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2012 tax software free Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 2012 tax software free 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. 2012 tax software free 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. 2012 tax software free 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. 2012 tax software free 60 day rule, Time limit for making a rollover contribution. 2012 tax software free 70 rule, Age 70½ rule. 2012 tax software free , Nonresident alien spouse. 2012 tax software free A Abandonment of home, Abandonment. 2012 tax software free Abortion Deductibility as medical expense, Table 21-1. 2012 tax software free Medical and Dental Expenses Checklist. 2012 tax software free See Publication 502 for more information about these and other expenses. 2012 tax software free Abroad, citizens traveling or working, Employees of foreign governments or international organizations. 2012 tax software free , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. 2012 tax software free S. 2012 tax software free ) (see also Foreign employment) Absence, temporary, Temporary absences. 2012 tax software free , Temporary absences. 2012 tax software free Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. 2012 tax software free Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. 2012 tax software free Long-term care, Long-term care coverage. 2012 tax software free , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. 2012 tax software free Accidents, car, Deductible losses. 2012 tax software free Value determination, Car value. 2012 tax software free Willful negligence or intentional act as cause, Nondeductible losses. 2012 tax software free Accountable plans for employee reimbursements, Accountable Plans, Related to employer. 2012 tax software free 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. 2012 tax software free Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. 2012 tax software free Change in, standard deduction not allowed, Persons not eligible for the standard deduction. 2012 tax software free Fiscal year, Accounting Periods, Fiscal year taxpayers. 2012 tax software free , Fiscal Years Fringe benefits, Accounting period. 2012 tax software free Accrual method taxpayers, Accrual method. 2012 tax software free Taxes paid during tax year, deduction of, You must pay the tax during your tax year. 2012 tax software free Accumulation distribution of trusts Tax on, Other taxes. 2012 tax software free Accuracy-related penalties, Accuracy-related penalty. 2012 tax software free Acknowledgment, Acknowledgment. 2012 tax software free Activities not for profit, Activity not for profit. 2012 tax software free Address, Name and Address Change of, Change of Address Foreign, Foreign address. 2012 tax software free P. 2012 tax software free O. 2012 tax software free box, P. 2012 tax software free O. 2012 tax software free box. 2012 tax software free Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. 2012 tax software free Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. 2012 tax software free Easements, Easements. 2012 tax software free Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. 2012 tax software free Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. 2012 tax software free Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. 2012 tax software free Sales of property, Adjusted basis. 2012 tax software free Section 179 deduction, Depreciation and section 179 deduction. 2012 tax software free 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. 2012 tax software free (see also Fiduciaries) Income paid to, Payment to an agent. 2012 tax software free Signing return, When someone can sign for you. 2012 tax software free 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. 2012 tax software free Airline club dues Not entertainment expenses, Club dues and membership fees. 2012 tax software free Airplanes, donations of, Cars, boats, and airplanes. 2012 tax software free Airport transportation Business-related travel expense, Table 26-1. 2012 tax software free Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 2012 tax software 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transactions in, Collectibles. 2012 tax software free Aliens, Individual taxpayer identification number (ITIN) for aliens. 2012 tax software free , Not earned income. 2012 tax software free Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. 2012 tax software free , Payments not alimony. 2012 tax software free , Payments to a third party. 2012 tax software free , Life insurance premiums. 2012 tax software free , Payments for jointly-owned home. 2012 tax software free , Mortgage payments. 2012 tax software free , Taxes and insurance. 2012 tax software free , Other payments to a third party. 2012 tax software free , Instruments Executed After 1984, Exception for instruments executed before 1985. 2012 tax software free , Alimony requirements. 2012 tax software free , Cash payment requirement. 2012 tax software free , Payments to a third party. 2012 tax 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option, You can use Form 1040A if all of the following apply. 2012 tax software free Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. 2012 tax software free 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. 2012 tax software free , Filing Form 1040X. 2012 tax software free (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. 2012 tax software free Standard deduction, change to itemized deductions, Changing your mind. 2012 tax software free American citizens abroad, U. 2012 tax software free S. 2012 tax software free Citizens and Resident Aliens Living Abroad (see also Citizens outside U. 2012 tax software free S. 2012 tax software free ) Employment (see Foreign employment) 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donations to, Table 24-1. 