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How Do I File My Taxes From 2012

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How Do I File My Taxes From 2012

How do i file my taxes from 2012 Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). How do i file my taxes from 2012 10% tax for early withdrawal from IRA or retirement plan (see Early withdrawal from deferred interest account, subheading: Tax on) 10-year tax option, 10-Year Tax Option 401(k) plans Tax treatment of contributions, Elective deferrals. How do i file my taxes from 2012 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. How do i file my taxes from 2012 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. How do i file my taxes from 2012 60 day rule, Time limit for making a rollover contribution. How do i file my taxes from 2012 70 rule, Age 70½ rule. How do i file my taxes from 2012 , Nonresident alien spouse. How do i file my taxes from 2012 A Abandonment of home, Abandonment. How do i file my taxes from 2012 Abortion Deductibility as medical expense, Table 21-1. How do i file my taxes from 2012 Medical and Dental Expenses Checklist. How do i file my taxes from 2012 See Publication 502 for more information about these and other expenses. How do i file my taxes from 2012 Abroad, citizens traveling or working, Employees of foreign governments or international organizations. How do i file my taxes from 2012 , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. How do i file my taxes from 2012 S. How do i file my taxes from 2012 ) (see also Foreign employment) Absence, temporary, Temporary absences. How do i file my taxes from 2012 , Temporary absences. How do i file my taxes from 2012 Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. How do i file my taxes from 2012 Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. How do i file my taxes from 2012 Long-term care, Long-term care coverage. How do i file my taxes from 2012 , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. How do i file my taxes from 2012 Accidents, car, Deductible losses. How do i file my taxes from 2012 Value determination, Car value. How do i file my taxes from 2012 Willful negligence or intentional act as cause, Nondeductible losses. How do i file my taxes from 2012 Accountable plans for employee reimbursements, Accountable Plans, Related to employer. How do i file my taxes from 2012 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. How do i file my taxes from 2012 Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. How do i file my taxes from 2012 Change in, standard deduction not allowed, Persons not eligible for the standard deduction. How do i file my taxes from 2012 Fiscal year, Accounting Periods, Fiscal year taxpayers. How do i file my taxes from 2012 , Fiscal Years Fringe benefits, Accounting period. How do i file my taxes from 2012 Accrual method taxpayers, Accrual method. How do i file my taxes from 2012 Taxes paid during tax year, deduction of, You must pay the tax during your tax year. How do i file my taxes from 2012 Accumulation distribution of trusts Tax on, Other taxes. How do i file my taxes from 2012 Accuracy-related penalties, Accuracy-related penalty. How do i file my taxes from 2012 Acknowledgment, Acknowledgment. How do i file my taxes from 2012 Activities not for profit, Activity not for profit. How do i file my taxes from 2012 Address, Name and Address Change of, Change of Address Foreign, Foreign address. How do i file my taxes from 2012 P. How do i file my taxes from 2012 O. How do i file my taxes from 2012 box, P. How do i file my taxes from 2012 O. How do i file my taxes from 2012 box. How do i file my taxes from 2012 Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. How do i file my taxes from 2012 Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. How do i file my taxes from 2012 Easements, Easements. How do i file my taxes from 2012 Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. How do i file my taxes from 2012 Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. How do i file my taxes from 2012 Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. How do i file my taxes from 2012 Sales of property, Adjusted basis. How do i file my taxes from 2012 Section 179 deduction, Depreciation and section 179 deduction. How do i file my taxes from 2012 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. How do i file my taxes from 2012 Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. How do i file my taxes from 2012 , Adopted child. How do i file my taxes from 2012 , Adopted child. How do i file my taxes from 2012 , Taxpayer identification numbers for adoptees. How do i file my taxes from 2012 Earned income credit, Adopted child. How do i file my taxes from 2012 Adoption, Adoption Credit, Child with special needs. How do i file my taxes from 2012 ATIN, Adoption taxpayer identification number (ATIN). How do i file my taxes from 2012 , Adoption taxpayer identification number (ATIN). How do i file my taxes from 2012 Child tax credit, Adopted child. How do i file my taxes from 2012 (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. How do i file my taxes from 2012 Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. How do i file my taxes from 2012 Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. How do i file my taxes from 2012 No charitable deduction for, Personal Expenses Foreign child, Foreign child. How do i file my taxes from 2012 Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). How do i file my taxes from 2012 , Taxpayer identification numbers for aliens. How do i file my taxes from 2012 Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). How do i file my taxes from 2012 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. How do i file my taxes from 2012 Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. How do i file my taxes from 2012 Distribution prior to age 59, Age 59½ rule. How do i file my taxes from 2012 Distribution required at age 70, IRA owners. How do i file my taxes from 2012 , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. How do i file my taxes from 2012 Retirement plan recipients over age 75, Who must use the General Rule. How do i file my taxes from 2012 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. How do i file my taxes from 2012 (see also Fiduciaries) Income paid to, Payment to an agent. How do i file my taxes from 2012 Signing return, When someone can sign for you. How do i file my taxes from 2012 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. How do i file my taxes from 2012 Airline club dues Not entertainment expenses, Club dues and membership fees. How do i file my taxes from 2012 Airplanes, donations of, Cars, boats, and airplanes. How do i file my taxes from 2012 Airport transportation Business-related travel expense, Table 26-1. How do i file my taxes from 2012 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. How do i file my taxes from 2012 Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. How do i file my taxes from 2012 Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. How do i file my taxes from 2012 Child's dividends, Child's Alaska Permanent Fund dividends. How do i file my taxes from 2012 Income from, You can use Form 1040EZ if all of the following apply. How do i file my taxes from 2012 , You can use Form 1040A if all of the following apply. How do i file my taxes from 2012 , Alaska Permanent Fund dividends. How do i file my taxes from 2012 Investment income not to include, Investment income. How do i file my taxes from 2012 Alaska Unemployment Compensation Fund, Contributions to state benefit funds. How do i file my taxes from 2012 Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. How do i file my taxes from 2012 Medical and Dental Expenses Checklist. How do i file my taxes from 2012 See Publication 502 for more information about these and other expenses. How do i file my taxes from 2012 Alcoholic beverages IRA prohibited transactions in, Collectibles. How do i file my taxes from 2012 Aliens, Individual taxpayer identification number (ITIN) for aliens. How do i file my taxes from 2012 , Not earned income. How do i file my taxes from 2012 Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. How do i file my taxes from 2012 , Payments not alimony. How do i file my taxes from 2012 , Payments to a third party. How do i file my taxes from 2012 , Life insurance premiums. How do i file my taxes from 2012 , Payments for jointly-owned home. How do i file my taxes from 2012 , Mortgage payments. How do i file my taxes from 2012 , Taxes and insurance. How do i file my taxes from 2012 , Other payments to a third party. How do i file my taxes from 2012 , Instruments Executed After 1984, Exception for instruments executed before 1985. How do i file my taxes from 2012 , Alimony requirements. How do i file my taxes from 2012 , Cash payment requirement. How do i file my taxes from 2012 , Payments to a third party. How do i file my taxes from 2012 , Payments designated as not alimony. How do i file my taxes from 2012 , Spouses cannot be members of the same household. How do i file my taxes from 2012 , Liability for payments after death of recipient spouse. How do i file my taxes from 2012 , Substitute payments. How do i file my taxes from 2012 , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. How do i file my taxes from 2012 , Deducting the recapture. How do i file my taxes from 2012 Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. How do i file my taxes from 2012 Reporting of income, Alimony. How do i file my taxes from 2012 Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. How do i file my taxes from 2012 Exempt-interest dividends, Alternative minimum tax treatment. How do i file my taxes from 2012 Filing requirements (Table 1-3), Figuring tax. How do i file my taxes from 2012 Incentive stock option, You can use Form 1040A if all of the following apply. How do i file my taxes from 2012 Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. How do i file my taxes from 2012 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. How do i file my taxes from 2012 , Filing Form 1040X. How do i file my taxes from 2012 (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. How do i file my taxes from 2012 Standard deduction, change to itemized deductions, Changing your mind. How do i file my taxes from 2012 American citizens abroad, U. How do i file my taxes from 2012 S. How do i file my taxes from 2012 Citizens and Resident Aliens Living Abroad (see also Citizens outside U. How do i file my taxes from 2012 S. How do i file my taxes from 2012 ) 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. How do i file my taxes from 2012 S. How do i file my taxes from 2012 Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. How do i file my taxes from 2012 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. How do i file my taxes from 2012 Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. How do i file my taxes from 2012 , Additional exceptions for nonqualified annuity contracts. How do i file my taxes from 2012 Estimated tax, Withholding and estimated tax. How do i file my taxes from 2012 Exclusion limit, Exclusion limit. How do i file my taxes from 2012 General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. How do i file my taxes from 2012 Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. How do i file my taxes from 2012 Purchased annuities, Purchased annuities. How do i file my taxes from 2012 Survivor's annuity, Survivors of retirees. How do i file my taxes from 2012 Guaranteed payments, Guaranteed payments. How do i file my taxes from 2012 IRAs as, Kinds of traditional IRAs. How do i file my taxes from 2012 Joint return, Joint return. How do i file my taxes from 2012 Loans from plan, Loans. How do i file my taxes from 2012 Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. How do i file my taxes from 2012 , More than one annuity. How do i file my taxes from 2012 Partly taxable payments, Partly taxable payments. How do i file my taxes from 2012 Purchased annuities, Purchased annuities. How do i file my taxes from 2012 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. How do i file my taxes from 2012 Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. How do i file my taxes from 2012 Worksheet for computation, How to use the Simplified Method. How do i file my taxes from 2012 Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. How do i file my taxes from 2012 Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. How do i file my taxes from 2012 , Pensions and Annuities, Withholding and estimated tax. How do i file my taxes from 2012 Annulled marriages Filing status, Annulled marriages. How do i file my taxes from 2012 Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. How do i file my taxes from 2012 Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. How do i file my taxes from 2012 Real estate transactions, when required by lender, Settlement costs. How do i file my taxes from 2012 Appraisals Casualty or theft losses, Appraisal. How do i file my taxes from 2012 , Costs of photographs and appraisals. How do i file my taxes from 2012 Archer MSAs, Medical savings accounts (MSAs). How do i file my taxes from 2012 Contributions, Archer MSA contributions. How do i file my taxes from 2012 Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. How do i file my taxes from 2012 Medical and Dental Expenses Checklist. How do i file my taxes from 2012 See Publication 502 for more information about these and other expenses. How do i file my taxes from 2012 Armed forces, Types of Qualified Organizations, Table 24-1. How do i file my taxes from 2012 Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. How do i file my taxes from 2012 (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. How do i file my taxes from 2012 Dependency allotments, Armed Forces dependency allotments. How do i file my taxes from 2012 Disability pay, Disability. How do i file my taxes from 2012 Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. How do i file my taxes from 2012 Military, Military uniforms. How do i file my taxes from 2012 Military quarters allotments, Tax-exempt military quarters allowances. How do i file my taxes from 2012 Naval officers on permanent duty aboard ship, Members of the Armed Forces. How do i file my taxes from 2012 Permanent duty overseas, Members of the Armed Forces. How do i file my taxes from 2012 Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. How do i file my taxes from 2012 , Ministers' and military housing allowance. How do i file my taxes from 2012 Rehabilitative program payments, Veterans' benefits. How do i file my taxes from 2012 Reserves, Armed Forces reservists traveling more than 100 miles from home. How do i file my taxes from 2012 Retirees' pay Taxable income, Military retirement pay. How do i file my taxes from 2012 Uniforms, Military uniforms. How do i file my taxes from 2012 Wages, Military Armed Forces Retiree's pay withholding, Military retirees. How do i file my taxes from 2012 Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. How do i file my taxes from 2012 Capital gains or losses from sale or trade of, Investment interest deducted. How do i file my taxes from 2012 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. How do i file my taxes from 2012 Fees not included in basis, Settlement costs. How do i file my taxes from 2012 At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. How do i file my taxes from 2012 ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). How do i file my taxes from 2012 Attachment of wages, Garnisheed wages. How do i file my taxes from 2012 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. How do i file my taxes from 2012 Title to property, for preparation, filing, etc. How do i file my taxes from 2012 , Settlement costs. How do i file my taxes from 2012 Audits Travel expense records, If your return is examined. How do i file my taxes from 2012 Auto insurance Medical expenses covered by, not deductible, Table 21-1. How do i file my taxes from 2012 Medical and Dental Expenses Checklist. How do i file my taxes from 2012 See Publication 502 for more information about these and other expenses. How do i file