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2010 Taxes

1040ez H&r BlockFile An Amended Return OnlineH&r Blocks2012 TaxWhere Can I File My 2012 Taxes For FreeExtension FormFile Free State Income TaxIrs Forms 1040File Free Taxes For 2011 No Printing Needed2012 Tax Form 1040 Ez1040 Form FreeTurbo Tax 2012Filing Late Tax ReturnsH&r Block Free Tax PreperationFederal Tax Forms 1040 EzWhere Can I Get 2012 Tax Forms1040x 2013 FormIrs FormsTax Return Form 1040ezTaxact 2011 Free Federal EditionHow To Fill Out State Tax FormE Filing Income TaxH&rblock ComFile Taxes For 2012How To File An Amended Tax Return For 2011 TurbotaxTurbo Tax For MilitaryH & R Free FileIrs Website For For 1040ezIrs Federal Tax Tables 2011Filing A 1040x Amended Tax Return2012 State Tax FormsFile 1040xSchool Tax FormsFederal Tax Forms For 20112013 Ez Tax FormEz Form 2010E File 2009 TaxesFile 2011 Taxes Turbotax1040x Electronic FilingFile Amended Tax Return 2011

2010 Taxes

2010 taxes Part Four -   Adjustments to Income The three chapters in this part discuss some of the adjustments to income that you can deduct in figuring your adjusted gross income. 2010 taxes These chapters cover: Contributions you make to traditional individual retirement arrangements (IRAs) — chapter 17, Alimony you pay — chapter 18, and Student loan interest you pay — chapter 19. 2010 taxes Other adjustments to income are discussed elsewhere. 2010 taxes See Table V below. 2010 taxes Table V. 2010 taxes Other Adjustments to Income  Use this table to find information about other adjustments to income not covered in this part of the publication. 2010 taxes IF you are looking for more information about the deduction for. 2010 taxes . 2010 taxes . 2010 taxes THEN see. 2010 taxes . 2010 taxes . 2010 taxes Certain business expenses of reservists, performing artists, and fee-basis officials Chapter 26. 2010 taxes Contributions to a health savings account Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans. 2010 taxes Moving expenses Publication 521, Moving Expenses. 2010 taxes Part of your self-employment tax Chapter 22. 2010 taxes Self-employed health insurance Chapter 21. 2010 taxes Payments to self-employed SEP, SIMPLE, and qualified plans Publication 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans). 2010 taxes Penalty on the early withdrawal of savings Chapter 7. 2010 taxes Contributions to an Archer MSA Publication 969. 2010 taxes Reforestation amortization or expense Chapters 7 and 8 of Publication 535, Business Expenses. 2010 taxes Contributions to Internal Revenue Code section 501(c)(18)(D) pension plans Publication 525, Taxable and Nontaxable Income. 2010 taxes Expenses from the rental of personal property Chapter 12. 2010 taxes Certain required repayments of supplemental unemployment benefits (sub-pay) Chapter 12. 2010 taxes Foreign housing costs Chapter 4 of Publication 54, Tax Guide for U. 2010 taxes S. 2010 taxes Citizens and Resident Aliens Abroad. 2010 taxes Jury duty pay given to your employer Chapter 12. 2010 taxes Contributions by certain chaplains to Internal Revenue Code section 403(b) plans Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. 2010 taxes Attorney fees and certain costs for actions involving certain unlawful discrimination claims or awards to whistleblowers Publication 525. 2010 taxes Domestic production activities deduction Form 8903, Domestic Production Activities Deduction. 2010 taxes Table of Contents 17. 2010 taxes   Individual Retirement Arrangements (IRAs)What's New Reminders Introduction Useful Items - You may want to see: Traditional IRAsWho Can Open a Traditional IRA? When and How Can a Traditional IRA Be Opened? How Much Can Be Contributed? When Can Contributions Be Made? How Much Can You Deduct? Nondeductible Contributions Inherited IRAs Can You Move Retirement Plan Assets? When Can You Withdraw or Use IRA Assets? When Must You Withdraw IRA Assets? (Required Minimum Distributions) Are Distributions Taxable? What Acts Result in Penalties or Additional Taxes? Roth IRAsWhat Is a Roth IRA? When Can a Roth IRA Be Opened? Can You Contribute to a Roth IRA? Can You Move Amounts Into a Roth IRA? Are Distributions Taxable? 18. 2010 taxes   AlimonyIntroductionSpouse or former spouse. 2010 taxes Divorce or separation instrument. 2010 taxes Useful Items - You may want to see: General RulesMortgage payments. 2010 taxes Taxes and insurance. 2010 taxes Other payments to a third party. 2010 taxes Instruments Executed After 1984Payments to a third party. 2010 taxes Exception. 2010 taxes Substitute payments. 2010 taxes Specifically designated as child support. 2010 taxes Contingency relating to your child. 2010 taxes Clearly associated with a contingency. 2010 taxes How To Deduct Alimony Paid How To Report Alimony Received Recapture Rule 19. 2010 taxes   Education- Related AdjustmentsIntroduction Useful Items - You may want to see: Student Loan Interest DeductionStudent Loan Interest Defined Can You Claim the Deduction How Much Can You Deduct How Do You Figure the Deduction Tuition and Fees DeductionCan You Claim the Deduction What Expenses Qualify Who Is an Eligible Student Who Can Claim a Dependent's Expenses How Much Can You Deduct Educator Expenses Prev  Up  Next   Home   More Online Publications
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IRS Encourages Small Employers to Check Out Small Business Health Care Tax Credit; Helpful Resources, Tax Tips Available on IRS.gov

