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2010 Income Tax Forms

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2010 Income Tax Forms

2010 income tax forms Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 2010 income tax forms 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. 2010 income tax forms 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. 2010 income tax forms 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. 2010 income tax forms 60 day rule, Time limit for making a rollover contribution. 2010 income tax forms 70 rule, Age 70½ rule. 2010 income tax forms , Nonresident alien spouse. 2010 income tax forms A Abandonment of home, Abandonment. 2010 income tax forms Abortion Deductibility as medical expense, Table 21-1. 2010 income tax forms Medical and Dental Expenses Checklist. 2010 income tax forms See Publication 502 for more information about these and other expenses. 2010 income tax forms Abroad, citizens traveling or working, Employees of foreign governments or international organizations. 2010 income tax forms , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. 2010 income tax forms S. 2010 income tax forms ) (see also Foreign employment) Absence, temporary, Temporary absences. 2010 income tax forms , Temporary absences. 2010 income tax forms Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. 2010 income tax forms Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. 2010 income tax forms Long-term care, Long-term care coverage. 2010 income tax forms , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. 2010 income tax forms Accidents, car, Deductible losses. 2010 income tax forms Value determination, Car value. 2010 income tax forms Willful negligence or intentional act as cause, Nondeductible losses. 2010 income tax forms Accountable plans for employee reimbursements, Accountable Plans, Related to employer. 2010 income tax forms 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. 2010 income tax forms Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. 2010 income tax forms Change in, standard deduction not allowed, Persons not eligible for the standard deduction. 2010 income tax forms Fiscal year, Accounting Periods, Fiscal year taxpayers. 2010 income tax forms , Fiscal Years Fringe benefits, Accounting period. 2010 income tax forms Accrual method taxpayers, Accrual method. 2010 income tax forms Taxes paid during tax year, deduction of, You must pay the tax during your tax year. 2010 income tax forms Accumulation distribution of trusts Tax on, Other taxes. 2010 income tax forms Accuracy-related penalties, Accuracy-related penalty. 2010 income tax forms Acknowledgment, Acknowledgment. 2010 income tax forms Activities not for profit, Activity not for profit. 2010 income tax forms Address, Name and Address Change of, Change of Address Foreign, Foreign address. 2010 income tax forms P. 2010 income tax forms O. 2010 income tax forms box, P. 2010 income tax forms O. 2010 income tax forms box. 2010 income tax forms Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. 2010 income tax forms Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. 2010 income tax forms Easements, Easements. 2010 income tax forms Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. 2010 income tax forms Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. 2010 income tax forms Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. 2010 income tax forms Sales of property, Adjusted basis. 2010 income tax forms Section 179 deduction, Depreciation and section 179 deduction. 2010 income tax forms 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. 2010 income tax forms Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. 2010 income tax forms , Adopted child. 2010 income tax forms , Adopted child. 2010 income tax forms , Taxpayer identification numbers for adoptees. 2010 income tax forms Earned income credit, Adopted child. 2010 income tax forms Adoption, Adoption Credit, Child with special needs. 2010 income tax forms ATIN, Adoption taxpayer identification number (ATIN). 2010 income tax forms , Adoption taxpayer identification number (ATIN). 2010 income tax forms Child tax credit, Adopted child. 2010 income tax forms (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. 2010 income tax forms Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. 2010 income tax forms Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. 2010 income tax forms No charitable deduction for, Personal Expenses Foreign child, Foreign child. 2010 income tax forms Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). 2010 income tax forms , Taxpayer identification numbers for aliens. 2010 income tax forms Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). 2010 income tax forms 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. 2010 income tax forms Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. 2010 income tax forms Distribution prior to age 59, Age 59½ rule. 2010 income tax forms Distribution required at age 70, IRA owners. 2010 income tax forms , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. 2010 income tax forms Retirement plan recipients over age 75, Who must use the General Rule. 2010 income tax forms 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. 2010 income tax forms (see also Fiduciaries) Income paid to, Payment to an agent. 2010 income tax forms Signing return, When someone can sign for you. 2010 income tax forms 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. 2010 income tax forms Airline club dues Not entertainment expenses, Club dues and membership fees. 2010 income tax forms Airplanes, donations of, Cars, boats, and airplanes. 2010 income tax forms Airport transportation Business-related travel expense, Table 26-1. 2010 income tax forms Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 2010 income tax forms Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. 2010 income tax forms Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. 2010 income tax forms Child's dividends, Child's Alaska Permanent Fund dividends. 2010 income tax forms Income from, You can use Form 1040EZ if all of the following apply. 2010 income tax forms , You can use Form 1040A if all of the following apply. 2010 income tax forms , Alaska Permanent Fund dividends. 2010 income tax forms Investment income not to include, Investment income. 2010 income tax forms Alaska Unemployment Compensation Fund, Contributions to state benefit funds. 2010 income tax forms Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. 2010 income tax forms Medical and Dental Expenses Checklist. 2010 income tax forms See Publication 502 for more information about these and other expenses. 2010 income tax forms Alcoholic beverages IRA prohibited transactions in, Collectibles. 2010 income tax forms Aliens, Individual taxpayer identification number (ITIN) for aliens. 2010 income tax forms , Not earned income. 2010 income tax forms Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. 2010 income tax forms , Payments not alimony. 2010 income tax forms , Payments to a third party. 2010 income tax forms , Life insurance premiums. 2010 income tax forms , Payments for jointly-owned home. 2010 income tax forms , Mortgage payments. 2010 income tax forms , Taxes and insurance. 2010 income tax forms , Other payments to a third party. 2010 income tax forms , Instruments Executed After 1984, Exception for instruments executed before 1985. 2010 income tax forms , Alimony requirements. 2010 income tax forms , Cash payment requirement. 2010 income tax forms , Payments to a third party. 2010 income tax forms , Payments designated as not alimony. 2010 income tax forms , Spouses cannot be members of the same household. 2010 income tax forms , Liability for payments after death of recipient spouse. 2010 income tax forms , Substitute payments. 2010 income tax forms , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. 2010 income tax forms , Deducting the recapture. 2010 income tax forms Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. 2010 income tax forms Reporting of income, Alimony. 2010 income tax forms Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. 2010 income tax forms Exempt-interest dividends, Alternative minimum tax treatment. 2010 income tax forms Filing requirements (Table 1-3), Figuring tax. 2010 income tax forms Incentive stock option, You can use Form 1040A if all of the following apply. 2010 income tax forms Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. 2010 income tax forms 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. 2010 income tax forms , Filing Form 1040X. 2010 income tax forms (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. 2010 income tax forms Standard deduction, change to itemized deductions, Changing your mind. 2010 income tax forms American citizens abroad, U. 2010 income tax forms S. 2010 income tax forms Citizens and Resident Aliens Living Abroad (see also Citizens outside U. 2010 income tax forms S. 2010 income tax forms ) 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. 2010 income tax forms S. 2010 income tax forms Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. 2010 income tax forms 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. 2010 income tax forms Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. 