divorce did not change the terms for the alimony you pay your former spouse. 1040x 2011 form The decree of divorce is treated as executed before 1985. 1040x 2011 form Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. 1040x 2011 form Example 2. 1040x 2011 form Assume the same facts as in Example 1 except that the decree of divorce changed the amount of the alimony. 1040x 2011 form In this example, the decree of divorce is not treated as executed before 1985. 1040x 2011 form The alimony payments are subject to the rules for payments under instruments executed after 1984. 1040x 2011 form Alimony requirements. 1040x 2011 form   A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. 1040x 2011 form The payment is in cash. 1040x 2011 form The instrument does not designate the payment as not alimony. 1040x 2011 form Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. 1040x 2011 form There is no liability to make any payment (in cash or property) after the death of the recipient spouse. 1040x 2011 form The payment is not treated as child support. 1040x 2011 form Each of these requirements is discussed below. 1040x 2011 form Cash payment requirement. 1040x 2011 form   Only cash payments, including checks and money orders, qualify as alimony. 1040x 2011 form The following do not qualify as alimony. 1040x 2011 form Transfers of services or property (including a debt instrument of a third party or an annuity contract). 1040x 2011 form Execution of a debt instrument by the payer. 1040x 2011 form The use of the payer's property. 1040x 2011 form Payments to a third party. 1040x 2011 form   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. 1040x 2011 form See Payments to a third party under General Rules, earlier. 1040x 2011 form   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. 1040x 2011 form The payments are in lieu of payments of alimony directly to your spouse. 1040x 2011 form The written request states that both spouses intend the payments to be treated as alimony. 1040x 2011 form You receive the written request from your spouse before you file your return for the year you made the payments. 1040x 2011 form Payments designated as not alimony. 1040x 2011 form   You and your spouse can designate that otherwise qualifying payments are not alimony. 1040x 2011 form You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. 1040x 2011 form For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). 1040x 2011 form If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. 1040x 2011 form   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. 1040x 2011 form The copy must be attached each year the designation applies. 1040x 2011 form Spouses cannot be members of the same household. 1040x 2011 form    Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. 1040x 2011 form A home you formerly shared is considered one household, even if you physically separate yourselves in the home. 1040x 2011 form   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. 1040x 2011 form Exception. 1040x 2011 form   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. 1040x 2011 form Table 18-1. 1040x 2011 form Alimony Requirements (Instruments Executed After 1984) Payments ARE alimony if all of the following are true: Payments are NOT alimony if any of the following are true: Payments are required by a divorce or separation instrument. 1040x 2011 form Payments are not required by a divorce or separation instrument. 1040x 2011 form Payer and recipient spouse do not file a joint return with each other. 1040x 2011 form Payer and recipient spouse file a joint return with each other. 1040x 2011 form Payment is in cash (including checks or money orders). 1040x 2011 form Payment is: Not in cash, A noncash property settlement, Spouse's part of community income, or To keep up the payer's property. 1040x 2011 form Payment is not designated in the instrument as not alimony. 1040x 2011 form Payment is designated in the instrument as not alimony. 1040x 2011 form Spouses legally separated under a decree of divorce or separate maintenance are not members of the same household. 1040x 2011 form Spouses legally separated under a decree of divorce or separate maintenance are members of the same household. 1040x 2011 form Payments are not required after death of the recipient spouse. 1040x 2011 form Payments are required after death of the recipient spouse. 1040x 2011 form Payment is not treated as child support. 1040x 2011 form Payment is treated as child support. 1040x 2011 form These payments are deductible by the payer and includible in income by the recipient. 1040x 2011 form These payments are neither deductible by the payer nor includible in income by the recipient. 1040x 2011 form Liability for payments after death of recipient spouse. 1040x 2011 form   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony, whether made before or after the death. 1040x 2011 form If all of the payments would continue, then none of the payments made before or after the death are alimony. 