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File 2010 Tax

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File 2010 Tax

File 2010 tax Publication 179 - Introductory Material Table of Contents Acontecimientos futuros Qué hay de nuevo Recordatorios Calendario Introduction Acontecimientos futuros Si desea obtener la información más reciente sobre todo acontecimiento relacionado con la Publicación 179, tal como legislación promulgada después de que ésta fue publicada, acceda a www. File 2010 tax irs. File 2010 tax gov/pub179. File 2010 tax Qué hay de nuevo Contribuciones al Seguro Social y al Medicare para el 2014. File 2010 tax  La tasa de contribución para el Seguro Social permanece en 6. File 2010 tax 2% tanto para el empleado como para el patrono. File 2010 tax La base límite de salario para el Seguro Social es $117,000. File 2010 tax La tasa de la contribución al Medicare es 1. File 2010 tax 45% tanto para la parte del empleado como la del patrono, la misma tasa que correspondió para el año 2013. File 2010 tax No hay límite sobre la cantidad de salarios sujetos a la contribución al Medicare. File 2010 tax Las contribuciones al Seguro Social y al Medicare se aplican a los salarios de empleados domésticos a quienes usted les paga $1,900 o más en efectivo o de una forma equivalente de remuneración. File 2010 tax Las contribuciones al Seguro Social y al Medicare se aplican a los trabajadores electorales a quienes se les paga $1,600 o más en efectivo o una remuneración equivalente. File 2010 tax Cambio de parte responsable. File 2010 tax  Comenzando el 1 de enero del 2014, toda entidad jurídica que tiene asignado un número patronal tiene que presentar el Formulario 8822-B Change of Address or Responsible Party—Business (Cambio de dirección o Parte Responsable— de negocios), en inglés, para informar si ha cambiado la parte responsable del negocio. File 2010 tax El Formulario 8822-B tiene que presentarse dentro de los 60 días que cambió la parte responsable. File 2010 tax Si el cambio de la parte responsable ocurrió antes del año 2014 y no se ha notificado el cambio anteriormente al IRS presente el Formulario 8822-B antes del 1 de marzo del 2014 e informe solamente el cambio más reciente. File 2010 tax Para la definición de “parte reponsable” vea las Instrucciones del Formulario SS-4PR Solicitud de Número de Identificación Patronal (EIN). File 2010 tax Matrimonio entre personas del mismo sexo. File 2010 tax . File 2010 tax  Para propósitos de las contribuciones federales, las personas del mismo sexo se consideran casados legalmente ​​si se casaron en un estado (o país extranjero) cuyas leyes autorizan el matrimonio de personas del mismo sexo, aunque el estado (o país extranjero) en el que ahora viven no reconozca el matrimonio entre personas del mismo sexo. File 2010 tax Para obtener más información, consulte el Revenue Ruling 2013-17 (Reglamento de Rentas Internas 2013–17) disponible en www. File 2010 tax irs. File 2010 tax gov/irb/2013-38_IRB/ar07. File 2010 tax html. File 2010 tax El Notice 2013-61 (Aviso 2013-61) establece los procedimientos administrativos especiales para los patronos hacer reclamaciones para el reembolso o los ajustes de los pagos en exceso al Seguro Social y al Medicare con respecto a ciertos beneficios entre cónyuges del mismo sexo antes de la expiración del periodo de prescripción. File 2010 tax El Aviso 2013-61 que aparece en la página 432 del Internal Revenue Bulletin (Boletín de Rentas Internas 2013-44), en inglés, está disponible en www. File 2010 tax irs. File 2010 tax gov/irb/2013-44_IRB/ar10. File 2010 tax html. File 2010 tax Recordatorios Retención de la Contribución Adicional al Medicare. File 2010 tax  Además de la retención de la contribución Medicare de 1. File 2010 tax 45%, usted tiene que retener la Contribución Adicional al Medicare de 0. File 2010 tax 9% de los salarios en exceso de $200,000 que le paga a un empleado en un año natural. File 2010 tax Se le requiere a usted que comience a retener la Contribución Adicional al Medicare en el período de paga en el cual usted le paga salarios en exceso de $200,000 a un empleado. File 2010 tax Continúe reteniendo esta Contribución Adicional al Medicare en todo período de paga hasta que finalice el año natural. File 2010 tax La Contribución Adicional al Medicare sólo se le impone al empleado. File 2010 tax No hay una porción correspondiente al patrono de la Contribución Adicional al Medicare. File 2010 tax Todos los salarios que están sujetos a la contribución Medicare, están sujetos a la retención de la Contribución Adicional al Medicare si éstos exceden el límite