2010 income tax forms , Additional exceptions for nonqualified annuity contracts. 2010 income tax forms Estimated tax, Withholding and estimated tax. 2010 income tax forms Exclusion limit, Exclusion limit. 2010 income tax forms General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. 2010 income tax forms Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. 2010 income tax forms Purchased annuities, Purchased annuities. 2010 income tax forms Survivor's annuity, Survivors of retirees. 2010 income tax forms Guaranteed payments, Guaranteed payments. 2010 income tax forms IRAs as, Kinds of traditional IRAs. 2010 income tax forms Joint return, Joint return. 2010 income tax forms Loans from plan, Loans. 2010 income tax forms Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. 2010 income tax forms , More than one annuity. 2010 income tax forms Partly taxable payments, Partly taxable payments. 2010 income tax forms Purchased annuities, Purchased annuities. 2010 income tax forms 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. 2010 income tax forms Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. 2010 income tax forms Worksheet for computation, How to use the Simplified Method. 2010 income tax forms Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. 2010 income tax forms Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. 2010 income tax forms , Pensions and Annuities, Withholding and estimated tax. 2010 income tax forms Annulled marriages Filing status, Annulled marriages. 2010 income tax forms Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. 2010 income tax forms Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. 2010 income tax forms Real estate transactions, when required by lender, Settlement costs. 2010 income tax forms Appraisals Casualty or theft losses, Appraisal. 2010 income tax forms , Costs of photographs and appraisals. 2010 income tax forms Archer MSAs, Medical savings accounts (MSAs). 2010 income tax forms Contributions, Archer MSA contributions. 2010 income tax forms Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. 2010 income tax forms Medical and Dental Expenses Checklist. 2010 income tax forms See Publication 502 for more information about these and other expenses. 2010 income tax forms Armed forces, Types of Qualified Organizations, Table 24-1. 2010 income tax forms Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. 2010 income tax forms (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. 2010 income tax forms Dependency allotments, Armed Forces dependency allotments. 2010 income tax forms Disability pay, Disability. 2010 income tax forms Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. 2010 income tax forms Military, Military uniforms. 2010 income tax forms Military quarters allotments, Tax-exempt military quarters allowances. 2010 income tax forms Naval officers on permanent duty aboard ship, Members of the Armed Forces. 2010 income tax forms Permanent duty overseas, Members of the Armed Forces. 2010 income tax forms Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. 2010 income tax forms , Ministers' and military housing allowance. 2010 income tax forms Rehabilitative program payments, Veterans' benefits. 2010 income tax forms Reserves, Armed Forces reservists traveling more than 100 miles from home. 2010 income tax forms Retirees' pay Taxable income, Military retirement pay. 2010 income tax forms Uniforms, Military uniforms. 2010 income tax forms Wages, Military Armed Forces Retiree's pay withholding, Military retirees. 2010 income tax forms Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. 2010 income tax forms Capital gains or losses from sale or trade of, Investment interest deducted. 2010 income tax forms 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. 2010 income tax forms Fees not included in basis, Settlement costs. 2010 income tax forms At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. 2010 income tax forms ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). 2010 income tax forms Attachment of wages, Garnisheed wages. 2010 income tax forms 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. 2010 income tax forms Title to property, for preparation, filing, etc. 2010 income tax forms , Settlement costs. 2010 income tax forms Audits Travel expense records, If your return is examined. 2010 income tax forms Auto insurance Medical expenses covered by, not deductible, Table 21-1. 2010 income tax forms Medical and Dental Expenses Checklist. 2010 income tax forms See Publication 502 for more information about these and other expenses. 2010 income tax forms Automatic extension of time to file, Automatic Extension, When to file. 2010 income tax forms Form 4868, E-file options. 2010 income tax forms Automatic investment services Holding period, determination of, Automatic investment service. 2010 income tax forms Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. 2010 income tax forms Back pay, award for, Back pay awards. 2010 income tax forms Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. 2010 income tax forms Backup withholding, Backup Withholding, Backup withholding. 2010 income tax forms , Backup withholding. 2010 income tax forms Dividend income, Backup withholding. 2010 income tax forms , Reporting tax withheld. 2010 income tax forms Penalties, Penalties. 2010 income tax forms Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. 2010 income tax forms Reporting on Schedule D (Form 1040), How to report. 2010 income tax forms Claim for refund, Exceptions for special types of refunds. 2010 income tax forms , Filing a claim for refund. 2010 income tax forms Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. 2010 income tax forms Short-term capital loss, How to report bad debts. 2010 income tax forms When deductible, When deductible. 2010 income tax forms Baggage Business-related travel expense, Table 26-1. 2010 income tax forms Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 2010 income tax forms Balance due, Refund or balance due. 2010 income tax forms Bankruptcy Canceled debt not deemed to be income, Excluded debt. 2010 income tax forms Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. 2010 income tax forms Banks Automatic investment service, determination of holding period, Automatic investment service. 2010 income tax forms 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. 2010 income tax forms 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. 2010 income tax forms Basis of purchase, Bargain purchases. 2010 income tax forms Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. 2010 income tax forms Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. 2010 income tax forms Bargain purchases, Bargain purchases. 2010 income tax forms Bonds, Stocks and Bonds, Bond premium. 2010 income tax forms Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 2010 income tax forms , Partly taxable. 2010 income tax forms Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. 2010 income tax forms Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. 2010 income tax forms Other than cost, Basis Other Than Cost, Tax-exempt obligations. 2010 income tax forms , No gain or loss. 2010 income tax forms Points not to be included, Settlement costs. 2010 income tax forms , Points. 2010 income tax forms Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. 2010 income tax forms Stock or stock rights, Basis. 2010 income tax forms Tax-exempt obligations Bonds, Tax-exempt obligations. 2010 income tax forms Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. 2010 income tax forms Beneficiaries, Beneficiary of an estate or trust. 2010 income tax forms , Rollover by surviving spouse. 2010 income tax forms , Estate and trust income. 2010 income tax forms , Losses. 2010 income tax forms (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. 2010 income tax forms , Losses. 2010 income tax forms , Gifts and inheritances. 2010 income tax forms , Income from property received as a gift. 2010 income tax forms (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. 2010 income tax forms Bingo, Table 24-1. 2010 income tax forms Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. 2010 income tax forms Medical and Dental Expenses Checklist. 2010 income tax forms See Publication 502 for more information about these and other expenses. 2010 income tax forms Birth of child, Death or birth of child. 2010 income tax forms Head of household, qualifying person to file as, Death or birth. 2010 income tax forms , Death or birth. 2010 income tax forms Social security number to be obtained, Born and died in 2013. 2010 income tax forms Birth of dependent, Death or birth. 2010 income tax forms Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. 2010 income tax forms Guide dogs, deductible as medical expense, Table 21-1. 2010 income tax forms Medical and Dental Expenses Checklist. 2010 income tax forms See Publication 502 for more information about these and other expenses. 2010 income tax forms 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. 2010 income tax forms Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. 2010 income tax forms Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 2010 income tax forms Donations of, Cars, boats, and airplanes. 2010 income tax forms Body scan, Table 21-1. 2010 income tax forms Medical and Dental Expenses Checklist. 