1040x 2011 form   The divorce or separation instrument does not have to expressly state that the payments cease upon the death of your spouse if, for example, the liability for continued payments would end under state law. 1040x 2011 form Example. 1040x 2011 form You must pay your former spouse $10,000 in cash each year for 10 years. 1040x 2011 form Your divorce decree states that the payments will end upon your former spouse's death. 1040x 2011 form You must also pay your former spouse or your former spouse's estate $20,000 in cash each year for 10 years. 1040x 2011 form The death of your spouse would not terminate these payments under state law. 1040x 2011 form The $10,000 annual payments may qualify as alimony. 1040x 2011 form The $20,000 annual payments that do not end upon your former spouse's death are not alimony. 1040x 2011 form Substitute payments. 1040x 2011 form   If you must make any payments in cash or property after your spouse's death as a substitute for continuing otherwise qualifying payments before the death, the otherwise qualifying payments are not alimony. 1040x 2011 form To the extent that your payments begin, accelerate, or increase because of the death of your spouse, otherwise qualifying payments you made may be treated as payments that were not alimony. 1040x 2011 form Whether or not such payments will be treated as not alimony depends on all the facts and circumstances. 1040x 2011 form Example 1. 1040x 2011 form Under your divorce decree, you must pay your former spouse $30,000 annually. 1040x 2011 form The payments will stop at the end of 6 years or upon your former spouse's death, if earlier. 1040x 2011 form Your former spouse has custody of your minor children. 1040x 2011 form The decree provides that if any child is still a minor at your spouse's death, you must pay $10,000 annually to a trust until the youngest child reaches the age of majority. 1040x 2011 form The trust income and corpus (principal) are to be used for your children's benefit. 1040x 2011 form These facts indicate that the payments to be made after your former spouse's death are a substitute for $10,000 of the $30,000 annual payments. 1040x 2011 form Of each of the $30,000 annual payments, $10,000 is not alimony. 1040x 2011 form Example 2. 1040x 2011 form Under your divorce decree, you must pay your former spouse $30,000 annually. 1040x 2011 form The payments will stop at the end of 15 years or upon your former spouse's death, if earlier. 1040x 2011 form The decree provides that if your former spouse dies before the end of the 15-year period, you must pay the estate the difference between $450,000 ($30,000 × 15) and the total amount paid up to that time. 1040x 2011 form For example, if your spouse dies at the end of the tenth year, you must pay the estate $150,000 ($450,000 − $300,000). 1040x 2011 form These facts indicate that the lump-sum payment to be made after your former spouse's death is a substitute for the full amount of the $30,000 annual payments. 1040x 2011 form None of the annual payments are alimony. 1040x 2011 form The result would be the same if the payment required at death were to be discounted by an appropriate interest factor to account for the prepayment. 1040x 2011 form Child support. 1040x 2011 form   A payment that is specifically designated as child support or treated as specifically designated as child support under your divorce or separation instrument is not alimony. 1040x 2011 form The amount of child support may vary over time. 1040x 2011 form Child support payments are not deductible by the payer and are not taxable to the recipient. 1040x 2011 form Specifically designated as child support. 1040x 2011 form   A payment will be treated as specifically designated as child support to the extent that the payment is reduced either: On the happening of a contingency relating to your child, or At a time that can be clearly associated with the contingency. 1040x 2011 form A payment may be treated as specifically designated as child support even if other separate payments are specifically designated as child support. 1040x 2011 form Contingency relating to your child. 1040x 2011 form   A contingency relates to your child if it depends on any event relating to that child. 1040x 2011 form It does not matter whether the event is certain or likely to occur. 1040x 2011 form Events relating to your child include the child's: Becoming employed, Dying, Leaving the household, Leaving school, Marrying, or Reaching a specified age or income level. 1040x 2011 form Clearly associated with a contingency. 1040x 2011 form   Payments that would otherwise qualify as alimony are presumed to be reduced at a time clearly associated with the happening of a contingency relating to your child only in the following situations. 1040x 2011 form The payments are to be reduced not more than 6 months before or after the date the child will reach 18, 21, or local age of majority. 