de $200,000. File 2010 tax Si desea más información sobre cuáles salarios están sujetos a la Contribución Adicional al Medicare, vea la tabla Reglas especiales para varias clases de servicios y de pagos , en el apartado 15 de esta publicación. File 2010 tax Para más información, sobre la Contribución Adicional al Medicare visite IRS. File 2010 tax gov y escriba “ Additional Medicare Tax ” en inglés, en la casilla Search (Buscar). File 2010 tax La información está disponible en inglés. File 2010 tax El crédito contributivo por oportunidad de trabajo para organizaciones calificadas exentas de contribución que contratan a veteranos calificados ha sido extendido. File 2010 tax . File 2010 tax  El crédito contributivo por oportunidad de trabajo está disponible para veteranos desempleados que reúnan los requisitos que comiencen a trabajar antes del 1 de enero de 2014. File 2010 tax Anteriormente, el crédito estaba disponible para veteranos desempleados quienes comenzaron a trabajar a partir del 22 de noviembre de 2011, y antes del 1 de enero de 2013. File 2010 tax Las organizaciones exentas de contribuciones calificadas que contratan veteranos desempleados que reúnan los requisitos pueden reclamar el crédito contributivo por oportunidad de trabajo contra su contribución sobre la nómina utilizando el Formulario 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans (Crédito por oportunidad de trabajo para organizaciones exentas de contribuciones calificadas que contratan a veteranos calificados), en inglés. File 2010 tax Si desea más información, visite IRS. File 2010 tax gov y escriba “work opportunity tax credit” (crédito contributivo por oportunidad de trabajo), en inglés, en la casilla Search (Buscar). File 2010 tax La información está disponible en inglés. File 2010 tax Externalización de las obligaciones de la nómina. File 2010 tax . File 2010 tax  Los patronos son responsables de asegurar que las planillas de contribución se radiquen y que los depósitos y pagos se hagan, aun si el patrono contrata los servicios de un tercero para hacerlo. File 2010 tax El patrono sigue siendo el responsable aun si el tercero no cumple con la acción requerida. File 2010 tax Si opta por externalizar cualquier parte de su nómina y las obligaciones relacionadas con las contribuciones (es decir, retención, declarar y pagar las contribuciones al Seguro Social, al Medicare y FUTA) a un tercero pagador, tal como un proveedor de servicios de nómina o agente de reportación, visite el sitio web IRS. File 2010 tax gov y escriba “outsourcing payroll duties” (externalización de las obligaciones de nómina) en la casilla “Search” (Buscar), para información útil sobre este tema. File 2010 tax Dicha información está disponible en inglés. File 2010 tax El crédito de asistencia para las primas COBRA. File 2010 tax  El crédito por asistencia en los pagos de las primas COBRA se aplica a las primas pagadas por un máximo de 15 meses para los empleados que fueron despedidos entre el 1 de septiembre de 2008 y el 31 de mayo de 2010. File 2010 tax Vea COBRA premium assistance credit (Crédito de asistencia para las primas COBRA) en inglés, en la Publicación 15. File 2010 tax Vea la sección Crédito de asistencia para las primas de COBRA para detalles sobre el crédito. File 2010 tax El Formulario 944-PR está descontinuado. File 2010 tax  El Formulario 944-PR, Planilla para la Declaración Federal ANUAL del Patrono, ya no estará disponible después de 2011. File 2010 tax A partir del año contributivo 2012, los patronos que anteriormente presentaban el Formulario 944-PR presentarán anualmente el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador. File 2010 tax Por otra parte, los contribuyentes pueden solicitar que se les permita la radicación trimestral con el Formulario 941-PR, Planilla para la Declaración Federal TRIMESTRAL del Patrono, en vez del Formulario 944(SP) (o el Formulario 944, en inglés). File 2010 tax Para más información, consulte las Instrucciones para el Formulario 944(SP). File 2010 tax Para solicitar que se le permita radicar los formularios trimestrales 941-PR para informar sus contribuciones al Seguro Social y Medicare del año 2014, debe llamar al IRS al 1-800-829-4933 o al 267-941-1000 (llamada con cargos) a más tardar el 1 de abril de 2014. File 2010 tax O, puede enviar una solicitud por escrito (el matasellos debe estar fechado en o antes del 15 de marzo de 2014). File 2010 tax Después de comunicarse con el IRS, el IRS le enviará una notificación por escrito indicándole que su requisito de presentación ha cambiado. File 2010 tax Si usted no recibe este aviso, debe presentar