2010 income tax forms See Publication 502 for more information about these and other expenses. 2010 income tax forms Bona fide business purpose Travel expenses, Bona fide business purpose. 2010 income tax forms Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. 2010 income tax forms , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. 2010 income tax forms Convertible bonds, Convertible stocks and bonds. 2010 income tax forms Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. 2010 income tax forms Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. 2010 income tax forms Retirement of, Retirement bonds. 2010 income tax forms , Redemption or retirement of bonds. 2010 income tax forms Sale of, Bonds Sold Between Interest Dates Savings, U. 2010 income tax forms S. 2010 income tax forms Savings Bonds, Series HH bonds. 2010 income tax forms , Series EE and series I bonds. 2010 income tax forms Sold at premium, computation of adjusted basis, Bond premium. 2010 income tax forms State or local government, tax-exempt, Tax-exempt state and local government bonds. 2010 income tax forms Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. 2010 income tax forms , Employee awards or bonuses. 2010 income tax forms Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. 2010 income tax forms Borrowed funds, Loans. 2010 income tax forms , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. 2010 income tax forms Bottled water, Table 21-1. 2010 income tax forms Medical and Dental Expenses Checklist. 2010 income tax forms See Publication 502 for more information about these and other expenses. 2010 income tax forms Boy Scouts Charitable contributions to, Examples. 2010 income tax forms , Table 24-1. 2010 income tax forms Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. 2010 income tax forms Medical and Dental Expenses Checklist. 2010 income tax forms See Publication 502 for more information about these and other expenses. 2010 income tax forms Breach of contract Damages as income, Court awards and damages. 2010 income tax forms employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. 2010 income tax forms Medical and Dental Expenses Checklist. 2010 income tax forms See Publication 502 for more information about these and other expenses. 2010 income tax forms Bribes, Bribes. 2010 income tax forms , 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. 2010 income tax forms , Brokers' commissions. 2010 income tax forms Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. 2010 income tax forms 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. 2010 income tax forms Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. 2010 income tax forms Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. 2010 income tax forms , Allowances and reimbursements. 2010 income tax forms Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. 2010 income tax forms 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. 2010 income tax forms Basis for depreciation, Basis for depreciation. 2010 income tax forms 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. 2010 income tax forms Business tax credits Claim for refund, Exceptions for special types of refunds. 2010 income tax forms Business use of home, Home Office C Cafeteria plans, Cafeteria plans. 2010 income tax forms Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. 2010 income tax forms Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. 2010 income tax forms Campaign contributions, Campaign contributions. 2010 income tax forms , Table 24-1. 2010 income tax forms 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. 2010 income tax forms Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. 2010 income tax forms Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. 2010 income tax forms Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. 2010 income tax forms Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. 2010 income tax forms , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. 2010 income tax forms Carryover of, Long-term gains and losses. 2010 income tax forms , Capital loss carryover. 2010 income tax forms Worksheet, Figuring your carryover. 2010 income tax forms 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. 2010 income tax forms , Capital gain distributions and qualified dividends. 2010 income tax forms Collectibles, Investment interest deducted. 2010 income tax forms Deductions, Capital Losses Limit on, Limit on deduction. 2010 income tax forms Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. 2010 income tax forms , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. 2010 income tax forms Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. 2010 income tax forms 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. 2010 income tax forms , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. 2010 income tax forms Net long-term capital loss, Long-term gains and losses. 2010 income tax forms Sale of personal items, Sale of personal items. 2010 income tax forms Sale or trade of property held more than 1 year, Long-term or short-term. 2010 income tax forms , Long-term gains and losses. 2010 income tax forms 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. 2010 income tax forms State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. 2010 income tax forms Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. 2010 income tax forms Total net loss, Total net gain or loss. 2010 income tax forms Undistributed gains, Long-term gains and losses. 2010 income tax forms Credit for tax on, Undistributed capital gains of mutual funds and REITs. 2010 income tax forms , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. 2010 income tax forms Car pools, Car pools. 2010 income tax forms , Car pools. 2010 income tax forms Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. 2010 income tax forms Carryovers Capital loss, Long-term gains and losses. 2010 income tax forms , Capital loss carryover. 2010 income tax forms Worksheet, Figuring your carryover. 2010 income tax forms Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. 2010 income tax forms , 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. 2010 income tax forms Value determination, Car value. 2010 income tax forms Willful negligence or intentional act as cause, Nondeductible losses. 2010 income tax forms Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. 2010 income tax forms 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. 2010 income tax forms Books to determine fair market value, Car value. 2010 income tax forms Business and personal use, allocation between, Business and personal use. 2010 income tax forms , Separating expenses. 2010 income tax forms Business-related travel expenses, Table 26-1. 2010 income tax forms Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 2010 income tax forms Car pools, Car pools. 2010 income tax forms Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 2010 income tax forms Charitable organization service, use for, Car expenses. 2010 income tax forms Depreciation, Depreciation and section 179 deductions. 2010 income tax forms Donations of, Cars, boats, and airplanes. 2010 income tax forms Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). 2010 income tax forms Form 2106 or 2106-EZ, how to fill out, Car expenses. 2010 income tax forms Hauling tools or instruments, Hauling tools or instruments. 2010 income tax forms Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. 2010 income tax forms Medical transportation, Table 21-1. 2010 income tax forms Medical and Dental Expenses Checklist. 2010 income tax forms See Publication 502 for more information about these and other expenses. 2010 income tax forms , Transportation, Car expenses. 2010 income tax forms 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. 2010 income tax forms Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. 2010 income tax forms Work-related education, transportation for, Using your car. 2010 income tax forms Cash Dividends paid as, Introduction Rebates, Cash rebates. 2010 income tax forms Sales of property for, Payment of cash. 2010 income tax forms Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. 2010 income tax forms Bad debts, Basis in bad debt required. 2010 income tax forms Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. 2010 income tax forms Taxes paid during tax year, deduction of, You must pay the tax during your tax year. 2010 income tax forms Worthless securities and negotiable promissory notes, Worthless securities. 2010 income tax forms Cash rebates, Cash rebates. 2010 income tax forms Casualties, Home destroyed or condemned. 2010 income tax forms Casualty insurance Premiums not in property basis, Settlement costs. 2010 income tax forms Reimbursements from, Casualty insurance and other reimbursements. 2010 income tax forms Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). 2010 income tax forms , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. 2010 income tax forms , Involuntary Conversions, Adjusted Basis, Adjustments to basis. 2010 income tax forms Amount of loss, Figuring a Loss Appraisals, Appraisal. 2010 income tax forms , Costs of photographs and appraisals. 2010 income tax forms Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. 2010 income tax forms Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. 