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H&r Block Efile

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H&r Block Efile

H&r block efile Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). H&r block efile 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. H&r block efile 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. H&r block efile 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. H&r block efile 60 day rule, Time limit for making a rollover contribution. H&r block efile 70 rule, Age 70½ rule. H&r block efile , Nonresident alien spouse. H&r block efile A Abandonment of home, Abandonment. H&r block efile Abortion Deductibility as medical expense, Table 21-1. H&r block efile Medical and Dental Expenses Checklist. H&r block efile See Publication 502 for more information about these and other expenses. H&r block efile Abroad, citizens traveling or working, Employees of foreign governments or international organizations. H&r block efile , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. H&r block efile S. H&r block efile ) (see also Foreign employment) Absence, temporary, Temporary absences. H&r block efile , Temporary absences. H&r block efile Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. H&r block efile Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. H&r block efile Long-term care, Long-term care coverage. H&r block efile , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. H&r block efile Accidents, car, Deductible losses. H&r block efile Value determination, Car value. H&r block efile Willful negligence or intentional act as cause, Nondeductible losses. H&r block efile Accountable plans for employee reimbursements, Accountable Plans, Related to employer. H&r block efile 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. H&r block efile Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. H&r block efile Change in, standard deduction not allowed, Persons not eligible for the standard deduction. H&r block efile Fiscal year, Accounting Periods, Fiscal year taxpayers. H&r block efile , Fiscal Years Fringe benefits, Accounting period. H&r block efile Accrual method taxpayers, Accrual method. H&r block efile Taxes paid during tax year, deduction of, You must pay the tax during your tax year. H&r block efile Accumulation distribution of trusts Tax on, Other taxes. H&r block efile Accuracy-related penalties, Accuracy-related penalty. H&r block efile Acknowledgment, Acknowledgment. H&r block efile Activities not for profit, Activity not for profit. H&r block efile Address, Name and Address Change of, Change of Address Foreign, Foreign address. H&r block efile P. H&r block efile O. H&r block efile box, P. H&r block efile O. H&r block efile box. H&r block efile Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. H&r block efile Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. H&r block efile Easements, Easements. H&r block efile Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. H&r block efile Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. H&r block efile Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. H&r block efile Sales of property, Adjusted basis. H&r block efile Section 179 deduction, Depreciation and section 179 deduction. H&r block efile 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. H&r block efile Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. H&r block efile , Adopted child. H&r block efile , Adopted child. H&r block efile , Taxpayer identification numbers for adoptees. H&r block efile Earned income credit, Adopted child. H&r block efile Adoption, Adoption Credit, Child with special needs. H&r block efile ATIN, Adoption taxpayer identification number (ATIN). H&r block efile , Adoption taxpayer identification number (ATIN). H&r block efile Child tax credit, Adopted child. H&r block efile (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. H&r block efile Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. H&r block efile Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. H&r block efile No charitable deduction for, Personal Expenses Foreign child, Foreign child. H&r block efile Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). H&r block efile , Taxpayer identification numbers for aliens. H&r block efile Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). H&r block efile 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. H&r block efile Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. H&r block efile Distribution prior to age 59, Age 59½ rule. H&r block efile Distribution required at age 70, IRA owners. H&r block efile , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. H&r block efile Retirement plan recipients over age 75, Who must use the General Rule. H&r block efile 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. H&r block efile (see also Fiduciaries) Income paid to, Payment to an agent. H&r block efile Signing return, When someone can sign for you. H&r block efile 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. H&r block efile Airline club dues Not entertainment expenses, Club dues and membership fees. H&r block efile Airplanes, donations of, Cars, boats, and airplanes. H&r block efile Airport transportation Business-related travel expense, Table 26-1. H&r block efile Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. H&r block efile Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. H&r block efile Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. H&r block efile Child's dividends, Child's Alaska Permanent Fund dividends. H&r block efile Income from, You can use Form 1040EZ if all of the following apply. H&r block efile , You can use Form 1040A if all of the following apply. H&r block efile , Alaska Permanent Fund dividends. H&r block efile Investment income not to include, Investment income. H&r block efile Alaska Unemployment Compensation Fund, Contributions to state benefit funds. H&r block efile Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. H&r block efile Medical and Dental Expenses Checklist. H&r block efile See Publication 502 for more information about these and other expenses. H&r block efile Alcoholic beverages IRA prohibited transactions in, Collectibles. H&r block efile Aliens, Individual taxpayer identification number (ITIN) for aliens. H&r block efile , Not earned income. H&r block efile Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. H&r block efile , Payments not alimony. H&r block efile , Payments to a third party. H&r block efile , Life insurance premiums. H&r block efile , Payments for jointly-owned home. H&r block efile , Mortgage payments. H&r block efile , Taxes and insurance. H&r block efile , Other payments to a third party. H&r block efile , Instruments Executed After 1984, Exception for instruments executed before 1985. H&r block efile , Alimony requirements. H&r block efile , Cash payment requirement. H&r block efile , Payments to a third party. H&r block efile , Payments designated as not alimony. H&r block efile , Spouses cannot be members of the same household. H&r block efile , Liability for payments after death of recipient spouse. H&r block efile , Substitute payments. H&r block efile , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. H&r block efile , Deducting the recapture. H&r block efile Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. H&r block efile Reporting of income, Alimony. H&r block efile Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. H&r block efile Exempt-interest dividends, Alternative minimum tax treatment. H&r block efile Filing requirements (Table 1-3), Figuring tax. H&r block efile Incentive stock option, You can use Form 1040A if all of the following apply. H&r block efile Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. H&r block efile 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. H&r block efile , Filing Form 1040X. H&r block efile (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. H&r block efile Standard deduction, change to itemized deductions, Changing your mind. H&r block efile American citizens abroad, U. H&r block efile S. H&r block efile Citizens and Resident Aliens Living Abroad (see also Citizens outside U. H&r block efile S. H&r block efile ) 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. H&r block efile S. H&r block efile Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. H&r block efile 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. H&r block efile Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. H&r block efile , Additional exceptions for nonqualified annuity contracts. H&r block efile Estimated tax, Withholding and estimated tax. H&r block efile Exclusion limit, Exclusion limit. H&r block efile General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. H&r block efile Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. H&r block efile Purchased annuities, Purchased annuities. H&r block efile Survivor's annuity, Survivors of retirees. H&r block efile Guaranteed payments, Guaranteed payments. H&r block efile IRAs as, Kinds of traditional IRAs. H&r block efile Joint return, Joint return. H&r block efile Loans from plan, Loans. H&r block efile Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. H&r block efile , More than one annuity. H&r block efile Partly taxable payments, Partly taxable payments. H&r block efile Purchased annuities, Purchased annuities. H&r block efile 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. H&r block efile Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. H&r block efile Worksheet for computation, How to use the Simplified Method. H&r block efile Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. H&r block efile Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. H&r block efile , Pensions and Annuities, Withholding and estimated tax. H&r block efile Annulled marriages Filing status, Annulled marriages. H&r block efile Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. H&r block efile Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. H&r block efile Real estate transactions, when required by lender, Settlement costs. H&r block efile Appraisals Casualty or theft losses, Appraisal. H&r block efile , Costs of photographs and appraisals. H&r block efile Archer MSAs, Medical savings accounts (MSAs). H&r block efile Contributions, Archer MSA contributions. H&r block efile Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. H&r block efile Medical and Dental Expenses Checklist. H&r block efile See Publication 502 for more information about these and other expenses. H&r block efile Armed forces, Types of Qualified Organizations, Table 24-1. H&r block efile Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. H&r block efile (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. H&r block efile Dependency allotments, Armed Forces dependency allotments. H&r block efile Disability pay, Disability. H&r block efile Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. H&r block efile Military, Military uniforms. H&r block efile Military quarters allotments, Tax-exempt military quarters allowances. H&r block efile Naval officers on permanent duty aboard ship, Members of the Armed Forces. H&r block efile Permanent duty overseas, Members of the Armed Forces. H&r block efile Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. H&r block efile , Ministers' and military housing allowance. H&r block efile Rehabilitative program payments, Veterans' benefits. H&r block efile Reserves, Armed Forces reservists traveling more than 100 miles from home. H&r block efile Retirees' pay Taxable income, Military retirement pay. H&r block efile Uniforms, Military uniforms. H&r block efile Wages, Military Armed Forces Retiree's pay withholding, Military retirees. H&r block efile Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. H&r block efile Capital gains or losses from sale or trade of, Investment interest deducted. H&r block efile 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. H&r block efile Fees not included in basis, Settlement costs. H&r block efile At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. H&r block efile ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). H&r block efile Attachment of wages, Garnisheed wages. H&r block efile 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. H&r block efile Title to property, for preparation, filing, etc. H&r block efile , Settlement costs. H&r block efile Audits Travel expense records, If your return is examined. H&r block efile Auto insurance Medical expenses covered by, not deductible, Table 21-1. H&r block efile Medical and Dental Expenses Checklist. H&r block efile See Publication 502 for more information about these and other expenses. H&r block efile Automatic extension of time to file, Automatic Extension, When to file. H&r block efile Form 4868, E-file options. H&r block efile Automatic investment services Holding period, determination of, Automatic investment service. H&r block efile Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. H&r block efile Back pay, award for, Back pay awards. H&r block efile Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. H&r block efile Backup withholding, Backup Withholding, Backup withholding. H&r block efile , Backup withholding. H&r block efile Dividend income, Backup withholding. H&r block efile , Reporting tax withheld. H&r block efile Penalties, Penalties. H&r block efile Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. H&r block efile Reporting on Schedule D (Form 1040), How to report. H&r block efile Claim for refund, Exceptions for special types of refunds. H&r block efile , Filing a claim for refund. H&r block efile Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. H&r block efile Short-term capital loss, How to report bad debts. H&r block efile When deductible, When deductible. H&r block efile Baggage Business-related travel expense, Table 26-1. H&r block efile Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. H&r block efile Balance due, Refund or balance due. H&r block efile Bankruptcy Canceled debt not deemed to be income, Excluded debt. H&r block efile Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. H&r block efile Banks Automatic investment service, determination of holding period, Automatic investment service. H&r block efile 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. H&r block efile 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. H&r block efile Basis of purchase, Bargain purchases. H&r block efile Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. H&r block efile Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. H&r block efile Bargain purchases, Bargain purchases. H&r block efile Bonds, Stocks and Bonds, Bond premium. H&r block efile Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. H&r block efile , Partly taxable. H&r block efile Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. H&r block efile Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. H&r block efile Other than cost, Basis Other Than Cost, Tax-exempt obligations. H&r block efile , No gain or loss. H&r block efile Points not to be included, Settlement costs. H&r block efile , Points. H&r block efile Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. H&r block efile Stock or stock rights, Basis. H&r block efile Tax-exempt obligations Bonds, Tax-exempt obligations. H&r block efile Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. H&r block efile Beneficiaries, Beneficiary of an estate or trust. H&r block efile , Rollover by surviving spouse. H&r block efile , Estate and trust income. H&r block efile , Losses. H&r block efile (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. H&r block efile , Losses. H&r block efile , Gifts and inheritances. H&r block efile , Income from property received as a gift. H&r block efile (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. H&r block efile Bingo, Table 24-1. H&r block efile Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. H&r block efile Medical and Dental Expenses Checklist. H&r block efile See Publication 502 for more information about these and other expenses. H&r block efile Birth of child, Death or birth of child. H&r block efile Head of household, qualifying person to file as, Death or birth. H&r block efile , Death or birth. H&r block efile Social security number to be obtained, Born and died in 2013. H&r block efile Birth of dependent, Death or birth. H&r block efile Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. H&r block efile Guide dogs, deductible as medical expense, Table 21-1. H&r block efile Medical and Dental Expenses Checklist. H&r block efile See Publication 502 for more information about these and other expenses. H&r block efile 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. H&r block efile Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. H&r block efile Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. H&r block efile Donations of, Cars, boats, and airplanes. H&r block efile Body scan, Table 21-1. H&r block efile Medical and Dental Expenses Checklist. H&r block efile See Publication 502 for more information about these and other expenses. H&r block efile Bona