el Formulario 944(SP) para el año natural 2014. File 2010 tax Para más información, consulte ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP) de 2013. File 2010 tax Usted tiene que recibir un aviso escrito del IRS para poder radicar el Formulario 944(SP). File 2010 tax  Si usted ha estado radicando los Formularios 941-PR y cree que sus contribuciones sobre la nómina para el año natural serán $1,000 o menos y desea radicar el Formulario 944(SP) (o el Formulario 944, en inglés) en vez de los Formularios 941-PR, tiene que comunicarse con el IRS para solicitar el permiso para poder radicar el Formulario 944(SP). File 2010 tax Antes de que pueda radicar este formulario, tiene que recibir un aviso escrito de parte del IRS que le otorgue el permiso para poder radicar el Formulario 944(SP) en vez de los Formularios 941-PR. File 2010 tax Si desea más información sobre cómo solicitar el permiso para radicar el Formulario 944(SP) o el Formulario 944, en vez de los Formularios 941-PR, vea el tema titulado ¿Qué ocurre si quiere presentar Formularios 941, 941-SS o 941-PR en lugar del Formulario 944 (en inglés) o 944(SP)?, en las Instrucciones para el Formulario 944(SP). File 2010 tax Cambio de dirección. File 2010 tax . File 2010 tax  Utilice el Formulario 8822-B, Change of Address or Responsible Party-Business (Cambio de dirección— o Parte Responsable— de negocios), en inglés, para notificarle al IRS sobre un cambio a su dirección. File 2010 tax No envíe el Formulario 8822-B junto con su planilla de contribuciones sobre la nómina. File 2010 tax Los depósitos de las contribuciones federales tienen que llevarse a cabo mediante transferencia electrónica de fondos. File 2010 tax  Usted tiene que depositar toda contribución mediante transferencia electrónica de fondos. File 2010 tax Generalmente, la transferencia electrónica de fondos se lleva a cabo usando el Electronic Federal Tax Payment System (Sistema electrónico de pagos de la contribución federal o EFTPS, por sus siglas en inglés). File 2010 tax Si no desea utilizar el EFTPS, puede hacer los arreglos para que su preparador, institución financiera, servicio de nómina u otro tercero de su confianza efectúe depósitos electrónicos en nombre suyo. File 2010 tax El EFTPS es un servicio gratuito provisto por el Departamento del Tesoro. File 2010 tax Los servicios provistos por su preparador profesional, institución financiera, servicio de nómina u otro tercero podría conllevar en un cargo. File 2010 tax Si desea más información sobre cómo efectuar depósitos de la contribución federal, vea Cómo hacer los depósitos , en el apartado 11. File 2010 tax Si desea más información sobre EFTPS o si desea inscribirse, visite el sitio web de EFTPS en www. File 2010 tax eftps. File 2010 tax gov o llame al 1-800-244-4829 (1-800-733-4829, si es usuario de equipo TDD). File 2010 tax Puede encontrar información adicional sobre EFTPS en la Publicación 966 (SP), Sistema de Pago Electrónico del Impuesto Federal: La Manera Segura de pagar los Impuestos Federales. File 2010 tax Radicación y pago por medios electrónicos. File 2010 tax  El uso de las opciones electrónicas puede hacer más fácil la radicación de una planilla y el pago de la contribución federal. File 2010 tax Utilice el EFTPS para efectuar depósitos o pagar la contribución en su totalidad, independientemente de si utiliza a un preparador o si prepara sus propias planillas. File 2010 tax Puede usar el sistema electrónico e-file del IRS para radicar ciertas planillas. File 2010 tax Si hay una suma por pagar en la planilla, puede radicarla con el sistema e-file y pagar electrónicamente (e-pay) en un solo paso al autorizar un retiro electrónico de fondos de su cuenta bancaria mientras está radicando electrónicamente. File 2010 tax No utilice el retiro electrónico de fondos para pagar contribuciones que se requiere que se depositen. File 2010 tax Visite el sitio web del IRS www. File 2010 tax irs. File 2010 tax gov/efile , en inglés, para más información sobre cómo radicar una planilla electrónicamente. File 2010 tax Si desea más información sobre cómo pagar sus contribuciones utilizando el retiro electrónico de fondos, visite la página del IRS en www. File 2010 tax irs. File 2010 tax gov/e-pay. File 2010 tax Se le podría cobrar un cargo por radicar electrónicamente. File 2010 tax Para EFTPS, visite www. File 2010 tax eftps. File 2010 tax gov o llame a la línea de servicio al cliente de EFTPS al 1-800-244-4829 o 1-800-733-4829, si es usuario de equipo TDD. File 2010 tax Para la radicación electrónica de los Formularios 499R-2/W-2PR y 499R-2/W-2cPR ante la Administración del Seguro