my taxes from 2012 Automatic extension of time to file, Automatic Extension, When to file. How do i file my taxes from 2012 Form 4868, E-file options. How do i file my taxes from 2012 Automatic investment services Holding period, determination of, Automatic investment service. How do i file my taxes from 2012 Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. How do i file my taxes from 2012 Back pay, award for, Back pay awards. How do i file my taxes from 2012 Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. How do i file my taxes from 2012 Backup withholding, Backup Withholding, Backup withholding. How do i file my taxes from 2012 , Backup withholding. How do i file my taxes from 2012 Dividend income, Backup withholding. How do i file my taxes from 2012 , Reporting tax withheld. How do i file my taxes from 2012 Penalties, Penalties. How do i file my taxes from 2012 Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. How do i file my taxes from 2012 Reporting on Schedule D (Form 1040), How to report. How do i file my taxes from 2012 Claim for refund, Exceptions for special types of refunds. How do i file my taxes from 2012 , Filing a claim for refund. How do i file my taxes from 2012 Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. How do i file my taxes from 2012 Short-term capital loss, How to report bad debts. How do i file my taxes from 2012 When deductible, When deductible. How do i file my taxes from 2012 Baggage Business-related travel expense, Table 26-1. How do i file my taxes from 2012 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. How do i file my taxes from 2012 Balance due, Refund or balance due. How do i file my taxes from 2012 Bankruptcy Canceled debt not deemed to be income, Excluded debt. How do i file my taxes from 2012 Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. How do i file my taxes from 2012 Banks Automatic investment service, determination of holding period, Automatic investment service. How do i file my taxes from 2012 IRAs with, When and How Can a Traditional IRA Be Opened? Losses on deposits, when casualty losses, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. How do i file my taxes from 2012 Money market accounts, Money Market Funds Bar associations Charitable contributions to, Contributions to Nonqualified Organizations Bar employees Tips (see Tip income) Bar review courses, Bar or CPA Review Course Bargain sales As charitable contributions, Bargain sales. How do i file my taxes from 2012 Basis of purchase, Bargain purchases. How do i file my taxes from 2012 Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. How do i file my taxes from 2012 Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. How do i file my taxes from 2012 Bargain purchases, Bargain purchases. How do i file my taxes from 2012 Bonds, Stocks and Bonds, Bond premium. How do i file my taxes from 2012 Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. How do i file my taxes from 2012 , Partly taxable. How do i file my taxes from 2012 Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. How do i file my taxes from 2012 Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. How do i file my taxes from 2012 Other than cost, Basis Other Than Cost, Tax-exempt obligations. How do i file my taxes from 2012 , No gain or loss. How do i file my taxes from 2012 Points not to be included, Settlement costs. How do i file my taxes from 2012 , Points. How do i file my taxes from 2012 Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. How do i file my taxes from 2012 Stock or stock rights, Basis. How do i file my taxes from 2012 Tax-exempt obligations Bonds, Tax-exempt obligations. How do i file my taxes from 2012 Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. How do i file my taxes from 2012 Beneficiaries, Beneficiary of an estate or trust. How do i file my taxes from 2012 , Rollover by surviving spouse. How do i file my taxes from 2012 , Estate and trust income. How do i file my taxes from 2012 , Losses. How do i file my taxes from 2012 (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. How do i file my taxes from 2012 , Losses. How do i file my taxes from 2012 , Gifts and inheritances. How do i file my taxes from 2012 , Income from property received as a gift. How do i file my taxes from 2012 (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. How do i file my taxes from 2012 Bingo, Table 24-1. How do i file my taxes from 2012 Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. How do i file my taxes from 2012 Medical and Dental Expenses Checklist. How do i file my taxes from 2012 See Publication 502 for more information about these and other expenses. How do i file my taxes from 2012 Birth of child, Death or birth of child. How do i file my taxes from 2012 Head of household, qualifying person to file as, Death or birth. How do i file my taxes from 2012 , Death or birth. How do i file my taxes from 2012 Social security number to be obtained, Born and died in 2013. How do i file my taxes from 2012 Birth of dependent, Death or birth. How do i file my taxes from 2012 Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. How do i file my taxes from 2012 Guide dogs, deductible as medical expense, Table 21-1. How do i file my taxes from 2012 Medical and Dental Expenses Checklist. How do i file my taxes from 2012 See Publication 502 for more information about these and other expenses. How do i file my taxes from 2012 Impairment-related work expenses, deduction for, Impairment-Related Work Expenses Standard deduction for, Introduction, Higher Standard Deduction for Blindness Blood banks No charitable deduction for blood donations to, Table 24-1. How do i file my taxes from 2012 Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. How do i file my taxes from 2012 Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. How do i file my taxes from 2012 Donations of, Cars, boats, and airplanes. How do i file my taxes from 2012 Body scan, Table 21-1. How do i file my taxes from 2012 Medical and Dental Expenses Checklist. How do i file my taxes from 2012 See Publication 502 for more information about these and other expenses. How do i file my taxes from 2012 Bona fide business purpose Travel expenses, Bona fide business purpose. How do i file my taxes from 2012 Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. How do i file my taxes from 2012 , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. How do i file my taxes from 2012 Convertible bonds, Convertible stocks and bonds. How do i file my taxes from 2012 Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. How do i file my taxes from 2012 Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. How do i file my taxes from 2012 Retirement of, Retirement bonds. How do i file my taxes from 2012 , Redemption or retirement of bonds. How do i file my taxes from 2012 Sale of, Bonds Sold Between Interest Dates Savings, U. How do i file my taxes from 2012 S. How do i file my taxes from 2012 Savings Bonds, Series HH bonds. How do i file my taxes from 2012 , Series EE and series I bonds. How do i file my taxes from 2012 Sold at premium, computation of adjusted basis, Bond premium. How do i file my taxes from 2012 State or local government, tax-exempt, Tax-exempt state and local government bonds. How do i file my taxes from 2012 Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. How do i file my taxes from 2012 , Employee awards or bonuses. How do i file my taxes from 2012 Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. How do i file my taxes from 2012 Borrowed funds, Loans. How do i file my taxes from 2012 , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. How do i file my taxes from 2012 Bottled water, Table 21-1. How do i file my taxes from 2012 Medical and Dental Expenses Checklist. How do i file my taxes from 2012 See Publication 502 for more information about these and other expenses. How do i file my taxes from 2012 Boy Scouts Charitable contributions to, Examples. How do i file my taxes from 2012 , Table 24-1. How do i file my taxes from 2012 Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. How do i file my taxes from 2012 Medical and Dental Expenses Checklist. How do i file my taxes from 2012 See Publication 502 for more information about these and other expenses. How do i file my taxes from 2012 Breach of contract Damages as income, Court awards and damages. How do i file my taxes from 2012 employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. How do i file my taxes from 2012 Medical and Dental Expenses Checklist. How do i file my taxes from 2012 See Publication 502 for more information about these and other expenses. How do i file my taxes from 2012 Bribes, Bribes. How do i file my taxes from 2012 , List of Nondeductible Expenses Brokers Form 1099-B, Sales and Trades IRAs with, When and How Can a Traditional IRA Be Opened? Commissions, Brokers' commissions. How do i file my taxes from 2012 , Brokers' commissions. How do i file my taxes from 2012 Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. How do i file my taxes from 2012 Burglary Losses due to, Theft Burial expenses, List of Nondeductible Expenses (see Funerals) Business associates, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. How do i file my taxes from 2012 Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. How do i file my taxes from 2012 Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. How do i file my taxes from 2012 , Allowances and reimbursements. How do i file my taxes from 2012 Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. How do i file my taxes from 2012 Travel (see Travel and transportation expenses) Work-related education, What Expenses Can Be Deducted Business organizations Charitable contributions to, Contributions to Nonqualified Organizations Business property As gift, adjusted basis for, Business property. How do i file my taxes from 2012 Basis for depreciation, Basis for depreciation. How do i file my taxes from 2012 Property use changed to, adjusted basis for, Property Changed From Personal to Business or Rental Use Sales or exchanges Like-kind exchanges, Like-kind exchanges. How do i file my taxes from 2012 Business tax credits Claim for refund, Exceptions for special types of refunds. How do i file my taxes from 2012 Business use of home, Home Office C Cafeteria plans, Cafeteria plans. How do i file my taxes from 2012 Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. How do i file my taxes from 2012 Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. How do i file my taxes from 2012 Campaign contributions, Campaign contributions. How do i file my taxes from 2012 , Table 24-1. How do i file my taxes from 2012 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Presidential Election Campaign Fund, Presidential Election Campaign Fund Campaign expenses, Campaign Expenses Canada Resident of, Citizen or Resident Test, Child in Canada or Mexico. How do i file my taxes from 2012 Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. How do i file my taxes from 2012 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. How do i file my taxes from 2012 Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. How do i file my taxes from 2012 Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. How do i file my taxes from 2012 , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. How do i file my taxes from 2012 Carryover of, Long-term gains and losses. How do i file my taxes from 2012 , Capital loss carryover. How do i file my taxes from 2012 Worksheet, Figuring your carryover. How do i file my taxes from 2012 Character of gain, Capital Gains and Losses Character of loss, Capital Gains and Losses Child's distributions and dividends, reporting of, Child's capital gain distributions. How do i file my taxes from 2012 , Capital gain distributions and qualified dividends. How do i file my taxes from 2012 Collectibles, Investment interest deducted. How do i file my taxes from 2012 Deductions, Capital Losses Limit on, Limit on deduction. How do i file my taxes from 2012 Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. How do i file my taxes from 2012 , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. How do i file my taxes from 2012 Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. How do i file my taxes from 2012 Lump-sum distributions from pensions and annuities, Capital Gain Treatment Mutual funds paying, Capital Gain Distributions Net capital gain, Capital Gains and Losses, Long-term gains and losses. How do i file my taxes from 2012 , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. How do i file my taxes from 2012 Net long-term capital loss, Long-term gains and losses. How do i file my taxes from 2012 Sale of personal items, Sale of personal items. How do i file my taxes from 2012 Sale or trade of property held more than 1 year, Long-term or short-term. How do i file my taxes from 2012 , Long-term gains and losses. How do i file my taxes from 2012 Schedule D, Reporting Gains and Losses , Reporting Capital Gains and Losses Section 1250 gains from sale of real property, Capital Gains and Losses, Unrecaptured section 1250 gain. How do i file my taxes from 2012 State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. How do i file my taxes from 2012 Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. How do i file my taxes from 2012 Total net loss, Total net gain or loss. How do i file my taxes from 2012 Undistributed gains, Long-term gains and losses. How do i file my taxes from 2012 Credit for tax on, Undistributed capital gains of mutual funds and REITs. How do i file my taxes from 2012 , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. How do i file my taxes from 2012 Car pools, Car pools. How do i file my taxes from 2012 , Car pools. How do i file my taxes from 2012 Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. How do i file my taxes from 2012 Carryovers Capital loss, Long-term gains and losses. How do i file my taxes from 2012 , Capital loss carryover. How do i file my taxes from 2012 Worksheet, Figuring your carryover. How do i file my taxes from 2012 Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. How do i file my taxes from 2012 , Car Expenses and Other Employee Business Expenses, Car Expenses (see also Standard mileage rates) (see also Travel and transportation) Accidents resulting in casualty loss, Deductible losses. How do i file my taxes from 2012 Value determination, Car value. How do i file my taxes from 2012 Willful negligence or intentional act as cause, Nondeductible losses. How do i file my taxes from 2012 Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. How do i file my taxes from 2012 Allowances from employers, Per Diem and Car Allowances As capital assets, Capital Assets and Noncapital Assets Blue book to determine fair market value, Cars, boats, and airplanes. How do i file my taxes from 2012 Books to determine fair market value, Car value. How do i file my taxes from 2012 Business and personal use, allocation between, Business and personal use. How do i file my taxes from 2012 , Separating expenses. How do i file my taxes from 2012 Business-related travel expenses, Table 26-1. How do i file my taxes from 2012 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. How do i file my taxes from 2012 Car pools, Car pools. How do i file my taxes from 2012 Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. How do i file my taxes from 2012 Charitable organization service, use for, Car expenses. How do i file my taxes from 2012 Depreciation, Depreciation and section 179 deductions. How do i file my taxes from 2012 Donations of, Cars, boats, and airplanes. How do i file my taxes from 2012 Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). How do i file my taxes from 2012 Form 2106 or 2106-EZ, how to fill out, Car expenses. How do i file my taxes from 2012 Hauling tools or instruments, Hauling tools or instruments. How do i file my taxes from 2012 Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. How do i file my taxes from 2012 Medical transportation, Table 21-1. How do i file my taxes from 2012 Medical and Dental Expenses Checklist. How do i file my taxes from 2012 See Publication 502 for more information about these and other expenses. How