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2010 Tax Act

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2010 Tax Act

2010 tax act 11. 2010 tax act   Patient-Centered Outcomes Research Fee Table of Contents The patient-centered outcomes research fee is imposed on issuers of specified health insurance policies (section 4375) and plan sponsors of applicable self-insured health plans (section 4376) for policy and plan years ending on or after October 1, 2012. 2010 tax act Generally, references to taxes on Form 720 include this fee. 2010 tax act Specified health insurance policies. 2010 tax act   For issuers of specified health insurance policies, the fee for a policy year ending before October 1, 2013, is $1. 2010 tax act 00, multiplied by the average number of lives covered under the policy for that policy year. 2010 tax act Generally, issuers of specified health insurance polices must use one of the following four alternative methods to determine the average number of lives covered under a policy for the policy year. 2010 tax act The actual count method. 2010 tax act For policy years that end on or after October 1, 2012, issuers using the actual count method may begin counting lives covered under a policy as of May 14, 2012, rather than the first day of the policy year, and divide by the appropriate number of days remaining in the policy year. 2010 tax act The snapshot method. 2010 tax act For policy years that end on or after October 1, 2012, but that began before May 14, 2012, issuers using the snapshot method may use counts from quarters beginning on or after May 14, 2012, to determine the average number of lives covered under the policy. 2010 tax act The member months method. 2010 tax act And, 4. 2010 tax act The state form method. 2010 tax act The member months data and the data reported on state forms are based on the calendar year. 2010 tax act To adjust for 2012, issuers will use a pro rata approach for calculating the average number of lives covered using the member months method or the state form method for 2012. 2010 tax act For example, issuers using the member months number for 2012 will divide the member months number by 12 and multiply the resulting number by one quarter to arrive at the average number of lives covered for October through December 2012. 2010 tax act Applicable self-insured health plans. 2010 tax act   For plan sponsors of applicable self-insured health plans, the fee for a plan year ending on or after October 1, 2012, and ending before October 1, 2013 is $1. 2010 tax act 00, multiplied by the average number of lives covered under the plan for that plan year. 2010 tax act Generally, plan sponsors of applicable self-insured health plans must use one of the following three alternative methods to determine the average number of lives covered under a plan for the plan year. 2010 tax act Actual count method. 2010 tax act Snapshot method. 2010 tax act Form 5500 method. 2010 tax act However, for plan years beginning before July 11, 2012, and ending on or after October 1, 2012, plan sponsors may determine the average number of lives covered under the plan for the plan year using any reasonable method. 2010 tax act Reporting and paying the fee. 2010 tax act   File Form 720 annually to report and pay the fee on the second quarter Form 720, no later than July 31 of the calendar year immediately following the last day of the policy year or plan year to which the fee applies. 2010 tax act If you file Form 720 only to report the fee, do not file Form 720 for the 1st, 3rd, or 4th quarters of the year. 2010 tax act If you file Form 720 to report quarterly excise tax liability for the 1st, 3rd, or 4th quarter of the year (for example, filers reporting the foreign insurance tax (IRS No. 2010 tax act 30)), do not make an entry on the line for IRS No. 2010 tax act 133 on those filings. 2010 tax act   Deposits are not required for this fee, so issuers and plan sponsors are not required to pay the fee using Electronic Federal Tax Payment System (EFTPS). 2010 tax act   However, if the fee is paid using EFTPS, the payment should be applied to the second quarter. 2010 tax act See Electronic deposit requirement under How To Make Deposits in chapter 13, later. 2010 tax act More information. 2010 tax act   For more information, including methods for calculating the average number of lives covered, see sections 4375, 4376, and 4377; also see T. 2010 tax act D. 2010 tax act 9602, which is on page 746 of I. 2010 tax act R. 2010 tax act B. 2010 tax act 2012-52 at www. 2010 tax act irs. 2010 tax act gov/pub/irs-irbs/irb12-52. 2010 tax act pdf. 2010 tax act Prev  Up  Next   Home   More Online Publications

Topic 203 - Refund Offsets for Unpaid Child Support, Certain Federal and State Debts, and Unemployment Compensation Debts

The Department of Treasury's Bureau of Fiscal Service (BFS), which issues IRS tax refunds, has been authorized by Congress to conduct the Treasury Offset Program (TOP). Through this program, your refund or overpayment may be reduced by BFS and offset to pay:

  • Past-due child support;
  • Federal agency non-tax debts;
  • State income tax obligations; or
  • Certain unemployment compensation debts owed to a state. (Generally, these are debts for (1) compensation that was paid due to fraud, or (2) for contributions owing to a state fund that were not paid due to fraud).

You can contact the agency with which you have a debt to determine if your debt was submitted for a tax refund offset. You may call BFS' TOP call center at the number below for an agency address and phone number. If your debt was submitted for offset, BFS will take as much of your refund as is needed to pay off the debt and send it to the agency you owe. Any portion of your refund remaining after offset will be issued in a check to you or direct deposited for you.

BFS will send you a notice if an offset occurs. The notice will reflect the original refund amount, your offset amount, the agency receiving the payment, and the address and telephone number of the agency. BFS will notify the IRS of the amount taken from your refund. Contact the agency shown on the notice if you believe you do not owe the debt, or if you are disputing the amount taken from your refund. If a notice is not received, contact BFS' TOP call center at 800-304-3107 or TDD 866-297-0517. The available hours are Monday through Friday 7:30 a.m. to 5 p.m. CST. Contact the IRS only if your original refund amount shown on the BFS offset notice differs from the refund amount shown on your tax return.

If you filed a joint return and you are not responsible for the debt, but you are entitled to a portion of the refund, you may request your portion of the refund by filing Form 8379 (PDF), Injured Spouse Allocation. You may file Form 8379 with your original joint tax return ( Form 1040 (PDF), Form 1040A (PDF), or Form 1040EZ (PDF)), with your amended joint tax return ( Form 1040X (PDF)), or by itself after you are notified of an offset. If you file a Form 8379 with your joint return, write "INJURED SPOUSE" in the top left corner of the first page of the joint return. The IRS will process your Form 8379 before an offset occurs. If you file Form 8379 with your original or amended joint tax return, it may take 11 weeks for electronically filed returns or 14 weeks if you file a paper return, to process your return.

If you file Form 8379 by itself, it must show both spouses' social security numbers in the same order as they appeared on your joint income tax return. You, the "injured" spouse, must sign the form. Follow the instructions on Form 8379 carefully and be sure to attach the required forms to avoid delays. Do not attach the previously filed joint tax return to the Form 8379. Send Form 8379 to the Service Center where you filed your original return and allow at least 8 weeks for the IRS to process your Form 8379. The IRS will compute the injured spouse's share of the joint return, and if you lived in a community property state during the tax year, the IRS will divide the joint refund based upon state law. Not all debts are subject to a tax refund offset. To determine if a debt is owed (other than federal tax), and whether an offset will occur, contact BFS' TOP call center at 800-304-3107 (for TTY/TDD help, call 866-297-0517).

Page Last Reviewed or Updated: February 24, 2014

The 2010 Tax Act

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