2010 income tax forms Photographs and appraisals, Costs of photographs and appraisals. 2010 income tax forms Deductible losses, Deductible losses. 2010 income tax forms $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. 2010 income tax forms Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. 2010 income tax forms Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. 2010 income tax forms , Disaster relief. 2010 income tax forms (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. 2010 income tax forms Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. 2010 income tax forms Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). 2010 income tax forms Nondeductible losses, Deductible losses. 2010 income tax forms Proof of loss, Casualty loss proof. 2010 income tax forms Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. 2010 income tax forms Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. 2010 income tax forms , 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. 2010 income tax forms Certificates of deposit (CDs), Certificates of deposit (CDs). 2010 income tax forms , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. 2010 income tax forms Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. 2010 income tax forms Change of address, Change of Address Change of name, Name change. 2010 income tax forms , Name changed. 2010 income tax forms 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. 2010 income tax forms Examples of Charitable Contributions—A Quick Check, Token items. 2010 income tax forms , Written statement. 2010 income tax forms , 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. 2010 income tax forms , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. 2010 income tax forms , Capital gain property. 2010 income tax forms , Amount of deduction — general rule. 2010 income tax forms , Bargain sales. 2010 income tax forms , When To Deduct, Time of making contribution. 2010 income tax forms , Noncash Contributions, Additional records. 2010 income tax forms , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). 2010 income tax forms Charity benefit events Deduction amount for charitable contributions, Charity benefit events. 2010 income tax forms Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. 2010 income tax forms Checks As charitable contributions, Checks. 2010 income tax forms Canceled checks as evidence of travel expenses, Canceled check. 2010 income tax forms Constructive receipt of, Check received or available. 2010 income tax forms Child Foster child, Rule 10. 2010 income tax forms You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. 2010 income tax forms You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. 2010 income tax forms Child and dependent care credit, You can use Form 1040A if all of the following apply. 2010 income tax forms Due diligence, Getting the information. 2010 income tax forms Earned income, Earned income. 2010 income tax forms Full-time student, Rule for student-spouse or spouse not able to care for self. 2010 income tax forms Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. 2010 income tax forms Child care, You can use Form 1040A if all of the following apply. 2010 income tax forms Babysitting, Babysitting. 2010 income tax forms Care providers, Childcare providers. 2010 income tax forms Expenses, Child care expenses. 2010 income tax forms Nursing care for healthy baby, not deductible as medical expense, Table 21-1. 2010 income tax forms Medical and Dental Expenses Checklist. 2010 income tax forms See Publication 502 for more information about these and other expenses. 2010 income tax forms Child custody, Custodial parent and noncustodial parent. 2010 income tax forms Child support, Child support payments. 2010 income tax forms Alimony, difference from, Payments not alimony. 2010 income tax forms , Alimony requirements. 2010 income tax forms , Child support. 2010 income tax forms Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. 2010 income tax forms , Child tax credit. 2010 income tax forms , 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. 2010 income tax forms 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. 2010 income tax forms Birth of child Head of household, qualifying person to file as, Death or birth. 2010 income tax forms , Death or birth. 2010 income tax forms Social security number to be obtained, Born and died in 2013. 2010 income tax forms Care providers, Childcare providers. 2010 income tax forms (see also Child care) Child's tax, figuring of, Step 3. 2010 income tax forms Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. 2010 income tax forms Credit for, Who Should File, You can use Form 1040A if all of the following apply. 2010 income tax forms (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. 2010 income tax forms Death of child Head of household, qualifying person to file as, Death or birth. 2010 income tax forms , Death or birth. 2010 income tax forms Deductions, Line 2 (deductions). 2010 income tax forms Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. 2010 income tax forms Filing requirements, Child's earnings. 2010 income tax forms As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. 2010 income tax forms , Income from property received as a gift. 2010 income tax forms Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. 2010 income tax forms Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. 2010 income tax forms Investment income of, Tax on unearned income of certain children. 2010 income tax forms 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. 2010 income tax forms Kidnapped, Kidnapped child. 2010 income tax forms , Kidnapped child. 2010 income tax forms Net unearned income, figuring of, Step 1. 2010 income tax forms Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. 2010 income tax forms Property received as gift, income from, Income from property received as a gift. 2010 income tax forms Signing return, parent for child, Spouse unable to sign. 2010 income tax forms Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. 2010 income tax forms Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. 2010 income tax forms Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. 2010 income tax forms Unearned income of, Tax on unearned income of certain children. 2010 income tax forms 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. 2010 income tax forms Unearned income defined, Unearned income defined. 2010 income tax forms 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. 2010 income tax forms Churches, temples, etc. 2010 income tax forms Charitable contributions to, Examples. 2010 income tax forms , Table 24-1. 2010 income tax forms Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. 2010 income tax forms Citizen or resident test, Citizen or Resident Test Citizens outside U. 2010 income tax forms S. 2010 income tax forms Business travel outside U. 2010 income tax forms S. 2010 income tax forms , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. 2010 income tax forms Standard meal allowance, Standard meal allowance for areas outside the continental United States. 2010 income tax forms Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. 2010 income tax forms S. 2010 income tax forms Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. 2010 income tax forms Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. 2010 income tax forms Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. 2010 income tax forms Civil service retirement benefits, Civil service retirement benefits. 2010 income tax forms Civil suits, Court awards and damages. 2010 income tax forms (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. 2010 income tax forms 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. 2010 income tax forms , Ministers' and military housing allowance. 2010 income tax forms Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. 2010 income tax forms 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. 2010 income tax forms Closing costs Real property transactions, Settlement costs. 2010 income tax forms Sale of home, Settlement fees or closing costs. 2010 income tax forms Clothing Military, Military uniforms. 2010 income tax forms Moth damage, not casualty loss, Progressive deterioration. 2010 income tax forms Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. 2010 income tax forms Used clothing, charitable deduction for fair market value, Used clothing and household items. 2010 income tax forms work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. 2010 income tax forms Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. 2010 income tax forms Coal and iron ore, Coal and iron ore. 2010 income tax forms Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. 2010 income tax forms Gains or losses from sale or trade of, Investment interest deducted. 2010 income tax forms IRA investment in, Investment in Collectibles, Exception. 2010 income tax forms College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. 2010 income tax forms , Table 24-1. 2010 income tax forms Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. 2010 income tax forms Education costs, Qualified tuition programs (QTPs). 2010 income tax forms (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. 2010 income tax forms Commission drivers Deduction of expenses, Statutory employees. 