do i file my taxes from 2012 , Transportation, Car expenses. How do i file my taxes from 2012 Parking (see Parking fees) Personal property taxes on, deduction of, Personal Property Taxes Reporting of, How To Report Table 26-3 showing forms to be used, Per diem allowance more than federal rate. How do i file my taxes from 2012 Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. How do i file my taxes from 2012 Work-related education, transportation for, Using your car. How do i file my taxes from 2012 Cash Dividends paid as, Introduction Rebates, Cash rebates. How do i file my taxes from 2012 Sales of property for, Payment of cash. How do i file my taxes from 2012 Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. How do i file my taxes from 2012 Bad debts, Basis in bad debt required. How do i file my taxes from 2012 Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. How do i file my taxes from 2012 Taxes paid during tax year, deduction of, You must pay the tax during your tax year. How do i file my taxes from 2012 Worthless securities and negotiable promissory notes, Worthless securities. How do i file my taxes from 2012 Cash rebates, Cash rebates. How do i file my taxes from 2012 Casualties, Home destroyed or condemned. How do i file my taxes from 2012 Casualty insurance Premiums not in property basis, Settlement costs. How do i file my taxes from 2012 Reimbursements from, Casualty insurance and other reimbursements. How do i file my taxes from 2012 Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). How do i file my taxes from 2012 , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. How do i file my taxes from 2012 , Involuntary Conversions, Adjusted Basis, Adjustments to basis. How do i file my taxes from 2012 Amount of loss, Figuring a Loss Appraisals, Appraisal. How do i file my taxes from 2012 , Costs of photographs and appraisals. How do i file my taxes from 2012 Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. How do i file my taxes from 2012 Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. How do i file my taxes from 2012 Photographs and appraisals, Costs of photographs and appraisals. How do i file my taxes from 2012 Deductible losses, Deductible losses. How do i file my taxes from 2012 $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. How do i file my taxes from 2012 Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. How do i file my taxes from 2012 Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. How do i file my taxes from 2012 , Disaster relief. How do i file my taxes from 2012 (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. How do i file my taxes from 2012 Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. How do i file my taxes from 2012 Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). How do i file my taxes from 2012 Nondeductible losses, Deductible losses. How do i file my taxes from 2012 Proof of loss, Casualty loss proof. How do i file my taxes from 2012 Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. How do i file my taxes from 2012 Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. How do i file my taxes from 2012 , How To Report Gains and Losses Single casualty on multiple properties, Single Casualty on Multiple Properties Cemeteries Charitable contributions to, Types of Qualified Organizations Certificate, mortgage credit, Who qualifies. How do i file my taxes from 2012 Certificates of deposit (CDs), Certificates of deposit (CDs). How do i file my taxes from 2012 , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. How do i file my taxes from 2012 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. How do i file my taxes from 2012 Change of address, Change of Address Change of name, Name change. How do i file my taxes from 2012 , Name changed. How do i file my taxes from 2012 Chaplains Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Charitable contributions, Contributions, Introduction, Organizations That Qualify To Receive Deductible Contributions, Types of Qualified Organizations, Contributions You Can Deduct, Contributions From Which You Benefit, Table 24-1. How do i file my taxes from 2012 Examples of Charitable Contributions—A Quick Check, Token items. How do i file my taxes from 2012 , Written statement. How do i file my taxes from 2012 , Contributions You Cannot Deduct, Contributions to Individuals, Contributions to Nonqualified Organizations, Contributions From Which You Benefit, Contributions of Property, Determining Fair Market Value, Large quantities. How do i file my taxes from 2012 , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. How do i file my taxes from 2012 , Capital gain property. How do i file my taxes from 2012 , Amount of deduction — general rule. How do i file my taxes from 2012 , Bargain sales. How do i file my taxes from 2012 , When To Deduct, Time of making contribution. How do i file my taxes from 2012 , Noncash Contributions, Additional records. How do i file my taxes from 2012 , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). How do i file my taxes from 2012 Charity benefit events Deduction amount for charitable contributions, Charity benefit events. How do i file my taxes from 2012 Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. How do i file my taxes from 2012 Checks As charitable contributions, Checks. How do i file my taxes from 2012 Canceled checks as evidence of travel expenses, Canceled check. How do i file my taxes from 2012 Constructive receipt of, Check received or available. How do i file my taxes from 2012 Child Foster child, Rule 10. How do i file my taxes from 2012 You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. How do i file my taxes from 2012 You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. How do i file my taxes from 2012 Child and dependent care credit, You can use Form 1040A if all of the following apply. How do i file my taxes from 2012 Due diligence, Getting the information. How do i file my taxes from 2012 Earned income, Earned income. How do i file my taxes from 2012 Full-time student, Rule for student-spouse or spouse not able to care for self. How do i file my taxes from 2012 Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. How do i file my taxes from 2012 Child care, You can use Form 1040A if all of the following apply. How do i file my taxes from 2012 Babysitting, Babysitting. How do i file my taxes from 2012 Care providers, Childcare providers. How do i file my taxes from 2012 Expenses, Child care expenses. How do i file my taxes from 2012 Nursing care for healthy baby, not deductible as medical expense, Table 21-1. How do i file my taxes from 2012 Medical and Dental Expenses Checklist. How do i file my taxes from 2012 See Publication 502 for more information about these and other expenses. How do i file my taxes from 2012 Child custody, Custodial parent and noncustodial parent. How do i file my taxes from 2012 Child support, Child support payments. How do i file my taxes from 2012 Alimony, difference from, Payments not alimony. How do i file my taxes from 2012 , Alimony requirements. How do i file my taxes from 2012 , Child support. How do i file my taxes from 2012 Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. How do i file my taxes from 2012 , Child tax credit. How do i file my taxes from 2012 , Child Tax Credit Additional credit, Additional Child Tax Credit Amount of credit, Amount of Credit Claiming, procedure for, Claiming the Credit Limits, Special Rules, Limits on the Credit Modified adjusted gross income, Modified AGI. How do i file my taxes from 2012 Married filing separately, Special Rules Qualifying child, Qualifying Child Child, qualifying, Qualifying Child Childcare Credit, Child and Dependent Care Credit Provider Taxpayer identification number, Provider Identification Test Children, Adoption Assistance, Personal Expenses (see also Adoption) Additional credit on child tax credit, Additional Child Tax Credit Adoption (see Adopted child) Babysitters, Babysitting. How do i file my taxes from 2012 Birth of child Head of household, qualifying person to file as, Death or birth. How do i file my taxes from 2012 , Death or birth. How do i file my taxes from 2012 Social security number to be obtained, Born and died in 2013. How do i file my taxes from 2012 Care providers, Childcare providers. How do i file my taxes from 2012 (see also Child care) Child's tax, figuring of, Step 3. How do i file my taxes from 2012 Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. How do i file my taxes from 2012 Credit for, Who Should File, You can use Form 1040A if all of the following apply. How do i file my taxes from 2012 (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. How do i file my taxes from 2012 Death of child Head of household, qualifying person to file as, Death or birth. How do i file my taxes from 2012 , Death or birth. How do i file my taxes from 2012 Deductions, Line 2 (deductions). How do i file my taxes from 2012 Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. How do i file my taxes from 2012 Filing requirements, Child's earnings. How do i file my taxes from 2012 As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. How do i file my taxes from 2012 , Income from property received as a gift. How do i file my taxes from 2012 Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. How do i file my taxes from 2012 Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. How do i file my taxes from 2012 Investment income of, Tax on unearned income of certain children. How do i file my taxes from 2012 Investment income of child under age 18 Dependent filing requirements (Table 1-2), Do I Have To File a Return? Interest and dividends, Certain Children Under Age 19 or Full-Time Students Parents' election to report on Form 1040, Certain Children Under Age 19 or Full-Time Students, Investment income of child reported on parent's return. How do i file my taxes from 2012 Kidnapped, Kidnapped child. How do i file my taxes from 2012 , Kidnapped child. How do i file my taxes from 2012 Net unearned income, figuring of, Step 1. How do i file my taxes from 2012 Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. How do i file my taxes from 2012 Property received as gift, income from, Income from property received as a gift. How do i file my taxes from 2012 Signing return, parent for child, Spouse unable to sign. How do i file my taxes from 2012 Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. How do i file my taxes from 2012 Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. How do i file my taxes from 2012 Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. How do i file my taxes from 2012 Unearned income of, Tax on unearned income of certain children. How do i file my taxes from 2012 Unearned income of certain children, Introduction Form 8615, use of (Figure 31-B), Parental information, providing of, Providing Parental Information (Form 8615, lines A–C) Parents' election to report on Form 1040, Parent's Election To Report Child's Interest and Dividends Trust income, Trust income. How do i file my taxes from 2012 Unearned income defined, Unearned income defined. How do i file my taxes from 2012 Chronic illness Accelerated payment of life insurance proceeds (see Accelerated death benefits) Long-term care (see Long-term care insurance contracts) Church employees Filing requirements (Table 1-3), Figuring tax. How do i file my taxes from 2012 Churches, temples, etc. How do i file my taxes from 2012 Charitable contributions to, Examples. How do i file my taxes from 2012 , Table 24-1. How do i file my taxes from 2012 Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. How do i file my taxes from 2012 Citizen or resident test, Citizen or Resident Test Citizens outside U. How do i file my taxes from 2012 S. How do i file my taxes from 2012 Business travel outside U. How do i file my taxes from 2012 S. How do i file my taxes from 2012 , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. How do i file my taxes from 2012 Standard meal allowance, Standard meal allowance for areas outside the continental United States. How do i file my taxes from 2012 Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. How do i file my taxes from 2012 S. How do i file my taxes from 2012 Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. How do i file my taxes from 2012 Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. How do i file my taxes from 2012 Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. How do i file my taxes from 2012 Civil service retirement benefits, Civil service retirement benefits. How do i file my taxes from 2012 Civil suits, Court awards and damages. How do i file my taxes from 2012 (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. How do i file my taxes from 2012 Contributions that can be spent as individual wishes, not deductible charitable contribution, Contributions to Individuals Housing, Clergy Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. How do i file my taxes from 2012 , Ministers' and military housing allowance. How do i file my taxes from 2012 Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. How do i file my taxes from 2012 Special income rules, Clergy Clerical help, deductibility of, Clerical Help and Office Rent Clients, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. How do i file my taxes from 2012 Closing costs Real property transactions, Settlement costs. How do i file my taxes from 2012 Sale of home, Settlement fees or closing costs. How do i file my taxes from 2012 Clothing Military, Military uniforms. How do i file my taxes from 2012 Moth damage, not casualty loss, Progressive deterioration. How do i file my taxes from 2012 Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. How do i file my taxes from 2012 Used clothing, charitable deduction for fair market value, Used clothing and household items. How do i file my taxes from 2012 work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. How do i file my taxes from 2012 Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. How do i file my taxes from 2012 Coal and iron ore, Coal and iron ore. How do i file my taxes from 2012 Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. How do i file my taxes from 2012 Gains or losses from sale or trade of, Investment interest deducted. How do i file my taxes from 2012 IRA investment in, Investment in Collectibles, Exception. How do i file my taxes from 2012 College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. How do i file my taxes from 2012 , Table 24-1. How do i file my taxes from 2012 Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. How do i file my taxes from 2012 Education costs, Qualified tuition programs (QTPs). How do i file my taxes from 2012 (see also Qualified tuition programs) Employer-provided educational assistance, Qualified Education Expenses (see also Educational assistance) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. How do i file my taxes from 2012 Commission drivers Deduction of expenses, Statutory employees. How do i file my taxes from 2012 Commissions, Supplemental Wages Advance, Advance commissions and other earnings. How do i file my taxes from 2012 IRAs with brokers, Brokers' commissions. How do i file my taxes from 2012 , Brokers' commissions. How do i file my taxes from 2012 Property basis to include when buyer pays, Settlement costs. How do i file my taxes from 2012 Sharing of (kickbacks), Kickbacks. How do i file my taxes from 2012 Unearned, deduction for repayment of, Advance commissions and other earnings. How do i file my taxes from 2012 Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. How do i file my taxes from 2012 Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. How do i file my taxes from 2012 , Community property. How do i file my taxes from 2012 Alimony, difference from, Payments not alimony. How do i file my taxes from 2012 IRAs, Community property laws. How do i file my taxes from 2012 Married filing separately, Community property states. How do i file my taxes from 2012 Medical and dental expenses, Community property states. How do i file my taxes from 2012 Commuting expenses, Commuting expenses. How do i file my taxes from 2012 , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. How