1040x 2011 form The payments are to be reduced on two or more occasions that occur not more than 1 year before or after a different one of your children reaches a certain age from 18 to 24. 1040x 2011 form This certain age must be the same for each child, but need not be a whole number of years. 1040x 2011 form In all other situations, reductions in payments are not treated as clearly associated with the happening of a contingency relating to your child. 1040x 2011 form   Either you or the IRS can overcome the presumption in the two situations above. 1040x 2011 form This is done by showing that the time at which the payments are to be reduced was determined independently of any contingencies relating to your children. 1040x 2011 form For example, if you can show that the period of alimony payments is customary in the local jurisdiction, such as a period equal to one-half of the duration of the marriage, you can overcome the presumption and may be able to treat the amount as alimony. 1040x 2011 form How To Deduct Alimony Paid You can deduct alimony you paid, whether or not you itemize deductions on your return. 1040x 2011 form You must file Form 1040. 1040x 2011 form You cannot use Form 1040A or Form 1040EZ. 1040x 2011 form Enter the amount of alimony you paid on Form 1040, line 31a. 1040x 2011 form In the space provided on line 31b, enter your spouse's social security number (SSN) or individual taxpayer identification number (ITIN). 1040x 2011 form If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. 1040x 2011 form Show the SSN or ITIN and amount paid to each other recipient on an attached statement. 1040x 2011 form Enter your total payments on line 31a. 1040x 2011 form You must provide your spouse's SSN or ITIN. 1040x 2011 form If you do not, you may have to pay a $50 penalty and your deduction may be disallowed. 1040x 2011 form For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. 1040x 2011 form How To Report Alimony Received Report alimony you received as income on Form 1040, line 11. 1040x 2011 form You cannot use Form 1040A or Form 1040EZ. 1040x 2011 form You must give the person who paid the alimony your SSN or ITIN. 1040x 2011 form If you do not, you may have to pay a $50 penalty. 1040x 2011 form Recapture Rule If your alimony payments decrease or end during the first 3 calendar years, you may be subject to the recapture rule. 1040x 2011 form If you are subject to this rule, you have to include in income in the third year part of the alimony payments you previously deducted. 1040x 2011 form Your spouse can deduct in the third year part of the alimony payments he or she previously included in income. 1040x 2011 form The 3-year period starts with the first calendar year you make a payment qualifying as alimony under a decree of divorce or separate maintenance or a written separation agreement. 1040x 2011 form Do not include any time in which payments were being made under temporary support orders. 1040x 2011 form The second and third years are the next 2 calendar years, whether or not payments are made during those years. 1040x 2011 form The reasons for a reduction or end of alimony payments that can require a recapture include: A change in your divorce or separation instrument, A failure to make timely payments, A reduction in your ability to provide support, or A reduction in your spouse's support needs. 1040x 2011 form When to apply the recapture rule. 1040x 2011 form   You are subject to the recapture rule in the third year if the alimony you pay in the third year decreases by more than $15,000 from the second year or the alimony you pay in the second and third years decreases significantly from the alimony you pay in the first year. 1040x 2011 form   When you figure a decrease in alimony, do not include the following amounts. 1040x 2011 form Payments made under a temporary support order. 1040x 2011 form Payments required over a period of at least 3 calendar years that vary because they are a fixed part of your income from a business or property, or from compensation for employment or self-employment. 1040x 2011 form Payments that decrease because of the death of either spouse or the remarriage of the spouse receiving the payments before the end of the third year. 1040x 2011 form Figuring the recapture. 1040x 2011 form   You can use Worksheet 1 in Publication 504 to figure recaptured alimony. 1040x 2011 form Including the recapture in income. 1040x 2011 form   If you must include a recapture amount in income, show it on Form 1040, line 11 (“Alimony received”). 1040x 2011 form Cross out “received” and enter “recapture. 1040x 2011 form ” On the dotted line next to the amount, enter your spouse's last name and SSN or ITIN. 1040x 2011 form Deducting the recapture. 1040x 2011 form   If you can deduct a recapture amount, show it on Form 1040, line 31a (“Alimony paid”). 1040x 2011 form Cross out “paid” and enter “recapture. 1040x 2011 form ” In the space provided, enter your spouse's SSN or ITIN. 1040x 2011 form Prev  Up  Next   Home   More Online Publications