Social, visite la página web www. File 2010 tax hacienda. File 2010 tax gobierno. File 2010 tax pr. File 2010 tax Si usted está radicando su planilla de contribuciones o si está pagando sus contribuciones federales electrónicamente, se necesita que provea un EIN válido. File 2010 tax Si no provee un EIN válido, la planilla o pago no se tramitará. File 2010 tax Esto podría resultarle en multas y demoras en la tramitación de su planilla o pago. File 2010 tax Pagos con tarjeta de crédito o débito. File 2010 tax  Para mayor información sobre cómo se pagan las contribuciones con tarjetas de crédito o débito, visite el sitio web del IRS, www. File 2010 tax irs. File 2010 tax gov/e-pay. File 2010 tax No obstante, no use una tarjeta de crédito o débito para pagar contribuciones que deben ser depositadas. File 2010 tax Contratación de empleados nuevos. File 2010 tax  Mantenga un registro con el nombre y número de cada uno de sus empleados nuevos según aparece en su tarjeta de Seguro Social. File 2010 tax Todo empleado que no tenga una tarjeta de Seguro Social deberá solicitarla usando el Formulario SS-5-SP, Solicitud para una Tarjeta de Seguro Social, en español. File 2010 tax Vea el apartado 4 . File 2010 tax Cómo informar las discrepancias entre los Formularios 941-PR (o 944(SP)) y los Formularios 499R-2/W-2PR. File 2010 tax . File 2010 tax  Utilice el Anexo D (Formulario 941), Report of Discrepancies Caused by Acquisitions, Statutory Mergers, or Consolidations (Informe de discrepancias causadas por adquisiciones, fusiones o consolidaciones), en inglés. File 2010 tax En este anexo se explicarán las discrepancias en los salarios, contribuciones y pagos que han surgido entre los Formularios 941-PR (o el Formulario 944(SP)) debido a adquisiciones, fusiones o consolidaciones. File 2010 tax Si desea más información, vea las Instrucciones para el Anexo D (Formulario 941), disponibles en inglés. File 2010 tax Solicitud de un número de identificación patronal en línea (EIN). File 2010 tax  Usted puede solicitar un número de identificación patronal (EIN, por sus siglas en inglés) en línea al visitar el sitio web IRS. File 2010 tax gov, en inglés, y pulsar sobre el enlace “Apply for an EIN Online” (Solicitud de un número de identificación patronal en línea (EIN)), que se encuentra bajo Tools (Herramientas). File 2010 tax La información está provista en inglés. File 2010 tax Pagos rechazados. File 2010 tax  Cualquier forma de pago que ha sido rechazado y es devuelto por la institución financiera está sujeto a una penalidad. File 2010 tax Esta penalidad es $25 o el 2% de la cantidad del pago, lo mayor entre ambos. File 2010 tax Sin embargo, la penalidad en pagos rechazados de $24. File 2010 tax 99 o menos es igual a la cantidad del pago. File 2010 tax Por ejemplo, un pago por $18 que fue rechazado, la penalidad es $18 (la cantidad rechazada). File 2010 tax Remuneración pagada a trabajadores agrícolas con visa H-2A. File 2010 tax  La remuneración que le paga a trabajadores agrícolas por trabajo realizado con una visa H-2A no está sujeta a las contribuciones al Seguro Social, al Medicare o la Contribución Adicional al Medicare. File 2010 tax Por lo tanto, no debe informarla como remuneración sujeta a dichas contribuciones. File 2010 tax Verifique con las agencias del gobierno de Puerto Rico para verificar si tiene algún requisito estatal. File 2010 tax Servicios de entrega privados. File 2010 tax  Puede usar ciertos servicios de entrega privados designados por el IRS para enviar sus planillas o pagos de la contribución. File 2010 tax La lista incluye sólo los servicios siguientes: DHL Express (DHL): DHL Same Day Service. File 2010 tax Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority y FedEx International First. File 2010 tax United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. File 2010 tax M. File 2010 tax , UPS Worldwide Express Plus y UPS Worldwide Express. File 2010 tax Si desea obtener la dirección a dónde enviar la planilla o pago si utilizara un servicio de entrega privado, acceda a IRS. File 2010 tax gov y escriba “private delivery service” en la casilla Search (Buscar). File 2010 tax La información está disponible en inglés. File 2010 tax El proveedor de servicio de entrega privado que escoja puede informarle de cómo se obtiene verificación por escrito de la fecha de envío. File 2010 tax Los servicios de entrega privados no pueden entregar artículos de correo a los apartados postales. File 2010 tax Usted tiene que utilizar el Servicio Postal de los EE. File 2010 tax UU. File 2010 tax para enviar todo artículo de correo a una dirección que incluya un