fide business purpose Travel expenses, Bona fide business purpose. H&r block efile Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. H&r block efile , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. H&r block efile Convertible bonds, Convertible stocks and bonds. H&r block efile Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. H&r block efile Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. H&r block efile Retirement of, Retirement bonds. H&r block efile , Redemption or retirement of bonds. H&r block efile Sale of, Bonds Sold Between Interest Dates Savings, U. H&r block efile S. H&r block efile Savings Bonds, Series HH bonds. H&r block efile , Series EE and series I bonds. H&r block efile Sold at premium, computation of adjusted basis, Bond premium. H&r block efile State or local government, tax-exempt, Tax-exempt state and local government bonds. H&r block efile Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. H&r block efile , Employee awards or bonuses. H&r block efile Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. H&r block efile Borrowed funds, Loans. H&r block efile , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. H&r block efile Bottled water, Table 21-1. H&r block efile Medical and Dental Expenses Checklist. H&r block efile See Publication 502 for more information about these and other expenses. H&r block efile Boy Scouts Charitable contributions to, Examples. H&r block efile , Table 24-1. H&r block efile Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. H&r block efile Medical and Dental Expenses Checklist. H&r block efile See Publication 502 for more information about these and other expenses. H&r block efile Breach of contract Damages as income, Court awards and damages. H&r block efile employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. H&r block efile Medical and Dental Expenses Checklist. H&r block efile See Publication 502 for more information about these and other expenses. H&r block efile Bribes, Bribes. H&r block efile , 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. H&r block efile , Brokers' commissions. H&r block efile Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. H&r block efile 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. H&r block efile Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. H&r block efile Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. H&r block efile , Allowances and reimbursements. H&r block efile Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. H&r block efile 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. H&r block efile Basis for depreciation, Basis for depreciation. H&r block efile 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. H&r block efile Business tax credits Claim for refund, Exceptions for special types of refunds. H&r block efile Business use of home, Home Office C Cafeteria plans, Cafeteria plans. H&r block efile Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. H&r block efile Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. H&r block efile Campaign contributions, Campaign contributions. H&r block efile , Table 24-1. H&r block efile 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. H&r block efile Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. H&r block efile Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. H&r block efile Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. H&r block efile Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. H&r block efile , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. H&r block efile Carryover of, Long-term gains and losses. H&r block efile , Capital loss carryover. H&r block efile Worksheet, Figuring your carryover. H&r block efile 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. H&r block efile , Capital gain distributions and qualified dividends. H&r block efile Collectibles, Investment interest deducted. H&r block efile Deductions, Capital Losses Limit on, Limit on deduction. H&r block efile Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. H&r block efile , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. H&r block efile Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. H&r block efile 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. H&r block efile , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. H&r block efile Net long-term capital loss, Long-term gains and losses. H&r block efile Sale of personal items, Sale of personal items. H&r block efile Sale or trade of property held more than 1 year, Long-term or short-term. H&r block efile , Long-term gains and losses. H&r block efile 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. H&r block efile State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. H&r block efile Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. H&r block efile Total net loss, Total net gain or loss. H&r block efile Undistributed gains, Long-term gains and losses. H&r block efile Credit for tax on, Undistributed capital gains of mutual funds and REITs. H&r block efile , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. H&r block efile Car pools, Car pools. H&r block efile , Car pools. H&r block efile Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. H&r block efile Carryovers Capital loss, Long-term gains and losses. H&r block efile , Capital loss carryover. H&r block efile Worksheet, Figuring your carryover. H&r block efile Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. H&r block efile , 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. H&r block efile Value determination, Car value. H&r block efile Willful negligence or intentional act as cause, Nondeductible losses. H&r block efile Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. H&r block efile 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. H&r block efile Books to determine fair market value, Car value. H&r block efile Business and personal use, allocation between, Business and personal use. H&r block efile , Separating expenses. H&r block efile Business-related travel expenses, Table 26-1. H&r block efile Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. H&r block efile Car pools, Car pools. H&r block efile Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. H&r block efile Charitable organization service, use for, Car expenses. H&r block efile Depreciation, Depreciation and section 179 deductions. H&r block efile Donations of, Cars, boats, and airplanes. H&r block efile Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). H&r block efile Form 2106 or 2106-EZ, how to fill out, Car expenses. H&r block efile Hauling tools or instruments, Hauling tools or instruments. H&r block efile Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. H&r block efile Medical transportation, Table 21-1. H&r block efile Medical and Dental Expenses Checklist. H&r block efile See Publication 502 for more information about these and other expenses. H&r block efile , Transportation, Car expenses. H&r block efile 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. H&r block efile Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. H&r block efile Work-related education, transportation for, Using your car. H&r block efile Cash Dividends paid as, Introduction Rebates, Cash rebates. H&r block efile Sales of property for, Payment of cash. H&r block efile Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. H&r block efile Bad debts, Basis in bad debt required. H&r block efile Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. H&r block efile Taxes paid during tax year, deduction of, You must pay the tax during your tax year. H&r block efile Worthless securities and negotiable promissory notes, Worthless securities. H&r block efile Cash rebates, Cash rebates. H&r block efile Casualties, Home destroyed or condemned. H&r block efile Casualty insurance Premiums not in property basis, Settlement costs. H&r block efile Reimbursements from, Casualty insurance and other reimbursements. H&r block efile Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). H&r block efile , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. H&r block efile , Involuntary Conversions, Adjusted Basis, Adjustments to basis. H&r block efile Amount of loss, Figuring a Loss Appraisals, Appraisal. H&r block efile , Costs of photographs and appraisals. H&r block efile Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. H&r block efile Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. H&r block efile Photographs and appraisals, Costs of photographs and appraisals. H&r block efile Deductible losses, Deductible losses. H&r block efile $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. H&r block efile Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. H&r block efile Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. H&r block efile , Disaster relief. H&r block efile (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. H&r block efile Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. H&r block efile Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). H&r block efile Nondeductible losses, Deductible losses. H&r block efile Proof of loss, Casualty loss proof. H&r block efile Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. H&r block efile Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. H&r block efile , 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. H&r block efile Certificates of deposit (CDs), Certificates of deposit (CDs). H&r block efile , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. H&r block efile Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. H&r block efile Change of address, Change of Address Change of name, Name change. H&r block efile , Name changed. H&r block efile 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. H&r block efile Examples of Charitable Contributions—A Quick Check, Token items. H&r block efile , Written statement. H&r block efile , 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. H&r block efile , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. H&r block efile , Capital gain property. H&r block efile , Amount of deduction — general rule. H&r block efile , Bargain sales. H&r block efile , When To Deduct, Time of making contribution. H&r block efile , Noncash Contributions, Additional records. H&r block efile , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). H&r block efile Charity benefit events Deduction amount for charitable contributions, Charity benefit events. H&r block efile Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. H&r block efile Checks As charitable contributions, Checks. H&r block efile Canceled checks as evidence of travel expenses, Canceled check. H&r block efile Constructive receipt of, Check received or available. H&r block efile Child Foster child, Rule 10. H&r block efile You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. H&r block efile You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. H&r block efile Child and dependent care credit, You can use Form 1040A if all of the following apply. H&r block efile Due diligence, Getting the information. H&r block efile Earned income, Earned income. H&r block efile Full-time student, Rule for student-spouse or spouse not able to care for self. H&r block efile Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. H&r block efile Child care, You can use Form 1040A if all of the following apply. H&r block efile Babysitting, Babysitting. H&r block efile Care providers, Childcare providers. H&r block efile Expenses, Child care expenses. H&r block efile Nursing care for healthy baby, not deductible as medical expense, Table 21-1. H&r block efile Medical and Dental Expenses Checklist. H&r block efile See Publication 502 for more information about these and other expenses. H&r block efile Child custody, Custodial parent and noncustodial parent. H&r block efile Child support, Child support payments. H&r block efile Alimony, difference from, Payments not alimony. H&r block efile , Alimony requirements. H&r block efile , Child support. H&r block efile Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. H&r block efile , Child tax credit. H&r block efile , 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. H&r block efile 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. H&r block efile Birth of child Head of household, qualifying person to file as, Death or birth. H&r block efile , Death or birth. H&r block efile Social security number to be obtained, Born and died in 2013. H&r block efile Care providers, Childcare providers. H&r block efile (see also Child care) Child's tax, figuring of, Step 3. H&r block efile Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. H&r block efile Credit for, Who Should File, You can use Form 1040A if all of the following apply. H&r block efile (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. H&r block efile Death of child Head of household, qualifying person to file as, Death or birth. H&r block efile , Death or birth. H&r block efile Deductions, Line 2 (deductions). H&r block efile Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. H&r block efile Filing requirements, Child's earnings. H&r block efile As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. H&r block efile , Income from property received as a gift. H&r block efile Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. H&r block efile Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. H&r block efile Investment income of, Tax on unearned income of certain children. H&r block efile 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. H&r block efile Kidnapped, Kidnapped child. H&r block efile , Kidnapped child. H&r block efile Net unearned income, figuring of, Step 1. H&r block efile Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. H&r block efile Property received as gift, income from, Income from property received as a gift. H&r block efile Signing return, parent for child, Spouse unable to sign. H&r block efile Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. H&r block efile Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. H&r block efile Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. H&r block efile Unearned income of, Tax on unearned income of certain children. H&r block efile 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. H&r block efile Unearned income defined, Unearned income defined. H&r block efile 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. H&r block efile Churches, temples, etc. H&r block efile Charitable contributions to, Examples. H&r block efile , Table 24-1. H&r block efile Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. H&r block efile Citizen or resident test, Citizen or Resident Test Citizens outside U. H&r block efile S. H&r block efile Business travel outside U. H&r block efile S. H&r block efile , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. H&r block efile Standard meal allowance, Standard meal allowance for areas outside the continental United States. H&r block efile Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. H&r block efile S. H&r block efile Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. H&r block efile Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. H&r block efile Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. H&r block efile Civil service retirement benefits, Civil service retirement benefits. H&r block efile Civil suits, Court awards and damages. H&r block efile (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. H&r block efile 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. H&r block efile , Ministers' and military housing allowance. H&r block efile Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. H&r block efile 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. H&r block efile Closing costs Real property transactions, Settlement costs. H&r block efile Sale of home, Settlement fees or closing costs. H&r block efile Clothing Military, Military uniforms. H&r block efile Moth damage, not casualty loss, Progressive deterioration. H&r block efile Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. H&r block efile Used clothing, charitable deduction for fair market value, Used clothing and household items. H&r block efile work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. H&r block efile Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. H&r block efile Coal and iron ore, Coal and iron ore. H&r block efile Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. H&r block efile Gains or losses from sale or trade of, Investment interest deducted. H&r block efile IRA investment in, Investment in Collectibles, Exception. H&r block efile College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. H&r block efile , Table 24-1. H&r block efile Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. H&r block efile Education costs, Qualified tuition programs (QTPs). H&r block efile (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. H&r block efile Commission drivers Deduction of expenses, Statutory employees. H&r block efile Commissions, Supplemental Wages Advance, Advance commissions and other earnings. H&r block efile IRAs with brokers, Brokers' commissions. H&r block