do i file my taxes from 2012 Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. How do i file my taxes from 2012 Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. How do i file my taxes from 2012 Unemployment, Unemployment compensation. How do i file my taxes from 2012 Computation of tax, Computations Equal amounts, Equal amounts. How do i file my taxes from 2012 Negative amounts, Negative amounts. How do i file my taxes from 2012 Rounding off dollars, Rounding off dollars. How do i file my taxes from 2012 Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. How do i file my taxes from 2012 , Condemnations. How do i file my taxes from 2012 Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. How do i file my taxes from 2012 Period of ownership and use, Previous home destroyed or condemned. How do i file my taxes from 2012 Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. How do i file my taxes from 2012 Constructive receipt of income, Constructive receipt. How do i file my taxes from 2012 , Payment to an agent. How do i file my taxes from 2012 , Constructive receipt. How do i file my taxes from 2012 Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. How do i file my taxes from 2012 , Contributions, Table 24-1. How do i file my taxes from 2012 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations, How To Report (see also Campaign contributions) (see also Charitable contributions) Nontaxable combat pay, Nontaxable combat pay. How do i file my taxes from 2012 Political, Political Contributions Reservist repayments, Qualified reservist repayments. How do i file my taxes from 2012 Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. How do i file my taxes from 2012 Related party transactions, Losses on sales or trades of property. How do i file my taxes from 2012 Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. How do i file my taxes from 2012 Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. How do i file my taxes from 2012 Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. How do i file my taxes from 2012 Cooperative housing Dwelling unit used as home, Introduction Mortgage interest statements, Form 1098, Mortgage Interest Statement Real estate taxes, deduction of, Tenant-shareholders in a cooperative housing corporation. How do i file my taxes from 2012 Sale or trade of Form 1099-S to report, Form 1099-S transactions. How do i file my taxes from 2012 Period of ownership and use, Cooperative apartment. How do i file my taxes from 2012 Cooperatives Patronage dividends, Patronage dividends. How do i file my taxes from 2012 Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. How do i file my taxes from 2012 Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. How do i file my taxes from 2012 , Losses on sales or trades of property. How do i file my taxes from 2012 Director fees as self-employment income, Corporate director. How do i file my taxes from 2012 Reorganizations and nontaxable trade of stock, Corporate reorganizations. How do i file my taxes from 2012 Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. How do i file my taxes from 2012 Medical and Dental Expenses Checklist. How do i file my taxes from 2012 See Publication 502 for more information about these and other expenses. How do i file my taxes from 2012 Cosmetics Not deductible as medical expense, Table 21-1. How do i file my taxes from 2012 Medical and Dental Expenses Checklist. How do i file my taxes from 2012 See Publication 502 for more information about these and other expenses. How do i file my taxes from 2012 Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. How do i file my taxes from 2012 , Partly taxable. How do i file my taxes from 2012 Cost-of-living allowances, Government cost-of-living allowances. How do i file my taxes from 2012 Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. How do i file my taxes from 2012 Examples of Charitable Contributions—A Quick Check, Membership fees or dues. How do i file my taxes from 2012 Entertainment expense deduction not allowed, Club dues and membership fees. How do i file my taxes from 2012 Coupon bonds, Coupon bonds. How do i file my taxes from 2012 Court awards and damages (see Damages from lawsuits) Cousin, Cousin. How do i file my taxes from 2012 Coverdell ESAs Additional tax on, Other taxes. How do i file my taxes from 2012 CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. How do i file my taxes from 2012 Charitable contributions charged to, Credit card. How do i file my taxes from 2012 Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. How do i file my taxes from 2012 , Credit for child and dependent care expenses. How do i file my taxes from 2012 Credit for prior year minimum tax Nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Credit for the elderly or the disabled, Credit for the elderly or the disabled. How do i file my taxes from 2012 , Credit for the elderly or the disabled. How do i file my taxes from 2012 Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. How do i file my taxes from 2012 Credit reports Costs not included in property basis, Settlement costs. How do i file my taxes from 2012 Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. How do i file my taxes from 2012 , Earned income credit. How do i file my taxes from 2012 , Credit for child and dependent care expenses. How do i file my taxes from 2012 , Credit for the elderly or the disabled. How do i file my taxes from 2012 , Earned income credit. How do i file my taxes from 2012 , Credit for child and dependent care expenses. How do i file my taxes from 2012 , Credit for the elderly or the disabled. How do i file my taxes from 2012 , Earned income credit. How do i file my taxes from 2012 Alternative motor vehicle, Alternative Motor Vehicle Credit American opportunity, Special Rules Build America bonds (see Credit to holders of tax credit bonds) Capital gains, undistributed, credit for tax on, Undistributed capital gains of mutual funds and REITs. How do i file my taxes from 2012 , Credit for Tax on Undistributed Capital Gain Child and dependent care, Child and Dependent Care Credit (see Child and dependent care credit) Child tax (see Child tax credit) Clean renewable energy bonds (see Credit to holders of tax credit bonds) Earned income, Earned Income Credit (EIC) (see Earned income credit) Elderly or the disabled, Credit for the Elderly or the Disabled Excess withholding, Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Foreign tax, Foreign Tax Credit Health coverage, Health Coverage Tax Credit Lifetime learning (see Lifetime learning credit) Mortgage interest, Mortgage Interest Credit Nonrefundable credits, Nonrefundable Credits Plug-in electric drive motor vehicle, Plug-in Electric Drive Motor Vehicle Credit Prior year minimum tax (AMT), nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Qualified energy conservation bonds (see Credit to holders of tax credit bonds) Qualified school construction bonds (see Credit to holders of tax credit bonds) Qualified zone academy bonds (see Credit to holders of tax credit bonds) Refundable credits, Refundable Credits Residential energy, Residential Energy Credits Retirement savings contribution, Retirement Savings Contributions Credit (Saver's Credit) Cremation Not deductible as medical expense, Table 21-1. How do i file my taxes from 2012 Medical and Dental Expenses Checklist. How do i file my taxes from 2012 See Publication 502 for more information about these and other expenses. How do i file my taxes from 2012 Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. How do i file my taxes from 2012 Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. How do i file my taxes from 2012 Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. How do i file my taxes from 2012 Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. How do i file my taxes from 2012 D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. How do i file my taxes from 2012 , Disaster relief. How do i file my taxes from 2012 (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. How do i file my taxes from 2012 Medical expenses as part of settlement, Damages for Personal Injuries Dating your return, Signatures Daycare centers, You can use Form 1040A if all of the following apply. How do i file my taxes from 2012 , Childcare providers. How do i file my taxes from 2012 , Care outside your home. How do i file my taxes from 2012 (see also Child and dependent care credit) (see also Child care) De minimis benefits, De Minimis (Minimal) Benefits Deadlines (see Due dates) Death (see Decedents) Death benefits Accelerated, Accelerated Death Benefits, Exclusion for terminal illness. How do i file my taxes from 2012 Life insurance proceeds (see Life insurance) Public safety officers who died or were killed in line of duty, tax exclusion, Public Safety Officer Killed in the Line of Duty Death of child, Death or birth of child. How do i file my taxes from 2012 Death of dependent, Death or birth. How do i file my taxes from 2012 Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. How do i file my taxes from 2012 , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. How do i file my taxes from 2012 Paid by another, Debts paid for you. How do i file my taxes from 2012 Payoff of debt included in sales transaction, Debt paid off. How do i file my taxes from 2012 Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. How do i file my taxes from 2012 Refund offset against, Refunds. How do i file my taxes from 2012 , Offset against debts. How do i file my taxes from 2012 Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. How do i file my taxes from 2012 Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. How do i file my taxes from 2012 Due dates, Filing for a decedent. How do i file my taxes from 2012 Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. How do i file my taxes from 2012 Spouse's death, Spouse died during the year. How do i file my taxes from 2012 , Spouse died. How do i file my taxes from 2012 Standard deduction, Decedent's final return. How do i file my taxes from 2012 Transfer of property at death, Other property transactions. How do i file my taxes from 2012 Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. How do i file my taxes from 2012 Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. How do i file my taxes from 2012 , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. How do i file my taxes from 2012 , Meals and Incidental Expenses, Entertainment Expenses (see also Bad debts) (see also Capital losses) (see also Entertainment expenses) (see also Personal exemption) (see also Points) (see also Recovery of amounts previously deducted) (see also Standard deduction) Alimony, deductible by payer, How To Deduct Alimony Paid Casualty losses, Casualty and Theft Losses of Income-Producing Property (see Capital losses) Changing claim after filing, need to amend, Amended Returns and Claims for Refund Charitable contributions, Contributions, How To Report (see also Charitable contributions) Dental expenses (see Medical and dental expenses) Depreciation, Depreciation and section 179 deduction. How do i file my taxes from 2012 Educator expenses, Educator Expenses Estate, Excess Deductions of an Estate Fee-basis government officials, Special Rules Impairment-related work expenses, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. How do i file my taxes from 2012 Interest (see Interest payments) Investment expenses, Investment expenses. How do i file my taxes from 2012 IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. How do i file my taxes from 2012 Medical and Dental Expenses Checklist. How do i file my taxes from 2012 See Publication 502 for more information about these and other expenses. How do i file my taxes from 2012 Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. How do i file my taxes from 2012 (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. How do i file my taxes from 2012 Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. How do i file my taxes from 2012 Performing artists' expenses, Expenses of certain performing artists. How do i file my taxes from 2012 Prepaid insurance premiums, Prepaid insurance premiums. How do i file my taxes from 2012 Prescription medicines, Table 21-1. How do i file my taxes from 2012 Medical and Dental Expenses Checklist. How do i file my taxes from 2012 See Publication 502 for more information about these and other expenses. How do i file my taxes from 2012 Rental expenses, When to deduct. How do i file my taxes from 2012 Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. How do i file my taxes from 2012 Car expenses, Depreciation and section 179 deductions. How do i file my taxes from 2012 Self-employed persons Health insurance premiums, Health Insurance Costs for Self-Employed Persons Social security and railroad retirement benefits, Deductions Related to Your Benefits Standard deduction, Standard Deduction, Married persons who filed separate returns. How do i file my taxes from 2012 Stop-smoking programs, Table 21-1. How do i file my taxes from 2012 Medical and Dental Expenses Checklist. How do i file my taxes from 2012 See Publication 502 for more information about these and other expenses. How do i file my taxes from 2012 Student loan interest deduction (see Student loans) Theft loss, Casualty and Theft Losses of Income-Producing Property Transportation expenses (see Travel and transportation expenses) Union dues (see Labor unions) Work-related education, What Expenses Can Be Deducted Deeds Preparation costs for, Amounts charged for services. How do i file my taxes from 2012 Recording fees, basis to include, Real estate taxes. How do i file my taxes from 2012 Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. How do i file my taxes from 2012 Nonqualified plans, Nonqualified deferred compensation plans. How do i file my taxes from 2012 Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. How do i file my taxes from 2012 Delivery services, Private delivery services. How do i file my taxes from 2012 Business-related travel expense, Table 26-1. How do i file my taxes from 2012 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. How do i file my taxes from 2012 Demutualization of life insurance companies, Demutualization of life insurance companies. How do i file my taxes from 2012 Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. How do i file my taxes from 2012 Medical and Dental Expenses Checklist. How do i file my taxes from 2012 See Publication 502 for more information about these and other expenses. How do i file my taxes from 2012 Dependent care Benefits, Dependent care benefits. How do i file my taxes from 2012 , Dependent Care Benefits Center, Dependent care center. How do i file my taxes from 2012 Credit for, Child and Dependent Care Credit Dependent taxpayer test, Dependent Taxpayer Test Dependents, Who Should File, You can use Form 1040A if all of the following apply. How do i file my taxes from 2012 , Exception for adopted child. How do i file my taxes from 2012 , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). How do i file my taxes from 2012 (see also Child tax credit) Birth of, Death or birth. How do i file my taxes from 2012 Born and died within year, Exception. How do i file my taxes from 2012 , Born and died in 2013. How do i file my taxes from 2012 Death of, Death or birth. How do i file my taxes from 2012 Deceased dependent's medical and dental expenses, What if you pay medical expenses of a deceased spouse or dependent? Disabled dependent care expenses, deduction for, Disabled Dependent Care Expenses Exemption for, Exemptions for Dependents Filing requirements, Child's earnings. How do i file my taxes from 2012 Earned income, unearned income, and gross income levels (Table 1-2), Do I Have To File a Return? Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Medical and dental expenses, Dependent Qualifying child, Qualifying Child, Qualifying Child Qualifying relative, Qualifying Relative, Qualifying Child Social security number, Dependent's SSN. How do i file my taxes from 2012 Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). How do i file my taxes from 2012 , Taxpayer identification numbers for aliens. How do i file my taxes from 2012 Alien dependents, Born and died in 2013. How do i file my taxes from 2012 Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. How do i file my taxes from 2012 Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. How do i file my taxes from 2012 Deposits, Fees and deposits. How do i file my taxes from 2012 Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. How do i file my taxes from 2012 Depreciation Adjustment to basis for, Depreciation and section 179 deduction. How do i file my taxes from 2012 Cars, Depreciation and section 179 deductions. How do i file my taxes from 2012 Change of use of property, Basis for depreciation. How do i file my taxes from 2012 Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. How do i file my taxes from 2012 Form 4562 Rental property depreciation, Depreciation Home computer, Depreciation on Home Computer Property used in trade or business, as noncapital assets, Capital Assets and Noncapital Assets Real property Gain from disposition of property, Depreciation after May 6, 1997. How do i file my taxes from 2012 Land, no depreciation of, Land. How do i file my taxes from 2012 Rental property, Depreciation. How do i file my taxes from 2012 , Depreciation Designated Roth Account Defined. How do i file my taxes from 2012 , Designated Roth accounts. How do i file my taxes from 2012 Designated Roth account, Designated Roth accounts. How do i file my taxes from 2012 , Designated Roth accounts. How do i file my taxes from 2012 Destroyed records, Destroyed records. How do i file my taxes from 2012 Diaper service, Table 21-1. How do i file my taxes from 2012 Medical and Dental Expenses Checklist. How do i file my taxes from 2012 See Publication 502 for more information about these and other expenses. How do i file my taxes from 2012 Differential wage payments, Differential wage payments. How do i file my taxes from 2012 Differential wages Wages for reservists Military reserves, Differential wage payments. How do i file my taxes from 2012 Direct deposit of refunds, Refunds Directors' fees, Corporate director. How do i file my taxes from 2012 Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. How do i file my taxes from 2012 , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. How do i file my taxes from 2012 Armed forces, Disability. How do i file my taxes from 2012 Blind (see Blind persons) Cafeteria plans, Cafeteria plans. How do i file my taxes from 2012 Credit for (see Elderly or disabled, credit for) Dependent who is disabled, deduction for care expenses, Disabled Dependent Care Expenses Guide dogs, deductible as medical expense, Table 21-1. How do i file my taxes from 2012 Medical and Dental Expenses Checklist. How do i file my taxes from 2012 See Publication 502 for more information about these and other expenses. How do i file my taxes from 2012 Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. How do i file my taxes from 2012 Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. How do i file my taxes from 2012 Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. How do i file my taxes from 2012 Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. How do i file my taxes from 2012 Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. How do i file my taxes from 2012 Social security and railroad retirement benefits, deductions for, Disability payments. How do i file my taxes from 2012 Special school or home for, deductibility of medical expense, Table 21-1. How do i file my taxes from 2012 Medical and Dental Expenses Checklist. How do i file my taxes from 2012 See Publication 502 for more information about these and other expenses. How do i file my taxes from 2012 Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. How do i file my taxes from 2012 Workers' compensation, Workers' Compensation Disability Income, Disability income. How do i file my taxes from 2012 Disability benefits Earned income credit, Form 4029. How do i file my taxes from 2012 Disability insurance payments Earned income credit, Disability insurance payments. How do i file my taxes from 2012 Disability, permanent and total disability, Permanent and total disability. How do i file my taxes from 2012 Disabled Child, Permanently and totally disabled. How do i file my taxes from 2012 Dependent, Disabled dependent working at sheltered workshop. How do i file my taxes from 2012 Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. How do i file my taxes from 2012 , Disaster relief payments. How do i file my taxes from 2012 , Disaster relief. How do i file my taxes from 2012 (see also Terrorist attacks) Cash gifts to victims, Cash gifts. How do i file my taxes from 2012 Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. How do i file my taxes from 2012 Unemployment assistance, Types of unemployment compensation. How do i file my taxes from 2012 Employer's emergency disaster fund, Employer's emergency disaster fund. How do i file my taxes from 2012 Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. How do i file my taxes from 2012 Grants or payments, Disaster relief grants. How do i file my taxes from 2012 Replacement of lost or destroyed property, Disaster relief. How do i file my taxes from 2012 Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. How do i file my taxes from 2012 , Adjusted Basis Disclosure statement, Disclosure statement. How do i file my taxes from 2012 Discount, bonds and notes issued at, Original Issue Discount (OID) Discounted debt instruments Capital gain or loss, Discounted Debt Instruments Discounts Employee discounts, effect on basis, Bargain purchases. How do i file my taxes from 2012 Distributions, Eligible rollover distributions. How do i file my taxes from 2012 (see also Rollovers) Early (see Early withdrawal from deferred interest account) Liquidating distributions, Liquidating Distributions Lump sum (see Lump-sum distributions) Nondividend distributions, Nondividend Distributions Qualified charitable, Qualified charitable distributions (QCD). How do i file my taxes from 2012 Qualified reservist, Qualified reservist distributions. How do i file my taxes from 2012 Required minimum distributions, Required distributions. How do i file my taxes from 2012 , Required distributions. How do i file my taxes from 2012 , When Must You Withdraw IRA Assets? (Required Minimum Distributions) (see also Individual retirement arrangements (IRAs)) (see also Pensions) Return of capital, Nondividend Distributions District of Columbia First-time homebuyer credit, Decreases to basis. How do i file my taxes from 2012 Dividends, Dividends and Other Distributions, Form 1099-DIV. How do i file my taxes from 2012 , More information. How do i file my taxes from 2012 (see also Form 1099-DIV) Alaska Permanent Fund (see Alaska Permanent Fund dividends) As stock dividends and stock rights, Distributions of Stock and Stock Rights Backup withholding, Backup withholding. How do i file my taxes from 2012 Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. How do i file my taxes from 2012 Buying more stock with, Dividends Used to Buy More Stock Defined, Introduction Exempt-interest dividends, Other Distributions Expenses related to, deduction of, Expenses related to dividend income. How do i file my taxes from 2012 Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. How do i file my taxes from 2012 Insurance dividends, Dividends on insurance policies. How do i file my taxes from 2012 Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. How do i file my taxes from 2012 Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. How do i file my taxes from 2012 Qualified, Qualified Dividends, Qualified dividends. How do i file my taxes from 2012 Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. How do i file my taxes from 2012 Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. How do i file my taxes from 2012 Sold stock, Dividends on stock sold. How do i file my taxes from 2012 Stockholder debts when canceled as, Stockholder debt. How do i file my taxes from 2012 Veterans' insurance, Dividends on veterans' insurance. How do i file my taxes from 2012 Divorced parents, Children of divorced or separated parents (or parents who live apart). How do i file my taxes from 2012 , Applying this special rule to divorced or separated parents (or parents who live apart). How do i file my taxes from 2012 Divorced taxpayers, Alimony. How do i file my taxes from 2012 (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. How do i file my taxes from 2012 Child custody, Custodial parent and noncustodial parent. How do i file my taxes from 2012 Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. How do i file my taxes from 2012 Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. How do i file my taxes from 2012 , Divorced persons. How do i file my taxes from 2012 IRAs, Kay Bailey Hutchison Spousal IRA. How do i file my taxes from 2012 , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. How do i file my taxes from 2012 Mortgage interest, payment as alimony, Divorced or separated individuals. How do i file my taxes from 2012 Personal exemption, Divorced or separated spouse. How do i file my taxes from 2012 Real estate taxes, allocation of, Divorced individuals. How do i file my taxes from 2012 Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. How do i file my taxes from 2012 Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. How do i file my taxes from 2012 Domestic help Withholding, Household workers. How do i file my taxes from 2012 Domestic help, no exemption for, Housekeepers, maids, or servants. How do i file my taxes from 2012
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Tax Information for Contributors

Organizations Eligible to Receive Tax-Deductible Charitable Contributions
A searchable database of organizations eligible to receive tax-deductible charitable contributions.

Web-Based Mini-Course - Deducting Charitable Contributions
A short course to help charities and contributors understand what is a deductible charitable contribution and what is not. Also covers amount and types of deductible contributions, what records to keep and how to report contributions.

Tax information on donated property
How donors, charities, and tax professionals must report non-cash charitable contributions.

Charitable Contributions - YouTube video
YouTube video on Charitable Contributions.

Substantiating Charitable Contributions
A brief description of the disclosure and substantiation requirements for contributions to charitable organizations.

Tips for Taxpayers Making Charitable Donations
Tips to ensure that contributions pay off on your tax return.

Special Charitable Contributions for Certain IRA Owners
Tax tips for donating IRA funds to charitable organizations.

Form 990 Resources and Tools for the General Public
Form 990 Resources and Tools for the General Public

Page Last Reviewed or Updated: 30-Mar-2014

The How Do I File My Taxes From 2012

How do i file my taxes from 2012 23. How do i file my taxes from 2012   Interest Expense Table of Contents Introduction Useful Items - You may want to see: Home Mortgage InterestAmount Deductible Points Mortgage Insurance Premiums Form 1098, Mortgage Interest Statement Investment InterestInvestment Property Allocation of Interest Expense Limit on Deduction Items You Cannot DeductPersonal Interest Allocation of Interest How To ReportMore than one borrower. How do i file my taxes from 2012 Mortgage proceeds used for business or investment. How do i file my taxes from 2012 Introduction This chapter discusses what interest expenses you can deduct. How do i file my taxes from 2012 Interest is the amount you pay for the use of borrowed money. How do i file my taxes from 2012 The following are types of interest you can deduct as itemized deductions on Schedule A (Form 1040). How do i file my taxes from 2012 Home mortgage interest, including certain points and mortgage insurance premiums. How do i file my taxes from 2012 Investment interest. How do i file my taxes from 2012 This chapter explains these deductions. How do i file my taxes from 2012 It also explains where to deduct other types of interest and lists some types of interest you cannot deduct. How do i file my taxes from 2012 Use Table 23-1 to find out where to get more information on various types of interest, including investment interest. How do i file my taxes from 2012 Useful Items - You may want to see: Publication 936 Home Mortgage Interest Deduction 550 Investment Income and Expenses Home Mortgage Interest Generally, home mortgage interest is any interest you pay on a loan secured by your home (main home or a second home). How do i file my taxes from 2012 The loan may be a mortgage to buy your home, a second mortgage, a line of credit, or a home equity loan. How do i file my taxes from 2012 You can deduct home mortgage interest if all the following conditions are met. How do i file my taxes from 2012 You file Form 1040 and itemize deductions on Schedule A (Form 1040). How do i file my taxes from 2012 The mortgage is a secured debt on a qualified home in which you have an ownership interest. How do i file my taxes from 2012 (Generally, your mortgage is a secured debt if you put your home up as collateral to protect the interest of the lender. How do i file my taxes from 2012 The term “qualified home” means your main home or second home. How do i file my taxes from 2012 For details, see Publication 936. How do i file my taxes from 2012 )  Both you and the lender must intend that the loan be repaid. How do i file my taxes from 2012 Amount Deductible In most cases, you can deduct all of your home mortgage interest. How do i file my taxes from 2012 How much you can deduct depends on the date of the mortgage, the amount of the mortgage, and how you use the mortgage proceeds. How do i file my taxes from 2012 Fully deductible interest. How do i file my taxes from 2012   If all of your mortgages fit into one or more of the following three categories at all times during the year, you can deduct all of the interest on those mortgages. How do i file my taxes from 2012 (If any one mortgage fits into more than one category, add the debt that fits in each category to your other debt in the same category. How do i file my taxes from 2012 )   The three categories are as follows: Mortgages you took out on or before October 13, 1987 (called grandfathered debt). How do i file my taxes from 2012 Mortgages you took out after October 13, 1987, to buy, build, or improve your home (called home acquisition debt), but only if throughout 2013 these mortgages plus any grandfathered debt totaled $1 million or less ($500,000 or less if married filing separately). How do i file my taxes from 2012 Mortgages you took out after October 13, 1987, other than to buy, build, or improve your home (called home equity debt), but only if throughout 2013 these mortgages totaled $100,000 or less ($50,000 or less if married filing separately) and totaled no more than the fair market value of your home reduced by (1) and (2). How do i file my taxes from 2012 The dollar limits for the second and third categories apply to the combined mortgages on your main home and second home. How do i file my taxes from 2012   See Part II of Publication 936 for more detailed definitions of grandfathered, home acquisition, and home equity debt. How do i file my taxes from 2012    You can use Figure 23-A to check whether your home mortgage interest is fully deductible. How do i file my taxes from 2012 Figure 23-A. How do i file my taxes from 2012 Is My Home Mortgage Interest Fully Deductible? Please click here for the text description of the image. How do i file my taxes from 2012 Figure 23-A. How do i file my taxes from 2012 Is My Interest Fully Deductible? Limits on deduction. How do i file my taxes from 2012   You cannot fully deduct interest on a mortgage that does not fit into any of the three categories listed earlier. How do i file my taxes from 2012 If this applies to you, see Part II of Publication 936 to figure the amount of interest you can deduct. How do i file my taxes from 2012 Special Situations This section describes certain items that can be included as home mortgage interest and others that cannot. How do i file my taxes from 2012 It also describes certain special