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Form 1040ez 2012

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Form 1040ez 2012

Form 1040ez 2012 3. Form 1040ez 2012   Environmental Taxes Table of Contents Oil Spill Liability Tax ODCs Imported Taxable Products Floor Stocks Tax Environmental taxes are imposed on crude oil and petroleum products (oil spill liability), the sale or use of ozone-depleting chemicals (ODCs), and imported products containing or manufactured with ODCs. Form 1040ez 2012 In addition, a floor stocks tax is imposed on ODCs held on January 1 by any person (other than the manufacturer or importer of the ODCs) for sale or for use in further manufacture. Form 1040ez 2012 Figure the environmental tax on Form 6627. Form 1040ez 2012 Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. Form 1040ez 2012 For environmental tax purposes, United States includes the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, any possession of the United States, the Commonwealth of the Northern Mariana Islands, the Trust Territory of the Pacific Islands, the continental shelf areas (applying the principles of section 638), and foreign trade zones. Form 1040ez 2012 No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. Form 1040ez 2012 Oil Spill Liability Tax The oil spill liability tax is reported on Form 6627, Environmental Taxes, and Form 720, Quarterly Federal Excise Tax Return (IRS Nos. Form 1040ez 2012 18 and 21). Form 1040ez 2012 The oil spill liability tax rate is $. Form 1040ez 2012 08 per barrel and generally applies to crude oil received at a U. Form 1040ez 2012 S. Form 1040ez 2012 refinery and to petroleum products entered into the United States for consumption, use, or warehousing. Form 1040ez 2012 The tax also applies to certain uses and the exportation of domestic crude oil. Form 1040ez 2012 Crude oil includes crude oil condensates and natural gasoline. Form 1040ez 2012 Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. Form 1040ez 2012 Crude oil. Form 1040ez 2012   Tax is imposed on crude oil when it is received at a United Sates refinery. Form 1040ez 2012 The operator of the refinery is liable for the tax. Form 1040ez 2012   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. Form 1040ez 2012 However, the use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced is not taxable. Form 1040ez 2012 The user or exporter is liable for the tax. Form 1040ez 2012 Imported petroleum products. Form 1040ez 2012   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. Form 1040ez 2012 The person entering the petroleum product into the country is liable for the tax, including the tax on imported crude oil, even if it is subsequently received at a U. Form 1040ez 2012 S. Form 1040ez 2012 refinery. Form 1040ez 2012   Tax is imposed only once on any imported petroleum product. Form 1040ez 2012 Thus, the operator of a U. Form 1040ez 2012 S. Form 1040ez 2012 refinery that receives imported crude oil must establish that the petroleum tax has already been imposed on such crude oil in order not to be liable for the tax. Form 1040ez 2012 ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. Form 1040ez 2012 Taxable event. Form 1040ez 2012   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. Form 1040ez 2012 The manufacturer or importer is liable for the tax. Form 1040ez 2012 Use of ODCs. Form 1040ez 2012   You use an ODC if you put it into service in a trade or business or for the production of income. Form 1040ez 2012 Also, an ODC is used if you use it in the making of an article, including incorporation into the article, chemical transformation, or release into the air. Form 1040ez 2012 The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. Form 1040ez 2012   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. Form 1040ez 2012 An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. Form 1040ez 2012 Generally, tax is imposed when the mixture is created and not on its sale or use. Form 1040ez 2012 However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. Form 1040ez 2012 You can revoke this choice only with IRS consent. Form 1040ez 2012   The creation of a mixture for export or for use as a feedstock is not a taxable use of the ODCs contained in the mixture. Form 1040ez 2012 Exceptions. Form 1040ez 2012   The following may be exempt from the tax on ODCs. Form 1040ez 2012 Metered-dose inhalers. Form 1040ez 2012 Recycled ODCs. Form 1040ez 2012 Exported ODCs. Form 1040ez 2012 ODCs used as feedstock. Form 1040ez 2012 Metered-dose inhalers. Form 1040ez 2012   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. Form 1040ez 2012 For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Form 1040ez 2012 The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Form 1040ez 2012 4682-2(d)(5). Form 1040ez 2012 The certificate may be included as part of the sales documentation. Form 1040ez 2012 Keep the certificate with your records. Form 1040ez 2012 Recycled ODCs. Form 1040ez 2012   There is no tax on any ODC diverted or recovered in the United States as part of a recycling process (and not as part of the original manufacturing or production process). Form 1040ez 2012 There is no tax on recycled Halon-1301 or recycled Halon-2402 imported from a country that has signed the Montreal Protocol on Substances that Deplete the Ozone Layer (Montreal Protocol). Form 1040ez 2012   The Montreal Protocol is administered by the United Nations (U. Form 1040ez 2012 N. Form 1040ez 2012 ). Form 1040ez 2012 To determine if a country has signed the Montreal Protocol, contact the U. Form 1040ez 2012 N. Form 1040ez 2012 The website is untreaty. Form 1040ez 2012 un. Form 1040ez 2012 org. Form 1040ez 2012 Exported ODCs. Form 1040ez 2012   Generally, there is no tax on ODCs sold for export if certain requirements are met. Form 1040ez 2012 For a sale to be nontaxable, you and the purchaser must be registered. Form 1040ez 2012 See Form 637, Application for Registration (for Certain Excise Tax Activities). Form 1040ez 2012 Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Form 1040ez 2012 Keep the certificate with your records. Form 1040ez 2012 The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Form 1040ez 2012 4682-5(d)(3). Form 1040ez 2012 The tax benefit of this exemption is limited. Form 1040ez 2012 For more information, see Regulations section 52. Form 1040ez 2012 4682-5. Form 1040ez 2012 ODCs used as feedstock. Form 1040ez 2012   There is no tax on ODCs sold for use or used as a feedstock. Form 1040ez 2012 An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. Form 1040ez 2012 The transformation of an ODC into one or more new compounds qualifies as use as a feedstock, but use of an ODC in a mixture does not qualify. Form 1040ez 2012   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Form 1040ez 2012 The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Form 1040ez 2012 4682-2(d)(2). Form 1040ez 2012 Keep the certificate with your records. Form 1040ez 2012 Credits or refunds. Form 1040ez 2012   A credit or refund (without interest) of tax paid on ODCs may be claimed if a taxed ODC is: Used as a propellant in a metered-dose inhaler (the person who used the ODC as a propellant may file a claim), Exported (the manufacturer may file a claim), or Used as a feedstock (the person who used the ODC may file a claim). Form 1040ez 2012 For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). Form 1040ez 2012 Conditions to allowance for ODCs exported. Form 1040ez 2012   To claim a credit or refund for ODCs that are exported, you must have repaid or agreed to repay the tax to the exporter, or obtained the exporter's written consent to allowance of the credit or refund. Form 1040ez 2012 You must also have the evidence required by the EPA as proof that the ODCs were exported. Form 1040ez 2012 Imported Taxable Products An imported product containing or manufactured with ODCs is subject to tax if it is entered into the United States for consumption, use, or warehousing and is listed in the Imported Products Table. Form 1040ez 2012 The Imported Products Table is listed in Regulations section 52. Form 1040ez 2012 4682-3(f)(6). Form 1040ez 2012 The tax is based on the weight of the ODCs used in the manufacture of the product. Form 1040ez 2012 Use the following methods to figure the ODC weight. Form 1040ez 2012 The actual (exact) weight of each ODC used as a material in manufacturing the product. Form 1040ez 2012 If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. Form 1040ez 2012 However, if you cannot determine the actual weight and the table does not list an ODC weight for the product, the rate of tax is 1% of the entry value of the product. Form 1040ez 2012 Taxable event. Form 1040ez 2012   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. Form 1040ez 2012 The importer is liable for the tax. Form 1040ez 2012 Use of imported products. Form 1040ez 2012   You use an imported product if you put it into service in a trade or business or for the production of income or use it in the making of an article, including incorporation into the article. Form 1040ez 2012 The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. Form 1040ez 2012 Entry as use. Form 1040ez 2012   The importer may choose to treat the entry of a product into the United States as the use of the product. Form 1040ez 2012 Tax is imposed on the date of entry instead of when the product is sold or used. Form 1040ez 2012 The choice applies to all imported taxable products that you own and have not used when you make the choice and all later entries. Form 1040ez 2012 Make the choice by checking the box in Part II of Form 6627. Form 1040ez 2012 The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. Form 1040ez 2012 You can revoke this choice only with IRS consent. Form 1040ez 2012 Sale of article incorporating imported product. Form 1040ez 2012   The importer may treat the sale of an article manufactured or assembled in the United States as the first sale or use of an imported taxable product incorporated in that article if both the following apply. Form 1040ez 2012 The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. Form 1040ez 2012 The importer has not chosen to treat entry into the United States as use of the product. Form 1040ez 2012 Imported products table. Form 1040ez 2012   The table lists all the products that are subject to the tax on imported taxable products and specifies the ODC weight (discussed later) of each product. Form 1040ez 2012   Each listing in the table identifies a product by name and includes only products that are described by that name. Form 1040ez 2012 Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. Form 1040ez 2012 In those cases, a product is included in that listing only if the product is described by that name and the rate of duty on the product is determined by reference to that HTS heading. Form 1040ez 2012 A product is included in the listing even if it is manufactured with or contains a different ODC than the one specified in the table. Form 1040ez 2012   Part II of the table lists electronic items that are not included within any other list in the table. Form 1040ez 2012 An imported product is included in this list only if the product meets one of the following tests. Form 1040ez 2012 It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. Form 1040ez 2012 It contains components described in (1), which account for more than 15% of the cost of the product. Form 1040ez 2012   These components do not include passive electrical devices, such as resistors and capacitors. Form 1040ez 2012 Items such as screws, nuts, bolts, plastic parts, and similar specially fabricated parts that may be used to construct an electronic item are not themselves included in the listing for electronic items. Form 1040ez 2012 Rules for listing products. Form 1040ez 2012   Products are listed in the table according to the following rules. Form 1040ez 2012 A product is listed in Part I of the table if it is a mixture containing ODCs. Form 1040ez 2012 A product is listed in Part II of the table if the Commissioner has determined that the ODCs used as materials in the manufacture of the product under the predominant method are used for purposes of refrigeration or air conditioning, creating an aerosol or foam, or manufacturing electronic components. Form 1040ez 2012 A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. Form 1040ez 2012 It is not an imported taxable product. Form 1040ez 2012 It would otherwise be included within a list in Part II of the table. Form 1040ez 2012   For example, floppy disk drive units are listed in Part III because they are not imported taxable products and would have been included in the Part II list for electronic items not specifically identified, but for their listing in Part III. Form 1040ez 2012 ODC weight. Form 1040ez 2012   The Table ODC weight of a product is the weight, determined by the Commissioner, of the ODCs used as materials in the manufacture of the product under the predominant method of manufacturing. Form 1040ez 2012 The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. Form 1040ez 2012 Modifying the table. Form 1040ez 2012   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. Form 1040ez 2012 They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. Form 1040ez 2012 To request a modification, see Regulations section 52. Form 1040ez 2012 4682-3(g) for the mailing address and information that must be included in the request. Form 1040ez 2012 Floor Stocks Tax Tax is imposed on any ODC held (other than by the manufacturer or importer of the ODC) on January 1 for sale or use in further manufacturing. Form 1040ez 2012 The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made. Form 1040ez 2012 These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. Form 1040ez 2012 The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. Form 1040ez 2012 You are liable for the floor stocks tax if you hold any of the following on January 1. Form 1040ez 2012 At least 400 pounds of ODCs other than halons or methyl chloroform, At least 50 pounds of halons, or At least 1,000 pounds of methyl chloroform. Form 1040ez 2012 If you are liable for the tax, prepare an inventory on January 1 of the taxable ODCs held on that date for sale or for use in further manufacturing. Form 1040ez 2012 You must pay this floor stocks tax by June 30 of each year. Form 1040ez 2012 Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. Form 1040ez 2012 For the tax rates, see the Form 6627 instructions. Form 1040ez 2012 ODCs not subject to floor stocks tax. Form 1040ez 2012   The floor stocks tax is not imposed on any of the following ODCs. Form 1040ez 2012 ODCs mixed with other ingredients that contribute to achieving the purpose for which the mixture will be used, unless the mixture contains only ODCs and one or more stabilizers. Form 1040ez 2012 ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. Form 1040ez 2012 ODCs that have been reclaimed or recycled. Form 1040ez 2012 ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. Form 1040ez 2012 Prev  Up  Next   Home   More Online Publications
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Tax Benefits for Education: Information Center