efile , Brokers' commissions. H&r block efile Property basis to include when buyer pays, Settlement costs. H&r block efile Sharing of (kickbacks), Kickbacks. H&r block efile Unearned, deduction for repayment of, Advance commissions and other earnings. H&r block efile Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. H&r block efile Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. H&r block efile , Community property. H&r block efile Alimony, difference from, Payments not alimony. H&r block efile IRAs, Community property laws. H&r block efile Married filing separately, Community property states. H&r block efile Medical and dental expenses, Community property states. H&r block efile Commuting expenses, Commuting expenses. H&r block efile , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. H&r block efile Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. H&r block efile Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. H&r block efile Unemployment, Unemployment compensation. H&r block efile Computation of tax, Computations Equal amounts, Equal amounts. H&r block efile Negative amounts, Negative amounts. H&r block efile Rounding off dollars, Rounding off dollars. H&r block efile Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. H&r block efile , Condemnations. H&r block efile Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. H&r block efile Period of ownership and use, Previous home destroyed or condemned. H&r block efile Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. H&r block efile Constructive receipt of income, Constructive receipt. H&r block efile , Payment to an agent. H&r block efile , Constructive receipt. H&r block efile Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. H&r block efile , Contributions, Table 24-1. H&r block efile 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. H&r block efile Political, Political Contributions Reservist repayments, Qualified reservist repayments. H&r block efile Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. H&r block efile Related party transactions, Losses on sales or trades of property. H&r block efile Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. H&r block efile Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. H&r block efile Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. H&r block efile 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. H&r block efile Sale or trade of Form 1099-S to report, Form 1099-S transactions. H&r block efile Period of ownership and use, Cooperative apartment. H&r block efile Cooperatives Patronage dividends, Patronage dividends. H&r block efile Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. H&r block efile Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. H&r block efile , Losses on sales or trades of property. H&r block efile Director fees as self-employment income, Corporate director. H&r block efile Reorganizations and nontaxable trade of stock, Corporate reorganizations. H&r block efile Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. H&r block efile Medical and Dental Expenses Checklist. H&r block efile See Publication 502 for more information about these and other expenses. H&r block efile Cosmetics Not deductible as medical expense, Table 21-1. H&r block efile Medical and Dental Expenses Checklist. H&r block efile See Publication 502 for more information about these and other expenses. H&r block efile Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. H&r block efile , Partly taxable. H&r block efile Cost-of-living allowances, Government cost-of-living allowances. H&r block efile Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. H&r block efile Examples of Charitable Contributions—A Quick Check, Membership fees or dues. H&r block efile Entertainment expense deduction not allowed, Club dues and membership fees. H&r block efile Coupon bonds, Coupon bonds. H&r block efile Court awards and damages (see Damages from lawsuits) Cousin, Cousin. H&r block efile Coverdell ESAs Additional tax on, Other taxes. H&r block efile CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. H&r block efile Charitable contributions charged to, Credit card. H&r block efile Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. H&r block efile , Credit for child and dependent care expenses. H&r block efile 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. H&r block efile , Credit for the elderly or the disabled. H&r block efile Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. H&r block efile Credit reports Costs not included in property basis, Settlement costs. H&r block efile Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. H&r block efile , Earned income credit. H&r block efile , Credit for child and dependent care expenses. H&r block efile , Credit for the elderly or the disabled. H&r block efile , Earned income credit. H&r block efile , Credit for child and dependent care expenses. H&r block efile , Credit for the elderly or the disabled. H&r block efile , Earned income credit. H&r block efile 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. H&r block efile , 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. H&r block efile Medical and Dental Expenses Checklist. H&r block efile See Publication 502 for more information about these and other expenses. H&r block efile Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. H&r block efile Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. H&r block efile Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. H&r block efile Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. H&r block efile D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. H&r block efile , Disaster relief. H&r block efile (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. H&r block efile 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. H&r block efile , Childcare providers. H&r block efile , Care outside your home. H&r block efile (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. H&r block efile 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. H&r block efile Death of dependent, Death or birth. H&r block efile Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. H&r block efile , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. H&r block efile Paid by another, Debts paid for you. H&r block efile Payoff of debt included in sales transaction, Debt paid off. H&r block efile Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. H&r block efile Refund offset against, Refunds. H&r block efile , Offset against debts. H&r block efile Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. H&r block efile Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. H&r block efile Due dates, Filing for a decedent. H&r block efile Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. H&r block efile Spouse's death, Spouse died during the year. H&r block efile , Spouse died. H&r block efile Standard deduction, Decedent's final return. H&r block efile Transfer of property at death, Other property transactions. H&r block efile Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. H&r block efile Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. H&r block efile , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. H&r block efile , 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. H&r block efile 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. H&r block efile Interest (see Interest payments) Investment expenses, Investment expenses. H&r block efile IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. H&r block efile Medical and Dental Expenses Checklist. H&r block efile See Publication 502 for more information about these and other expenses. H&r block efile Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. H&r block efile (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. H&r block efile Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. H&r block efile Performing artists' expenses, Expenses of certain performing artists. H&r block efile Prepaid insurance premiums, Prepaid insurance premiums. H&r block efile Prescription medicines, Table 21-1. H&r block efile Medical and Dental Expenses Checklist. H&r block efile See Publication 502 for more information about these and other expenses. H&r block efile Rental expenses, When to deduct. H&r block efile Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. H&r block efile Car expenses, Depreciation and section 179 deductions. H&r block efile 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. H&r block efile Stop-smoking programs, Table 21-1. H&r block efile Medical and Dental Expenses Checklist. H&r block efile See Publication 502 for more information about these and other expenses. H&r block efile 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. H&r block efile Recording fees, basis to include, Real estate taxes. H&r block efile Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. H&r block efile Nonqualified plans, Nonqualified deferred compensation plans. H&r block efile Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. H&r block efile Delivery services, Private delivery services. H&r block efile Business-related travel expense, Table 26-1. H&r block efile Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. H&r block efile Demutualization of life insurance companies, Demutualization of life insurance companies. H&r block efile Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. H&r block efile Medical and Dental Expenses Checklist. H&r block efile See Publication 502 for more information about these and other expenses. H&r block efile Dependent care Benefits, Dependent care benefits. H&r block efile , Dependent Care Benefits Center, Dependent care center. H&r block efile 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. H&r block efile , Exception for adopted child. H&r block efile , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). H&r block efile (see also Child tax credit) Birth of, Death or birth. H&r block efile Born and died within year, Exception. H&r block efile , Born and died in 2013. H&r block efile Death of, Death or birth. H&r block efile 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. H&r block efile 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. H&r block efile Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). H&r block efile , Taxpayer identification numbers for aliens. H&r block efile Alien dependents, Born and died in 2013. H&r block efile Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. H&r block efile Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. H&r block efile Deposits, Fees and deposits. H&r block efile Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. H&r block efile Depreciation Adjustment to basis for, Depreciation and section 179 deduction. H&r block efile Cars, Depreciation and section 179 deductions. H&r block efile Change of use of property, Basis for depreciation. H&r block efile Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. H&r block efile 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. H&r block efile Land, no depreciation of, Land. H&r block efile Rental property, Depreciation. H&r block efile , Depreciation Designated Roth Account Defined. H&r block efile , Designated Roth accounts. H&r block efile Designated Roth account, Designated Roth accounts. H&r block efile , Designated Roth accounts. H&r block efile Destroyed records, Destroyed records. H&r block efile Diaper service, Table 21-1. H&r block efile Medical and Dental Expenses Checklist. H&r block efile See Publication 502 for more information about these and other expenses. H&r block efile Differential wage payments, Differential wage payments. H&r block efile Differential wages Wages for reservists Military reserves, Differential wage payments. H&r block efile Direct deposit of refunds, Refunds Directors' fees, Corporate director. H&r block efile Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. H&r block efile , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. H&r block efile Armed forces, Disability. H&r block efile Blind (see Blind persons) Cafeteria plans, Cafeteria plans. H&r block efile 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. H&r block efile Medical and Dental Expenses Checklist. H&r block efile See Publication 502 for more information about these and other expenses. H&r block efile Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. H&r block efile Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. H&r block efile Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. H&r block efile Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. H&r block efile Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. H&r block efile Social security and railroad retirement benefits, deductions for, Disability payments. H&r block efile Special school or home for, deductibility of medical expense, Table 21-1. H&r block efile Medical and Dental Expenses Checklist. H&r block efile See Publication 502 for more information about these and other expenses. H&r block efile Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. H&r block efile Workers' compensation, Workers' Compensation Disability Income, Disability income. H&r block efile Disability benefits Earned income credit, Form 4029. H&r block efile Disability insurance payments Earned income credit, Disability insurance payments. H&r block efile Disability, permanent and total disability, Permanent and total disability. H&r block efile Disabled Child, Permanently and totally disabled. H&r block efile Dependent, Disabled dependent working at sheltered workshop. H&r block efile Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. H&r block efile , Disaster relief payments. H&r block efile , Disaster relief. H&r block efile (see also Terrorist attacks) Cash gifts to victims, Cash gifts. H&r block efile Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. H&r block efile Unemployment assistance, Types of unemployment compensation. H&r block efile Employer's emergency disaster fund, Employer's emergency disaster fund. H&r block efile Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. H&r block efile Grants or payments, Disaster relief grants. H&r block efile Replacement of lost or destroyed property, Disaster relief. H&r block efile Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. H&r block efile , Adjusted Basis Disclosure statement, Disclosure statement. H&r block efile 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. H&r block efile Distributions, Eligible rollover distributions. H&r block efile (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). H&r block efile Qualified reservist, Qualified reservist distributions. H&r block efile Required minimum distributions, Required distributions. H&r block efile , Required distributions. H&r block efile , 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. H&r block efile Dividends, Dividends and Other Distributions, Form 1099-DIV. H&r block efile , More information. H&r block efile (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. H&r block efile Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. H&r block efile 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. H&r block efile Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. H&r block efile Insurance dividends, Dividends on insurance policies. H&r block efile Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. H&r block efile Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. H&r block efile Qualified, Qualified Dividends, Qualified dividends. H&r block efile Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. H&r block efile Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. H&r block efile Sold stock, Dividends on stock sold. H&r block efile Stockholder debts when canceled as, Stockholder debt. H&r block efile Veterans' insurance, Dividends on veterans' insurance. H&r block efile Divorced parents, Children of divorced or separated parents (or parents who live apart). H&r block efile , Applying this special rule to divorced or separated parents (or parents who live apart). H&r block efile Divorced taxpayers, Alimony. H&r block efile (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. H&r block efile Child custody, Custodial parent and noncustodial parent. H&r block efile Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. H&r block efile Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. H&r block efile , Divorced persons. H&r block efile IRAs, Kay Bailey Hutchison Spousal IRA. H&r block efile , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. H&r block efile Mortgage interest, payment as alimony, Divorced or separated individuals. H&r block efile Personal exemption, Divorced or separated spouse. H&r block efile Real estate taxes, allocation of, Divorced individuals. H&r block efile Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. H&r block efile Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. H&r block efile Domestic help Withholding, Household workers. H&r block efile Domestic help, no exemption for, Housekeepers, maids, or servants. H&r block efile
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LT 39 (Letter 3228) Frequently Asked Questions (FAQs)