apartado postal del IRS. File 2010 tax Mantenimiento de récords. File 2010 tax  Conserve todos los récords de sus contribuciones sobre la nómina durante 4 años. File 2010 tax Los mismos deben estar disponibles para ser inspeccionados por funcionarios del IRS. File 2010 tax No se ha establecido ninguna manera especial de llevar estos récords. File 2010 tax Sin embargo, los mismos deberán incluir su EIN, las cantidades y fechas de todos los pagos de salarios (incluyendo beneficios marginales) y las propinas declaradas, así como los nombres, direcciones y ocupaciones de todos los empleados que reciban tales pagos, las fechas de empleo, además de los números de Seguro Social y los duplicados de las planillas de contribución radicadas anteriormente, incluyendo las fechas y cantidades de depósitos hechos según se explica en el apartado 11 . File 2010 tax Todo patrono agrícola tiene que llevar un registro en el cual consten el nombre, dirección permanente y el EIN de cada líder de cuadrilla. File 2010 tax Vea Líder de cuadrilla, en el apartado 1 . File 2010 tax Comentarios y sugerencias. File 2010 tax  Le agradecemos sus comentarios sobre esta publicación y sugerencias para ediciones futuras de la misma. File 2010 tax Puede escribirnos a la siguiente dirección: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File 2010 tax NW, IR-6526 Washington, DC 20224 Nosotros contestamos muchas cartas a través de llamadas telefónicas. File 2010 tax Por lo tanto, sería de ayuda si en su correspondencia incluye su número telefónico, junto con el código de área telefónico, en donde nos podamos comunicar con usted durante el día. File 2010 tax También, puede enviarnos comentarios a través de la página www. File 2010 tax irs. File 2010 tax gov/formspubs. File 2010 tax Pulse sobre el enlace titulado More Information (Más información) y luego pulse sobre el enlace titulado “Give us Feedback” (Proveer comentarios), en inglés. File 2010 tax Aunque no podemos contestar a cada comentario que recibimos, sí agradecemos sus sugerencias y las consideraremos al revisar nuestros productos contributivos. File 2010 tax Fotografías de niños desaparecidos. File 2010 tax  El Servicio de Rentas Internas siente orgullo en colaborar con el National Center for Missing and Exploited Children (Centro Nacional de Niños Desaparecidos y Explotados). File 2010 tax Las fotografías de niños desaparecidos que han sido seleccionadas por el Centro pueden aparecer en esta publicación en páginas que de otra manera estarían en blanco. File 2010 tax Usted puede ayudar a que estos niños regresen a sus hogares si al mirar sus fotografías los puede identificar y entonces llama libre de cargos al 1-800-THE-LOST (1-800-843-5678). File 2010 tax Calendario   Si alguna fecha indicada a continuación es un sábado, domingo o día festivo oficial, la fecha de vencimiento para radicar la planilla, presentar un formulario o depositar su contribución es el próximo día laborable. File 2010 tax Un día festivo oficial en Puerto Rico o en un estado posterga una fecha de vencimiento únicamente si la oficina del IRS donde usted tiene que radicar su planilla de contribución está localizada en tal estado o territorio. File 2010 tax Para propósitos de la fecha de vencimiento, se cumplen los requisitos para radicar la planilla si la misma se encuentra en un sobre que esté dirigido apropiadamente, que tenga suficiente franqueo y que el matasellos esté fechado a más tardar en la fecha de vencimiento. File 2010 tax Si se envía mediante un servicio de entrega privado aprobado por el IRS, la misma se tiene que enviar a más tardar en la fecha de vencimiento. File 2010 tax Vea el tema Servicios de entrega privados en Recordatorios. File 2010 tax A continuación encontrará una lista de las fechas y responsabilidades más importantes para usted. File 2010 tax Además, vea la Publicación 509, Tax Calendars (Calendarios contributivos), en inglés, para más información. File 2010 tax Para el 31 de enero:  Entregue a los empleados sus comprobantes de retención. File 2010 tax Entréguele a cada empleado un Formulario 499R-2/W-2PR, Comprobante de Retención, debidamente completado. File 2010 tax Vea el apartado 13 . File 2010 tax Radique el Formulario 943-PR, Planilla para la Declaración ANUAL de la Contribución Federal del Patrono de Empleados Agrícolas, ante el IRS. File 2010 tax Si depositó a tiempo la contribución correspondiente al Formulario 943-PR en su totalidad, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar su Formulario 943-PR. File 2010 tax Radique el Formulario 940-PR, Planilla para la Declaración Federal ANUAL del Patrono de la Contribución