Tax credits, deductions and savings plans can help taxpayers with their expenses for higher education.

  • A tax credit reduces the amount of income tax you may have to pay.
  • A deduction reduces the amount of your income that is subject to tax, thus generally reducing the amount of tax you may have to pay.
  • Certain savings plans allow the accumulated interest to grow tax-free until money is taken out (known as a distribution), or allow the distribution to be tax-free, or both.
  • An exclusion from income means that you won't have to pay income tax on the benefit you're receiving, but you also won't be able to use that same tax-free benefit for a deduction or credit. 
  • Education credits are claimed on Form 8863, Education Credits. For details, see IRS Publication 970, Tax Benefits of Education.
 You can use the IRS’s Interactive Tax Assistant tool to help determine if you’re eligible for educational credits or deductions, including the American opportunity credit, the lifetime learning credit and the tuition and fees deduction.

Credits


American Opportunity Credit

Under the American Recovery and Reinvestment Act (ARRA), more parents and students qualify for a tax credit, the American opportunity credit, to pay for college expenses.

The American opportunity credit originally modified the existing Hope credit for tax years 2009 and 2010. The American opportunity credit was later extended through 2017, making the benefit available to a broader range of taxpayers, including many with higher incomes and those who owe no tax. It also adds required course materials to the list of qualifying expenses and allows the credit to be claimed for four post-secondary education years instead of two. Many of those eligible qualify for the maximum annual credit of $2,500 per student.

The full credit is available to individuals whose modified adjusted gross income is $80,000 or less, or $160,000 or less for married couples filing a joint return. The credit is phased out for taxpayers with incomes above these levels. These income limits are higher than under the the prior Hope and existing lifetime learning credit.

If you have questions about the American opportunity credit, these questions and answers might help. For more information, see American opportunity credit.

Lifetime Learning Credit

The lifetime learning credit helps parents and students pay for post-secondary education.