What is the notice telling me?

This is a reminder notice required by law informing you that you owe overdue tax.

What do I have to do?

If you are already working with us to resolve the balance, no action is required. You should contact us if you have unanswered questions about the overdue taxes or wrote or called us over 30 days ago and have not received a response. If you are able to pay the amount owed, send us full payment as outlined in the letter. If you are unable to full pay or believe that the overdue tax is incorrect, call us to resolve the account.

How much time do I have?

To avoid enforcement action, contact us within 10 days of the date on the letter.

What happens if I don't pay?

Enforced collection action may be taken to collect the amount you owe, including the filing of a Notice of Federal Tax Lien, or garnishment of your wages or other income sources, and/or bank accounts. A lien is a public notice to your creditors that the government has a right to your interests in your current assets and assets you acquire after we file the lien; it can affect your ability to obtain credit.

Who should I contact?

Contact us at the phone number shown on the letter.

What if I don't agree or have already taken corrective action?

If you do not agree with this notice, call us immediately at the number printed at the top of the notice. We will do our best to help you. If you called us about this matter before, but we did not correct the problem, you may want to contact the Office of the Taxpayer Advocate.

If you have already paid or arranged for an installment agreement, you should still call us at the number printed at the top of the notice to make sure your account reflects this.

Page Last Reviewed or Updated: 03-Feb-2014

The H&r Block Efile

H&r block efile Publication 939 - Main Content Table of Contents General Information Taxation of Periodic PaymentsInvestment in the Contract Expected Return Computation Under the General Rule How To Use Actuarial TablesUnisex Annuity Tables Special Elections Worksheets for Determining Taxable Annuity Actuarial Tables Requesting a Ruling on Taxation of Annuity How To Get Tax HelpLow Income Taxpayer Clinics General Information Some of the terms used in this publication are defined in the following paragraphs. H&r block efile A pension is generally a series of payments made to you after you retire from work. H&r block efile Pension payments are made regularly and are for past services with an employer. H&r block efile An annuity is a series of payments under a contract. H&r block efile You can buy the contract alone or you can buy it with the help of your employer. H&r block efile Annuity payments are made regularly for more than one full year. H&r block efile Note. H&r block efile Distributions from pensions and annuities follow the same rules as outlined in this publication unless otherwise noted. H&r block efile Types of pensions and annuities. H&r block efile   Particular types of pensions and annuities include: Fixed period annuities. H&r block efile You receive definite amounts at regular intervals for a definite length of time. H&r block efile Annuities for a single life. H&r block efile You receive definite amounts at regular intervals for life. H&r block efile The payments end at death. H&r block efile Joint and survivor annuities. H&r block efile The first annuitant receives a definite amount at regular intervals for life. H&r block efile After he or she dies, a second annuitant receives a definite amount at regular intervals for life. H&r block efile The amount paid to the second annuitant may or may not differ from the amount paid to the first annuitant. H&r block efile Variable annuities. H&r block efile You receive payments that may vary in amount for a definite length of time or for life. H&r block efile The amounts you receive may depend upon such variables as profits earned by the pension or annuity funds or cost-of-living indexes. H&r block efile Disability pensions. H&r block efile You are under minimum retirement age and receive payments because you retired on disability. H&r block efile If, at the time of your retirement, you were permanently and totally disabled, you may be eligible for the credit for the elderly or the disabled discussed in Publication 524. H&r block efile If your annuity starting date is after November 18, 1996, the General Rule cannot be used for the following qualified plans. H&r block efile A qualified employee plan is an employer's stock bonus, pension, or profit-sharing plan that is for the exclusive benefit of employees or their beneficiaries. H&r block efile This plan must meet Internal Revenue Code requirements. H&r block efile It qualifies for special tax benefits, including tax deferral for employer contributions and rollover distributions. H&r block efile However, you must use the General Rule if you were 75 or over and the annuity payments are guaranteed for more than 5 years. H&r block efile A qualified employee annuity is a retirement annuity purchased by an employer for an employee under a plan that meets Internal Revenue Code requirements. H&r block efile A tax-sheltered annuity is a special annuity plan or contract purchased for an employee of a public school or tax-exempt organization. H&r block efile   The General Rule is used to figure the tax treatment of various types of pensions and annuities, including nonqualified employee plans. H&r block efile A nonqualified employee plan is an employer's plan that does not meet Internal Revenue Code requirements. H&r block efile It does not qualify for most of the tax benefits of a qualified plan. H&r block efile Annuity worksheets. H&r block efile   The worksheets found near the end of the text of this publication may be useful to you in figuring the taxable part of your annuity. H&r block efile Request for a ruling. H&r block efile   If you are unable to determine the income tax treatment of your pension or annuity, you may ask the Internal Revenue Service to figure the taxable part of your annuity payments. H&r block efile This is treated as a request for a ruling. H&r block efile See Requesting a Ruling on Taxation of Annuity near the end of this publication. H&r block efile Withholding tax and estimated tax. H&r block efile   Your pension or annuity is subject to federal income tax withholding unless you choose not to have tax withheld. H&r block efile If you choose not to have tax withheld from your pension or annuity, or if you do not have enough income tax withheld, you may have to make estimated tax payments. H&r block efile Taxation of Periodic Payments This section explains how the periodic payments you receive under a pension or annuity plan are taxed under the General Rule. H&r block efile Periodic payments are amounts paid at regular intervals (such as weekly, monthly, or yearly) for a period of time greater than one year (such as for 15 years or for life). H&r block efile These payments are also known as amounts received as an annuity. H&r block efile If you receive an amount from your plan that is a nonperiodic payment (amount not received as an annuity), see Taxation of Nonperiodic Payments in Publication 575. H&r block efile In general, you can recover your net cost of the pension or annuity tax free over the period you are to receive the payments. H&r block efile The amount of each payment that is more than the part that represents your net cost is taxable. H&r block efile Under the General Rule, the part of each annuity payment that represents your net cost is in the same proportion that your investment in the contract is to your expected return. H&r block efile These terms are explained in the following discussions. H&r block efile Investment in the Contract In figuring how much of your pension or annuity is taxable under the General Rule, you must figure your investment in the contract. H&r block efile First, find your net cost of the contract as of the annuity starting date (defined later). H&r block efile To find this amount, you must first figure the total premiums, contributions, or other amounts paid. H&r block efile This includes the amounts your employer contributed if you were required to include these amounts in income. H&r block efile It also includes amounts you actually contributed (except amounts for health and accident benefits and deductible voluntary employee contributions). H&r block efile From this total cost you subtract: Any refunded premiums, rebates, dividends, or unrepaid loans (any of which were not included in your income) that you received by the later of the annuity starting date or the date on which you received your first payment. H&r block efile Any additional premiums paid for double indemnity or disability benefits. H&r block efile Any other tax-free amounts you received under the contract or plan before the later of the dates in (1). H&r block efile The annuity starting date   is the later of the first day of the first period for which you receive payment under the contract or the date on which the obligation under the contract becomes fixed. H&r block efile Example. H&r block efile On January 1 you completed all your payments required under an annuity contract providing for monthly payments starting on August 1, for the period beginning July 1. H&r block efile The annuity starting date is July 1. H&r block efile This is the date you use in figuring your investment in the contract and your expected return (discussed later). H&r block efile Adjustments If any of the following items apply, adjust (add or subtract) your total cost to find your net cost. H&r block efile Foreign employment. H&r block efile   If you worked abroad, your cost may include contributions by your employer to the retirement plan, but only if those contributions would be excludible from your gross income had they been paid directly to you as compensation. H&r block efile The contributions that apply are: Contributions before 1963 by your employer, Contributions after 1962 by your employer if the contributions would be excludible from your gross income (without regard to the foreign earned income exclusion) had they been paid directly to you, or Contributions after 1996 by your employer on your behalf if you performed the services of a foreign missionary (a duly ordained, commissioned, or licensed minister of a church or a lay person) if the contributions would be excludible from your gross income had they been paid directly to you. H&r block efile Foreign employment contributions while a nonresident alien. H&r block efile   In determining your cost, special rules apply if you are a U. H&r block efile S. H&r block efile citizen or resident alien who received distributions from a plan to which contributions were made while you were a nonresident alien. H&r block efile Your contributions and your employer's contributions are not included in your cost if the contributions: Were made based on compensation which was for services performed outside the United States which you were a nonresident alien, and Were not subject to income tax under the laws of the United States or any foreign country, but only if the contribution would have been subject to income tax if they had been paid as cash compensation when the services were performed. H&r block efile Death benefit exclusion. H&r block efile   If you are the beneficiary of a deceased employee (or former employee), who died before August 21, 1996, you may qualify for a death benefit exclusion of up to $5,000. H&r block efile The beneficiary of a deceased employee who died after August 20, 1996, will not qualify for the death benefit exclusion. H&r block efile How to adjust your total cost. H&r block efile   If you are eligible, treat the amount of any allowable death benefit exclusion as additional cost paid by the employee. H&r block efile Add it to the cost or unrecovered cost of the annuity at the annuity starting date. H&r block efile See Example 3 under Computation Under General Rule for an illustration of the adjustment to the cost of the contract. H&r block efile Net cost. H&r block efile   Your total cost plus certain adjustments and minus other amounts already recovered before the annuity starting date is your net cost. H&r block efile This is the unrecovered investment in the contract as of the annuity starting date. H&r block efile If your annuity starting date is after 1986, this is the maximum amount that you may recover tax free under the contract. H&r block efile Refund feature. H&r block efile   Adjustment for the value of the refund feature is only applicable when you report your pension or annuity under the General Rule. H&r block efile Your annuity contract has a refund feature if: The expected return ( discussed later) of an annuity depends entirely or partly on the life of one or more individuals, The contract provides that payments will be made to a beneficiary or the estate of an annuitant on or after the death of the annuitant if a stated amount or a stated number of payments has not been paid to the annuitant or annuitants before death, and The payments are a refund of the amount you paid for the annuity contract. H&r block efile   If your annuity has a refund