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Free file gov Publication 544 - Introductory Material Table of Contents Future Developments What's New Important Reminders IntroductionOrdering forms and publications. Free file gov Tax questions. Free file gov Future Developments For the latest information about developments related to Publication 544, such as legislation enacted after it was published, go to www. Free file gov irs. Free file gov gov/pub544. Free file gov What's New Direct reporting on Schedule D. Free file gov   For 2013, certain transactions may be combined and the totals reported directly on Schedule D. Free file gov If you choose to do that, you do not need to include these transactions on Form 8949, Sales and Other Dispositions of Capital Assets. Free file gov For additional information, see Schedule D and Form 8949 in chapter 4. Free file gov Tax rate on net capital gain and qualified dividends. Free file gov   The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. Free file gov See Capital Gains Tax Rates in chapter 4. Free file gov Important Reminders Dispositions of U. Free file gov S. Free file gov real property interests by foreign persons. Free file gov  If you are a foreign person or firm and you sell or otherwise dispose of a U. Free file gov S. Free file gov real property interest, the buyer (or other transferee) may have to withhold income tax on the amount you receive for the property (including cash, the fair market value of other property, and any assumed liability). Free file gov Corporations, partnerships, trusts, and estates also may have to withhold on certain U. Free file gov S. Free file gov real property interests they distribute to you. Free file gov You must report these dispositions and distributions and any income tax withheld on your U. Free file gov S. Free file gov income tax return. Free file gov For more information on dispositions of U. Free file gov S. Free file gov real property interests, see Publication 519, U. Free file gov S. Free file gov Tax Guide for Aliens. Free file gov Also see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Free file gov Foreign source income. Free file gov  If you are a U. Free file gov S. Free file gov citizen with income from dispositions of property outside the United States (foreign income), you must report all such income on your tax return unless it is exempt from U. Free file gov S. Free file gov law. Free file gov This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payor. Free file gov Photographs of missing children. Free file gov  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free file gov Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free file gov You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free file gov Introduction You dispose of property when any of the following occurs. Free file gov You sell property. Free file gov You exchange property for other property. Free file gov Your property is condemned or disposed of under threat of condemnation. Free file gov Your property is repossessed. Free file gov You abandon property. Free file gov You give property away. Free file gov This publication explains the tax rules that apply when you dispose of property. Free file gov It discusses the following topics. Free file gov How to figure a gain or loss. Free file gov Whether your gain or loss is ordinary or capital. Free file gov How to treat your gain or loss when you dispose of business property. Free file gov How to report a gain or loss. Free file gov This publication also explains whether your gain is taxable or your loss is deductible. Free file gov This publication does not discuss certain transactions covered in other IRS publications. Free file gov These include the following. Free file gov Most transactions involving stocks, bonds, options, forward and futures contracts, and similar investments. Free file gov See chapter 4 of Publication 550, Investment Income and Expenses. Free file gov Sale of your main home. Free file gov See Publication 523, Selling Your Home. Free file gov Installment sales. Free file gov See Publication 537, Installment Sales. Free file gov Transfers of property at death. Free file gov See Publication 559, Survivors, Executors, and Administrators. Free file gov Forms to file. Free file gov   When you dispose of property, you usually will have to file one or more of the following forms. Free file gov Schedule D, Capital Gains and Losses. Free file gov Form 4797, Sales of Business Property. Free file gov Form 8824, Like-Kind Exchanges. Free file gov Form 8949, Sales and Other Dispositions of Capital Assets. Free file gov    Although the discussions in this publication may at times refer mainly to individuals, many of the rules discussed also apply to taxpayers other than individuals. Free file gov However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. Free file gov Comments and suggestions. Free file gov   We welcome your comments about this publication and your suggestions for future editions. Free file gov   You can send your comments to the following address. Free file gov Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free file gov NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free file gov Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free file gov You can also send us comments from www. Free file gov irs. Free file gov gov/formspubs/. Free file gov Click on “More Information ” and then on “Give us feedback. Free file gov ” Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. Free file gov Ordering forms and publications. Free file gov   Visit www. Free file gov irs. Free file gov gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free file gov Internal Revenue Service 1201 N. Free file gov Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free file gov   If you have a tax question, check the information available on IRS. Free file gov gov or call 1-800-829-1040. Free file gov We cannot answer tax questions sent to either of the above addresses. Free file gov Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Rhode Island

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Providence  380 Westminster St.
Providence, RI 02903 

Monday-Friday - 8:30 a.m.-4:30 p.m.

 

Services Provided

(401) 525-4282 
Warwick  60 Quaker Ln.
Warwick, RI 02886 

Monday-Friday - 8:30 a.m.-4:30 p.m.
(Closed for lunch 1:00 p.m. - 2:00 p.m.)

 

Services Provided

(401) 826-4797 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses). 

For information on where to file your tax return please see Where to File Addresses

The Taxpayer Advocate Service: Call (401) 528-1921 in Providence or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these program for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
380 Westminster Street
Providence, RI  02903

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 28-Mar-2014

The Free File Gov

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