For the tax year, you may be able to claim a lifetime learning credit of up to $2,000 for qualified education expenses paid for all students enrolled in eligible educational institutions. There is no limit on the number of years the lifetime learning credit can be claimed for each student. However, a taxpayer cannot claim both the American opportunity credit and lifetime learning credits for the same student in one year. Thus, the lifetime learning credit may be particularly helpful to graduate students, students who are only taking one course and those who are not pursuing a degree.

Generally, you can claim the lifetime learning credit if all three of the following requirements are met:

  • You pay qualified education expenses of higher education.
  • You pay the education expenses for an eligible student.
  • The eligible student is either yourself, your spouse or a dependent for whom you claim an exemption on your tax return.

If you’re eligible to claim the lifetime learning credit and are also eligible to claim the American opportunity credit for the same student in the same year, you can choose to claim either credit, but not both.

If you pay qualified education expenses for more than one student in the same year, you can choose to take credits on a per-student, per-year basis. This means that, for example, you can claim the American opportunity credit for one student and the lifetime learning credit for another student in the same year.


Deductions


Tuition and Fees Deduction

You may be able to deduct qualified education expenses paid during the year for yourself, your spouse or your dependent. You cannot claim this deduction if your filing status is married filing separately or if another person can claim an exemption for you as a dependent on his or her tax return. The qualified expenses must be for higher education.

The tuition and fees deduction can reduce the amount of your income subject to tax by up to $4,000. This deduction, reported on Form 8917, Tuition and Fees Deduction, is taken as an adjustment to income. This means you can claim this deduction even if you do not itemize deductions on Schedule A (Form 1040). This deduction may be beneficial to you if, for example, you cannot take the lifetime learning credit because your income is too high.

You may be able to take one of the education credits for your education expenses instead of a tuition and fees deduction. You can choose the one that will give you the lower tax.

Generally, you can claim the tuition and fees deduction if all three of the following requirements are met:

  • You pay qualified education expenses of higher education.
  • You pay the education expenses for an eligible student.
  • The eligible student is yourself, your spouse, or your dependent for whom you claim an exemption on your tax return.

You cannot claim the tuition and fees deduction if any of the following apply:

  • Your filing status is married filing separately.

  • Another person can claim an exemption for you as a dependent on his or her tax return. You cannot take the deduction even if the other person does not actually claim that exemption.

  • Your modified adjusted gross income (MAGI) is more than $80,000 ($160,000 if filing a joint return).

  • You were a nonresident alien for any part of the year and did not elect to be treated as a resident alien for tax purposes. More information on nonresident aliens can be found in Publication 519, U.S. Tax Guide for Aliens.

  • You or anyone else claims an education credit for expenses of the student for whom the qualified education expenses were paid.

Student-activity fees and expenses for course-related books, supplies and equipment are included in qualified education expenses only if the fees and expenses must be paid to the institution as a condition of enrollment or attendance.

Student Loan Interest Deduction

Generally, personal interest you pay, other than certain mortgage interest, is not deductible on your tax return. However, if your modified adjusted gross income (MAGI) is less than $75,000 ($150,000 if filing a joint return), there is a special deduction allowed for paying interest on a student loan (also known as an education loan) used for higher education. Student loan interest is interest you paid during the year on a qualified student loan. It includes both required and voluntary interest payments.

For most taxpayers, MAGI is the adjusted gross income as figured on their federal income tax return before subtracting any deduction for student loan interest. This deduction can reduce the amount of your income subject to tax by up to $2,500.

The student loan interest deduction is taken as an adjustment to income. This means you can claim this deduction even if you do not itemize deductions on Form 1040's Schedule A.

Qualified Student Loan

This is a loan you took out solely to pay qualified education expenses (defined later) that were:

  • For you, your spouse, or a person who was your dependent when you took out the loan.
  • Paid or incurred within a reasonable period of time before or after you took out the loan.
  • For education provided during an academic period for an eligible student.

Loans from the following sources are not qualified student loans:

  • A related person.
  • A qualified employer plan.

Qualified Education Expenses

For purposes of the student loan interest deduction, these expenses are the total costs of attending an eligible educational institution, including graduate school. They include amounts paid for the following items:

  • Tuition and fees.
  • Room and board.
  • Books, supplies and equipment.
  • Other necessary expenses (such as transportation).

The cost of room and board qualifies only to the extent that it is not more than the greater of:

  • The allowance for room and board, as determined by the eligible educational institution, that was included in the cost of attendance (for federal financial aid purposes) for a particular academic period and living arrangement of the student, or
  • The actual amount charged if the student is residing in housing owned or operated by the eligible educational institution.

Business Deduction for Work-Related Education


If you are an employee and can itemize your deductions, you may be able to claim a deduction for the expenses you pay for your work-related education. Your deduction will be the amount by which your qualifying work-related education expenses plus other job and certain miscellaneous expenses is greater than 2% of your adjusted gross income. An itemized deduction may reduce the amount of your income subject to tax.

If you are self-employed, you deduct your expenses for qualifying work-related education directly from your self-employment income. This may reduce the amount of your income subject to both income tax and self-employment tax.

Your work-related education expenses may also qualify you for other tax benefits, such as the tuition and fees deduction and the lifetime learning credit. You may qualify for these other benefits even if you do not meet the requirements listed above.

To claim a business deduction for work-related education, you must:

  • Be working.
  • Itemize your deductions on Schedule A (Form 1040 or 1040NR) if you are an employee.
  • File Schedule C (Form 1040), Schedule C-EZ (Form 1040), or Schedule F (Form 1040) if you are self-employed.
  • Have expenses for education that meet the requirements discussed under Qualifying Work-Related Education, below.

Qualifying Work-Related Education

You can deduct the costs of qualifying work-related education as business expenses. This is education that meets at least one of the following two tests:

  • The education is required by your employer or the law to keep your present salary, status or job. The required education must serve a bona fide business purpose of your employer.
  • The education maintains or improves skills needed in your present work.

However, even if the education meets one or both of the above tests, it is not qualifying work-related education if it:

  • Is needed to meet the minimum educational requirements of your present trade or business or
  • Is part of a program of study that will qualify you for a new trade or business.

You can deduct the costs of qualifying work-related education as a business expense even if the education could lead to a degree.

Education Required by Employer or by Law

Education you need to meet the minimum educational requirements for your present trade or business is not qualifying work-related education. Once you have met the minimum educational requirements for your job, your employer or the law may require you to get more education. This additional education is qualifying work-related education if all three of the following requirements are met.

  • It is required for you to keep your present salary, status or job.
  • The requirement serves a business purpose of your employer.
  • The education is not part of a program that will qualify you for a new trade or business.

When you get more education than your employer or the law requires, the additional education can be qualifying work-related education only if it maintains or improves skills required in your present work.

Education to Maintain or Improve Skills

If your education is not required by your employer or the law, it can be qualifying work-related education only if it maintains or improves skills needed in your present work. This could include refresher courses, courses on current developments and academic or vocational courses.


Savings Plans


529 Plans

States sponsor 529 plans — qualified tuition programs authorized under section 529 of the Internal Revenue Code — that allow taxpayers to either prepay or contribute to an account for paying a student's qualified higher education expenses. Similarly, colleges and groups of colleges sponsor 529 plans that allow them to prepay a student's qualified education expenses. These 529 plans have, in recent years, become a popular way for parents and other family members to save for a child’s college education. Though contributions to 529 plans are not deductible, there is also no income limit for contributors.