feature, you must reduce your net cost of the contract by the value of the refund feature (figured using Table III or VII at the end of this publication, also see How To Use Actuarial Tables , later) to find the investment in the contract. H&r block efile Zero value of refund feature. H&r block efile   For a joint and survivor annuity, the value of the refund feature is zero if: Both annuitants are age 74 or younger, The payments are guaranteed for less than 2½ years, and The survivor's annuity is at least 50% of the first annuitant's annuity. H&r block efile   For a single-life annuity without survivor benefit, the value of the refund feature is zero if: The payments are guaranteed for less than 2½ years, and The annuitant is: Age 57 or younger (if using the new (unisex) annuity tables), Age 42 or younger (if male and using the old annuity tables), or Age 47 or younger (if female and using the old annuity tables). H&r block efile   If you do not meet these requirements, you will have to figure the value of the refund feature, as explained in the following discussion. H&r block efile Examples. H&r block efile The first example shows how to figure the value of the refund feature when there is only one beneficiary. H&r block efile Example 2 shows how to figure the value of the refund feature when the contract provides, in addition to a whole life annuity, one or more temporary life annuities for the lives of children. H&r block efile In both examples, the taxpayer elects to use Tables V through VIII. H&r block efile If you need the value of the refund feature for a joint and survivor annuity, write to the Internal Revenue Service as explained under Requesting a Ruling on Taxation of Annuity near the end of this publication. H&r block efile Example 1. H&r block efile At age 65, Barbara bought for $21,053 an annuity with a refund feature. H&r block efile She will get $100 a month for life. H&r block efile Barbara's contract provides that if she does not live long enough to recover the full $21,053, similar payments will be made to her surviving beneficiary until a total of $21,053 has been paid under the contract. H&r block efile In this case, the contract cost and the total guaranteed return are the same ($21,053). H&r block efile Barbara's investment in the contract is figured as follows: Net cost $21,053 Amount to be received annually $1,200   Number of years for which payment is guaranteed ($21,053 divided by $1,200) 17. H&r block efile 54   Rounded to nearest whole number of years 18   Percentage from Actuarial Table VII for age 65 with 18 years of guaranteed payments 15%   Value of the refund feature (rounded to the nearest dollar)—15% of $21,053 3,158 Investment in the contract, adjusted for value of refund feature $17,895       If the total guaranteed return were less than the $21,053 net cost of the contract, Barbara would apply the appropriate percentage from the tables to the lesser amount. H&r block efile For example, if the contract guaranteed the $100 monthly payments for 17 years to Barbara's estate or beneficiary if she were to die before receiving all the payments for that period, the total guaranteed return would be $20,400 ($100 × 12 × 17 years). H&r block efile In this case, the value of the refund feature would be $2,856 (14% of $20,400) and Barbara's investment in the contract would be $18,197 ($21,053 minus $2,856) instead of $17,895. H&r block efile Example 2. H&r block efile John died while still employed. H&r block efile His widow, Eleanor, age 48, receives $171 a month for the rest of her life. H&r block efile John's son, Elmer, age 9, receives $50 a month until he reaches age 18. H&r block efile John's contributions to the retirement fund totaled $7,559. H&r block efile 45, with interest on those contributions of $1,602. H&r block efile 53. H&r block efile The guarantee or total refund feature of the contract is $9,161. H&r block efile 98 ($7,559. H&r block efile 45 plus $1,602. H&r block efile 53). H&r block efile The adjustment in the investment in the contract is figured as follows: A) Expected return:*       1) Widow's expected return:         Annual annuity ($171 × 12) $2,052       Multiplied by factor from Table V         (nearest age 48) 34. H&r block efile 9 $71,614. H&r block efile 80   2) Child's expected return:         Annual annuity ($50 × 12) $600       Multiplied by factor from         Table VIII (nearest age 9         for term of 9 years) 9. H&r block efile 0 5,400. H&r block efile 00   3) Total expected return   $77,014. H&r block efile 80 B) Adjustment for refund feature:       1) Contributions (net cost) $7,559. H&r block efile 45   2) Guaranteed amount (contributions of $7,559. H&r block efile 45 plus interest of $1,602. H&r block efile 53) $9,161. H&r block efile 98   3) Minus: Expected return under child's (temporary life) annuity (A(2)) 5,400. H&r block efile 00   4) Net guaranteed amount $3,761. H&r block efile 98   5) Multiple from Table VII (nearest age 48 for 2 years duration (recovery of $3,761. H&r block efile 98 at $171 a month to nearest whole year)) 0%   6) Adjustment required for value of refund feature rounded to the nearest whole dollar  (0% × $3,761. H&r block efile 98, the smaller of B(3) or B(6)) 0 *Expected return is the total amount you and other eligible annuitants can expect to receive under the contract. H&r block efile See the discussion of expected return, later in this publication. H&r block efile Free IRS help. H&r block efile   If you need to request assistance to figure the value of the refund feature, see Requesting a Ruling on Taxation of Annuity near the end of this publication. H&r block efile Expected Return Your expected return is the total amount you and other eligible annuitants can expect to receive under the contract. H&r block efile The following discussions explain how to figure the expected return with each type of annuity. H&r block efile A person's age, for purposes of figuring the expected return, is the age at the birthday nearest to the annuity starting date. H&r block efile Fixed period annuity. H&r block efile   If you will get annuity payments for a fixed number of years, without regard to your life expectancy, you must figure your expected return based on that fixed number of years. H&r block efile It is the total amount you will get beginning at the annuity starting date. H&r block efile You will receive specific periodic payments for a definite period of time, such as a fixed number of months (but not less than 13). H&r block efile To figure your expected return, multiply the fixed number of months for which payments are to be made by the amount of the payment specified for each period. H&r block efile Single life annuity. H&r block efile   If you are to get annuity payments for the rest of your life, find your expected return as follows. H&r block efile You must multiply the amount of the annual payment by a multiple based on your life expectancy as of the annuity starting date. H&r block efile These multiples are set out in actuarial Tables I and V near the end of this publication (see How To Use Actuarial Tables , later). H&r block efile   You may need to adjust these multiples if the payments are made quarterly, semiannually, or annually. H&r block efile See Adjustments to Tables I, II, V, VI, and VIA following Table I. H&r block efile Example. H&r block efile Henry bought an annuity contract that will give him an annuity of $500 a month for his life. H&r block efile If at the annuity starting date Henry's nearest birthday is 66, the expected return is figured as follows: Annual payment ($500 × 12 months) $6,000 Multiple shown in Table V, age 66 × 19. H&r block efile 2 Expected return $115,200 If the payments were to be made to Henry quarterly and the first payment was made one full month after the annuity starting date, Henry would adjust the 19. H&r block efile 2 multiple by +. H&r block efile 1. H&r block efile His expected return would then be $115,800 ($6,000 × 19. H&r block efile 3). H&r block efile Annuity for shorter of life or specified period. H&r block efile   With this type of annuity, you are to get annuity payments either for the rest of your life or until the end of a specified period, whichever period is shorter. H&r block efile To figure your expected return, multiply the amount of your annual payment by a multiple in Table IV or VIII for temporary life annuities. H&r block efile Find the proper multiple based on your sex (if using Table IV), your age at the annuity starting date, and the nearest whole number of years in the specified period. H&r block efile Example. H&r block efile Harriet purchased an annuity this year that will pay her $200 each month for five years or until she dies, whichever period is shorter. H&r block efile She was age 65 at her birthday nearest the annuity starting date. H&r block efile She figures the expected return as follows: Annual payment ($200 × 12 months) $2,400 Multiple shown in Table VIII, age 65, 5-year term × 4. H&r block efile 9 Expected return $11,760 She uses Table VIII (not Table IV) because all her contributions were made after June 30, 1986. H&r block efile See Special Elections, later. H&r block efile Joint and survivor annuities. H&r block efile   If you have an annuity that pays you a periodic income for life and after your death provides an identical lifetime periodic income to your spouse (or some other person), you figure the expected return based on your combined life expectancies. H&r block efile To figure the expected return, multiply the annual payment by a multiple in Table II or VI based on your joint life expectancies. H&r block efile If your payments are made quarterly, semiannually, or annually, you may need to adjust these multiples. H&r block efile See Adjustments to Tables I, II, V, VI, and VIA following Table I near the end of this publication. H&r block efile Example. H&r block efile John bought a joint and survivor annuity providing payments of $500 a month for his life, and, after his death, $500 a month for the remainder of his wife's life. H&r block efile At John's annuity starting date, his age at his nearest birthday is 70 and his wife's at her nearest birthday is 67. H&r block efile The expected return is figured as follows: Annual payment ($500 × 12 months) $6,000 Multiple shown in Table VI, ages 67 and 70 × 22. H&r block efile 0 Expected return $132,000 Different payments to survivor. H&r block efile   If your contract provides that payments to a survivor annuitant will be different from the amount you receive, you must use a computation which accounts for both the joint lives of the annuitants and the life of the survivor. H&r block efile Example 1. H&r block efile Gerald bought a contract providing for payments to him of $500 a month for life and, after his death, payments to his wife, Mary, of $350 a month for life. H&r block efile If, at the annuity starting date, Gerald's nearest birthday is 70 and Mary's is 67, the expected return under the contract is figured as follows: Combined multiple for Gerald and Mary, ages 70 and 67 (from Table VI)   22. H&r block efile 0 Multiple for Gerald, age 70 (from Table V)   16. H&r block efile 0 Difference: Multiple applicable to Mary   6. H&r block efile 0 Gerald's annual payment ($500 × 12) $6,000   Gerald's multiple 16. H&r block efile 0   Gerald's expected return   $96,000 Mary's annual payment ($350 × 12) $4,200   Mary's multiple 6. H&r block efile 0   Mary's expected return   25,200 Total expected return under the contract   $121,200 Example 2. H&r block efile Your husband died while still employed. H&r block efile Under the terms of his employer's retirement plan, you are entitled to get an immediate annuity of $400 a month for the rest of your life or until you remarry. H&r block efile Your daughters, Marie and Jean, are each entitled to immediate temporary life annuities of $150 a month until they reach age 18. H&r block efile You were 50 years old at the annuity starting date. H&r block efile Marie was 16 and Jean was 14. H&r block efile Using the multiples shown in Tables V and VIII at the end of this publication, the total expected return on the annuity starting date is $169,680, figured as follows: Widow, age 50 (multiple from Table V—33. H&r block efile 1 × $4,800 annual payment) $158,880 Marie, age 16 for 2 years duration (multiple from Table VIII—2. H&r block efile 0 × $1,800 annual payment) 3,600 Jean, age 14 for 4 years duration (multiple from Table VIII—4. H&r block efile 0 × $1,800 annual payment) 7,200 Total expected return $169,680 No computation of expected return is made based on your husband's age at the date of death because he died before the annuity starting date. H&r block efile Computation Under the General Rule Note. H&r block efile Variable annuities use a different computation for determining the exclusion amounts. H&r block efile See Variable annuities later. H&r block efile Under the General Rule, you figure the taxable part of your annuity by using the following steps: Step 1. H&r block efile   Figure the amount of your investment in the contract, including any adjustments for the refund feature and the death benefit exclusion, if