2010 income tax forms Commissions, Supplemental Wages Advance, Advance commissions and other earnings. 2010 income tax forms IRAs with brokers, Brokers' commissions. 2010 income tax forms , Brokers' commissions. 2010 income tax forms Property basis to include when buyer pays, Settlement costs. 2010 income tax forms Sharing of (kickbacks), Kickbacks. 2010 income tax forms Unearned, deduction for repayment of, Advance commissions and other earnings. 2010 income tax forms Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. 2010 income tax forms Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. 2010 income tax forms , Community property. 2010 income tax forms Alimony, difference from, Payments not alimony. 2010 income tax forms IRAs, Community property laws. 2010 income tax forms Married filing separately, Community property states. 2010 income tax forms Medical and dental expenses, Community property states. 2010 income tax forms Commuting expenses, Commuting expenses. 2010 income tax forms , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. 2010 income tax forms Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. 2010 income tax forms Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. 2010 income tax forms Unemployment, Unemployment compensation. 2010 income tax forms Computation of tax, Computations Equal amounts, Equal amounts. 2010 income tax forms Negative amounts, Negative amounts. 2010 income tax forms Rounding off dollars, Rounding off dollars. 2010 income tax forms Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. 2010 income tax forms , Condemnations. 2010 income tax forms Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. 2010 income tax forms Period of ownership and use, Previous home destroyed or condemned. 2010 income tax forms Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. 2010 income tax forms Constructive receipt of income, Constructive receipt. 2010 income tax forms , Payment to an agent. 2010 income tax forms , Constructive receipt. 2010 income tax forms Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. 2010 income tax forms , Contributions, Table 24-1. 2010 income tax forms 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. 2010 income tax forms Political, Political Contributions Reservist repayments, Qualified reservist repayments. 2010 income tax forms Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. 2010 income tax forms Related party transactions, Losses on sales or trades of property. 2010 income tax forms Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. 2010 income tax forms Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. 2010 income tax forms Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. 2010 income tax forms 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. 2010 income tax forms Sale or trade of Form 1099-S to report, Form 1099-S transactions. 2010 income tax forms Period of ownership and use, Cooperative apartment. 2010 income tax forms Cooperatives Patronage dividends, Patronage dividends. 2010 income tax forms Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. 2010 income tax forms Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. 2010 income tax forms , Losses on sales or trades of property. 2010 income tax forms Director fees as self-employment income, Corporate director. 2010 income tax forms Reorganizations and nontaxable trade of stock, Corporate reorganizations. 2010 income tax forms Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. 2010 income tax forms Medical and Dental Expenses Checklist. 2010 income tax forms See Publication 502 for more information about these and other expenses. 2010 income tax forms Cosmetics Not deductible as medical expense, Table 21-1. 2010 income tax forms Medical and Dental Expenses Checklist. 2010 income tax forms See Publication 502 for more information about these and other expenses. 2010 income tax forms Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 2010 income tax forms , Partly taxable. 2010 income tax forms Cost-of-living allowances, Government cost-of-living allowances. 2010 income tax forms Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. 2010 income tax forms Examples of Charitable Contributions—A Quick Check, Membership fees or dues. 2010 income tax forms Entertainment expense deduction not allowed, Club dues and membership fees. 2010 income tax forms Coupon bonds, Coupon bonds. 2010 income tax forms Court awards and damages (see Damages from lawsuits) Cousin, Cousin. 2010 income tax forms Coverdell ESAs Additional tax on, Other taxes. 2010 income tax forms CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. 2010 income tax forms Charitable contributions charged to, Credit card. 2010 income tax forms Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. 2010 income tax forms , Credit for child and dependent care expenses. 2010 income tax forms 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. 2010 income tax forms , Credit for the elderly or the disabled. 2010 income tax forms Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. 2010 income tax forms Credit reports Costs not included in property basis, Settlement costs. 2010 income tax forms Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. 2010 income tax forms , Earned income credit. 2010 income tax forms , Credit for child and dependent care expenses. 2010 income tax forms , Credit for the elderly or the disabled. 2010 income tax forms , Earned income credit. 2010 income tax forms , Credit for child and dependent care expenses. 2010 income tax forms , Credit for the elderly or the disabled. 2010 income tax forms , Earned income credit. 2010 income tax forms 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. 2010 income tax forms , 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. 2010 income tax forms Medical and Dental Expenses Checklist. 2010 income tax forms See Publication 502 for more information about these and other expenses. 2010 income tax forms Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. 2010 income tax forms Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. 2010 income tax forms Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. 2010 income tax forms Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. 2010 income tax forms D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. 2010 income tax forms , Disaster relief. 2010 income tax forms (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. 2010 income tax forms 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. 2010 income tax forms , Childcare providers. 2010 income tax forms , Care outside your home. 2010 income tax forms (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. 2010 income tax forms 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. 2010 income tax forms Death of dependent, Death or birth. 2010 income tax forms Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. 2010 income tax forms , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. 2010 income tax forms Paid by another, Debts paid for you. 2010 income tax forms Payoff of debt included in sales transaction, Debt paid off. 2010 income tax forms Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. 2010 income tax forms Refund offset against, Refunds. 2010 income tax forms , Offset against debts. 2010 income tax forms Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. 2010 income tax forms Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. 2010 income tax forms Due dates, Filing for a decedent. 2010 income tax forms Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. 2010 income tax forms Spouse's death, Spouse died during the year. 2010 income tax forms , Spouse died. 2010 income tax forms Standard deduction, Decedent's final return. 2010 income tax forms Transfer of property at death, Other property transactions. 2010 income tax forms Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. 2010 income tax forms Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. 2010 income tax forms , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. 2010 income tax forms , 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. 2010 income tax forms 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. 2010 income tax forms Interest (see Interest payments) Investment expenses, Investment expenses. 2010 income tax forms IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. 2010 income tax forms Medical and Dental Expenses Checklist. 2010 income tax forms See Publication 502 for more information about these and other expenses. 2010 income tax forms Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. 2010 income tax forms (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. 2010 income tax forms Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. 2010 income tax forms Performing artists' expenses, Expenses of certain performing artists. 2010 income tax forms Prepaid insurance premiums, Prepaid insurance premiums. 2010 income tax forms Prescription medicines, Table 21-1. 2010 income tax forms Medical and Dental Expenses Checklist. 2010 income tax forms See Publication 502 for more information about these and other expenses. 2010 income tax forms Rental expenses, When to deduct. 2010 income tax forms Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. 