529 plan distributions are tax-free as long as they are used to pay qualified higher education expenses for a designated beneficiary. Qualified expenses include tuition, required fees, books and supplies. For someone who is at least a half-time student, room and board also qualify.

For 2009 and 2010, an ARRA change to tax-free college savings plans and prepaid tuition programs added to this list expenses for computer technology and equipment or Internet access and related services to be used by the student while enrolled at an eligible educational institution. Software designed for sports, games or hobbies does not qualify, unless it is predominantly educational in nature. In general, expenses for computer technology are not qualified expenses for the American opportunity credit, lifetime learning credit or tuition and fees deduction.

Coverdell Education Savings Account

This account was created as an incentive to help parents and students save for education expenses. Unlike a 529 plan, a Coverdell ESA can be used to pay a student’s eligible k-12 expenses, as well as post-secondary expenses. On the other hand, income limits apply to contributors, and  the total contributions for the beneficiary of this account cannot be more than $2,000 in any year, no matter how many accounts have been established. A beneficiary is someone who is under age 18 or is a special needs beneficiary.

Contributions to a Coverdell ESA are not deductible, but amounts deposited in the account grow tax free until distributed. The beneficiary will not owe tax on the distributions if they are less than a beneficiary’s qualified education expenses at an eligible institution. This benefit applies to qualified higher education expenses as well as to qualified elementary and secondary education expenses.

Here are some things to remember about distributions from Coverdell accounts:

  • Distributions are tax-free as long as they are used for qualified education expenses, such as tuition and fees, required books, supplies and equipment and qualified expenses for room and board.

  • There is no tax on distributions if they are for enrollment or attendance at an eligible educational institution. This includes any public, private or religious school that provides elementary or secondary education as determined under state law. Virtually all accredited public, nonprofit and proprietary (privately owned profit-making) post-secondary institutions are eligible.

  • Education tax credits can be claimed in the same year the beneficiary takes a tax-free distribution from a Coverdell ESA, as long as the same expenses are not used for both benefits.

  • If the distribution exceeds qualified education expenses, a portion will be taxable to the beneficiary and will usually be subject to an additional 10% tax. Exceptions to the additional 10% tax include the death or disability of the beneficiary or if the beneficiary receives a qualified scholarship.

For more information, see Tax Tip 2008-59, Coverdell Education Savings Accounts.


Scholarships and Fellowships


A scholarship is generally an amount paid or allowed to, or for the benefit of, a student at an educational institution to aid in the pursuit of studies. The student may be either an undergraduate or a graduate. A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. Generally, whether the amount is tax free or taxable depends on the expense paid with the amount and whether you are a degree candidate.

A scholarship or fellowship is tax free only if you meet the following conditions:

  • You are a candidate for a degree at an eligible educational institution.
  • You use the scholarship or fellowship to pay qualified education expenses.

Qualified Education Expenses

For purposes of tax-free scholarships and fellowships, these are expenses for:

  • Tuition and fees required to enroll at or attend an eligible educational institution.
  • Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. These items must be required of all students in your course of instruction.

However, in order for these to be qualified education expenses, the terms of the scholarship or fellowship cannot require that it be used for other purposes, such as room and board, or specify that it cannot be used for tuition or course-related expenses. 

Expenses that Don’t Qualify

Qualified education expenses do not include the cost of:

  • Room and board.
  • Travel.
  • Research.
  • Clerical help.
  • Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution.

This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. Scholarship or fellowship amounts used to pay these costs are taxable.

For more information, see Pub. 970.


Exclusions from Income


You may exclude certain educational assistance benefits from your income. That means that you won’t have to pay any tax on them. However, it also means that you can’t use any of the tax-free education expenses as the basis for any other deduction or credit, including the lifetime learning credit.

Employer-Provided Educational Assistance


If you receive educational assistance benefits from your employer under an educational assistance program, you can exclude up to $5,250 of those benefits each year. This means your employer should not include the benefits with your wages, tips, and other compensation shown in box 1 of your Form W-2.

Educational Assistance Program

To qualify as an educational assistance program, the plan must be written and must meet certain other requirements. Your employer can tell you whether there is a qualified program where you work.

Educational Assistance Benefits

Tax-free educational assistance benefits include payments for tuition, fees and similar expenses, books, supplies, and equipment. The payments may be for either undergraduate- or graduate-level courses. The payments do not have to be for work-related courses. Educational assistance benefits do not include payments for the following items.

  • Meals, lodging, or transportation.
  • Tools or supplies (other than textbooks) that you can keep after completing the course of instruction.
  • Courses involving sports, games, or hobbies unless they:
    • Have a reasonable relationship to the business of your employer, or
    • Are required as part of a degree program.

Benefits over $5,250

If your employer pays more than $5,250 for educational benefits for you during the year, you must generally pay tax on the amount over $5,250. Your employer should include in your wages (Form W-2, box 1) the amount that you must include in income.

Working Condition Fringe Benefit 

However, if the benefits over $5,250 also qualify as a working condition fringe benefit, your employer does not have to include them in your wages. A working condition fringe benefit is a benefit which, had you paid for it, you could deduct as an employee business expense. For more information on working condition fringe benefits, see Working Condition Benefits in chapter 2 of Publication 15-B, Employer's Tax Guide to Fringe Benefits.


Related Items:

 