applicable. H&r block efile See Death benefit exclusion , earlier. H&r block efile Step 2. H&r block efile   Figure your expected return. H&r block efile Step 3. H&r block efile   Divide Step 1 by Step 2 and round to three decimal places. H&r block efile This will give you the exclusion percentage. H&r block efile Step 4. H&r block efile   Multiply the exclusion percentage by the first regular periodic payment. H&r block efile The result is the tax-free part of each pension or annuity payment. H&r block efile   The tax-free part remains the same even if the total payment increases due to variation in the annuity amount such as cost of living increases, or you outlive the life expectancy factor used. H&r block efile However, if your annuity starting date is after 1986, the total amount of annuity income that is tax free over the years cannot exceed your net cost. H&r block efile   Each annuitant applies the same exclusion percentage to his or her initial payment called for in the contract. H&r block efile Step 5. H&r block efile   Multiply the tax-free part of each payment (step 4) by the number of payments received during the year. H&r block efile This will give you the tax-free part of the total payment for the year. H&r block efile    In the first year of your annuity, your first payment or part of your first payment may be for a fraction of the payment period. H&r block efile This fractional amount is multiplied by your exclusion percentage to get the tax-free part. H&r block efile Step 6. H&r block efile   Subtract the tax-free part from the total payment you received. H&r block efile The rest is the taxable part of your pension or annuity. H&r block efile Example 1. H&r block efile You purchased an annuity with an investment in the contract of $10,800. H&r block efile Under its terms, the annuity will pay you $100 a month for life. H&r block efile The multiple for your age (age 65) is 20. H&r block efile 0 as shown in Table V. H&r block efile Your expected return is $24,000 (20 × 12 × $100). H&r block efile Your cost of $10,800, divided by your expected return of $24,000, equals 45. H&r block efile 0%. H&r block efile This is the percentage you will not have to include in income. H&r block efile Each year, until your net cost is recovered, $540 (45% of $1,200) will be tax free and you will include $660 ($1,200 − $540) in your income. H&r block efile If you had received only six payments of $100 ($600) during the year, your exclusion would have been $270 (45% of $100 × 6 payments). H&r block efile Example 2. H&r block efile Gerald bought a joint and survivor annuity. H&r block efile Gerald's investment in the contract is $62,712 and the expected return is $121,200. H&r block efile The exclusion percentage is 51. H&r block efile 7% ($62,712 ÷ $121,200). H&r block efile Gerald will receive $500 a month ($6,000 a year). H&r block efile Each year, until his net cost is recovered, $3,102 (51. H&r block efile 7% of his total payments received of $6,000) will be tax free and $2,898 ($6,000 − $3,102) will be included in his income. H&r block efile If Gerald dies, his wife will receive $350 a month ($4,200 a year). H&r block efile If Gerald had not recovered all of his net cost before his death, his wife will use the same exclusion percentage (51. H&r block efile 7%). H&r block efile Each year, until the entire net cost is recovered, his wife will receive $2,171. H&r block efile 40 (51. H&r block efile 7% of her payments received of $4,200) tax free. H&r block efile She will include $2,028. H&r block efile 60 ($4,200 − $2,171. H&r block efile 40) in her income tax return. H&r block efile Example 3. H&r block efile Using the same facts as Example 2 under Different payments to survivor, you are to receive an annual annuity of $4,800 until you die or remarry. H&r block efile Your two daughters each receive annual annuities of $1,800 until they reach age 18. H&r block efile Your husband contributed $25,576 to the plan. H&r block efile You are eligible for the $5,000 death benefit exclusion because your husband died before August 21, 1996. H&r block efile Adjusted Investment in the Contract Contributions $25,576 Plus: Death benefit exclusion 5,000 Adjusted investment in the contract $30,576 The total expected return, as previously figured (in Example 2 under Different payments to survivor), is $169,680. H&r block efile The exclusion percentage of 18. H&r block efile 0% ($30,576 ÷ $169,680) applies to the annuity payments you and each of your daughters receive. H&r block efile Each full year $864 (18. H&r block efile 0% × $4,800) will be tax free to you, and you must include $3,936 in your income tax return. H&r block efile Each year, until age 18, $324 (18. H&r block efile 0% × $1,800) of each of your daughters' payments will be tax free and each must include the balance, $1,476, as income on her own income tax return. H&r block efile Part-year payments. H&r block efile   If you receive payments for only part of a year, apply the exclusion percentage to the first regular periodic payment, and multiply the result by the number of payments received during the year. H&r block efile   If you receive amounts during the year that represent 12 payments, one for each month in that year, and an amount that represents payments for months in a prior year, apply the exclusion percentage to the first regular periodic payment, and multiply the result by the number of payments the amounts received represent. H&r block efile For instance, if you received amounts during the year that represent the 12 payments for that year plus an amount that represents three payments for a prior year, multiply that amount by the 15 (12 + 3) payments received that the year. H&r block efile   If you received a fractional payment, follow Step 5, discussed earlier. H&r block efile This gives you the tax-free part of your total payment. H&r block efile Example. H&r block efile On September 28, Mary bought an annuity contract for $22,050 that will give her $125 a month for life, beginning October 30. H&r block efile The applicable multiple from Table V is 23. H&r block efile 3 (age 61). H&r block efile Her expected return is $34,950 ($125 × 12 × 23. H&r block efile 3). H&r block efile Mary's investment in the contract of $22,050, divided by her expected return of $34,950, equals 63. H&r block efile 1%. H&r block efile Each payment received will consist of 63. H&r block efile 1% return of cost and 36. H&r block efile 9% taxable income, until her net cost of the contract is fully recovered. H&r block efile During the first year, Mary received three payments of $125, or $375, of which $236. H&r block efile 63 (63. H&r block efile 1% × $375) is a return of cost. H&r block efile The remaining $138. H&r block efile 37 is included in income. H&r block efile Increase in annuity payments. H&r block efile   The tax-free amount remains the same as the amount figured at the annuity starting date, even if the payment increases. H&r block efile All increases in the installment payments are fully taxable. H&r block efile   However, if your annuity payments are scheduled to increase at a definite date in the future you must figure the expected return for that annuity using the method described in section 1. H&r block efile 72-5(a)(5) of the regulations. H&r block efile Example. H&r block efile Joe's wife died while she was still employed and, as her beneficiary, he began receiving an annuity of $147 per month. H&r block efile In figuring the taxable part, Joe elects to use Tables V through VIII. H&r block efile The cost of the contract was $7,938, consisting of the sum of his wife's net contributions, adjusted for any refund feature. H&r block efile His expected return as of the annuity starting date is $35,280 (age 65, multiple of 20. H&r block efile 0 × $1,764 annual payment). H&r block efile The exclusion percentage is $7,938 ÷ $35,280, or 22. H&r block efile 5%. H&r block efile During the year he received 11 monthly payments of $147, or $1,617. H&r block efile Of this amount, 22. H&r block efile 5% × $147 × 11 ($363. H&r block efile 83) is tax free as a return of cost and the balance of $1,253. H&r block efile 17 is taxable. H&r block efile Later, because of a cost-of-living increase, his annuity payment was increased to $166 per month, or $1,992 a year (12 × $166). H&r block efile The tax-free part is still only 22. H&r block efile 5% of the annuity payments as of the annuity starting date (22. H&r block efile 5% × $147 × 12 = $396. H&r block efile 90 for a full year). H&r block efile The increase of $228 ($1,992 − $1,764 (12 × $147)) is fully taxable. H&r block efile Variable annuities. H&r block efile   For variable annuity payments, figure the amount of each payment that is tax free by dividing your investment in the contract (adjusted for any refund feature) by the total number of periodic payments you expect to get under the contract. H&r block efile   If the annuity is for a definite period, you determine the total number of payments by multiplying the number of payments to be made each year by the number of years you will receive payments. H&r block efile If the annuity is for life, you determine the total number of payments by using a multiple from the appropriate actuarial table. H&r block efile Example. H&r block efile Frank purchased a variable annuity at age 65. H&r block efile The total cost of the contract was $12,000. H&r block efile The annuity starting date is January 1 of the year of purchase. H&r block efile His annuity will be paid, starting July 1, in variable annual installments for his life. H&r block efile The tax-free amount of each payment, until he has recovered his cost of his contract, is: Investment in the contract $12,000 Number of expected annual payments (multiple for age 65 from Table V) 20 Tax-free amount of each payment ($12,000 ÷ 20) $600 If Frank's first payment is $920, he includes only $320 ($920 − $600) in his gross income. H&r block efile   If the tax-free amount for a year is more than the payments you receive in that year, you may choose, when you receive the next payment, to refigure the tax-free part. H&r block efile Divide the amount of the periodic tax-free part that is more than the payment you received by the remaining number of payments you expect. H&r block efile The result is added to the previously figured periodic tax-free part. H&r block efile The sum is the amount of each future payment that will be tax free. H&r block efile Example. H&r block efile Using the facts of the previous example about Frank, assume that after Frank's $920 payment, he received $500 in the following year, and $1,200 in the year after that. H&r block efile Frank does not pay tax on the $500 (second year) payment because $600 of each annual pension payment is tax free. H&r block efile Since the $500 payment is less than the $600 annual tax-free amount, he may choose to refigure his tax-free part when he receives his $1,200 (third year) payment, as follows: Amount tax free in second year $600. H&r block efile 00 Amount received in second year 500. H&r block efile 00 Difference $100. H&r block efile 00 Number of remaining payments after the first 2 payments (age 67, from Table V) 18. H&r block efile 4 Amount to be added to previously determined annual tax-free part ($100 ÷ 18. H&r block efile 4) $5. H&r block efile 43 Revised annual tax-free part for third and later years ($600 + $5. H&r block efile 43) $605. H&r block efile 43 Amount taxable in third year ($1,200 − $605. H&r block efile 43) $594. H&r block efile 57 If you choose to refigure your tax-free amount,   you must file a statement with your income tax return stating that you are refiguring the tax-free amount in accordance with the rules of section 1. H&r block efile 72–4(d)(3) of the Income Tax Regulations. H&r block efile The statement must also show the following information: The annuity starting date and your age on that date. H&r block efile The first day of the first period for which you received an annuity payment in the current year. H&r block efile Your investment in the contract as originally figured. H&r block efile The total of all amounts received tax free under the annuity from the annuity starting date through the first day of the first period for which you received an annuity payment in the current tax year. H&r block efile Exclusion Limits Your annuity starting date determines the total amount of annuity income that you can exclude from income over the years. H&r block efile Exclusion limited to net cost. H&r block efile   If your annuity starting date is after 1986, the total amount of annuity income that you can exclude over the years as a return of your cost cannot exceed your net cost (figured without any reduction for a refund feature). H&r block efile This is the unrecovered investment in the contract as of the annuity starting date. H&r block efile   If your annuity starting date is after July 1, 1986, any unrecovered net cost at your (or last annuitant's) death is allowed as a miscellaneous itemized deduction on the final return of the decedent. H&r block efile This deduction is not subject to the 2%-of-adjusted-gross-income limit. H&r block efile