2010 income tax forms Car expenses, Depreciation and section 179 deductions. 2010 income tax forms 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. 2010 income tax forms Stop-smoking programs, Table 21-1. 2010 income tax forms Medical and Dental Expenses Checklist. 2010 income tax forms See Publication 502 for more information about these and other expenses. 2010 income tax forms 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. 2010 income tax forms Recording fees, basis to include, Real estate taxes. 2010 income tax forms Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. 2010 income tax forms Nonqualified plans, Nonqualified deferred compensation plans. 2010 income tax forms Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. 2010 income tax forms Delivery services, Private delivery services. 2010 income tax forms Business-related travel expense, Table 26-1. 2010 income tax forms Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 2010 income tax forms Demutualization of life insurance companies, Demutualization of life insurance companies. 2010 income tax forms Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. 2010 income tax forms Medical and Dental Expenses Checklist. 2010 income tax forms See Publication 502 for more information about these and other expenses. 2010 income tax forms Dependent care Benefits, Dependent care benefits. 2010 income tax forms , Dependent Care Benefits Center, Dependent care center. 2010 income tax forms 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. 2010 income tax forms , Exception for adopted child. 2010 income tax forms , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 2010 income tax forms (see also Child tax credit) Birth of, Death or birth. 2010 income tax forms Born and died within year, Exception. 2010 income tax forms , Born and died in 2013. 2010 income tax forms Death of, Death or birth. 2010 income tax forms 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. 2010 income tax forms 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. 2010 income tax forms Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). 2010 income tax forms , Taxpayer identification numbers for aliens. 2010 income tax forms Alien dependents, Born and died in 2013. 2010 income tax forms Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. 2010 income tax forms Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. 2010 income tax forms Deposits, Fees and deposits. 2010 income tax forms Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. 2010 income tax forms Depreciation Adjustment to basis for, Depreciation and section 179 deduction. 2010 income tax forms Cars, Depreciation and section 179 deductions. 2010 income tax forms Change of use of property, Basis for depreciation. 2010 income tax forms Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. 2010 income tax forms 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. 2010 income tax forms Land, no depreciation of, Land. 2010 income tax forms Rental property, Depreciation. 2010 income tax forms , Depreciation Designated Roth Account Defined. 2010 income tax forms , Designated Roth accounts. 2010 income tax forms Designated Roth account, Designated Roth accounts. 2010 income tax forms , Designated Roth accounts. 2010 income tax forms Destroyed records, Destroyed records. 2010 income tax forms Diaper service, Table 21-1. 2010 income tax forms Medical and Dental Expenses Checklist. 2010 income tax forms See Publication 502 for more information about these and other expenses. 2010 income tax forms Differential wage payments, Differential wage payments. 2010 income tax forms Differential wages Wages for reservists Military reserves, Differential wage payments. 2010 income tax forms Direct deposit of refunds, Refunds Directors' fees, Corporate director. 2010 income tax forms Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. 2010 income tax forms , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. 2010 income tax forms Armed forces, Disability. 2010 income tax forms Blind (see Blind persons) Cafeteria plans, Cafeteria plans. 2010 income tax forms 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. 2010 income tax forms Medical and Dental Expenses Checklist. 2010 income tax forms See Publication 502 for more information about these and other expenses. 2010 income tax forms Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. 2010 income tax forms Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. 2010 income tax forms Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. 2010 income tax forms Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. 2010 income tax forms Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. 2010 income tax forms Social security and railroad retirement benefits, deductions for, Disability payments. 2010 income tax forms Special school or home for, deductibility of medical expense, Table 21-1. 2010 income tax forms Medical and Dental Expenses Checklist. 2010 income tax forms See Publication 502 for more information about these and other expenses. 2010 income tax forms Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. 2010 income tax forms Workers' compensation, Workers' Compensation Disability Income, Disability income. 2010 income tax forms Disability benefits Earned income credit, Form 4029. 2010 income tax forms Disability insurance payments Earned income credit, Disability insurance payments. 2010 income tax forms Disability, permanent and total disability, Permanent and total disability. 2010 income tax forms Disabled Child, Permanently and totally disabled. 2010 income tax forms Dependent, Disabled dependent working at sheltered workshop. 2010 income tax forms Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. 2010 income tax forms , Disaster relief payments. 2010 income tax forms , Disaster relief. 2010 income tax forms (see also Terrorist attacks) Cash gifts to victims, Cash gifts. 2010 income tax forms Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. 2010 income tax forms Unemployment assistance, Types of unemployment compensation. 2010 income tax forms Employer's emergency disaster fund, Employer's emergency disaster fund. 2010 income tax forms Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. 2010 income tax forms Grants or payments, Disaster relief grants. 2010 income tax forms Replacement of lost or destroyed property, Disaster relief. 2010 income tax forms Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. 2010 income tax forms , Adjusted Basis Disclosure statement, Disclosure statement. 2010 income tax forms 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. 2010 income tax forms Distributions, Eligible rollover distributions. 2010 income tax forms (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). 2010 income tax forms Qualified reservist, Qualified reservist distributions. 2010 income tax forms Required minimum distributions, Required distributions. 2010 income tax forms , Required distributions. 2010 income tax forms , 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. 2010 income tax forms Dividends, Dividends and Other Distributions, Form 1099-DIV. 2010 income tax forms , More information. 2010 income tax forms (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. 2010 income tax forms Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. 2010 income tax forms 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. 2010 income tax forms Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. 2010 income tax forms Insurance dividends, Dividends on insurance policies. 2010 income tax forms Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. 2010 income tax forms Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. 2010 income tax forms Qualified, Qualified Dividends, Qualified dividends. 2010 income tax forms Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. 2010 income tax forms Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. 2010 income tax forms Sold stock, Dividends on stock sold. 2010 income tax forms Stockholder debts when canceled as, Stockholder debt. 2010 income tax forms Veterans' insurance, Dividends on veterans' insurance. 2010 income tax forms Divorced parents, Children of divorced or separated parents (or parents who live apart). 2010 income tax forms , Applying this special rule to divorced or separated parents (or parents who live apart). 2010 income tax forms Divorced taxpayers, Alimony. 2010 income tax forms (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. 2010 income tax forms Child custody, Custodial parent and noncustodial parent. 2010 income tax forms Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. 2010 income tax forms Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. 2010 income tax forms , Divorced persons. 2010 income tax forms IRAs, Kay Bailey Hutchison Spousal IRA. 2010 income tax forms , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. 2010 income tax forms Mortgage interest, payment as alimony, Divorced or separated individuals. 2010 income tax forms Personal exemption, Divorced or separated spouse. 2010 income tax forms Real estate taxes, allocation of, Divorced individuals. 2010 income tax forms Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. 2010 income tax forms Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. 2010 income tax forms Domestic help Withholding, Household workers. 2010 income tax forms Domestic help, no exemption for, Housekeepers, maids, or servants. 2010 income tax forms