Page Last Reviewed or Updated: 24-Jan-2014

The Form 1040ez 2012

Form 1040ez 2012 Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Form 1040ez 2012 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. Form 1040ez 2012 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. Form 1040ez 2012 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. Form 1040ez 2012 60 day rule, Time limit for making a rollover contribution. Form 1040ez 2012 70 rule, Age 70½ rule. Form 1040ez 2012 , Nonresident alien spouse. Form 1040ez 2012 A Abandonment of home, Abandonment. Form 1040ez 2012 Abortion Deductibility as medical expense, Table 21-1. 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Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 Basis of purchase, Bargain purchases. Form 1040ez 2012 Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. Form 1040ez 2012 Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. Form 1040ez 2012 Bargain purchases, Bargain purchases. Form 1040ez 2012 Bonds, Stocks and Bonds, Bond premium. Form 1040ez 2012 Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. Form 1040ez 2012 , Partly taxable. Form 1040ez 2012 Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. Form 1040ez 2012 Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. Form 1040ez 2012 Other than cost, Basis Other Than Cost, Tax-exempt obligations. Form 1040ez 2012 , No gain or loss. Form 1040ez 2012 Points not to be included, Settlement costs. Form 1040ez 2012 , Points. Form 1040ez 2012 Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. Form 1040ez 2012 Stock or stock rights, Basis. Form 1040ez 2012 Tax-exempt obligations Bonds, Tax-exempt obligations. Form 1040ez 2012 Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. Form 1040ez 2012 Beneficiaries, Beneficiary of an estate or trust. Form 1040ez 2012 , Rollover by surviving spouse. Form 1040ez 2012 , Estate and trust income. Form 1040ez 2012 , Losses. Form 1040ez 2012 (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. Form 1040ez 2012 , Losses. Form 1040ez 2012 , Gifts and inheritances. Form 1040ez 2012 , Income from property received as a gift. Form 1040ez 2012 (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. Form 1040ez 2012 Bingo, Table 24-1. Form 1040ez 2012 Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. 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Form 1040ez 2012 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. Form 1040ez 2012 Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. Form 1040ez 2012 Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Form 1040ez 2012 Donations of, Cars, boats, and airplanes. Form 1040ez 2012 Body scan, Table 21-1. Form 1040ez 2012 Medical and Dental Expenses Checklist. Form 1040ez 2012 See Publication 502 for more information about these and other expenses. Form 1040ez 2012 Bona fide business purpose Travel expenses, Bona fide business purpose. Form 1040ez 2012 Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. Form 1040ez 2012 , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. Form 1040ez 2012 Convertible bonds, Convertible stocks and bonds. Form 1040ez 2012 Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. Form 1040ez 2012 Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. Form 1040ez 2012 Retirement of, Retirement bonds. Form 1040ez 2012 , Redemption or retirement of bonds. Form 1040ez 2012 Sale of, Bonds Sold Between Interest Dates Savings, U. Form 1040ez 2012 S. Form 1040ez 2012 Savings Bonds, Series HH bonds. Form 1040ez 2012 , Series EE and series I bonds. Form 1040ez 2012 Sold at premium, computation of adjusted basis, Bond premium. Form 1040ez 2012 State or local government, tax-exempt, Tax-exempt state and local government bonds. Form 1040ez 2012 Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. Form 1040ez 2012 , Employee awards or bonuses. Form 1040ez 2012 Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. Form 1040ez 2012 Borrowed funds, Loans. Form 1040ez 2012 , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. Form 1040ez 2012 Bottled water, Table 21-1. Form 1040ez 2012 Medical and Dental Expenses Checklist. Form 1040ez 2012 See Publication 502 for more information about these and other expenses. Form 1040ez 2012 Boy Scouts Charitable contributions to, Examples. Form 1040ez 2012 , Table 24-1. Form 1040ez 2012 Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. Form 1040ez 2012 Medical and Dental Expenses Checklist. Form 1040ez 2012 See Publication 502 for more information about these and other expenses. Form 1040ez 2012 Breach of contract Damages as income, Court awards and damages. Form 1040ez 2012 employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. Form 1040ez 2012 Medical and Dental Expenses Checklist. Form 1040ez 2012 See Publication 502 for more information about these and other expenses. Form 1040ez 2012 Bribes, Bribes. Form 1040ez 2012 , 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. Form 1040ez 2012 , Brokers' commissions. Form 1040ez 2012 Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. Form 1040ez 2012 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. Form 1040ez 2012 Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. Form 1040ez 2012 Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. Form 1040ez 2012 , Allowances and reimbursements. Form 1040ez 2012 Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. Form 1040ez 2012 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. Form 1040ez 2012 Basis for depreciation, Basis for depreciation. Form 1040ez 2012 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. Form 1040ez 2012 Business tax credits Claim for refund, Exceptions for special types of refunds. Form 1040ez 2012 Business use of home, Home Office C Cafeteria plans, Cafeteria plans. Form 1040ez 2012 Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. Form 1040ez 2012 Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. Form 1040ez 2012 Campaign contributions, Campaign contributions. Form 1040ez 2012 , Table 24-1. Form 1040ez 2012 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. Form 1040ez 2012 Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. Form 1040ez 2012 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. Form 1040ez 2012 Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. Form 1040ez 2012 Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. Form 1040ez 2012 , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. Form 1040ez 2012 Carryover of, Long-term gains and losses. Form 1040ez 2012 , Capital loss carryover. Form 1040ez 2012 Worksheet, Figuring your carryover. Form 1040ez 2012 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. Form 1040ez 2012 , Capital gain distributions and qualified dividends. Form 1040ez 2012 Collectibles, Investment interest deducted. Form 1040ez 2012 Deductions, Capital Losses Limit on, Limit on deduction. Form 1040ez 2012 Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. Form 1040ez 2012 , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. Form 1040ez 2012 Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. Form 1040ez 2012 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. Form 1040ez 2012 , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. Form 1040ez 2012 Net long-term capital loss, Long-term gains and losses. Form 1040ez 2012 Sale of personal items, Sale of personal items. Form 1040ez 2012 Sale or trade of property held more than 1 year, Long-term or short-term. Form 1040ez 2012 , Long-term gains and losses. Form 1040ez 2012 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. Form 1040ez 2012 State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. Form 1040ez 2012 Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. Form 1040ez 2012 Total net loss, Total net gain or loss. Form 1040ez 2012 Undistributed gains, Long-term gains and losses. Form 1040ez 2012 Credit for tax on, Undistributed capital gains of mutual funds and REITs. Form 1040ez 2012 , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. Form 1040ez 2012 Car pools, Car pools. Form 1040ez 2012 , Car pools. Form 1040ez 2012 Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. Form 1040ez 2012 Carryovers Capital loss, Long-term gains and losses. Form 1040ez 2012 , Capital loss carryover. Form 1040ez 2012 Worksheet, Figuring your carryover. Form 1040ez 2012 Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. Form 1040ez 2012 , 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. Form 1040ez 2012 Value determination, Car value. Form 1040ez 2012 Willful negligence or intentional act as cause, Nondeductible losses. Form 1040ez 2012 Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. Form 1040ez 2012 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. Form 1040ez 2012 Books to determine fair market value, Car value. Form 1040ez 2012 Business and personal use, allocation between, Business and personal use. Form 1040ez 2012 , Separating expenses. Form 1040ez 2012 Business-related travel expenses, Table 26-1. Form 1040ez 2012 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Form 1040ez 2012 Car pools, Car pools. Form 1040ez 2012 Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Form 1040ez 2012 Charitable organization service, use for, Car expenses. Form 1040ez 2012 Depreciation, Depreciation and section 179 deductions. Form 1040ez 2012 Donations of, Cars, boats, and airplanes. Form 1040ez 2012 Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). Form 1040ez 2012 Form 2106 or 2106-EZ, how to fill out, Car expenses. Form 1040ez 2012 Hauling tools or instruments, Hauling tools or instruments. Form 1040ez 2012 Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. Form 1040ez 2012 Medical transportation, Table 21-1. Form 1040ez 2012 Medical and Dental Expenses Checklist. Form 1040ez 2012 See Publication 502 for more information about these and other expenses. Form 1040ez 2012 , Transportation, Car expenses. Form 1040ez 2012 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. Form 1040ez 2012 Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. Form 1040ez 2012 Work-related education, transportation for, Using your car. Form 1040ez 2012 Cash Dividends paid as, Introduction Rebates, Cash rebates. Form 1040ez 2012 Sales of property for, Payment of cash. Form 1040ez 2012 Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. Form 1040ez 2012 Bad debts, Basis in bad debt required. Form 1040ez 2012 Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. Form 1040ez 2012 Taxes paid during tax year, deduction of, You must pay the tax during your tax year. Form 1040ez 2012 Worthless securities and negotiable promissory notes, Worthless securities. Form 1040ez 2012 Cash rebates, Cash rebates. Form 1040ez 2012 Casualties, Home destroyed or condemned. Form 1040ez 2012 Casualty insurance Premiums not in property basis, Settlement costs. Form 1040ez 2012 Reimbursements from, Casualty insurance and other reimbursements. Form 1040ez 2012 Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). Form 1040ez 2012 , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. Form 1040ez 2012 , Involuntary Conversions, Adjusted Basis, Adjustments to basis. Form 1040ez 2012 Amount of loss, Figuring a Loss Appraisals, Appraisal. Form 1040ez 2012 , Costs of photographs and appraisals. Form 1040ez 2012 Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. Form 1040ez 2012 Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. Form 1040ez 2012 Photographs and appraisals, Costs of photographs and appraisals. Form 1040ez 2012 Deductible losses, Deductible losses. Form 1040ez 2012 $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. Form 1040ez 2012 Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. Form 1040ez 2012 Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. Form 1040ez 2012 , Disaster relief. Form 1040ez 2012 (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. Form 1040ez 2012 Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. Form 1040ez 2012 Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). Form 1040ez 2012 Nondeductible losses, Deductible losses. Form 1040ez 2012 Proof of loss, Casualty loss proof. Form 1040ez 2012 Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. Form 1040ez 2012 Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. Form 1040ez 2012 , 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. Form 1040ez 2012 Certificates of deposit (CDs), Certificates of deposit (CDs). Form 1040ez 2012 , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. Form 1040ez 2012 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. Form 1040ez 2012 Change of address, Change of Address Change of name, Name change. Form 1040ez 2012 , Name changed. Form 1040ez 2012 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. Form 1040ez 2012 Examples of Charitable Contributions—A Quick Check, Token items. Form 1040ez 2012 , Written statement. Form 1040ez 2012 , 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. Form 1040ez 2012 , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. Form 1040ez 2012 , Capital gain property. Form 1040ez 2012 , Amount of deduction — general rule. Form 1040ez 2012 , Bargain sales. Form 1040ez 2012 , When To Deduct, Time of making contribution. Form 1040ez 2012 , Noncash Contributions, Additional records. Form 1040ez 2012 , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). Form 1040ez 2012 Charity benefit events Deduction amount for charitable contributions, Charity benefit events. Form 1040ez 2012 Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. Form 1040ez 2012 Checks As charitable contributions, Checks. Form 1040ez 2012 Canceled checks as evidence of travel expenses, Canceled check. Form 1040ez 2012 Constructive receipt of, Check received or available. Form 1040ez 2012 Child Foster child, Rule 10. Form 1040ez 2012 You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. Form 1040ez 2012 You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. Form 1040ez 2012 Child and dependent care credit, You can use Form 1040A if all of the following apply. Form 1040ez 2012 Due diligence, Getting the information. Form 1040ez 2012 Earned income, Earned income. Form 1040ez 2012 Full-time student, Rule for student-spouse or spouse not able to care for self. Form 1040ez 2012 Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. Form 1040ez 2012 Child care, You can use Form 1040A if all of the following apply. Form 1040ez 2012 Babysitting, Babysitting. Form 1040ez 2012 Care providers, Childcare providers. Form 1040ez 2012 Expenses, Child care expenses. Form 1040ez 2012 Nursing care for healthy baby, not deductible as medical expense, Table 21-1. Form 1040ez 2012 Medical and Dental Expenses Checklist. Form 1040ez 2012 See Publication 502 for more information about these and other expenses. Form 1040ez 2012 Child custody, Custodial parent and noncustodial parent. Form 1040ez 2012 Child support, Child support payments. Form 1040ez 2012 Alimony, difference from, Payments not alimony. Form 1040ez 2012 , Alimony requirements. Form 1040ez 2012 , Child support. Form 1040ez 2012 Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. Form 1040ez 2012 , Child tax credit. Form 1040ez 2012 , 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. Form 1040ez 2012 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. Form 1040ez 2012 Birth of child Head of household, qualifying person to file as, Death or birth. Form 1040ez 2012 , Death or birth. Form 1040ez 2012 Social security number to be obtained, Born and died in 2013. Form 1040ez 2012 Care providers, Childcare providers. Form 1040ez 2012 (see also Child care) Child's tax, figuring of, Step 3. Form 1040ez 2012 Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. Form 1040ez 2012 Credit for, Who Should File, You can use Form 1040A if all of the following apply. Form 1040ez 2012 (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. Form 1040ez 2012 Death of child Head of household, qualifying person to file as, Death or birth. Form 1040ez 2012 , Death or birth. Form 1040ez 2012 Deductions, Line 2 (deductions). Form 1040ez 2012 Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. Form 1040ez 2012 Filing requirements, Child's earnings. Form 1040ez 2012 As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. Form 1040ez 2012 , Income from property received as a gift. Form 1040ez 2012 Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. Form 1040ez 2012 Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. Form 1040ez 2012 Investment income of, Tax on unearned income of certain children. Form 1040ez 2012 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. Form 1040ez 2012 Kidnapped, Kidnapped child. Form 1040ez 2012 , Kidnapped child. Form 1040ez 2012 Net unearned income, figuring of, Step 1. Form 1040ez 2012 Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. Form 1040ez 2012 Property received as gift, income from, Income from property received as a gift. Form 1040ez 2012 Signing return, parent for child, Spouse unable to sign. Form 1040ez 2012 Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. Form 1040ez 2012 Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. Form 1040ez 2012 Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. Form 1040ez 2012 Unearned income of, Tax on unearned income of certain children. Form 1040ez 2012 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. Form 1040ez 2012 Unearned income defined, Unearned income defined. Form 1040ez 2012 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. Form 1040ez 2012 Churches, temples, etc. Form 1040ez 2012 Charitable contributions to, Examples. Form 1040ez 2012 , Table 24-1. Form 1040ez 2012 Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. Form 1040ez 2012 Citizen or resident test, Citizen or Resident Test Citizens outside U. Form 1040ez 2012 S. Form 1040ez 2012 Business travel outside U. Form 1040ez 2012 S. Form 1040ez 2012 , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. Form 1040ez 2012 Standard meal allowance, Standard meal allowance for areas outside the continental United States. Form 1040ez 2012 Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. Form 1040ez 2012 S. Form 1040ez 2012 Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. Form 1040ez 2012 Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. Form 1040ez 2012 Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. Form 1040ez 2012 Civil service retirement benefits, Civil service retirement benefits. Form 1040ez 2012 Civil suits, Court awards and damages. Form 1040ez 2012 (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. Form 1040ez 2012 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. Form 1040ez 2012 , Ministers' and military housing allowance. Form 1040ez 2012 Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. Form 1040ez 2012 