Example 1. H&r block efile Your annuity starting date is after 1986. H&r block efile Your total cost is $12,500, and your net cost is $10,000, taking into account certain adjustments. H&r block efile There is no refund feature. H&r block efile Your monthly annuity payment is $833. H&r block efile 33. H&r block efile Your exclusion ratio is 12% and you exclude $100 a month. H&r block efile Your exclusion ends after 100 months, when you have excluded your net cost of $10,000. H&r block efile Thereafter, your annuity payments are fully taxable. H&r block efile Example 2. H&r block efile The facts are the same as in Example 1, except that there is a refund feature, and you die after 5 years with no surviving annuitant. H&r block efile The adjustment for the refund feature is $1,000, so the investment in the contract is $9,000. H&r block efile The exclusion ratio is 10. H&r block efile 8%, and your monthly exclusion is $90. H&r block efile After 5 years (60 months), you have recovered tax free only $5,400 ($90 x 60). H&r block efile An itemized deduction for the unrecovered net cost of $4,600 ($10,000 net cost minus $5,400) may be taken on your final income tax return. H&r block efile Your unrecovered investment is determined without regard to the refund feature adjustment, discussed earlier, under Adjustments. H&r block efile Exclusion not limited to net cost. H&r block efile   If your annuity starting date was before 1987, you could continue to take your monthly exclusion for as long as you receive your annuity. H&r block efile If you choose a joint and survivor annuity, your survivor continues to take the survivor's exclusion figured as of the annuity starting date. H&r block efile The total exclusion may be more than your investment in the contract. H&r block efile How To Use Actuarial Tables In figuring, under the General Rule, the taxable part of your annuity payments that you are to get for the rest of your life (rather than for a fixed number of years), you must use one or more of the actuarial tables in this publication. H&r block efile Unisex Annuity Tables Effective July 1, 1986, the Internal Revenue Service adopted new annuity Tables V through VIII, in which your sex is not considered when determining the applicable factor. H&r block efile These tables correspond to the old Tables I through IV. H&r block efile In general, Tables V through VIII must be used if you made contributions to the retirement plan after June 30, 1986. H&r block efile If you made no contributions to the plan after June 30, 1986, generally you must use only Tables I through IV. H&r block efile However, if you received an annuity payment after June 30, 1986, you may elect to use Tables V through VIII (see Annuity received after June 30, 1986, later). H&r block efile Special Elections Although you generally must use Tables V through VIII if you made contributions to the retirement plan after June 30, 1986, and Tables I through IV if you made no contributions after June 30, 1986, you can make the following special elections to select which tables to use. H&r block efile Contributions made both before July 1986 and after June 1986. H&r block efile   If you made contributions to the retirement plan both before July 1986 and after June 1986, you may elect to use Tables I through IV for the pre-July 1986 cost of the contract, and Tables V through VIII for the post-June 1986 cost. H&r block efile (See the examples below. H&r block efile )    Making the election. H&r block efile Attach this statement to your income tax return for the first year in which you receive an annuity:    “I elect to apply the provisions of paragraph (d) of section 1. H&r block efile 72–6 of the Income Tax Regulations. H&r block efile ”   The statement must also include your name, address, social security number, and the amount of the pre-July 1986 investment in the contract. H&r block efile   If your investment in the contract includes post-June 1986 contributions to the plan, and you do not make the election to use Tables I through IV and Tables V through VIII, then you can only use Tables V through VIII in figuring the taxable part of your annuity. H&r block efile You must also use Tables V through VIII if you are unable or do not wish to determine the portions of your contributions which were made before July 1, 1986, and after June 30, 1986. H&r block efile    Advantages of election. H&r block efile In general, a lesser amount of each annual annuity payment is taxable if you separately figure your exclusion ratio for pre-July 1986 and post-June 1986 contributions. H&r block efile    If you intend to make this election, save your records that substantiate your pre-July 1986 and post-June 1986 contributions. H&r block efile If the death benefit exclusion applies (see discussion, earlier), you do not have to apportion it between the pre-July 1986 and the post-June 1986 investment in the contract. H&r block efile   The following examples illustrate the separate computations required if you elect to use Tables I through IV for your pre-July 1986 investment in the contract and Tables V through VIII for your post-June 1986 investment in the contract. H&r block efile Example 1. H&r block efile Bill, who is single, contributed $42,000 to the retirement plan and will receive an annual annuity of $24,000 for life. H&r block efile Payment of the $42,000 contribution is guaranteed under a refund feature. H&r block efile Bill is 55 years old as of the annuity starting date. H&r block efile For figuring the taxable part of Bill's annuity, he chose to make separate computations for his pre-July 1986 investment in the contract of $41,300, and for his post-June 1986 investment in the contract of $700. H&r block efile       Pre- July 1986   Post- June 1986 A. H&r block efile Adjustment for refund feature         1) Net cost $41,300   $700   2) Annual annuity—$24,000  ($41,300/$42,000 × $24,000) $23,600       ($700/$42,000 × $24,000)     $400   3) Guarantee under contract $41,300   $700   4) No. H&r block efile of years payments  guaranteed (rounded), A(3) ÷ A(2) 2   2   5) Applicable percentage from  Tables III and VII 1%   0%   6) Adjustment for value of refund  feature, A(5) × smaller of A(1)  or A(3) $413   $0 B. H&r block efile Investment in the contract         1) Net cost $41,300   $700   2) Minus: Amount in A(6) 413   0   3) Investment in the contract $40,887   $700 C. H&r block efile Expected return         1) Annual annuity receivable $24,000   $24,000   2) Multiples from Tables I and V 21. H&r block efile 7   28. H&r block efile 6   3) Expected return, C(1) × C(2) $520,800   $686,400 D. H&r block efile Tax-free part of annuity         1) Exclusion ratio as decimal,  B(3) ÷ C(3) . H&r block efile 079   . H&r block efile 001   2) Tax-free part, C(1) × D(1) $1,896   $24 The tax-free part of Bill's total annuity is $1,920 ($1,896 plus $24). H&r block efile The taxable part of his annuity is $22,080 ($24,000 minus $1,920). H&r block efile If the annuity starting date is after 1986, the exclusion over the years cannot exceed the net cost (figured without any reduction for a refund feature). H&r block efile Example 2. H&r block efile Al is age 62 at his nearest birthday to the annuity starting date. H&r block efile Al's wife is age 60 at her nearest birthday to the annuity starting date. H&r block efile The joint and survivor annuity pays $1,000 per month to Al for life, and $500 per month to Al's surviving wife after his death. H&r block efile The pre-July 1986 investment in the contract is $53,100 and the post-June 1986 investment in the contract is $7,000. H&r block efile Al makes the election described in Example 1 . H&r block efile For purposes of this example, assume the refund feature adjustment is zero. H&r block efile If an adjustment is required, IRS will figure the amount. H&r block efile See Requesting a Ruling on Taxation of Annuity near the end of this publication. H&r block efile       Pre-  July 1986   Post-  June 1986 A. H&r block efile Adjustment for refund feature         1) Net cost $53,100   $7,000   2) Annual annuity—$12,000  ($53,100/$60,100 × $12,000) $10,602       ($7,000/$60,100 × $12,000)     $1,398   3) Guaranteed under the contract $53,100   $7,000   4) Number of years guaranteed,  rounded, A(3) ÷ A(2) 5   5   5) Applicable percentages 0%   0%   6) Refund feature adjustment, A(5) × smaller of A(1) or A(3) 0   0 B. H&r block efile Investment in the contract         1) Net cost $53,100   $7,000   2) Refund feature adjustment 0   0   3) Investment in the contract adjusted for refund feature $53,100   $7,000 C. H&r block efile Expected return         1) Multiple for both annuitants from Tables II and VI 25. H&r block efile 4   28. H&r block efile 8   2) Multiple for first annuitant from Tables I and V 16. H&r block efile 9   22. H&r block efile 5   3) Multiple applicable to surviving annuitant, subtract C(2) from C(1) 8. H&r block efile 5   6. H&r block efile 3   4) Annual annuity to surviving annuitant $6,000   $6,000   5) Portion of expected return for surviving annuitant, C(4) × C(3) $51,000   $37,800   6) Annual annuity to first annuitant $12,000   $12,000   7) Plus: Portion of expected return for first annuitant, C(6) × C(2) $202,800   $270,000   8) Expected return for both annuitants, C(5) + C(7) $253,800   $307,800 D. H&r block efile Tax-free part of annuity         1) Exclusion ratio as a decimal, B(3) ÷ C(8) . H&r block efile 209   . H&r block efile 023   2) Retiree's tax-free part of annuity, C(6) × D(1) $2,508   $276   3) Survivor's tax-free part of annuity, C(4) × D(1) $1,254   $138 The tax-free part of Al's total annuity is $2,784 ($2,508 + $276). H&r block efile The taxable part of his annuity is $9,216 ($12,000 − $2,784). H&r block efile The exclusion over the years cannot exceed the net cost of the contract (figured without any reduction for a refund feature) if the annuity starting date is after 1986. H&r block efile After Al's death, his widow will apply the same exclusion percentages (20. H&r block efile 9% and 2. H&r block efile 3%) to her annual annuity of $6,000 to figure the tax-free part of her annuity. H&r block efile Annuity received after June 30, 1986. H&r block efile   If you receive an annuity payment after June 30, 1986, (regardless of your annuity starting date), you may elect to treat the entire cost of the contract as post-June 1986 cost (even if you made no post-June 1986 contributions to the plan) and use Tables V through VIII. H&r block efile Once made, you cannot revoke the election, which will apply to all payments during the year and in any later year. H&r block efile    Make the election by attaching the following statement to your income tax return. H&r block efile    “I elect, under section 1. H&r block efile 72–9 of the Income Tax Regulations, to treat my entire cost of the contract as a post-June 1986 cost of the plan. H&r block efile ”   The statement must also include your name, address, and social security number. H&r block efile   You should also indicate you are making this election if you are unable or do not wish to determine the parts of your contributions which were made before July 1, 1986, and after June 30, 1986. H&r block efile Disqualifying form of payment or settlement. H&r block efile   If your annuity starting date is after June 30, 1986, and the contract provides for a disqualifying form of payment or settlement, such as an option to receive a lump sum in full discharge of the obligation under the contract, the entire investment in the contract is treated as post-June 1986 investment in the contract. H&r block efile See regulations section 1. H&r block efile 72–6(d)(3) for additional examples of disqualifying forms of payment or settlement. H&r block efile You can find the Income Tax Regulations in many libraries and at Internal Revenue Service Offices. H&r block efile Worksheets for Determining Taxable Annuity Worksheets I and II. H&r block efile   Worksheets I and II follow for determining your taxable annuity under Regulations Section 1. H&r block efile 72–6(d)(6) Election. H&r block efile Worksheet I For Determining Taxable Annuity Under Regulations Section 1. H&r block efile 72-6(d)(6) Election For Single Annuitant With No Survivor Annuity               Pre-July 1986   Post-June 1986 A. H&r block efile   Refund Feature Adjustment             1)   Net cost (total cost less returned premiums, dividends, etc. H&r block efile )             2)   Annual annuity allocation:                   Portion of net cost in A(1) x annual annuity                   Net cost             3)   Guaranteed under the contract             4)   Number of years guaranteed, rounded to whole years:                   A(3) divided by A(2)             5)   Applicable percentages* from Tables III and VII                   *If your annuity meets the three conditions listed in Zero value of refund feature in Investment in the Contract, earlier, both percentages are 0. H&r block efile If not, the IRS will calculate the refund feature percentage. H&r block efile             6)   Refund feature adjustment:                   A(5) times lesser of A(1) or A(3)                             B. H&r block efile   