2012 tax software free Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. 2012 tax software free Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 2012 tax software free Donations of, Cars, boats, and airplanes. 2012 tax software free Body scan, Table 21-1. 2012 tax software free Medical and Dental Expenses Checklist. 2012 tax software free See Publication 502 for more information about these and other expenses. 2012 tax software free Bona fide business purpose Travel expenses, Bona fide business purpose. 2012 tax software free Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. 2012 tax software free , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and 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2012 tax software free Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. 2012 tax software free , 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. 2012 tax software free Value determination, Car value. 2012 tax software free Willful negligence or intentional act as cause, Nondeductible losses. 2012 tax software free Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. 2012 tax software free 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. 2012 tax software free Books to determine fair market value, Car value. 2012 tax software free Business and personal use, allocation between, Business and personal use. 2012 tax software free , Separating expenses. 2012 tax software free Business-related travel expenses, Table 26-1. 2012 tax software free Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 2012 tax software free Car pools, Car pools. 2012 tax software free Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 2012 tax software free Charitable organization service, use for, Car expenses. 2012 tax software free Depreciation, Depreciation and section 179 deductions. 2012 tax software free Donations of, Cars, boats, and airplanes. 2012 tax software free Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). 2012 tax software free Form 2106 or 2106-EZ, how to fill out, Car expenses. 2012 tax software free Hauling tools or instruments, Hauling tools or instruments. 2012 tax software free Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. 2012 tax software free Medical transportation, Table 21-1. 2012 tax software free Medical and Dental Expenses Checklist. 2012 tax software free See Publication 502 for more information about these and other expenses. 2012 tax software free , Transportation, Car expenses. 2012 tax software free 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. 2012 tax software free Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. 2012 tax software free Work-related education, transportation for, Using your car. 2012 tax software free Cash Dividends paid as, Introduction Rebates, Cash rebates. 2012 tax software free Sales of property for, Payment of cash. 2012 tax software free Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. 2012 tax software free Bad debts, Basis in bad debt required. 2012 tax software free Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. 2012 tax software free Taxes paid during tax year, deduction of, You must pay the tax during your tax year. 2012 tax software free Worthless securities and negotiable promissory notes, Worthless securities. 2012 tax software free Cash rebates, Cash rebates. 2012 tax software free Casualties, Home destroyed or condemned. 2012 tax software free Casualty insurance Premiums not in property basis, Settlement costs. 2012 tax software free Reimbursements from, Casualty insurance and other reimbursements. 2012 tax software free Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). 2012 tax software free , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. 2012 tax software free , Involuntary Conversions, Adjusted Basis, Adjustments to basis. 2012 tax software free Amount of loss, Figuring a Loss Appraisals, Appraisal. 2012 tax software free , Costs of photographs and appraisals. 2012 tax software free Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. 2012 tax software free Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. 2012 tax software free Photographs and appraisals, Costs of photographs and appraisals. 2012 tax software free Deductible losses, Deductible losses. 2012 tax software free $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. 2012 tax software free Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. 2012 tax software free Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. 2012 tax software free , Disaster relief. 2012 tax software free (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. 2012 tax software free Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. 2012 tax software free Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). 2012 tax software free Nondeductible losses, Deductible losses. 2012 tax software free Proof of loss, Casualty loss proof. 2012 tax software free Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. 2012 tax software free Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. 2012 tax software free , 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. 2012 tax software free Certificates of deposit (CDs), Certificates of deposit (CDs). 2012 tax software free , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. 2012 tax software free Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. 2012 tax software free Change of address, Change of Address Change of name, Name change. 2012 tax software free , Name changed. 2012 tax software free 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. 