Federal para el Desempleo (FUTA), ante el IRS. File 2010 tax Pague o deposite todo saldo adeudado (si es más de $500). File 2010 tax Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 940-PR. File 2010 tax Si antes radicaba el Formulario 944-PR, radique ahora el Formulario 944(SP), Declaración Federal ANUAL de Impuestos del Patrono o Empleador (o el Formulario 944, en inglés), ante el IRS si el mismo le notificó que debe radicar el Formulario 944(SP) en lugar de los Formularios 941-PR trimestrales. File 2010 tax Si depositó la cantidad total de contribuciones conforme a la fecha de vencimiento de éstas, tendrá 10 días naturales adicionales a partir de la fecha de vencimiento indicada anteriormente para radicar el Formulario 944(SP). File 2010 tax Para el 28 de febrero. File 2010 tax   Radique los comprobantes de retención ante la Administración del Seguro Social (SSA, por sus siglas en inglés). File 2010 tax Radique el Original del Formulario 499R-2/W-2PR, junto con el Formulario W-3PR, Informe de Comprobantes de Retención, ante la SSA. File 2010 tax Para las planillas radicadas por vías electrónicas, vea el siguiente tema. File 2010 tax Para el 31 de marzo. File 2010 tax  Radique el Formulario 499R-2/W-2PR por vías electrónicas (y no por medios magnéticos o en papel) ante la SSA. File 2010 tax Sin embargo, puede transmitir un archivo electrónico por medio de Internet. File 2010 tax Vea Employer W-2 Filing Instructions & Information (Instrucciones e información para patronos sobre la radicación de Formularios W-2), en inglés, en el sitio web www. File 2010 tax socialsecurity. File 2010 tax gov/employer de la SSA para más información. File 2010 tax Para el 30 de abril, 31 de julio, 31 de octubre y 31 de enero. File 2010 tax  Radique el Formulario 941-PR trimestralmente ante el IRS. File 2010 tax Si depositó el total de las contribuciones adeudadas a su debido tiempo, tendrá hasta 10 días naturales adicionales a partir de las fechas de vencimiento indicadas anteriormente para radicar el Formulario 941-PR. File 2010 tax No radique los Formularios 941-PR para dichos trimestres si el IRS le ha informado que debe radicar el Formulario 944(SP). File 2010 tax Deposite la contribución FUTA para el trimestre (incluyendo toda cantidad trasladada de un trimestre anterior) si la cantidad adeudada es más de $500. File 2010 tax Si es de $500 o menos, traspásela al trimestre siguiente. File 2010 tax Vea el apartado 10 , para más información. File 2010 tax Introduction Esta publicación deberá ser usada por patronos cuyo negocio principal está ubicado en Puerto Rico o que tienen empleados cuyos ingresos están sujetos a retención de la contribución estatal sobre los ingresos de Puerto Rico. File 2010 tax Generalmente, tanto los patronos como los empleados en Puerto Rico están sujetos a las contribuciones al Seguro Social y al seguro Medicare, conforme a la Federal Insurance Contributions Act (Ley de Contribuciones Federales al Seguro Social o FICA, por sus siglas en inglés). File 2010 tax Esta publicación resume las responsabilidades que tiene el patrono en cuanto al cobro, pago y declaración de dichas contribuciones. File 2010 tax Dondequiera que en esta publicación se use el término “Estados Unidos”, el mismo incluye a Puerto Rico, las Islas Vírgenes y los territorios autónomos y territorios no autónomos de los Estados Unidos. File 2010 tax Las secciones a las cuales se hace referencia en esta publicación corresponden al Código Federal de Rentas Internas, a menos que se indique lo contrario. File 2010 tax Esta publicación también proporciona a dichos patronos un resumen de sus responsabilidades en relación con las contribuciones bajo la Federal Unemployment Tax Act (Ley Federal de Contribución para el Desempleo o FUTA, por sus siglas en inglés). File 2010 tax Vea los apartados 9 y 10 . File 2010 tax Excepto por lo indicado en las tablas que se hallan en el apartado 15 , esas contribuciones corresponden a todo patrono que pague salarios tributables a empleados o que tenga empleados que declaran propinas. File 2010 tax En esta publicación no se incluye información relacionada con las contribuciones del trabajo por cuenta propia (Seguro Social y Medicare para personas que trabajan por cuenta propia). File 2010 tax Si necesita información sobre estas contribuciones, comuníquese con la oficina del IRS en Guaynabo o vea la Publicación 570, Tax Guide for Individuals With Income From U. File 2010 tax S. File 2010 tax Possessions (Guía tributaria para individuos con ingresos de fuentes en los territorios estadounidenses), en inglés. File 2010 tax Contribuciones sobre los ingresos