Investment in the Contract             1)   Net cost:                   A(1)             2)   Refund feature adjustment:                   A(6)             3)   Investment in the contract adjusted for refund feature:                   B(1) minus B(2)                             C. H&r block efile   Expected Return             1)   Annual Annuity:                   12 times monthly annuity**             2)   Expected return multiples from Tables I and V             3)     Expected return:                   C(1) times C(2)                             D. H&r block efile   Tax-Free Part of Annuity             1)     Exclusion ratio, as a decimal rounded to 3 places:                   B(3) divided by C(3)             2)     Tax-free part of annuity:                   C(1) times D(1)             **If the annuity is not paid monthly, figure the amount to enter by using the total number of periodic payments for the year times the amount of the periodic payment. H&r block efile     Worksheet II For Determining Taxable Annuity Under Regulations Section 1. H&r block efile 72-6(d)(6) Election For Joint and Survivor Annuity               Pre-July 1986   Post-June 1986 A. H&r block efile   Refund Feature Adjustment             1)   Net cost (total cost less returned premiums, dividends, etc. H&r block efile )             2)   Annual annuity allocation:                   Portion of net cost in A(1) x annual annuity                   Net cost             3)   Guaranteed under the contract             4)     Number of years guaranteed, rounded to whole years:                   A(3) divided by A(2)             5)   Applicable percentages*                   *If your annuity meets the three conditions listed in Zero value of refund feature in Investment in the Contract, earlier, both percentages are 0. H&r block efile If not, the IRS will calculate the refund feature percentage. H&r block efile             6)   Refund feature adjustment:                   A(5) times lesser of A(1) or A(3)                             B. H&r block efile   Investment in the Contract             1)   Net cost:                   A(1)             2)   Refund feature adjustment:                   A(6)             3)   Investment in the contract adjusted for refund future:                   B(1) minus B(2)                             C. H&r block efile   Expected Return             1)   Multiples for both annuitants, Tables II and VI             2)   Multiple for retiree. H&r block efile Tables I and VI             3)   Multiple for survivor:                   C(1) minus C(2)             4)   Annual annuity to survivor:                   12 times potential monthly rate for survivor**             5)   Expected return for survivor:                   C(3) times C(4)             6)   Annual annuity to retiree:                   12 times monthly rate for retiree**             7)   Expected return for retiree:                   C(2) times C(6)             8)   Total expected return:                   C(5) plus C(7)                             D. H&r block efile   Tax-Free Part of Annuity             1)   Exclusion ratio, as a decimal rounded to 3 places:                   B(3) divided by C(8)             2)   Retiree's tax-free part of annuity:                   C(6) times D(1)             3)   Survivor's tax-free part of annuity, if surviving after death of retiree:                   C(4) times D(1)             **If the annuity is not paid monthly, figure the amount to enter by using the total number of periodic payments for the year times the amount of the periodic payment. H&r block efile   Actuarial Tables Please click here for the text description of the image. H&r block efile Actuarial Tables Please click here for the text description of the image. H&r block efile Actuarial Tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Please click here for the text description of the image. H&r block efile Actuarial tables Requesting a Ruling on Taxation of Annuity If you are a retiree, or the survivor of an employee or retiree, you may ask the Internal Revenue Service to help you determine the taxation of your annuity. H&r block efile If you make this request, you are asking for a ruling. H&r block efile User fee. H&r block efile   Under the law in effect at the time this publication went to print, the IRS must charge a user fee for all ruling requests. H&r block efile You should call the IRS for the proper fee. H&r block efile A request solely for the value of the refund feature is not treated as a ruling request and requires no fee. H&r block efile Send your request to:     Internal Revenue Service  Attention: EP Letter Rulings P. H&r block efile O. H&r block efile Box 27063 McPherson Station Washington, DC 20038 The user fee is allowed as a miscellaneous itemized deduction, subject to the 2%-of-adjusted-gross-income limit. H&r block efile When to make the request. H&r block efile   Please note that requests sent between February 1 and April 15 may experience some delay. H&r block efile We process requests in the order received, and we will reply to your request as soon as we can process it. H&r block efile If you do not receive your ruling by the required filing date, you may use Form 4868, Application for Automatic Extension of Time To File U. H&r block efile S. H&r block efile Individual Income Tax Return, to get an extension of time to file. H&r block efile Information you must furnish. H&r block efile   You must furnish the information listed below so the IRS can comply with your request. H&r block efile Failure to furnish the information will result in a delay in processing your request. H&r block efile Please send only copies of the following documents, as the IRS retains all material sent for its records: A letter explaining the question(s) you wish to have resolved or the information you need from the ruling. H&r block efile Copies of any documents showing distributions, annuity rates, and annuity options available to you. H&r block efile A copy of any Form 1099–R you received since your annuity began. H&r block efile A statement indicating whether you have filed your return for the year for which you are making the request. H&r block efile If you have requested an extension of time to file that return, please indicate the extension date. H&r block efile Your daytime phone number. H&r block efile Your current mailing address. H&r block efile A power of attorney if someone other than you, an attorney, a certified public accountant, or an enrolled agent is signing this request. H&r block efile Form 2848, Power of Attorney and Declaration of Representative, may be used for this purpose. H&r block efile A completed Tax Information Sheet (or facsimile) shown on the next page. H&r block efile Sign and date the Disclosure and Perjury Statement (or facsimile) at the end of the tax information sheet. H&r block efile This statement must be signed by the retiree or the survivor annuitant. H&r block efile It cannot be signed by a representative. H&r block efile Tax Information Sheet Please click here for the text description of the image. H&r block efile Tax Information Sheet Please click here for the text description of the image. H&r block efile Tax Information Sheet (continued) How To Get Tax Help Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. H&r block efile Free help with your tax return. H&r block efile   You can get free help preparing your return nationwide from IRS-certified volunteers. H&r block efile The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. H&r block efile The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. H&r block efile Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. H&r block efile In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. H&r block efile To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. H&r block efile gov, download the IRS2Go app, or call 1-800-906-9887. H&r block efile   As part of the TCE program, AARP offers the Tax-Aide counseling program. H&r block efile To find the nearest AARP Tax-Aide site, visit AARP's website at www. H&r block efile aarp. H&r block efile org/money/taxaide or call 1-888-227-7669. H&r block efile For more information on these programs, go to IRS. H&r block efile gov and enter “VITA” in the search box. H&r block efile Internet. H&r block efile    IRS. H&r block efile gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. H&r block efile Download the free IRS2Go app from the iTunes app store or from Google Play. H&r block efile Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. H&r block efile Check the status of your 2013 refund with the Where's My Refund? application on IRS. H&r block efile gov or download the IRS2Go app and select the Refund Status option. H&r block efile The IRS issues more than 9 out of 10 refunds in less than 21 days. H&r block efile Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. H&r block efile You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. H&r block efile The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. H&r block efile Use the Interactive Tax Assistant (ITA) to research your tax questions. H&r block efile No need to wait on the phone or stand in line. H&r block efile The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. H&r block efile When you reach the response screen, you can print the entire interview and the final response for your records. H&r block efile New subject areas are added on a regular basis. H&r block efile  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. H&r block efile gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. H&r block efile You can use the IRS Tax Map, to search publications and instructions by topic or keyword. H&r block efile The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. H&r block efile When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. H&r block efile Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. H&r block efile You can also ask the IRS to mail a return or an account transcript to you. H&r block efile Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. H&r block efile gov or by calling 1-800-908-9946. H&r block efile Tax return and tax account transcripts are generally available for the current year and the past three years. H&r block efile Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. H&r block efile Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. H&r block efile If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. H&r block efile Check the status of your amended return using Where's My Amended Return? Go to IRS. H&r block efile gov and enter Where's My Amended Return? in the search box. H&r block efile You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. H&r block efile It can take up to 3 weeks from the date you mailed it to show up in our system. H&r block efile Make a payment using one of several safe and convenient electronic payment options available on IRS. H&r block efile gov. H&r block efile Select the Payment tab on the front page of IRS. H&r block efile gov for more information. H&r block efile Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. H&r block efile Figure your income tax withholding with the IRS Withholding Calculator on IRS. H&r block efile gov. H&r block efile Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. H&r block efile Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. H&r block efile gov. H&r block efile Request an Electronic Filing PIN by going to IRS. H&r block efile gov and entering Electronic Filing PIN in the search box. H&r block efile Download forms, instructions and publications, including accessible versions for people with disabilities. H&r block efile Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. H&r block efile gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. H&r block efile An employee can answer questions about your tax account or help you set up a payment plan. H&r block efile Before you visit, check the Office Locator on IRS. H&r block efile gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. H&r block efile If you have a special need, such as a disability, you can request an appointment. H&r block efile Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. H&r block efile Apply for an Employer Identification Number (EIN). H&r block efile Go to IRS. H&r block efile gov and enter Apply for an EIN in the search box. H&r block efile Read the Internal Revenue Code, regulations, or other official guidance. H&r block efile Read Internal Revenue Bulletins. H&r block efile Sign up to receive local and national tax news and more by email. H&r block efile Just click on “subscriptions” above the search box on IRS. H&r block efile gov and choose from a variety of options. H&r block efile    Phone. H&r block efile You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. H&r block efile Download the free IRS2Go app from the iTunes app store or from Google Play. H&r block efile Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. H&r block efile gov, or download the IRS2Go app. H&r block efile Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. H&r block efile The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. H&r block efile Mos