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The 2010 Income Tax Forms

2010 income tax forms Publication 584-B - Main Content Table of Contents How To Use This Workbook Comments and SuggestionsOrdering forms and publications. 2010 income tax forms Tax questions. 2010 income tax forms How To Get Tax HelpLow Income Taxpayer Clinics (LITCs). 2010 income tax forms How To Use This Workbook You can use this workbook by following these five steps. 2010 income tax forms Read Publication 547 to learn about the tax rules for casualties, disasters, and thefts. 2010 income tax forms Know the definitions of adjusted basis and fair market value, discussed below. 2010 income tax forms Fill out Schedules 1 through 6. 2010 income tax forms Read the Instructions for Form 4684. 2010 income tax forms Fill out Form 4684 using the information you entered in Schedules 1 through 6. 2010 income tax forms Use the chart below to find out how to use Schedules 1 through 6 to fill out Form 4684. 2010 income tax forms Take what's in each row of. 2010 income tax forms . 2010 income tax forms . 2010 income tax forms And enter it on Form 4684. 2010 income tax forms . 2010 income tax forms . 2010 income tax forms Column 1 Line 19 Column 2 Line 20 Column 3 Line 21 Column 4 Line 22 Column 5 Line 23 Column 6 Line 24 Column 7 Line 25 Column 8 Line 26 Column 9 Line 27 Adjusted basis. 2010 income tax forms   Adjusted basis usually means original cost plus improvements, minus depreciation allowed or allowable (including any section 179 expense deduction), amortization, depletion, etc. 2010 income tax forms If you did not acquire the property by purchasing it, your basis is determined as discussed in Publication 551, Basis of Assets. 2010 income tax forms If you inherited the property from someone who died in 2010 and the executor of the decedent's estate made the election to file Form 8939, Allocation of Increase in Basis for Property Received From a Decedent, refer to the information provided by the executor or see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010. 2010 income tax forms Fair market value. 2010 income tax forms   Fair market value is the price for which you could sell your property to a willing buyer, when neither of you has to sell or buy and both of you know all the relevant facts. 2010 income tax forms When filling out Schedules 1 through 6, you need to know the fair market value of the property immediately before and immediately after the disaster or casualty. 2010 income tax forms Deduction limits. 2010 income tax forms   If your casualty or theft loss involved a home you used for business or rented out, your deductible loss may be limited. 2010 income tax forms See the Instructions for Form 4684, Section B. 2010 income tax forms If the casualty or theft loss involved property used in a passive activity, see Form 8582, Passive Activity Loss Limitations, and its instructions. 2010 income tax forms   The casualty and theft loss deduction for employee property, when added to your job expenses and most other miscellaneous itemized deductions on Schedule A (Form 1040), must be reduced by 2% of your adjusted gross income. 2010 income tax forms Employee property is property used in performing services as an employee. 2010 income tax forms Comments and Suggestions We welcome your comments about this publication and your suggestions for future editions. 2010 income tax forms You can write to us at the following address: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. 2010 income tax forms NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 2010 income tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 income tax forms You can email us at taxforms@irs. 2010 income tax forms gov. 2010 income tax forms Please put “Publications Comment” on the subject line. 2010 income tax forms You can also send us comments from www. 2010 income tax forms irs. 2010 income tax forms gov/formspubs/. 2010 income tax forms Select “Comment on Tax Forms and Publications” under “Information about. 2010 income tax forms ” Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2010 income tax forms Ordering forms and publications. 2010 income tax forms   Visit www. 2010 income tax forms irs. 2010 income tax forms gov/formspubs/ to download forms and publications, call 1-800-829-3676, or write to the address below and receive a response within 10 days after your request is received. 2010 income tax forms Internal Revenue Service 1201 N. 2010 income tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2010 income tax forms   If you have a tax question, check the information available on IRS. 2010 income tax forms gov or call 1-800-829-1040. 2010 income tax forms We cannot answer tax questions sent to either of the above addresses. 2010 income tax forms How To Get Tax Help You can get help with unresolved tax issues, order free publications and forms, ask tax questions, and get information from the IRS in several ways. 2010 income tax forms By selecting the method that is best for you, you will have quick and easy access to tax help. 2010 income tax forms Free help with your return. 2010 income tax forms   Free help in preparing your return is available nationwide from IRS-certified volunteers. 2010 income tax forms The Volunteer Income Tax Assistance (VITA) program is designed to help low-moderate income taxpayers and the Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. 2010 income tax forms Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. 2010 income tax forms To find the nearest VITA or TCE site, visit IRS. 2010 income tax forms gov or call 1-800-906-9887 or 1-800-829-1040. 2010 income tax forms   As part of the TCE program, AARP offers the Tax-Aide counseling program. 2010 income tax forms To find the nearest AARP Tax-Aide site, call 1-888-227-7669 or visit AARP's website at www. 2010 income tax forms aarp. 2010 income tax forms org/money/taxaide. 2010 income tax forms   For more information on these programs, go to IRS. 2010 income tax forms gov and enter keyword “VITA” in the upper right-hand corner. 2010 income tax forms Internet. 2010 income tax forms You can access the IRS website at IRS. 2010 income tax forms gov 24 hours a day, 7 days a week to: Check the status of your 2011 refund. 2010 income tax forms Go to IRS. 2010 income tax forms gov and click on Where's My Refund. 2010 income tax forms Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 2010 income tax forms If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2010 income tax forms Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2010 income tax forms E-file your return. 2010 income tax forms Find out about commercial tax preparation and e-file services available free to eligible taxpayers. 2010 income tax forms Download forms, including talking tax forms, instructions, and publications. 2010 income tax forms Order IRS products online. 2010 income tax forms Research your tax questions online. 2010 income tax forms Search publications online by topic or keyword. 2010 income tax forms Use the online Internal Revenue Code, regulations, or other official guidance. 2010 income tax forms View Internal Revenue Bulletins (IRBs) published in the last few years. 2010 income tax forms Figure your withholding allowances using the withholding calculator online at www. 2010 income tax forms irs. 2010 income tax forms gov/individuals. 2010 income tax forms Determine if Form 6251 must be filed by using our Alternative Minimum Tax (AMT) Assistant available online at www. 2010 income tax forms irs. 2010 income tax forms gov/individuals. 2010 income tax forms Sign up to receive local and national tax news by email. 2010 income tax forms Get information on starting and operating a small business. 2010 income tax forms Phone. 2010 income tax forms Many services are available by phone. 2010 income tax forms   Ordering forms, instructions, and publications. 2010 income tax forms Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, and publications, and prior-year forms and instructions. 2010 income tax forms You should receive your order within 10 days. 2010 income tax forms Asking tax questions. 2010 income tax forms Call the IRS with your tax questions at 1-800-829-1040. 2010 income tax forms Solving problems. 2010 income tax forms You can get face-to-face help solving tax problems every business day in IRS Taxpayer Assistance Centers. 2010 income tax forms An employee can explain IRS letters, request adjustments to your account, or help you set up a payment plan. 2010 income tax forms Call your local Taxpayer Assistance Center for an appointment. 2010 income tax forms To find the number, go to www. 2010 income tax forms irs. 2010 income tax forms gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2010 income tax forms TTY/TDD equipment. 2010 income tax forms If you have access to TTY/TDD equipment, call 1-800-829-4059 to ask tax questions or to order forms and publications. 2010 income tax forms TeleTax topics. 2010 income tax forms Call 1-800-829-4477 to listen to pre-recorded messages covering various tax topics. 2010 income tax forms Refund information. 