2012 tax software free Examples of Charitable Contributions—A Quick Check, Token items. 2012 tax software free , Written statement. 2012 tax software free , 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. 2012 tax software free , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. 2012 tax software free , Capital gain property. 2012 tax software free , Amount of deduction — general rule. 2012 tax software free , Bargain sales. 2012 tax software free , When To Deduct, Time of making contribution. 2012 tax software free , Noncash Contributions, Additional records. 2012 tax software free , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). 2012 tax software free Charity benefit events Deduction amount for charitable contributions, Charity benefit events. 2012 tax software free Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. 2012 tax software free Checks As charitable contributions, Checks. 2012 tax software free Canceled checks as evidence of travel expenses, Canceled check. 2012 tax software free Constructive receipt of, Check received or available. 2012 tax software free Child Foster child, Rule 10. 2012 tax software free You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. 2012 tax software free You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. 2012 tax software free Child and dependent care credit, You can use Form 1040A if all of the following apply. 2012 tax software free Due diligence, Getting the information. 2012 tax software free Earned income, Earned income. 2012 tax software free Full-time student, Rule for student-spouse or spouse not able to care for self. 2012 tax software free Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. 2012 tax software free Child care, You can use Form 1040A if all of the following apply. 2012 tax software free Babysitting, Babysitting. 2012 tax software free Care providers, Childcare providers. 2012 tax software free Expenses, Child care expenses. 2012 tax software free Nursing care for healthy baby, not deductible as medical expense, Table 21-1. 2012 tax software free Medical and Dental Expenses Checklist. 2012 tax software free See Publication 502 for more information about these and other expenses. 2012 tax software free Child custody, Custodial parent and noncustodial parent. 2012 tax software free Child support, Child support payments. 2012 tax software free Alimony, difference from, Payments not alimony. 2012 tax software free , Alimony requirements. 2012 tax software free , Child support. 2012 tax software free Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. 2012 tax software free , Child tax credit. 2012 tax software free , 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. 2012 tax software free 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. 2012 tax software free Birth of child Head of household, qualifying person to file as, Death or birth. 2012 tax software free , Death or birth. 2012 tax software free Social security number to be obtained, Born and died in 2013. 2012 tax software free Care providers, Childcare providers. 2012 tax software free (see also Child care) Child's tax, figuring of, Step 3. 2012 tax software free Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. 2012 tax software free Credit for, Who Should File, You can use Form 1040A if all of the following apply. 2012 tax software free (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. 2012 tax software free Death of child Head of household, qualifying person to file as, Death or birth. 2012 tax software free , Death or birth. 2012 tax software free Deductions, Line 2 (deductions). 2012 tax software free Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. 2012 tax software free Filing requirements, Child's earnings. 2012 tax software free As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. 2012 tax software free , Income from property received as a gift. 2012 tax software free Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. 2012 tax software free Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. 2012 tax software free Investment income of, Tax on unearned income of certain children. 2012 tax software free 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. 2012 tax software free Kidnapped, Kidnapped child. 2012 tax software free , Kidnapped child. 2012 tax software free Net unearned income, figuring of, Step 1. 2012 tax software free Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. 2012 tax software free Property received as gift, income from, Income from property received as a gift. 2012 tax software free Signing return, parent for child, Spouse unable to sign. 2012 tax software free Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. 2012 tax software free Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. 2012 tax software free Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. 2012 tax software free Unearned income of, Tax on unearned income of certain children. 2012 tax software free 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. 2012 tax software free Unearned income defined, Unearned income defined. 2012 tax software free 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. 2012 tax software free Churches, temples, etc. 2012 tax software free Charitable contributions to, Examples. 2012 tax software free , Table 24-1. 2012 tax software free Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. 2012 tax software free Citizen or resident test, Citizen or Resident Test Citizens outside U. 2012 tax software free S. 2012 tax software free Business travel outside U. 2012 tax software free S. 2012 tax software free , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. 