situations that may affect your deduction. How do i file my taxes from 2012 Late payment charge on mortgage payment. How do i file my taxes from 2012   You can deduct as home mortgage interest a late payment charge if it was not for a specific service performed in connection with your mortgage loan. How do i file my taxes from 2012 Mortgage prepayment penalty. How do i file my taxes from 2012   If you pay off your home mortgage early, you may have to pay a penalty. How do i file my taxes from 2012 You can deduct that penalty as home mortgage interest provided the penalty is not for a specific service performed or cost incurred in connection with your mortgage loan. How do i file my taxes from 2012 Sale of home. How do i file my taxes from 2012   If you sell your home, you can deduct your home mortgage interest (subject to any limits that apply) paid up to, but not including, the date of sale. How do i file my taxes from 2012 Example. How do i file my taxes from 2012 John and Peggy Harris sold their home on May 7. How do i file my taxes from 2012 Through April 30, they made home mortgage interest payments of $1,220. How do i file my taxes from 2012 The settlement sheet for the sale of the home showed $50 interest for the 6-day period in May up to, but not including, the date of sale. How do i file my taxes from 2012 Their mortgage interest deduction is $1,270 ($1,220 + $50). How do i file my taxes from 2012 Prepaid interest. How do i file my taxes from 2012   If you pay interest in advance for a period that goes beyond the end of the tax year, you must spread this interest over the tax years to which it applies. How do i file my taxes from 2012 You can deduct in each year only the interest that qualifies as home mortgage interest for that year. How do i file my taxes from 2012 However, there is an exception that applies to points, discussed later. How do i file my taxes from 2012 Mortgage interest credit. How do i file my taxes from 2012   You may be able to claim a mortgage interest credit if you were issued a mortgage credit certificate (MCC) by a state or local government. How do i file my taxes from 2012 Figure the credit on Form 8396, Mortgage Interest Credit. How do i file my taxes from 2012 If you take this credit, you must reduce your mortgage interest deduction by the amount of the credit. How do i file my taxes from 2012   For more information on the credit, see chapter 37. How do i file my taxes from 2012 Ministers' and military housing allowance. How do i file my taxes from 2012   If you are a minister or a member of the uniformed services and receive a housing allowance that is not taxable, you can still deduct your home mortgage interest. How do i file my taxes from 2012 Hardest Hit Fund and Emergency Homeowners' Loan Programs. How do i file my taxes from 2012   You can use a special method to compute your deduction for mortgage interest and real estate taxes on your main home if you meet the following two conditions. How do i file my taxes from 2012 You received assistance under: A State Housing Finance Agency (State HFA) Hardest Hit Fund program in which program payments could be used to pay mortgage interest, or An Emergency Homeowners' Loan Program administered by the Department of Housing and Urban Development (HUD) or a state. How do i file my taxes from 2012 You meet the rules to deduct all of the mortgage interest on your loan and all of the real estate taxes on your main home. How do i file my taxes from 2012 If you meet these tests, then you can deduct all of the payments you actually made during the year to your mortgage servicer, the State HFA, or HUD on the home mortgage (including the amount shown on box 3 of Form 1098-MA, Mortgage Assistance Payments), but not more than the sum of the amounts shown on Form 1098, Mortgage Interest Statement, in box 1 (mortgage interest received from payer(s) / borrower(s)), box 4 (mortgage insurance premiums) and box 5 (real property taxes). How do i file my taxes from 2012 However, you are not required to use this special method to compute your deduction for mortgage interest and real estate taxes on your main home. How do i file my taxes from 2012 Mortgage assistance payments under section 235 of the National Housing Act. How do i file my taxes from 2012   If you qualify for mortgage assistance payments for lower-income families under section 235 of the National Housing Act, part or all of the interest on your mortgage may be paid for you. How do i file my taxes from 2012 You cannot deduct the interest that is paid for you. How do i file my taxes from 2012 No other effect on taxes. How do i file my taxes from 2012   Do not include these mortgage assistance payments in your income. How do i file my taxes from 2012 Also, do not use these payments to reduce other deductions, such as real estate taxes. How do i file my taxes from 2012 Divorced or separated individuals. How do i file my taxes from 2012   If a divorce or separation agreement requires you or your spouse or former spouse to pay home mortgage interest on a home owned by both of you, the payment of interest may be alimony. How do i file my taxes from 2012 See the discussion of Payments for jointly-owned home in chapter 18. How do i file my taxes from 2012 Redeemable ground rents. How do i file my taxes from 2012   If you make annual or periodic rental payments on a redeemable ground rent, you can deduct them as mortgage interest. How do i file my taxes from 2012   Payments made to end the lease and to buy the lessor's entire interest in the land are not deductible as mortgage interest. How do i file my taxes from 2012 For more information, see Publication 936. How do i file my taxes from 2012 Nonredeemable ground rents. How do i file my taxes from 2012   Payments on a nonredeemable ground rent are not mortgage interest. How do i file my taxes from 2012 You can deduct them as rent if they are a business expense or if they are for rental property. How do i file my taxes from 2012 Reverse mortgages. How do i file my taxes from 2012   A reverse mortgage is a loan where the lender pays you (in a lump sum, a monthly advance, a line of credit, or a combination of all three) while you continue to live in your home. How do i file my taxes from 2012 With a reverse mortgage, you retain title to your home. How do i file my taxes from 2012 Depending on the plan, your reverse mortgage becomes due with interest when you move, sell your home, reach the end of a pre-selected loan period, or die. How do i file my taxes from 2012 Because reverse mortgages are considered loan advances and not income, the amount you receive is not taxable. How do i file my taxes from 2012 Any interest (including original issue discount) accrued on a reverse mortgage is not deductible until the loan is paid in full. How do i file my taxes from 2012 Your deduction may be limited because a reverse mortgage loan generally is subject to the limit on Home Equity Debt discussed in Publication 936. How do i file my taxes from 2012 Rental payments. How do i file my taxes from 2012   If you live in a house before final settlement on the purchase, any payments you make for that period are rent and not interest. How do i file my taxes from 2012 This is true even if the settlement papers call them interest. How do i file my taxes from 2012 You cannot deduct these payments as home mortgage interest. How do i file my taxes from 2012 Mortgage proceeds invested in tax-exempt securities. How do i file my taxes from 2012   You cannot deduct the home mortgage interest on grandfathered debt or home equity debt if you used the proceeds of the mortgage to buy securities or certificates that produce tax-free income. How do i file my taxes from 2012 “Grandfathered debt” and “home equity debt” are defined earlier under Amount Deductible. How do i file my taxes from 2012 Refunds of interest. How do i file my taxes from 2012   If you receive a refund of interest in the same tax year you paid it, you must reduce your interest expense by the amount refunded to you. How do i file my taxes from 2012 If you receive a refund of interest you deducted in an earlier year, you generally must include the refund in income in the year you receive it. How do i file my taxes from 2012 However, you need to include it only up to the amount of the deduction that reduced your tax in the earlier year. How do i file my taxes from 2012 This is true whether the interest overcharge was refunded to you or was used to reduce the outstanding principal on your mortgage. How do i file my taxes from 2012    If you received a refund of interest you overpaid in an earlier year, you generally will receive a Form 1098, Mortgage Interest Statement, showing the refund in box 3. How do i file my taxes from 2012 For information about Form 1098, see Form 1098, Mortgage Interest Statement , later. How do i file my taxes from 2012   For more information on how to treat refunds of interest deducted in earlier years, see Recoveries in chapter 12. How do i file my taxes from 2012 Points The term “points” is used to describe certain charges paid, or treated as paid, by a borrower to obtain a home mortgage. How do i file my taxes from 2012 Points may also be called loan origination fees, maximum loan charges, loan discount, or discount points. How do i file my taxes from 2012 A borrower is treated as paying any points that a home seller pays for the borrower's mortgage. How do i file my taxes from 2012 See Points paid by the seller , later. How do i file my taxes from 2012 General Rule You generally cannot deduct the full amount of points in the year paid. How do i file my taxes from 2012 Because they are prepaid interest, you generally deduct them ratably over the life (term) of the mortgage. How do i file my taxes from 2012 See Deduction Allowed Ratably , next. How do i file my taxes from 2012 For exceptions to the general rule, see Deduction Allowed in Year Paid , later. How do i file my taxes from 2012 Deduction Allowed Ratably If you do not meet the tests listed under Deduction Allowed in Year Paid , later, the loan is not a home improvement loan, or you choose not to deduct your points in full in the year paid, you can deduct the points ratably (equally) over the life of the loan if you meet all the following tests. How do i file my taxes from 2012 You use the cash method of accounting. How do i file my taxes from 2012 This means you report income in the year you receive it and deduct expenses in the year you pay them. How do i file my taxes from 2012 Most individuals use this method. How do i file my taxes from 2012 Your loan is secured by a home. How do i file my taxes from 2012 (The home does not need to be your main home. How do i file my taxes from 2012 ) Your loan period is not more than 30 years. How do i file my taxes from 2012 If your loan period is more than 10 years, the terms of your loan are the same as other loans offered in your area for the same or longer period. How do i file my taxes from 2012 Either your loan amount is $250,000 or less, or the number of points is not more than: 4, if your loan period is 15 years or less, or 6, if your loan period is more than 15 years. How do i file my taxes from 2012 Deduction Allowed in Year Paid You can fully deduct points in the year paid if you meet all the following tests. How do i file my taxes from 2012 (You can use Figure 23-B as a quick guide to see whether your points are fully deductible in the year paid. How do i file my taxes from 2012 ) Your loan is secured by your main home. How do i file my taxes from 2012 (Your main home is the one you ordinarily live in most of the time. How do i file my taxes from 2012 ) Paying points is an established business practice in the area where the loan was made. How do i file my taxes from 2012 The points paid were not more than the points generally charged in that area. How do i file my taxes from 2012 You use the cash method of accounting. How do i file my taxes from 2012 This means you report income in the year you receive it and deduct expenses in the year you pay them. How do i file my taxes from 2012 (If you want more information about this method, see Accounting Methods in chapter 1. How do i file my taxes from 2012 ) The points were not paid in place of amounts that ordinarily are stated separately on the settlement statement, such as appraisal fees, inspection fees, title fees, attorney fees, and property taxes. How do i file my taxes from 2012 The funds you provided at or before closing, plus any points the seller paid, were at least as much as the points charged. How do i file my taxes from 2012 The funds you provided are not required to have been applied to the points. How do i file my taxes from 2012 They can include a down payment, an escrow deposit, earnest money, and other funds you paid at or before closing for any purpose. How do i file my taxes from 2012 You cannot have borrowed these funds from your lender or mortgage broker. How do i file my taxes from 2012 You use your loan to buy or build your main home. How do i file my taxes from 2012 The points were computed as a percentage of the principal amount of the mortgage. How do i file my taxes from 2012 The amount is clearly shown on the settlement statement (such as the Settlement Statement, Form HUD-1) as points charged for the mortgage. How do i file my taxes from 2012 The points may be shown as paid from either your funds or the seller's. How do i file my taxes from 2012 Figure 23-B. How do i file my taxes from 2012 Are My Points Fully Deductible This Year? Please click here for the text description of the image. How do i file my taxes from 2012 Figure 23-B. How do i file my taxes from 2012 Are My Points Fully Deductible This Year? Note. How do i file my taxes from 2012 If you meet all of these tests, you can choose to either fully deduct the points in the year paid, or deduct them over the life of the loan. How do i file my taxes from 2012 Home improvement loan. How do i file my taxes from 2012   You can also fully deduct in the year paid points paid on a loan to improve your main home, if tests (1) through (6) are met. How do i file my taxes from 2012 Second home. How do i file my taxes from 2012 You cannot fully deduct in the year paid points you pay on loans secured by your second home. How do i file my taxes from 2012 You can deduct these points only over the life of the loan. How do i file my taxes from 2012 Refinancing. How do i file my taxes from 2012   Generally, points you pay to refinance a mortgage are not deductible in full in the year you pay them. How do i file my taxes from 2012 This is true even if the new mortgage is secured by your main home. How do i file my taxes from 2012   However, if you use part of the refinanced mortgage proceeds to improve your main home and you meet the first 6 tests listed under Deduction Allowed in Year Paid , earlier, you can fully deduct the part of the points related to the improvement in the year you paid them with your own funds. How do i file my taxes from 2012 You can deduct the rest of the points over the life of the loan. How do i file my taxes from 2012 Example 1. How do i file my taxes from 2012 In 1998, Bill Fields got a mortgage to buy a home. How do i file my taxes from 2012 In 2013, Bill refinanced that mortgage with a 15-year $100,000 mortgage loan. How do i file my taxes from 2012 The mortgage is secured by his home. How do i file my taxes from 2012 To get the new loan, he had to pay three points ($3,000). How do i file my taxes from 2012 Two points ($2,000) were for prepaid interest, and one point ($1,000) was charged for services, in place of amounts that ordinarily are stated separately on the settlement statement. How do i file my taxes from 2012 Bill paid the points out of his private funds, rather than out of the proceeds of the new loan. How do i file my taxes from 2012 The payment of points is an established practice in the area, and the points charged are not more than the amount generally charged there. How do i file my taxes from 2012 Bill's first payment on the new loan was due July 1. How do i file my taxes from 2012 He made six payments on the loan in 2013 and is a cash basis taxpayer. How do i file my taxes from 2012 Bill used the funds from the new mortgage to repay his existing mortgage. How