de Puerto Rico. File 2010 tax   Esta publicación no incluye información relacionada con la retención de contribuciones federales sobre los ingresos. File 2010 tax Ésta sólo trata las contribuciones sobre la nómina para patronos que están en Puerto Rico. File 2010 tax   Si desea obtener información acerca de la contribución sobre ingresos de Puerto Rico, consulte con el Departamento de Hacienda de Puerto Rico. File 2010 tax Las personas que trabajan amparadas bajo el programa del Seguro Social elijen un plan de protección para sus familias y para sí mismas. File 2010 tax Entidades no consideradas como separadas de sus dueños y compañías subsidarias calificadas conforme al subcapítulo S (QSubs). File 2010 tax   Las entidades no consideradas como separadas de sus dueños (disregarded entities) que tienen un solo dueño y que cumplen los requisitos y las compañías subsidiarias calificadas conforme al subcapítulo S (QSubs, por sus siglas en inglés), son tratadas como si fueran entidades separadas de su dueño para propósitos de las contribuciones sobre la nómina. File 2010 tax Las entidades no consideradas como separadas de sus dueños que tienen un solo dueño y que cumplen los requisitos y no han optado por ser tratadas como corporación, tiene que declarar y pagar la contribución sobre la nómina correspondiente a los salarios de los empleados utilizando el nombre y EIN de dicha entidad. File 2010 tax Vea la sección 1. File 2010 tax 1361-4(a)(7) y la sección 301. File 2010 tax 7701-2(c)(2)(iv) de los Reglamentos, en inglés. File 2010 tax Crédito de asistencia para las primas de COBRA. File 2010 tax   La Consolidated Omnibus Budget Reconciliation Act of 1985 (Ley de Conciliación de Asignaciones del Presupuesto de 1985 o COBRA, por sus siglas en inglés) les provee a ciertos ex empleados, jubilados, cónyuges, ex cónyuges e hijos dependientes el derecho a recibir temporalmente cobertura de salud a tarifas especiales para grupos. File 2010 tax La ley COBRA, por lo general, cubre los planes de salud que incluyen a múltiples patronos y planes de salud que son mantenidos por patronos de la empresa privada (que no son iglesias) que tengan 20 o más empleados a tiempo completo o parcial. File 2010 tax A dichos planes les corresponden ciertos requisitos conforme a la Employee Retirement Income Security Act of 1974 (Ley para la Protección de los Ingresos de Jubilación para los Empleados de 1974 o ERISA, por sus siglas en inglés). File 2010 tax Conforme a la Public Health Service Act (Ley sobre el Servicio de Salud Pública), los requisitos del programa COBRA también le corresponden a los planes de salud que cubren a los empleados gubernamentales estatales y municipales. File 2010 tax Requisitos similares corresponden conforme al Federal Employees Health Benefits Program (Programa de Seguro Médico para los Empleados Federales (FEHBP, por sus siglas en inglés)) y ciertas leyes estatales. File 2010 tax Para tratar a la asistencia (o subsidio) para las primas de COBRA que se explican a continuación, a todos estos requisitos se les refiere como “requisitos de COBRA ”. File 2010 tax   La ley American Recovery and Reinvestment Act of 2009 (Ley de Recuperación y Reinversión Económica Estadounidense de 2009 o ARRA, por sus siglas en inglés) permite un crédito contra las contribuciones sobre la paga (dichas contribuciones se denominan “contribuciones sobre la nómina” en esta publicación), para proveer asistencia para las primas de COBRA a individuos que cumplen con los requisitos para recibir dicha asistencia. File 2010 tax Para los períodos de continuidad de cobertura COBRA que comienzan después del 16 de febrero de 2009, un plan de salud colectivo tiene que tratar a un individuo que reúne los requisitos para la asistencia como si hubiese pagado la prima de COBRA para la continuidad de cobertura requerida si el individuo optó por la cobertura COBRA y paga el 35% de la cantidad de la prima. File 2010 tax   Un individuo que reúne los requisitos para la asistencia es un beneficiario calificado que cumple con los requisitos para la continuidad de la cobertura COBRA durante el período que comienza el 1 de septiembre de 2008, y que termina el 31 de mayo de 2010, debido al cese involuntario de empleo de un empleado amparado por la cobertura durante el período y que opta por la continuidad de la cobertura de COBRA. File 2010 tax La asistencia para mantener la cobertura puede durar hasta 15 meses. File 2010 tax   Los empleados que fueron despedidos durante el período que comienza el 1 septiembre de 2008 y que termina el 31 de mayo de 2010, y recibieron ofertas de indemnización que retrasaron el