2012 tax software free Standard meal allowance, Standard meal allowance for areas outside the continental United States. 2012 tax software free Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. 2012 tax software free S. 2012 tax software free Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. 2012 tax software free Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. 2012 tax software free Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. 2012 tax software free Civil service retirement benefits, Civil service retirement benefits. 2012 tax software free Civil suits, Court awards and damages. 2012 tax software free (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. 2012 tax software free 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. 2012 tax software free , Ministers' and military housing allowance. 2012 tax software free Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. 2012 tax software free 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. 2012 tax software free Closing costs Real property transactions, Settlement costs. 2012 tax software free Sale of home, Settlement fees or closing costs. 2012 tax software free Clothing Military, Military uniforms. 2012 tax software free Moth damage, not casualty loss, Progressive deterioration. 2012 tax software free Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. 2012 tax software free Used clothing, charitable deduction for fair market value, Used clothing and household items. 2012 tax software free work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. 2012 tax software free Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. 2012 tax software free Coal and iron ore, Coal and iron ore. 2012 tax software free Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. 2012 tax software free Gains or losses from sale or trade of, Investment interest deducted. 2012 tax software free IRA investment in, Investment in Collectibles, Exception. 2012 tax software free College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. 2012 tax software free , Table 24-1. 2012 tax software free Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. 2012 tax software free Education costs, Qualified tuition programs (QTPs). 2012 tax software free (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. 2012 tax software free Commission drivers Deduction of expenses, Statutory employees. 2012 tax software free Commissions, Supplemental Wages Advance, Advance commissions and other earnings. 2012 tax software free IRAs with brokers, Brokers' commissions. 2012 tax software free , Brokers' commissions. 2012 tax software free Property basis to include when buyer pays, Settlement costs. 2012 tax software free Sharing of (kickbacks), Kickbacks. 2012 tax software free Unearned, deduction for repayment of, Advance commissions and other earnings. 2012 tax software free Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. 2012 tax software free Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. 2012 tax software free , Community property. 2012 tax software free Alimony, difference from, Payments not alimony. 2012 tax software free IRAs, Community property laws. 2012 tax software free Married filing separately, Community property states. 2012 tax software free Medical and dental expenses, Community property states. 2012 tax software free Commuting expenses, Commuting expenses. 2012 tax software free , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. 2012 tax software free Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. 2012 tax software free Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. 2012 tax software free Unemployment, Unemployment compensation. 2012 tax software free Computation of tax, Computations Equal amounts, Equal amounts. 2012 tax software free Negative amounts, Negative amounts. 2012 tax software free Rounding off dollars, Rounding off dollars. 2012 tax software free Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. 2012 tax software free , Condemnations. 2012 tax software free Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. 2012 tax software free Period of ownership and use, Previous home destroyed or condemned. 2012 tax software free Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. 2012 tax software free Constructive receipt of income, Constructive receipt. 2012 tax software free , Payment to an agent. 2012 tax software free , Constructive receipt. 2012 tax software free Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. 2012 tax software free , Contributions, Table 24-1. 2012 tax software free 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. 2012 tax software free Political, Political Contributions Reservist repayments, Qualified reservist repayments. 2012 tax software free Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. 2012 tax software free Related party transactions, Losses on sales or trades of property. 2012 tax software free Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. 2012 tax software free Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. 2012 tax software free Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. 2012 tax software free 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. 2012 tax software free Sale or trade of Form 1099-S to report, Form 1099-S transactions. 2012 tax software free Period of ownership and use, Cooperative apartment. 2012 tax software free Cooperatives Patronage dividends, Patronage dividends. 2012 tax software free Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. 2012 tax software free Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. 2012 tax software free , Losses on sales or trades of property. 2012 tax software free Director fees as self-employment income, Corporate director. 