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IR-2014-27, March 10, 2014

WASHINGTON — With business tax-filing deadlines fast approaching, the Internal Revenue Service today encouraged small employers that provide health insurance coverage to their employees to check out the small business health care tax credit and then claim it if they qualify.

The Small Business Health Care Tax Credit page on IRS.gov is packed with information and resources designed to help small employers see if they qualify for the credit and then figure it correctly. These include a 2013 tax credit estimator, examples of typical tax savings under various scenarios and answers to frequently-asked questions.

Additionally, the IRS has Health Care Tax Tips, designed to provide useful information to employers, families and individuals. These tips include a new Small Business Health Care Tax Credit tip as well as tips covering other Affordable Care Act topics.

The small business health care tax credit was included in the Affordable Care Act enacted in 2010. Under the ACA, eligible small employers can claim the credit for 2010 through 2013 and for two additional years beginning in 2014. For 2010 through 2013, the maximum credit is 35 percent of premiums paid by eligible small businesses and 25 percent of premiums paid by eligible tax-exempt organizations. In 2014, the maximum credit rate rises to 50 percent for small businesses and 35 percent for tax-exempt organizations.

Small employers that pay at least half of the premiums for employee health insurance coverage under a qualifying arrangement may be eligible for this credit. The credit is specifically targeted to help small businesses and tax-exempt organizations provide health insurance for their employees.

Depending upon how they are structured, eligible small employers are likely subject to one of the following three tax-filing deadlines, which fall in coming weeks:

  • March 17: Corporations and S Corporations that file on a calendar year basis can figure the credit on Form 8941 attached to the income tax return.
  • April 15: Partnerships and individuals have until April 15 to complete and file their income tax returns (partnerships on Form 1065 and individuals on Form 1040). Sole proprietors can figure the credit on Form 8941 attached to the individual income tax return. Individuals who have business income and credits reported to them on Schedules K-1—partners in partnerships, S corporation shareholders and beneficiaries of estates and trusts—will report the credit amount directly on Form 3800– no Form 8941 required. The resulting credit is entered on Form 1040, Line 53.
  • May 15: Tax-exempt organizations that file on a calendar year basis can use Form 8941 and then claim the credit on Form 990-T, Line 44f.

Taxpayers needing more time to determine eligibility should consider obtaining an automatic tax-filing extension, usually for six months. See Form 4868 for individuals, Form 7004 for businesses and Form 8868 for tax-exempt organizations.

Businesses that have already filed and later find that they qualified in 2013 or an earlier year can still claim the credit by filing an amended return for the affected years. Corporations use Form 1120X, individuals use Form 1040X and tax-exempt organizations use Form 990-T. A three-year statute of limitations normally applies to these refund claims. See the instructions to these forms for details.

Some businesses and tax-exempt organizations that already locked into health insurance plan structures and contributions may not have had the opportunity to make any needed adjustments to qualify for the credit for 2013 or earlier years. These employers can still make changes so they qualify to claim the credit on future returns.

To learn more about the Small Business Health Care Tax Credit and view tips about other ACA topics, visit the Health Care Tax Tip page on IRS.gov/aca. Newly added tips include:

  • Small Business Health Care Tax Credit ─ Employers can find out if they qualify and how much they can get.
  • What You Need to Know about the Amount of Health Insurance Reported on Form W-2 - Learn about the amount of health insurance reported on Form W-2. 
  • What do I need to know about the Health Care Law for my 2013 Tax Return? – Provides tips that help with filing the 2013 income tax return, including information about filing requirements and Form W-2.

To receive copies of IRS tax tips via email, subscribe at www.irs.gov/uac/Subscribe-to-IRS-Tax-Tips.

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Page Last Reviewed or Updated: 13-Mar-2014

The 2010 Taxes

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