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. Form 1040ez 2012 Closing costs Real property transactions, Settlement costs. Form 1040ez 2012 Sale of home, Settlement fees or closing costs. Form 1040ez 2012 Clothing Military, Military uniforms. Form 1040ez 2012 Moth damage, not casualty loss, Progressive deterioration. Form 1040ez 2012 Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. Form 1040ez 2012 Used clothing, charitable deduction for fair market value, Used clothing and household items. Form 1040ez 2012 work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. Form 1040ez 2012 Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. Form 1040ez 2012 Coal and iron ore, Coal and iron ore. Form 1040ez 2012 Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. Form 1040ez 2012 Gains or losses from sale or trade of, Investment interest deducted. Form 1040ez 2012 IRA investment in, Investment in Collectibles, Exception. Form 1040ez 2012 College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. Form 1040ez 2012 , Table 24-1. Form 1040ez 2012 Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. Form 1040ez 2012 Education costs, Qualified tuition programs (QTPs). Form 1040ez 2012 (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. Form 1040ez 2012 Commission drivers Deduction of expenses, Statutory employees. Form 1040ez 2012 Commissions, Supplemental Wages Advance, Advance commissions and other earnings. Form 1040ez 2012 IRAs with brokers, Brokers' commissions. Form 1040ez 2012 , Brokers' commissions. Form 1040ez 2012 Property basis to include when buyer pays, Settlement costs. Form 1040ez 2012 Sharing of (kickbacks), Kickbacks. Form 1040ez 2012 Unearned, deduction for repayment of, Advance commissions and other earnings. Form 1040ez 2012 Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. Form 1040ez 2012 Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. Form 1040ez 2012 , Community property. Form 1040ez 2012 Alimony, difference from, Payments not alimony. Form 1040ez 2012 IRAs, Community property laws. Form 1040ez 2012 Married filing separately, Community property states. Form 1040ez 2012 Medical and dental expenses, Community property states. Form 1040ez 2012 Commuting expenses, Commuting expenses. Form 1040ez 2012 , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. Form 1040ez 2012 Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. Form 1040ez 2012 Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. Form 1040ez 2012 Unemployment, Unemployment compensation. Form 1040ez 2012 Computation of tax, Computations Equal amounts, Equal amounts. Form 1040ez 2012 Negative amounts, Negative amounts. Form 1040ez 2012 Rounding off dollars, Rounding off dollars. Form 1040ez 2012 Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. Form 1040ez 2012 , Condemnations. Form 1040ez 2012 Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. Form 1040ez 2012 Period of ownership and use, Previous home destroyed or condemned. Form 1040ez 2012 Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. Form 1040ez 2012 Constructive receipt of income, Constructive receipt. Form 1040ez 2012 , Payment to an agent. Form 1040ez 2012 , Constructive receipt. Form 1040ez 2012 Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. Form 1040ez 2012 , Contributions, Table 24-1. Form 1040ez 2012 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. Form 1040ez 2012 Political, Political Contributions Reservist repayments, Qualified reservist repayments. Form 1040ez 2012 Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. Form 1040ez 2012 Related party transactions, Losses on sales or trades of property. Form 1040ez 2012 Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. Form 1040ez 2012 Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. Form 1040ez 2012 Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. Form 1040ez 2012 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. Form 1040ez 2012 Sale or trade of Form 1099-S to report, Form 1099-S transactions. Form 1040ez 2012 Period of ownership and use, Cooperative apartment. Form 1040ez 2012 Cooperatives Patronage dividends, Patronage dividends. Form 1040ez 2012 Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. Form 1040ez 2012 Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. Form 1040ez 2012 , Losses on sales or trades of property. Form 1040ez 2012 Director fees as self-employment income, Corporate director. Form 1040ez 2012 Reorganizations and nontaxable trade of stock, Corporate reorganizations. Form 1040ez 2012 Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. Form 1040ez 2012 Medical and Dental Expenses Checklist. Form 1040ez 2012 See Publication 502 for more information about these and other expenses. Form 1040ez 2012 Cosmetics Not deductible as medical expense, Table 21-1. Form 1040ez 2012 Medical and Dental Expenses Checklist. Form 1040ez 2012 See Publication 502 for more information about these and other expenses. Form 1040ez 2012 Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. Form 1040ez 2012 , Partly taxable. Form 1040ez 2012 Cost-of-living allowances, Government cost-of-living allowances. Form 1040ez 2012 Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. Form 1040ez 2012 Examples of Charitable Contributions—A Quick Check, Membership fees or dues. Form 1040ez 2012 Entertainment expense deduction not allowed, Club dues and membership fees. Form 1040ez 2012 Coupon bonds, Coupon bonds. Form 1040ez 2012 Court awards and damages (see Damages from lawsuits) Cousin, Cousin. Form 1040ez 2012 Coverdell ESAs Additional tax on, Other taxes. Form 1040ez 2012 CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. Form 1040ez 2012 Charitable contributions charged to, Credit card. Form 1040ez 2012 Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. Form 1040ez 2012 , Credit for child and dependent care expenses. Form 1040ez 2012 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. Form 1040ez 2012 , Credit for the elderly or the disabled. Form 1040ez 2012 Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. Form 1040ez 2012 Credit reports Costs not included in property basis, Settlement costs. Form 1040ez 2012 Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. Form 1040ez 2012 , Earned income credit. Form 1040ez 2012 , Credit for child and dependent care expenses. Form 1040ez 2012 , Credit for the elderly or the disabled. Form 1040ez 2012 , Earned income credit. Form 1040ez 2012 , Credit for child and dependent care expenses. Form 1040ez 2012 , Credit for the elderly or the disabled. Form 1040ez 2012 , Earned income credit. Form 1040ez 2012 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. Form 1040ez 2012 , 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. Form 1040ez 2012 Medical and Dental Expenses Checklist. Form 1040ez 2012 See Publication 502 for more information about these and other expenses. Form 1040ez 2012 Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. Form 1040ez 2012 Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. Form 1040ez 2012 Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. Form 1040ez 2012 Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. Form 1040ez 2012 D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. Form 1040ez 2012 , Disaster relief. Form 1040ez 2012 (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. Form 1040ez 2012 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. Form 1040ez 2012 , Childcare providers. Form 1040ez 2012 , Care outside your home. Form 1040ez 2012 (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. Form 1040ez 2012 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. Form 1040ez 2012 Death of dependent, Death or birth. Form 1040ez 2012 Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. Form 1040ez 2012 , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. Form 1040ez 2012 Paid by another, Debts paid for you. Form 1040ez 2012 Payoff of debt included in sales transaction, Debt paid off. Form 1040ez 2012 Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. Form 1040ez 2012 Refund offset against, Refunds. Form 1040ez 2012 , Offset against debts. Form 1040ez 2012 Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. Form 1040ez 2012 Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. Form 1040ez 2012 Due dates, Filing for a decedent. Form 1040ez 2012 Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. Form 1040ez 2012 Spouse's death, Spouse died during the year. Form 1040ez 2012 , Spouse died. Form 1040ez 2012 Standard deduction, Decedent's final return. Form 1040ez 2012 Transfer of property at death, Other property transactions. Form 1040ez 2012 Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Form 1040ez 2012 Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. Form 1040ez 2012 , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. Form 1040ez 2012 , 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. Form 1040ez 2012 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. Form 1040ez 2012 Interest (see Interest payments) Investment expenses, Investment expenses. Form 1040ez 2012 IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. Form 1040ez 2012 Medical and Dental Expenses Checklist. Form 1040ez 2012 See Publication 502 for more information about these and other expenses. Form 1040ez 2012 Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. Form 1040ez 2012 (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. Form 