2012 tax software free Reorganizations and nontaxable trade of stock, Corporate reorganizations. 2012 tax software free Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. 2012 tax software free Medical and Dental Expenses Checklist. 2012 tax software free See Publication 502 for more information about these and other expenses. 2012 tax software free Cosmetics Not deductible as medical expense, Table 21-1. 2012 tax software free Medical and Dental Expenses Checklist. 2012 tax software free See Publication 502 for more information about these and other expenses. 2012 tax software free Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 2012 tax software free , Partly taxable. 2012 tax software free Cost-of-living allowances, Government cost-of-living allowances. 2012 tax software free Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. 2012 tax software free Examples of Charitable Contributions—A Quick Check, Membership fees or dues. 2012 tax software free Entertainment expense deduction not allowed, Club dues and membership fees. 2012 tax software free Coupon bonds, Coupon bonds. 2012 tax software free Court awards and damages (see Damages from lawsuits) Cousin, Cousin. 2012 tax software free Coverdell ESAs Additional tax on, Other taxes. 2012 tax software free CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. 2012 tax software free Charitable contributions charged to, Credit card. 2012 tax software free Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. 2012 tax software free , Credit for child and dependent care expenses. 2012 tax software free 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. 2012 tax software free , Credit for the elderly or the disabled. 2012 tax software free Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. 2012 tax software free Credit reports Costs not included in property basis, Settlement costs. 2012 tax software free Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. 2012 tax software free , Earned income credit. 2012 tax software free , Credit for child and dependent care expenses. 2012 tax software free , Credit for the elderly or the disabled. 2012 tax software free , Earned income credit. 2012 tax software free , Credit for child and dependent care expenses. 2012 tax software free , Credit for the elderly or the disabled. 2012 tax software free , Earned income credit. 2012 tax software free 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. 2012 tax software free , 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. 2012 tax software free Medical and Dental Expenses Checklist. 2012 tax software free See Publication 502 for more information about these and other expenses. 2012 tax software free Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. 2012 tax software free Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. 2012 tax software free Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. 2012 tax software free Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. 2012 tax software free D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. 2012 tax software free , Disaster relief. 2012 tax software free (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. 2012 tax software free 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. 2012 tax software free , Childcare providers. 2012 tax software free , Care outside your home. 2012 tax software free (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. 2012 tax software free 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. 2012 tax software free Death of dependent, Death or birth. 2012 tax software free Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. 2012 tax software free , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. 2012 tax software free Paid by another, Debts paid for you. 2012 tax software free Payoff of debt included in sales transaction, Debt paid off. 2012 tax software free Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. 2012 tax software free Refund offset against, Refunds. 2012 tax software free , Offset against debts. 2012 tax software free Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. 2012 tax software free Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. 2012 tax software free Due dates, Filing for a decedent. 2012 tax software free Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. 2012 tax software free Spouse's death, Spouse died during the year. 2012 tax software free , Spouse died. 2012 tax software free Standard deduction, Decedent's final return. 2012 tax software free Transfer of property at death, Other property transactions. 2012 tax software free Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. 2012 tax software free Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. 2012 tax software free , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. 2012 tax software free , 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. 2012 tax software free 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. 2012 tax software free Interest (see Interest payments) Investment expenses, Investment expenses. 2012 tax software free IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. 2012 tax software free Medical and Dental Expenses Checklist. 2012 tax software free See Publication 502 for more information about these and other expenses. 2012 tax software free Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. 2012 tax software free (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. 2012 tax software free Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. 2012 tax software free Performing artists' expenses, Expenses of certain performing artists. 2012 tax software free Prepaid insurance premiums, Prepaid insurance premiums. 