inicio de la continuación de cobertura COBRA, pueden ser elegibles para recibir asistencia con las primas para la continuación de cobertura COBRA. File 2010 tax Para más información, vea Notice 2009-27 (Avisio 2009-27) que aparece en la página 838 del Internal Revenue Bulletin (Boletín de Rentas Internas 2009-16), en inglés, disponible en www. File 2010 tax irs. File 2010 tax gov/irb/2009-16_irb/ar09. File 2010 tax html. File 2010 tax   Los administradores de planes de salud colectivos (u otras entidades) que proveen o administran la continuación de la cobertura COBRA, tienen que notificarle a los individuos que cumplen con los requisitos para la asistencia de las primas de COBRA de que tienen derecho a dicha cobertura. File 2010 tax   El 65% de la prima que no es pagada por las personas que reúnen los requisitos para la asistencia se le reembolsa a los patronos que mantienen el plan de salud colectivo. File 2010 tax El reembolso se hace por medio de un crédito que se le aplica a las obligaciones de las contribuciones sobre la nómina del patrono. File 2010 tax Para obtener información sobre cómo reclamar el crédito, vea las Instrucciones para el Formulario 941-PR o las Instrucciones para el Formulario 944(SP). File 2010 tax El crédito se le trata como un depósito hecho en el primer día del período de la planilla (trimestre o año). File 2010 tax En el caso de un plan que cubre a múltiples patronos, el crédito es reclamado por el plan, en vez del patrono. File 2010 tax En el caso de un plan asegurado que está sujeto a los requisitos estatales para la continuidad de cobertura, el crédito es reclamado por la compañía de seguros, en vez del patrono. File 2010 tax   Todo individuo o entidad que reclama el crédito por los pagos para la asistencia COBRA tiene que conservar la siguiente información para comprobar su reclamación: Información sobre el recibo, incluyendo fechas y cantidades, de la parte del 35% de la prima que le corresponde a la persona que reúne los requisitos para la asistencia. File 2010 tax En el caso de un plan de seguro, una copia de la factura u otro documento comprobante emitido por la compañía aseguradora y prueba del pago a tiempo de la prima completa hecho a la compañía aseguradora que se requiere conforme los requisitos para la cobertura COBRA. File 2010 tax En el caso de un plan autoasegurado, documentos que comprueban la cantidad de la prima y la cobertura provista a las personas que reúnen los requisitos para la asistencia. File 2010 tax Atestiguación del cese involuntario, incluyendo la fecha de cesación (despido) involuntario para cada empleado amparado por la cobertura cuyo despido involuntario es la base para el derecho al subsidio. File 2010 tax Prueba de que cada persona reúne los requisitos para la asistencia de la cobertura COBRA y de que ha optado por dicha cobertura. File 2010 tax Un registro que tenga los números de Seguro Social de todos los empleados con cobertura, la cantidad del subsidio reembolsado con respecto a cada empleado con cobertura y que indique si el subsidio se debe a una persona o a dos o más personas. File 2010 tax   Para más información, visite IRS. File 2010 tax gov y escriba “COBRA” en la casilla Search (Buscar). File 2010 tax La información está disponible en inglés. File 2010 tax Ayuda para radicar documentos ante la SSA. File 2010 tax   Si necesita ayuda en español para radicar sus formularios contributivos ante la SSA (esto incluye la solicitud de un número de identificación personal (PIN, por sus siglas en inglés)), llame a la SSA al 1-800-772-6270. File 2010 tax Elegibilidad para empleo. File 2010 tax   Usted tiene que verificar que cada empleado nuevo tenga derecho a trabajar legalmente en los Estados Unidos. File 2010 tax Esto incluye completar el Formulario I-9, Employment Eligibility Verification (Verificación de elegibilidad para empleo), disponible en español, del Servicio de Ciudadanía e Inmigración de Estados Unidos (USCIS, por sus siglas en inglés). File 2010 tax Puede obtener el formulario llamando al USCIS al 1-800-870-3676. File 2010 tax Si desea más información, comuníquese con el USCIS al 1-800-375-5283 o visite la página web de USCIS en www. File 2010 tax uscis. File 2010 tax gov/espanol. File 2010 tax Prev  Up  Next   Home   More Online Publications
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Department of Transportation (DOT)

The Department of Transportation is responsible for planning and coordinating federal transportation projects. It also sets safety regulations for all major modes of transportation.

The File 2010 Tax

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