do i file my taxes from 2012 Although the new mortgage loan was for Bill's continued ownership of his main home, it was not for the purchase or improvement of that home. How do i file my taxes from 2012 He cannot deduct all of the points in 2013. How do i file my taxes from 2012 He can deduct two points ($2,000) ratably over the life of the loan. How do i file my taxes from 2012 He deducts $67 [($2,000 ÷ 180 months) × 6 payments] of the points in 2013. How do i file my taxes from 2012 The other point ($1,000) was a fee for services and is not deductible. How do i file my taxes from 2012 Example 2. How do i file my taxes from 2012 The facts are the same as in Example 1, except that Bill used $25,000 of the loan proceeds to improve his home and $75,000 to repay his existing mortgage. How do i file my taxes from 2012 Bill deducts 25% ($25,000 ÷ $100,000) of the points ($2,000) in 2013. How do i file my taxes from 2012 His deduction is $500 ($2,000 × 25%). How do i file my taxes from 2012 Bill also deducts the ratable part of the remaining $1,500 ($2,000 − $500) that must be spread over the life of the loan. How do i file my taxes from 2012 This is $50 [($1,500 ÷ 180 months) × 6 payments] in 2013. How do i file my taxes from 2012 The total amount Bill deducts in 2013 is $550 ($500 + $50). How do i file my taxes from 2012 Special Situations This section describes certain special situations that may affect your deduction of points. How do i file my taxes from 2012 Original issue discount. How do i file my taxes from 2012   If you do not qualify to either deduct the points in the year paid or deduct them ratably over the life of the loan, or if you choose not to use either of these methods, the points reduce the issue price of the loan. How do i file my taxes from 2012 This reduction results in original issue discount, which is discussed in chapter 4 of Publication 535. How do i file my taxes from 2012 Amounts charged for services. How do i file my taxes from 2012   Amounts charged by the lender for specific services connected to the loan are not interest. How do i file my taxes from 2012 Examples of these charges are: Appraisal fees, Notary fees, and Preparation costs for the mortgage note or deed of trust. How do i file my taxes from 2012 You cannot deduct these amounts as points either in the year paid or over the life of the mortgage. How do i file my taxes from 2012 Points paid by the seller. How do i file my taxes from 2012   The term “points” includes loan placement fees that the seller pays to the lender to arrange financing for the buyer. How do i file my taxes from 2012 Treatment by seller. How do i file my taxes from 2012   The seller cannot deduct these fees as interest. How do i file my taxes from 2012 But they are a selling expense that reduces the amount realized by the seller. How do i file my taxes from 2012 See chapter 15 for information on selling your home. How do i file my taxes from 2012 Treatment by buyer. How do i file my taxes from 2012    The buyer reduces the basis of the home by the amount of the seller-paid points and treats the points as if he or she had paid them. How do i file my taxes from 2012 If all the tests under Deduction Allowed in Year Paid , earlier, are met, the buyer can deduct the points in the year paid. How do i file my taxes from 2012 If any of those tests are not met, the buyer deducts the points over the life of the loan. How do i file my taxes from 2012   For information about basis, see chapter 13. How do i file my taxes from 2012 Funds provided are less than points. How do i file my taxes from 2012   If you meet all the tests in Deduction Allowed in Year Paid , earlier, except that the funds you provided were less than the points charged to you (test (6)), you can deduct the points in the year paid, up to the amount of funds you provided. How do i file my taxes from 2012 In addition, you can deduct any points paid by the seller. How do i file my taxes from 2012 Example 1. How do i file my taxes from 2012 When you took out a $100,000 mortgage loan to buy your home in December, you were charged one point ($1,000). How do i file my taxes from 2012 You meet all the tests for deducting points in the year paid, except the only funds you provided were a $750 down payment. How do i file my taxes from 2012 Of the $1,000 charged for points, you can deduct $750 in the year paid. How do i file my taxes from 2012 You spread the remaining $250 over the life of the mortgage. How do i file my taxes from 2012 Example 2. How do i file my taxes from 2012 The facts are the same as in Example 1, except that the person who sold you your home also paid one point ($1,000) to help you get your mortgage. How do i file my taxes from 2012 In the year paid, you can deduct $1,750 ($750 of the amount you were charged plus the $1,000 paid by the seller). How do i file my taxes from 2012 You spread the remaining $250 over the life of the mortgage. How do i file my taxes from 2012 You must reduce the basis of your home by the $1,000 paid by the seller. How do i file my taxes from 2012 Excess points. How do i file my taxes from 2012   If you meet all the tests in Deduction Allowed in Year Paid , earlier, except that the points paid were more than generally paid in your area (test (3)), you deduct in the year paid only the points that are generally charged. How do i file my taxes from 2012 You must spread any additional points over the life of the mortgage. How do i file my taxes from 2012 Mortgage ending early. How do i file my taxes from 2012   If you spread your deduction for points over the life of the mortgage, you can deduct any remaining balance in the year the mortgage ends. How do i file my taxes from 2012 However, if you refinance the mortgage with the same lender, you cannot deduct any remaining balance of spread points. How do i file my taxes from 2012 Instead, deduct the remaining balance over the term of the new loan. How do i file my taxes from 2012    A mortgage may end early due to a prepayment, refinancing, foreclosure, or similar event. How do i file my taxes from 2012 Example. How do i file my taxes from 2012 Dan paid $3,000 in points in 2002 that he had to spread out over the 15-year life of the mortgage. How do i file my taxes from 2012 He deducts $200 points per year. How do i file my taxes from 2012 Through 2012, Dan has deducted $2,200 of the points. How do i file my taxes from 2012 Dan prepaid his mortgage in full in 2013. How do i file my taxes from 2012 He can deduct the remaining $800 of points in 2013. How do i file my taxes from 2012 Limits on deduction. How do i file my taxes from 2012   You cannot fully deduct points paid on a mortgage unless the mortgage fits into one of the categories listed earlier under Fully deductible interest . How do i file my taxes from 2012 See Publication 936 for details. How do i file my taxes from 2012 Mortgage Insurance Premiums You can treat amounts you paid during 2013 for qualified mortgage insurance as home mortgage interest. How do i file my taxes from 2012 The insurance must be in connection with home acquisition debt and the insurance contract must have been issued after 2006. How do i file my taxes from 2012 Qualified mortgage insurance. How do i file my taxes from 2012   Qualified mortgage insurance is mortgage insurance provided by the Department of Veterans Affairs, the Federal Housing Administration, or the Rural Housing Service, and private mortgage insurance (as defined in section 2 of the Homeowners Protection Act of 1998 as in effect on December 20, 2006). How do i file my taxes from 2012   Mortgage insurance provided by the Department of Veterans Affairs is commonly known as a funding fee. How do i file my taxes from 2012 If provided by the Rural Housing Service, it is commonly known as a guarantee fee. How do i file my taxes from 2012 These fees can be deducted fully in 2013 if the mortgage insurance contract was issued in 2013. How do i file my taxes from 2012 Contact the mortgage insurance issuer to determine the deductible amount if it is not reported in box 4 of Form 1098. How do i file my taxes from 2012 Special rules for prepaid mortgage insurance. How do i file my taxes from 2012   Generally, if you paid premiums for qualified mortgage insurance that are allocable to periods after the close of the tax year, such premiums are treated as paid in the period to which they are allocated. How do i file my taxes from 2012 You must allocate the premiums over the shorter of the stated term of the mortgage or 84 months, beginning with the month the insurance was obtained. How do i file my taxes from 2012 No deduction is allowed for the unamortized balance if the mortgage is satisfied before its term. How do i file my taxes from 2012 This paragraph does not apply to qualified mortgage insurance provided by the Department of Veterans Affairs or the Rural Housing Service. How do i file my taxes from 2012 See the Example below. How do i file my taxes from 2012 Example. How do i file my taxes from 2012 Ryan purchased a home in May of 2012 and financed the home with a 15-year mortgage. How do i file my taxes from 2012 Ryan also prepaid all of the $9,240 in private mortgage insurance required at the time of closing in May. How do i file my taxes from 2012 Since the $9,240 in private mortgage insurance is allocable to periods after 2012, Ryan must allocate the $9,240 over the shorter of the life of the mortgage or 84 months. How do i file my taxes from 2012 Ryan's adjusted gross income (AGI) for 2012 is $76,000. How do i file my taxes from 2012 Ryan can deduct $880 ($9,240 ÷ 84 × 8 months) for qualified mortgage insurance premiums in 2012. How do i file my taxes from 2012 For 2013, Ryan can deduct $1,320 ($9,240 ÷ 84 × 12 months) if his AGI is $100,000 or less. How do i file my taxes from 2012 In this example, the mortgage insurance premiums are allocated over 84 months, which is shorter than the life of the mortgage of 15 years (180 months). How do i file my taxes from 2012 Limit on deduction. How do i file my taxes from 2012   If your adjusted gross income on Form 1040, line 38, is more than $100,000 ($50,000 if your filing status is married filing separately), the amount of your mortgage insurance premiums that are otherwise deductible is reduced and may be eliminated. How do i file my taxes from 2012 See Line 13 in the instructions for Schedule A (Form 1040) and complete the Mortgage Insurance Premiums Deduction Worksheet to figure the amount you can deduct. How do i file my taxes from 2012 If your adjusted gross income is more than $109,000 ($54,500 if married filing separately), you cannot deduct your mortgage insurance premiums. How do i file my taxes from 2012 Form 1098, Mortgage Interest Statement If you paid $600 or more of mortgage interest (including certain points and mortgage insurance premiums) during the year on any one mortgage, you generally will receive a Form 1098 or a similar statement from the mortgage holder. How do i file my taxes from 2012 You will receive the statement if you pay interest to a person (including a financial institution or a cooperative housing corporation) in the course of that person's trade or business. How do i file my taxes from 2012 A governmental unit is a person for purposes of furnishing the statement. How do i file my taxes from 2012 The statement for each year should be sent to you by January 31 of the following year. How do i file my taxes from 2012 A copy of this form will also be sent to the IRS. How do i file my taxes from 2012 The statement will show the total interest you paid during the year, any mortgage insurance premiums you paid, and if you purchased a main home during the year, it also will show the deductible points paid during the year, including seller-paid points. How do i file my taxes from 2012 However, it should not show any interest that was paid for you by a government agency. How do i file my taxes from 2012 As a general rule, Form 1098 will include only points that you can fully deduct in the year paid. How do i file my taxes from 2012 However, certain points not included on Form 1098 also may be deductible, either in the year paid or over the life of the loan. How do i file my taxes from 2012 See Points , earlier, to determine whether you can deduct points not shown on Form 1098. How do i file my taxes from 2012 Prepaid interest on Form 1098. How do i file my taxes from 2012   If you prepaid interest in 2013 that accrued in full by January 15, 2014, this prepaid interest may be included in box 1 of Form 1098. How do i file my taxes from 2012 However, you cannot deduct the prepaid amount for January 2014 in 2013. How do i file my taxes from 2012 (See Prepaid interest , earlier. How do i file my taxes from 2012 ) You will have to figure the interest that accrued for 2014 and subtract it from the amount in box 1. How do i file my taxes from 2012 You will include the interest for January 2014 with the other interest you pay for 2014. How do i file my taxes from 2012 See How To Report , later. How do i file my taxes from 2012 Refunded interest. How do i file my taxes from 2012   If you received a refund of mortgage interest you overpaid in an earlier year, you generally will receive a Form 1098 showing the refund in box 3. How do i file my taxes from 2012 See Refunds of interest , earlier. How do i file my taxes from 2012 Mortgage insurance premiums. How do i file my taxes from 2012   The amount of mortgage insurance premiums you paid during 2013 may be shown in box 4 of Form 1098. How do i file my taxes from 2012 See Mortgage Insurance Premiums, earlier. How do i file my taxes from 2012 Investment Interest This section discusses interest expenses you may be able to deduct as an investor. How do i file my taxes from 2012 If you borrow money to buy property you hold for investment, the interest you pay is investment interest. How do i file my taxes from 2012 You can deduct investment interest subject to the limit discussed later. How do i file my taxes from 2012 However, you cannot deduct interest you incurred to produce tax-exempt income. How do i file my taxes from 2012 Nor can you deduct interest expenses on straddles. How do i file my taxes from 2012 Investment interest does not include any qualified home mortgage interest or any interest taken into account in computing income or loss from a passive activity. How do i file my taxes from 2012 Investment Property Property held for investment includes property that produces interest, dividends, annuities, or royalties not derived in the ordinary course of a trade or business. How do i file my taxes from 2012 It also includes property that produces gain or loss (not derived in the ordinary course of a trade or business) from the sale or trade of property producing these types of income or held for investment (other than an interest in a passive activity). How do i file my taxes from 2012 Investment property also includes an interest in a trade or business activity in which you did not materially participate (other than a passive activity). How do i file my taxes from 2012 Partners, shareholders, and beneficiaries. How do i file my taxes from 2012   To determine your investment interest, combine your share of investment interest from a partnership, S corporation, estate, or trust with your other investment interest. How do i file my taxes from 2012 Allocation of Interest Expense If you borrow money for business or personal purposes as well as for investment, you must allocate the debt among those purposes. How do i file my taxes from 2012 Only the interest expense on the part of the debt used for investment purposes is treated as investment interest. How do i file my taxes from 2012 The allocation is not affected by the use of property that secures the debt. How do i file my taxes from 2012 Limit on Deduction Generally, your deduction for investment interest expense is limited to the amount of your net investment income. How do i file my taxes from 2012 You can carry over the amount of investment interest that you could not deduct because of this limit to the next tax year. How do i file my taxes from 2012 The interest carried over is treated as investment interest paid or accrued in that next year. How do i file my taxes from 2012 You can carry over disallowed