2012 tax software free Prescription medicines, Table 21-1. 2012 tax software free Medical and Dental Expenses Checklist. 2012 tax software free See Publication 502 for more information about these and other expenses. 2012 tax software free Rental expenses, When to deduct. 2012 tax software free Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. 2012 tax software free Car expenses, Depreciation and section 179 deductions. 2012 tax software free 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. 2012 tax software free Stop-smoking programs, Table 21-1. 2012 tax software free Medical and Dental Expenses Checklist. 2012 tax software free See Publication 502 for more information about these and other expenses. 2012 tax software free 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. 2012 tax software free Recording fees, basis to include, Real estate taxes. 2012 tax software free Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. 2012 tax software free Nonqualified plans, Nonqualified deferred compensation plans. 2012 tax software free Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. 2012 tax software free Delivery services, Private delivery services. 2012 tax software free Business-related travel expense, Table 26-1. 2012 tax software free Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 2012 tax software free Demutualization of life insurance companies, Demutualization of life insurance companies. 2012 tax software free Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. 2012 tax software free Medical and Dental Expenses Checklist. 2012 tax software free See Publication 502 for more information about these and other expenses. 2012 tax software free Dependent care Benefits, Dependent care benefits. 2012 tax software free , Dependent Care Benefits Center, Dependent care center. 2012 tax software free 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. 2012 tax software free , Exception for adopted child. 2012 tax software free , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 2012 tax software free (see also Child tax credit) Birth of, Death or birth. 2012 tax software free Born and died within year, Exception. 2012 tax software free , Born and died in 2013. 2012 tax software free Death of, Death or birth. 2012 tax software free 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. 2012 tax software free 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. 2012 tax software free Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). 2012 tax software free , Taxpayer identification numbers for aliens. 2012 tax software free Alien dependents, Born and died in 2013. 2012 tax software free Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. 2012 tax software free Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. 2012 tax software free Deposits, Fees and deposits. 2012 tax software free Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. 2012 tax software free Depreciation Adjustment to basis for, Depreciation and section 179 deduction. 2012 tax software free Cars, Depreciation and section 179 deductions. 2012 tax software free Change of use of property, Basis for depreciation. 2012 tax software free Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. 2012 tax software free 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. 2012 tax software free Land, no depreciation of, Land. 2012 tax software free Rental property, Depreciation. 2012 tax software free , Depreciation Designated Roth Account Defined. 2012 tax software free , Designated Roth accounts. 2012 tax software free Designated Roth account, Designated Roth accounts. 2012 tax software free , Designated Roth accounts. 2012 tax software free Destroyed records, Destroyed records. 2012 tax software free Diaper service, Table 21-1. 2012 tax software free Medical and Dental Expenses Checklist. 2012 tax software free See Publication 502 for more information about these and other expenses. 2012 tax software free Differential wage payments, Differential wage payments. 2012 tax software free Differential wages Wages for reservists Military reserves, Differential wage payments. 2012 tax software free Direct deposit of refunds, Refunds Directors' fees, Corporate director. 2012 tax software free Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. 2012 tax software free , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. 2012 tax software free Armed forces, Disability. 2012 tax software free Blind (see Blind persons) Cafeteria plans, Cafeteria plans. 2012 tax software free 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. 2012 tax software free Medical and Dental Expenses Checklist. 2012 tax software free See Publication 502 for more information about these and other expenses. 2012 tax software free Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. 2012 tax software free Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. 2012 tax software free Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. 2012 tax software free Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. 2012 tax software free Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. 2012 tax software free Social security and railroad retirement benefits, deductions for, Disability payments. 2012 tax software free Special school or home for, deductibility of medical expense, Table 21-1. 2012 tax software free Medical and Dental Expenses Checklist. 2012 tax software free See Publication 502 for more information about these and other expenses. 2012 tax software free Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. 2012 tax software free Workers' compensation, Workers' Compensation Disability Income, Disability income. 2012 tax software free Disability benefits Earned income credit, Form 4029. 