2010 income tax forms You can check the status of your refund on the new IRS phone app. 2010 income tax forms Download the free IRS2Go app by visiting the iTunes app store or the Android Marketplace. 2010 income tax forms IRS2Go is a new way to provide you with information and tools. 2010 income tax forms To check the status of your refund by phone, call 1-800-829-4477 (automated refund information 24 hours a day, 7 days a week). 2010 income tax forms Wait at least 72 hours after the IRS acknowledges receipt of your e-filed return, or 3 to 4 weeks after mailing a paper return. 2010 income tax forms If you filed Form 8379 with your return, wait 14 weeks (11 weeks if you filed electronically). 2010 income tax forms Have your 2011 tax return available so you can provide your social security number, your filing status, and the exact whole dollar amount of your refund. 2010 income tax forms If you check the status of your refund and are not given the date it will be issued, please wait until the next week before checking back. 2010 income tax forms Other refund information. 2010 income tax forms To check the status of a prior-year refund or amended return refund, call 1-800-829-1040. 2010 income tax forms Evaluating the quality of our telephone services. 2010 income tax forms To ensure IRS representatives give accurate, courteous, and professional answers, we use several methods to evaluate the quality of our telephone services. 2010 income tax forms One method is for a second IRS representative to listen in on or record random telephone calls. 2010 income tax forms Another is to ask some callers to complete a short survey at the end of the call. 2010 income tax forms Walk-in. 2010 income tax forms Many products and services are available on a walk-in basis. 2010 income tax forms   Products. 2010 income tax forms You can walk in to many post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. 2010 income tax forms Some IRS offices, libraries, grocery stores, copy centers, city and county government offices, credit unions, and office supply stores have a collection of products available to print from a CD or photocopy from reproducible proofs. 2010 income tax forms Also, some IRS offices and libraries have the Internal Revenue Code, regulations, Internal Revenue Bulletins, and Cumulative Bulletins available for research purposes. 2010 income tax forms Services. 2010 income tax forms You can walk in to your local Taxpayer Assistance Center every business day for personal, face-to-face tax help. 2010 income tax forms An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. 2010 income tax forms If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local Taxpayer Assistance Center where you can spread out your records and talk with an IRS representative face-to-face. 2010 income tax forms No appointment is necessary—just walk in. 2010 income tax forms If you prefer, you can call your local Center and leave a message requesting an appointment to resolve a tax account issue. 2010 income tax forms A representative will call you back within 2 business days to schedule an in-person appointment at your convenience. 2010 income tax forms If you have an ongoing, complex tax account problem or a special need, such as a disability, an appointment can be requested. 2010 income tax forms All other issues will be handled without an appointment. 2010 income tax forms To find the number of your local office, go to  www. 2010 income tax forms irs. 2010 income tax forms gov/localcontacts or look in the phone book under United States Government, Internal Revenue Service. 2010 income tax forms Mail. 2010 income tax forms You can send your order for forms, instructions, and publications to the address below. 2010 income tax forms You should receive a response within 10 days after your request is received. 2010 income tax forms  Internal Revenue Service 1201 N. 2010 income tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Taxpayer Advocate Service. 2010 income tax forms   The Taxpayer Advocate Service (TAS) is your voice at the IRS. 2010 income tax forms Our job is to ensure that every taxpayer is treated fairly, and that you know and understand your rights. 2010 income tax forms We offer free help to guide you through the often-confusing process of resolving tax problems that you haven’t been able to solve on your own. 2010 income tax forms Remember, the worst thing you can do is nothing at all. 2010 income tax forms   TAS can help if you can’t resolve your problem with the IRS and: Your problem is causing financial difficulties for you, your family, or your business. 2010 income tax forms You face (or your business is facing) an immediate threat of adverse action. 2010 income tax forms You have tried repeatedly to contact the IRS but no one has responded, or the IRS has not responded to you by the date promised. 2010 income tax forms   If you qualify for our help, we’ll do everything we can to get your problem resolved. 2010 income tax forms You will be assigned to one advocate who will be with you at every turn. 2010 income tax forms We have offices in every state, the District of Columbia, and Puerto Rico. 2010 income tax forms Although TAS is independent within the IRS, our advocates know how to work with the IRS to get your problems resolved. 2010 income tax forms And our services are always free. 2010 income tax forms   As a taxpayer, you have rights that the IRS must abide by in its dealings with you. 2010 income tax forms Our tax toolkit at www. 2010 income tax forms TaxpayerAdvocate. 2010 income tax forms irs. 2010 income tax forms gov can help you understand these rights. 2010 income tax forms   If you think TAS might be able to help you, call your local advocate, whose number is in your phone book and on our website at www. 2010 income tax forms irs. 2010 income tax forms gov/advocate. 2010 income tax forms You can also call our toll-free number at 1-877-777-4778. 2010 income tax forms   TAS also handles large-scale or systemic problems that affect many taxpayers. 2010 income tax forms If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. 2010 income tax forms irs. 2010 income tax forms gov/advocate. 2010 income tax forms Low Income Taxpayer Clinics (LITCs). 2010 income tax forms   Low Income Taxpayer Clinics (LITCs) are independent from the IRS. 2010 income tax forms Some clinics serve individuals whose income is below a certain level and who need to resolve a tax problem. 2010 income tax forms These clinics provide professional representation before the IRS or in court on audits, appeals, tax collection disputes, and other issues for free or for a small fee. 2010 income tax forms Some clinics can provide information about taxpayer rights and responsibilities in many different languages for individuals who speak English as a second language. 2010 income tax forms For more information and to find a clinic near you, see the LITC page at www. 2010 income tax forms irs. 2010 income tax forms gov/advocate or IRS Publication 4134, Low Income Taxpayer Clinic List. 2010 income tax forms This publication is also available by calling 1-800-829-3676 or at your local IRS office. 2010 income tax forms Free tax services. 2010 income tax forms   Publication 910, IRS Guide to Free Tax Services, is your guide to IRS services and resources. 2010 income tax forms Learn about free tax information from the IRS, including publications, services, and education and assistance programs. 2010 income tax forms The publication also has an index of over 100 TeleTax topics (recorded tax information) you can listen to on the telephone. 2010 income tax forms The majority of the information and services listed in this publication are available to you free of charge. 2010 income tax forms If there is a fee associated with a resource or service, it is listed in the publication. 2010 income tax forms   Accessible versions of IRS published products are available on request in a variety of alternative formats for people with disabilities. 2010 income tax forms DVD for tax products. 2010 income tax forms You can order Publication 1796, IRS Tax Products DVD, and obtain: Current-year forms, instructions, and publications. 2010 income tax forms Prior-year forms, instructions, and publications. 2010 income tax forms Tax Map: an electronic research tool and finding aid. 2010 income tax forms Tax law frequently asked questions. 2010 income tax forms Tax Topics from the IRS telephone response system. 2010 income tax forms Internal Revenue Code—Title 26 of the U. 2010 income tax forms S. 2010 income tax forms Code. 2010 income tax forms Links to other Internet based Tax Research Materials. 2010 income tax forms Fill-in, print, and save features for most tax forms. 2010 income tax forms Internal Revenue Bulletins. 2010 income tax forms Toll-free and email technical support. 2010 income tax forms Two releases during the year. 2010 income tax forms  – The first release will ship the beginning of January 2012. 2010 income tax forms  – The final release will ship the beginning of March 2012. 2010 income tax forms Purchase the DVD from National Technical Information Service (NTIS) at www. 2010 income tax forms irs. 2010 income tax forms gov/cdorders for $30 (no handling fee) or call 1-877-233-6767 toll free to buy the DVD for $30 (plus a $6 handling fee). 2010 income tax forms Prev  Up  Next   Home   More Online Publications