investment interest to the next tax year even if it is more than your taxable income in the year the interest was paid or accrued. How do i file my taxes from 2012 Net Investment Income Determine the amount of your net investment income by subtracting your investment expenses (other than interest expense) from your investment income. How do i file my taxes from 2012 Investment income. How do i file my taxes from 2012    This generally includes your gross income from property held for investment (such as interest, dividends, annuities, and royalties). How do i file my taxes from 2012 Investment income does not include Alaska Permanent Fund dividends. How do i file my taxes from 2012 It also does not include qualified dividends or net capital gain unless you choose to include them. How do i file my taxes from 2012 Choosing to include qualified dividends. How do i file my taxes from 2012   Investment income generally does not include qualified dividends, discussed in chapter 8. How do i file my taxes from 2012 However, you can choose to include all or part of your qualified dividends in investment income. How do i file my taxes from 2012   You make this choice by completing Form 4952, line 4g, according to its instructions. How do i file my taxes from 2012   If you choose to include any amount of your qualified dividends in investment income, you must reduce your qualified dividends that are eligible for the lower capital gains tax rates by the same amount. How do i file my taxes from 2012 Choosing to include net capital gain. How do i file my taxes from 2012   Investment income generally does not include net capital gain from disposing of investment property (including capital gain distributions from mutual funds). How do i file my taxes from 2012 However, you can choose to include all or part of your net capital gain in investment income. How do i file my taxes from 2012    You make this choice by completing Form 4952, line 4g, according to its instructions. How do i file my taxes from 2012   If you choose to include any amount of your net capital gain in investment income, you must reduce your net capital gain that is eligible for the lower capital gains tax rates by the same amount. How do i file my taxes from 2012    Before making either choice, consider the overall effect on your tax liability. How do i file my taxes from 2012 Compare your tax if you make one or both of these choices with your tax if you do not. How do i file my taxes from 2012 Investment income of child reported on parent's return. How do i file my taxes from 2012    Investment income includes the part of your child's interest and dividend income that you choose to report on your return. How do i file my taxes from 2012 If the child does not have qualified dividends, Alaska Permanent Fund dividends, or capital gain distributions, this is the amount on line 6 of Form 8814, Parents' Election To Report Child's Interest and Dividends. How do i file my taxes from 2012 Child's qualified dividends. How do i file my taxes from 2012   If part of the amount you report is your child's qualified dividends, that part (which is reported on Form 1040, line 9b) generally does not count as investment income. How do i file my taxes from 2012 However, you can choose to include all or part of it in investment income, as explained under Choosing to include qualified dividends , earlier. How do i file my taxes from 2012   Your investment income also includes the amount on Form 8814, line 12 (or, if applicable, the reduced amount figured next under Child's Alaska Permanent Fund dividends). How do i file my taxes from 2012 Child's Alaska Permanent Fund dividends. How do i file my taxes from 2012   If part of the amount you report is your child's Alaska Permanent Fund dividends, that part does not count as investment income. How do i file my taxes from 2012 To figure the amount of your child's income that you can consider your investment income, start with the amount on Form 8814, line 6. How do i file my taxes from 2012 Multiply that amount by a percentage that is equal to the Alaska Permanent Fund dividends divided by the total amount on Form 8814, line 4. How do i file my taxes from 2012 Subtract the result from the amount on Form 8814, line 12. How do i file my taxes from 2012 Child's capital gain distributions. How do i file my taxes from 2012    If part of the amount you report is your child's capital gain distributions, that part (which is reported on Schedule D, line 13, or Form 1040, line 13) generally does not count as investment income. How do i file my taxes from 2012 However, you can choose to include all or part of it in investment income, as explained in Choosing to include net capital gain , earlier. How do i file my taxes from 2012   Your investment income also includes the amount on Form 8814, line 12 (or, if applicable, the reduced amount figured under Child's Alaska Permanent Fund dividends , earlier). How do i file my taxes from 2012 Investment expenses. How do i file my taxes from 2012   Investment expenses are your allowed deductions (other than interest expense) directly connected with the production of investment income. How do i file my taxes from 2012 Investment expenses that are included as a miscellaneous itemized deduction on Schedule A (Form 1040) are allowable deductions after applying the 2% limit that applies to miscellaneous itemized deductions. How do i file my taxes from 2012 Use the smaller of: The investment expenses included on Schedule A (Form 1040), line 23, or The amount on Schedule A, line 27. How do i file my taxes from 2012 Losses from passive activities. How do i file my taxes from 2012   Income or expenses that you used in computing income or loss from a passive activity are not included in determining your investment income or investment expenses (including investment interest expense). How do i file my taxes from 2012 See Publication 925, Passive Activity and At-Risk Rules, for information about passive activities. How do i file my taxes from 2012 Form 4952 Use Form 4952, Investment Interest Expense Deduction, to figure your deduction for investment interest. How do i file my taxes from 2012 Exception to use of Form 4952. How do i file my taxes from 2012   You do not have to complete Form 4952 or attach it to your return if you meet all of the following tests. How do i file my taxes from 2012 Your investment interest expense is not more than your investment income from interest and ordinary dividends minus any qualified dividends. How do i file my taxes from 2012 You do not have any other deductible investment expenses. How do i file my taxes from 2012 You have no carryover of investment interest expense from 2012. How do i file my taxes from 2012 If you meet all of these tests, you can deduct all of your investment interest. How do i file my taxes from 2012 More Information For more information on investment interest, see Interest Expenses in chapter 3 of Publication 550. How do i file my taxes from 2012 Items You Cannot Deduct Some interest payments are not deductible. How do i file my taxes from 2012 Certain expenses similar to interest also are not deductible. How do i file my taxes from 2012 Nondeductible expenses include the following items. How do i file my taxes from 2012 Personal interest (discussed later). How do i file my taxes from 2012 Service charges (however, see Other Expenses (Line 23) in chapter 28). How do i file my taxes from 2012 Annual fees for credit cards. How do i file my taxes from 2012 Loan fees. How do i file my taxes from 2012 Credit investigation fees. How do i file my taxes from 2012 Interest to purchase or carry tax-exempt securities. How do i file my taxes from 2012 Penalties. How do i file my taxes from 2012   You cannot deduct fines and penalties paid to a government for violations of law, regardless of their nature. How do i file my taxes from 2012 Personal Interest Personal interest is not deductible. How do i file my taxes from 2012 Personal interest is any interest that is not home mortgage interest, investment interest, business interest, or other deductible interest. How do i file my taxes from 2012 It includes the following items. How do i file my taxes from 2012 Interest on car loans (unless you use the car for business). How do i file my taxes from 2012 Interest on federal, state, or local income tax. How do i file my taxes from 2012 Finance charges on credit cards, retail installment contracts, and revolving charge accounts incurred for personal expenses. How do i file my taxes from 2012 Late payment charges by a public utility. How do i file my taxes from 2012 You may be able to deduct interest you pay on a qualified student loan. How do i file my taxes from 2012 For details, see Publication 970, Tax Benefits for Education. How do i file my taxes from 2012 Allocation of Interest If you use the proceeds of a loan for more than one purpose (for example, personal and business), you must allocate the interest on the loan to each use. How do i file my taxes from 2012 However, you do not have to allocate home mortgage interest if it is fully deductible, regardless of how the funds are used. How do i file my taxes from 2012 You allocate interest (other than fully deductible home mortgage interest) on a loan in the same way as the loan itself is allocated. How do i file my taxes from 2012 You do this by tracing disbursements of the debt proceeds to specific uses. How do i file my taxes from 2012 For details on how to do this, see chapter 4 of Publication 535. How do i file my taxes from 2012 How To Report You must file Form 1040 to deduct any home mortgage interest expense on your tax return. How do i file my taxes from 2012 Where you deduct your interest expense generally depends on how you use the loan proceeds. How do i file my taxes from 2012 See Table 23-1 for a summary of where to deduct your interest expense. How do i file my taxes from 2012 Home mortgage interest and points. How do i file my taxes from 2012   Deduct the home mortgage interest and points reported to you on Form 1098 on Schedule A (Form 1040), line 10. How do i file my taxes from 2012 If you paid more deductible interest to the financial institution than the amount shown on Form 1098, show the larger deductible amount on line 10. How do i file my taxes from 2012 Attach a statement explaining the difference and print “See attached” next to line 10. How do i file my taxes from 2012    Deduct home mortgage interest that was not reported to you on Form 1098 on Schedule A (Form 1040), line 11. How do i file my taxes from 2012 If you paid home mortgage interest to the person from whom you bought your home, show that person's name, address, and taxpayer identification number (TIN) on the dotted lines next to line 11. How do i file my taxes from 2012 The seller must give you this number and you must give the seller your TIN. How do i file my taxes from 2012 A Form W-9, Request for Taxpayer Identification Number and Certification, can be used for this purpose. How do i file my taxes from 2012 Failure to meet any of these requirements may result in a $50 penalty for each failure. How do i file my taxes from 2012 The TIN can be either a social security number, an individual taxpayer identification number (issued by the Internal Revenue Service), or an employer identification number. How do i file my taxes from 2012 See Social Security Number (SSN) in chapter 1 for more information about TINs. How do i file my taxes from 2012    If you can take a deduction for points that were not reported to you on Form 1098, deduct those points on Schedule A (Form 1040), line 12. How do i file my taxes from 2012   Deduct mortgage insurance premiums on Schedule A (Form 1040), line 13. How do i file my taxes from 2012 More than one borrower. How do i file my taxes from 2012   If you and at least one other person (other than your spouse if you file a joint return) were liable for and paid interest on a mortgage that was for your home, and the other person received a Form 1098 showing the interest that was paid during the year, attach a statement to your return explaining this. How do i file my taxes from 2012 Show how much of the interest each of you paid, and give the name and address of the person who received the form. How do i file my taxes from 2012 Deduct your share of the interest on Schedule A (Form 1040), line 11, and print “See attached” next to the line. How do i file my taxes from 2012 Also, deduct your share of any qualified mortgage insurance premiums on Schedule A (Form 1040), line 13. How do i file my taxes from 2012   Similarly, if you are the payer of record on a mortgage on which there are other borrowers entitled to a deduction for the interest shown on the Form 1098 you received, deduct only your share of the interest on Schedule A (Form 1040), line 10. How do i file my taxes from 2012 You should let each of the other borrowers know what his or her share is. How do i file my taxes from 2012 Mortgage proceeds used for business or investment. How do i file my taxes from 2012    If your home mortgage interest deduction is limited, but all or part of the mortgage proceeds were used for business, investment, or other deductible activities, see Table 23-1. How do i file my taxes from 2012 It shows where to deduct the part of your excess interest that is for those activities. How do i file my taxes from 2012 Investment interest. How do i file my taxes from 2012    Deduct investment interest, subject to certain limits discussed in Publication 550, on Schedule A (Form 1040), line 14. How do i file my taxes from 2012 Amortization of bond premium. How do i file my taxes from 2012   There are various ways to treat the premium you pay to buy taxable bonds. How do i file my taxes from 2012 See Bond Premium Amortization in Publication 550. How do i file my taxes from 2012 Income-producing rental or royalty interest. How do i file my taxes from 2012   Deduct interest on a loan for income-producing rental or royalty property that is not used in your business in Part I of Schedule E (Form 1040). How do i file my taxes from 2012 Example. How do i file my taxes from 2012 You rent out part of your home and borrow money to make repairs. How do i file my taxes from 2012 You can deduct only the interest payment for the rented part in Part I of Schedule E (Form 1040). How do i file my taxes from 2012 Deduct the rest of the interest payment on Schedule A (Form 1040) if it is deductible home mortgage interest. How do i file my taxes from 2012 Table 23-1. How do i file my taxes from 2012 Where To Deduct Your Interest Expense IF you have . How do i file my taxes from 2012 . How do i file my taxes from 2012 . How do i file my taxes from 2012 THEN deduct it on . How do i file my taxes from 2012 . How do i file my taxes from 2012 . How do i file my taxes from 2012 AND for more information go to . How do i file my taxes from 2012 . How do i file my taxes from 2012 . How do i file my taxes from 2012 deductible student loan interest Form 1040, line 33, or Form 1040A, line 18 Publication 970. How do i file my taxes from 2012 deductible home mortgage interest and points reported on Form 1098 Schedule A (Form 1040), line 10 Publication 936. How do i file my taxes from 2012 deductible home mortgage interest not reported on Form 1098 Schedule A (Form 1040), line 11 Publication 936. How do i file my taxes from 2012 deductible points not reported on Form 1098 Schedule A (Form 1040), line 12 Publication 936. How do i file my taxes from 2012 deductible mortgage insurance premiums Schedule A (Form 1040), line 13 Publication 936. How do i file my taxes from 2012 deductible investment interest (other than incurred to produce rents or royalties) Schedule A (Form 1040), line 14 Publication 550. How do i file my taxes from 2012 deductible business interest (non-farm) Schedule C or C-EZ (Form 1040) Publication 535. How do i file my taxes from 2012 deductible farm business interest Schedule F (Form 1040) Publications 225 and 535. How do i file my taxes from 2012 deductible interest incurred to produce rents or royalties Schedule E (Form 1040) Publications 527 and 535. How do i file my taxes from 2012 personal interest not deductible. How do i file my taxes from 2012 Prev  Up  Next   Home   More Online Publications