2012 tax software free Disability insurance payments Earned income credit, Disability insurance payments. 2012 tax software free Disability, permanent and total disability, Permanent and total disability. 2012 tax software free Disabled Child, Permanently and totally disabled. 2012 tax software free Dependent, Disabled dependent working at sheltered workshop. 2012 tax software free Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. 2012 tax software free , Disaster relief payments. 2012 tax software free , Disaster relief. 2012 tax software free (see also Terrorist attacks) Cash gifts to victims, Cash gifts. 2012 tax software free Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. 2012 tax software free Unemployment assistance, Types of unemployment compensation. 2012 tax software free Employer's emergency disaster fund, Employer's emergency disaster fund. 2012 tax software free Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. 2012 tax software free Grants or payments, Disaster relief grants. 2012 tax software free Replacement of lost or destroyed property, Disaster relief. 2012 tax software free Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. 2012 tax software free , Adjusted Basis Disclosure statement, Disclosure statement. 2012 tax software free 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. 2012 tax software free Distributions, Eligible rollover distributions. 2012 tax software free (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). 2012 tax software free Qualified reservist, Qualified reservist distributions. 2012 tax software free Required minimum distributions, Required distributions. 2012 tax software free , Required distributions. 2012 tax software free , 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. 2012 tax software free Dividends, Dividends and Other Distributions, Form 1099-DIV. 2012 tax software free , More information. 2012 tax software free (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. 2012 tax software free Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. 2012 tax software free 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. 2012 tax software free Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. 2012 tax software free Insurance dividends, Dividends on insurance policies. 2012 tax software free Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. 2012 tax software free Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. 2012 tax software free Qualified, Qualified Dividends, Qualified dividends. 2012 tax software free Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. 2012 tax software free Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. 2012 tax software free Sold stock, Dividends on stock sold. 2012 tax software free Stockholder debts when canceled as, Stockholder debt. 2012 tax software free Veterans' insurance, Dividends on veterans' insurance. 2012 tax software free Divorced parents, Children of divorced or separated parents (or parents who live apart). 2012 tax software free , Applying this special rule to divorced or separated parents (or parents who live apart). 2012 tax software free Divorced taxpayers, Alimony. 2012 tax software free (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. 2012 tax software free Child custody, Custodial parent and noncustodial parent. 2012 tax software free Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. 2012 tax software free Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. 2012 tax software free , Divorced persons. 2012 tax software free IRAs, Kay Bailey Hutchison Spousal IRA. 2012 tax software free , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. 2012 tax software free Mortgage interest, payment as alimony, Divorced or separated individuals. 2012 tax software free Personal exemption, Divorced or separated spouse. 2012 tax software free Real estate taxes, allocation of, Divorced individuals. 2012 tax software free Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. 2012 tax software free Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. 2012 tax software free Domestic help Withholding, Household workers. 2012 tax software free Domestic help, no exemption for, Housekeepers, maids, or servants. 2012 tax software free
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The 2012 Tax Software Free

2012 tax software free 3. 2012 tax software free   Self-Employment Tax Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Who Must Pay Self-Employment Tax?Employed by a U. 2012 tax software free S. 2012 tax software free Church Effect of Exclusion Members of the Clergy Income From U. 2012 tax software free S. 2012 tax software free Possessions Exemption From Social Security and Medicare Taxes Topics - This chapter discusses: Who must pay self-employment tax, and Who is exempt from self-employment tax. 2012 tax software free Useful Items - You may want to see: Publication 334 Tax Guide for Small Business 517 Social Security and Other Information for Members of the Clergy and Religious Workers Form (and Instructions) Form 1040-PR Planilla para la Declaración de la Contribución Federal sobre el Trabajo por Cuenta Propia Form 1040-SS U. 2012 tax software free S. 2012 tax software free Self-Employment Tax Return Form 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners Schedule SE (Form 1040) Self-Employment Tax See chapter 7 for information about getting these publications and forms. 2012 tax software free Who Must Pay Self-Employment Tax? If you are a self-employed U. 2012 tax software free S. 2012 tax software free citizen or resident, the rules for paying self-employment tax are generally the same whether you are living in the United States or abroad. 