1040ez 2012 Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. Form 1040ez 2012 Performing artists' expenses, Expenses of certain performing artists. Form 1040ez 2012 Prepaid insurance premiums, Prepaid insurance premiums. Form 1040ez 2012 Prescription medicines, Table 21-1. Form 1040ez 2012 Medical and Dental Expenses Checklist. Form 1040ez 2012 See Publication 502 for more information about these and other expenses. Form 1040ez 2012 Rental expenses, When to deduct. Form 1040ez 2012 Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. Form 1040ez 2012 Car expenses, Depreciation and section 179 deductions. Form 1040ez 2012 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. Form 1040ez 2012 Stop-smoking programs, Table 21-1. Form 1040ez 2012 Medical and Dental Expenses Checklist. Form 1040ez 2012 See Publication 502 for more information about these and other expenses. Form 1040ez 2012 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. Form 1040ez 2012 Recording fees, basis to include, Real estate taxes. Form 1040ez 2012 Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. Form 1040ez 2012 Nonqualified plans, Nonqualified deferred compensation plans. Form 1040ez 2012 Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. Form 1040ez 2012 Delivery services, Private delivery services. Form 1040ez 2012 Business-related travel expense, Table 26-1. Form 1040ez 2012 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Form 1040ez 2012 Demutualization of life insurance companies, Demutualization of life insurance companies. Form 1040ez 2012 Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. Form 1040ez 2012 Medical and Dental Expenses Checklist. Form 1040ez 2012 See Publication 502 for more information about these and other expenses. Form 1040ez 2012 Dependent care Benefits, Dependent care benefits. Form 1040ez 2012 , Dependent Care Benefits Center, Dependent care center. Form 1040ez 2012 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. Form 1040ez 2012 , Exception for adopted child. Form 1040ez 2012 , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Form 1040ez 2012 (see also Child tax credit) Birth of, Death or birth. Form 1040ez 2012 Born and died within year, Exception. Form 1040ez 2012 , Born and died in 2013. Form 1040ez 2012 Death of, Death or birth. Form 1040ez 2012 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. Form 1040ez 2012 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. Form 1040ez 2012 Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). Form 1040ez 2012 , Taxpayer identification numbers for aliens. Form 1040ez 2012 Alien dependents, Born and died in 2013. Form 1040ez 2012 Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. Form 1040ez 2012 Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. Form 1040ez 2012 Deposits, Fees and deposits. Form 1040ez 2012 Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. Form 1040ez 2012 Depreciation Adjustment to basis for, Depreciation and section 179 deduction. Form 1040ez 2012 Cars, Depreciation and section 179 deductions. Form 1040ez 2012 Change of use of property, Basis for depreciation. Form 1040ez 2012 Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. Form 1040ez 2012 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. Form 1040ez 2012 Land, no depreciation of, Land. Form 1040ez 2012 Rental property, Depreciation. Form 1040ez 2012 , Depreciation Designated Roth Account Defined. Form 1040ez 2012 , Designated Roth accounts. Form 1040ez 2012 Designated Roth account, Designated Roth accounts. Form 1040ez 2012 , Designated Roth accounts. Form 1040ez 2012 Destroyed records, Destroyed records. Form 1040ez 2012 Diaper service, Table 21-1. Form 1040ez 2012 Medical and Dental Expenses Checklist. Form 1040ez 2012 See Publication 502 for more information about these and other expenses. Form 1040ez 2012 Differential wage payments, Differential wage payments. Form 1040ez 2012 Differential wages Wages for reservists Military reserves, Differential wage payments. Form 1040ez 2012 Direct deposit of refunds, Refunds Directors' fees, Corporate director. Form 1040ez 2012 Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. Form 1040ez 2012 , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. Form 1040ez 2012 Armed forces, Disability. Form 1040ez 2012 Blind (see Blind persons) Cafeteria plans, Cafeteria plans. Form 1040ez 2012 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. Form 1040ez 2012 Medical and Dental Expenses Checklist. Form 1040ez 2012 See Publication 502 for more information about these and other expenses. Form 1040ez 2012 Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. Form 1040ez 2012 Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. Form 1040ez 2012 Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. Form 1040ez 2012 Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. Form 1040ez 2012 Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. Form 1040ez 2012 Social security and railroad retirement benefits, deductions for, Disability payments. Form 1040ez 2012 Special school or home for, deductibility of medical expense, Table 21-1. Form 1040ez 2012 Medical and Dental Expenses Checklist. Form 1040ez 2012 See Publication 502 for more information about these and other expenses. Form 1040ez 2012 Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. Form 1040ez 2012 Workers' compensation, Workers' Compensation Disability Income, Disability income. Form 1040ez 2012 Disability benefits Earned income credit, Form 4029. Form 1040ez 2012 Disability insurance payments Earned income credit, Disability insurance payments. Form 1040ez 2012 Disability, permanent and total disability, Permanent and total disability. Form 1040ez 2012 Disabled Child, Permanently and totally disabled. Form 1040ez 2012 Dependent, Disabled dependent working at sheltered workshop. Form 1040ez 2012 Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. Form 1040ez 2012 , Disaster relief payments. Form 1040ez 2012 , Disaster relief. Form 1040ez 2012 (see also Terrorist attacks) Cash gifts to victims, Cash gifts. Form 1040ez 2012 Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Form 1040ez 2012 Unemployment assistance, Types of unemployment compensation. Form 1040ez 2012 Employer's emergency disaster fund, Employer's emergency disaster fund. Form 1040ez 2012 Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. Form 1040ez 2012 Grants or payments, Disaster relief grants. Form 1040ez 2012 Replacement of lost or destroyed property, Disaster relief. Form 1040ez 2012 Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. Form 1040ez 2012 , Adjusted Basis Disclosure statement, Disclosure statement. Form 1040ez 2012 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. Form 1040ez 2012 Distributions, Eligible rollover distributions. Form 1040ez 2012 (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). Form 1040ez 2012 Qualified reservist, Qualified reservist distributions. Form 1040ez 2012 Required minimum distributions, Required distributions. Form 1040ez 2012 , Required distributions. Form 1040ez 2012 , 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. Form 1040ez 2012 Dividends, Dividends and Other Distributions, Form 1099-DIV. Form 1040ez 2012 , More information. Form 1040ez 2012 (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. Form 1040ez 2012 Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. Form 1040ez 2012 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. Form 1040ez 2012 Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. Form 1040ez 2012 Insurance dividends, Dividends on insurance policies. Form 1040ez 2012 Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. Form 1040ez 2012 Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. Form 1040ez 2012 Qualified, Qualified Dividends, Qualified dividends. Form 1040ez 2012 Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. Form 1040ez 2012 Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. Form 1040ez 2012 Sold stock, Dividends on stock sold. Form 1040ez 2012 Stockholder debts when canceled as, Stockholder debt. Form 1040ez 2012 Veterans' insurance, Dividends on veterans' insurance. Form 1040ez 2012 Divorced parents, Children of divorced or separated parents (or parents who live apart). Form 1040ez 2012 , Applying this special rule to divorced or separated parents (or parents who live apart). Form 1040ez 2012 Divorced taxpayers, Alimony. Form 1040ez 2012 (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. Form 1040ez 2012 Child custody, Custodial parent and noncustodial parent. Form 1040ez 2012 Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. Form 1040ez 2012 Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. Form 1040ez 2012 , Divorced persons. Form 1040ez 2012 IRAs, Kay Bailey Hutchison Spousal IRA. Form 1040ez 2012 , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. Form 1040ez 2012 Mortgage interest, payment as alimony, Divorced or separated individuals. Form 1040ez 2012 Personal exemption, Divorced or separated spouse. Form 1040ez 2012 Real estate taxes, allocation of, Divorced individuals. Form 1040ez 2012 Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. Form 1040ez 2012 Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. Form 1040ez 2012 Domestic help Withholding, Household workers. Form 1040ez 2012 Domestic help, no exemption for, Housekeepers, maids, or servants. Form 1040ez 2012