2012 tax software free The self-employment tax is a social security and Medicare tax on net earnings from self- employment. 2012 tax software free You must pay self-employment tax if your net earnings from self-employment are at least $400. 2012 tax software free For 2013, the maximum amount of net earnings from self-employment that is subject to the social security portion of the tax is $113,700. 2012 tax software free All net earnings are subject to the Medicare portion of the tax. 2012 tax software free Employed by a U. 2012 tax software free S. 2012 tax software free Church If you were employed by a U. 2012 tax software free S. 2012 tax software free church or a qualified church-controlled organization that chose exemption from social security and Medicare taxes and you received wages of $108. 2012 tax software free 28 or more from the organization, the amounts paid to you are subject to self-employment tax. 2012 tax software free However, you can choose to be exempt from social security and Medicare taxes if you are a member of a recognized religious sect. 2012 tax software free See Publication 517 for more information about church employees and self-employment tax. 2012 tax software free Effect of Exclusion You must take all of your self-employment income into account in figuring your net earnings from self-employment, even income that is exempt from income tax because of the foreign earned income exclusion. 2012 tax software free Example. 2012 tax software free You are in business abroad as a consultant and qualify for the foreign earned income exclusion. 2012 tax software free Your foreign earned income is $95,000, your business deductions total $27,000, and your net profit is $68,000. 2012 tax software free You must pay self-employment tax on all of your net profit, including the amount you can exclude from income. 2012 tax software free Members of the Clergy If you are a member of the clergy, you are treated as self-employed for self-employment tax purposes. 2012 tax software free Your U. 2012 tax software free S. 2012 tax software free self-employment tax is based upon net earnings from self-employment figured without regard to the foreign earned income exclusion or the foreign housing exclusion. 2012 tax software free You can receive exemption from coverage for your ministerial duties if you conscientiously oppose public insurance due to religious reasons or if you oppose it due to the religious principles of your denomination. 2012 tax software free You must file Form 4361 to apply for this exemption. 2012 tax software free This subject is discussed in further detail in Publication 517. 2012 tax software free Income From U. 2012 tax software free S. 2012 tax software free Possessions If you are a U. 2012 tax software free S. 2012 tax software free citizen or resident alien and you own and operate a business in Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, American Samoa, or the U. 2012 tax software free S. 2012 tax software free Virgin Islands, you must pay tax on your net earnings from self-employment (if they are $400 or more) from those sources. 2012 tax software free You must pay the self-employment tax whether or not the income is exempt from U. 2012 tax software free S. 2012 tax software free income taxes (or whether or not you otherwise must file a U. 2012 tax software free S. 2012 tax software free income tax return). 2012 tax software free Unless your situation is described below, attach Schedule SE (Form 1040) to your U. 2012 tax software free S. 2012 tax software free income tax return. 2012 tax software free If you do not have to file Form 1040 with the United States and you are a resident of any of the U. 2012 tax software free S. 2012 tax software free possessions listed in the preceding paragraph, figure your self-employment tax on Form 1040-SS. 2012 tax software free Residents of Puerto Rico may file the Spanish-language Formulario 1040-PR. 2012 tax software free If you are not enclosing a check or money order, file your return with the: Department of the Treasury Internal Revenue Service Center Austin, TX 73301-0215 If you are enclosing a check or money order, file your return with the: Department of the Treasury P. 2012 tax software free O. 2012 tax software free Box 1303 Charlotte, NC 28201-1303 Exemption From Social Security and Medicare Taxes The United States may reach agreements with foreign countries to eliminate dual coverage and dual contributions (taxes) to social security systems for the same work. 2012 tax software free See Bilateral Social Security (Totalization) Agreements in chapter 2 under Social Security and Medicare Taxes. 2012 tax software free As a general rule, self-employed persons who are subject to dual taxation will only be covered by the social security system of the country where they reside. 2012 tax software free For more information on how any specific agreement affects self-employed persons, contact the United States Social Security Administration, as discussed under Bilateral Social Security (Totalization) Agreements in chapter 2. 2012 tax software free If your self-employment earnings should be exempt from foreign social security tax and subject only to U. 2012 tax software free S. 2012 tax software free self-employment tax, you should request a certificate of coverage from the U. 2012 tax software free S. 2012 tax software free Social Security Administration, Office of International Programs. 2012 tax software free The certificate will establish your exemption from the foreign social security tax. 2012 tax software free Send the request to the: Social Security Administration Office of International Programs P. 2012 tax software free O. 2012 tax software free Box 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