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Irs Gov Efile

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Irs Gov Efile

Irs gov efile Part One -   The Income Tax Return The four chapters in this part provide basic information on the tax system. Irs gov efile They take you through the first steps of filling out a tax return—such as deciding what your filing status is, how many exemptions you can take, and what form to file. Irs gov efile They also discuss recordkeeping requirements, IRS e-file (electronic filing), certain penalties, and the two methods used to pay tax during the year: withholding and estimated tax. Irs gov efile Table of Contents 1. Irs gov efile   Filing InformationWhat's New Reminders Introduction Do I Have To File a Return?Individuals—In General Dependents Certain Children Under Age 19 or Full-Time Students Self-Employed Persons Aliens Who Should File Which Form Should I Use?Form 1040EZ Form 1040A Form 1040 Does My Return Have To Be on Paper?IRS e-file When Do I Have To File?Private delivery services. Irs gov efile Extensions of Time To File How Do I Prepare My Return?When Do I Report My Income and Expenses? Social Security Number (SSN) Presidential Election Campaign Fund Computations Attachments Third Party Designee Signatures Paid Preparer Refunds Amount You Owe Gift To Reduce Debt Held by the Public Name and Address Where Do I File? What Happens After I File?What Records Should I Keep? Why Keep Records? Kinds of Records to Keep Basic Records How Long to Keep Records Refund Information Interest on Refunds Change of Address What If I Made a Mistake?Amended Returns and Claims for Refund Penalties Identity Theft 2. Irs gov efile   Filing StatusWhat's New Introduction Useful Items - You may want to see: Marital StatusDivorced persons. Irs gov efile Divorce and remarriage. Irs gov efile Annulled marriages. Irs gov efile Head of household or qualifying widow(er) with dependent child. Irs gov efile Considered married. Irs gov efile Same-sex marriage. Irs gov efile Spouse died during the year. Irs gov efile Married persons living apart. Irs gov efile Single Married Filing JointlyFiling a Joint Return Married Filing SeparatelySpecial Rules Head of HouseholdConsidered Unmarried Keeping Up a Home Qualifying Person Qualifying Widow(er) With Dependent Child 3. Irs gov efile   Personal Exemptions and DependentsWhat's New Introduction Useful Items - You may want to see: ExemptionsPersonal Exemptions Exemptions for Dependents Qualifying Child Qualifying Relative Phaseout of Exemptions Social Security Numbers for DependentsBorn and died in 2013. Irs gov efile Taxpayer identification numbers for aliens. Irs gov efile Taxpayer identification numbers for adoptees. Irs gov efile 4. Irs gov efile   Tax Withholding and Estimated TaxWhat's New for 2014 Reminders Introduction Useful Items - You may want to see: Tax Withholding for 2014Salaries and Wages Tips Taxable Fringe Benefits Sick Pay Pensions and Annuities Gambling Winnings Unemployment Compensation Federal Payments Backup Withholding Estimated Tax for 2014Who Does Not Have To Pay Estimated Tax Who Must Pay Estimated Tax How To Figure Estimated Tax When To Pay Estimated Tax How To Figure Each Payment How To Pay Estimated Tax Credit for Withholding and Estimated Tax for 2013Withholding Estimated Tax Underpayment Penalty for 2013 Prev  Up  Next   Home   More Online Publications
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The Irs Gov Efile

Irs gov efile Index Symbols 1231 property sale, Sale of property interest. Irs gov efile 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. Irs gov efile 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. Irs gov efile 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. Irs gov efile 501(c)(3) organizations, Student loans. Irs gov efile 529 program, Qualified tuition program (QTP). Irs gov efile 83(b) election, How to make the choice. Irs gov efile A Academic health centers Meals and lodging when teaching and research organization, Academic health center. Irs gov efile Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. Irs gov efile Accrual method taxpayers, Prepaid income. Irs gov efile Accrued leave payment At time of retirement or resignation, Accrued leave payment. Irs gov efile Disability retirement, Accrued leave payment. Irs gov efile Activity not for profit, Activity not for profit. Irs gov efile Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. Irs gov efile Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. Irs gov efile Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. Irs gov efile Alien status, waiver of, Waiver of alien status. Irs gov efile Aliens Nonresident, Nonresident aliens. Irs gov efile Alimony, Alimony. Irs gov efile Alternative minimum tax (AMT) Recoveries, refiguring of, Subject to alternative minimum tax. Irs gov efile Stock options, Alternative minimum tax (AMT). Irs gov efile Annuities Charitable gift, Charitable gift annuities. Irs gov efile Railroad retirement, Railroad retirement annuities. Irs gov efile Tax-sheltered, Limit for tax-sheltered annuities. Irs gov efile Archer MSAs, Archer MSA contributions. Irs gov efile , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Irs gov efile Armed forces, Military Combat zone bonus, Veterans' benefits. Irs gov efile Disability, Disability. Irs gov efile Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. Irs gov efile Qualified reservist distribution, Qualified reservist distribution (QRD). Irs gov efile Rehabilitative program payments, Veterans' benefits. Irs gov efile Retirement pay, Military retirement pay. Irs gov efile Veterans benefits, Veterans' benefits. Irs gov efile Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. Irs gov efile Back pay, award for, Back pay awards. Irs gov efile Backup withholding Barter exchange transactions, Backup withholding. Irs gov efile Bankruptcy Canceled debt not deemed to be income, Excluded debt. Irs gov efile Barter income, Bartering Below-market loans, Below-market loans. Irs gov efile Bequest for services, Bequest for services. Irs gov efile Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. Irs gov efile Black lung benefit payments, Black lung benefit payments. Irs gov efile Bonuses, Bonuses and awards. Irs gov efile , Employee awards or bonuses. Irs gov efile Breach of contract Damages as income, Court awards and damages. Irs gov efile Bribes, Bribes. Irs gov efile Business expenses Reimbursements, Allowances and reimbursements. Irs gov efile Business income, Business and Investment Income, More information. Irs gov efile C Cafeteria plans, Cafeteria plans. Irs gov efile Campaign contributions, Campaign contributions. Irs gov efile Campus lodging, Qualified campus lodging. Irs gov efile , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. Irs gov efile Capital gains Recoveries, Capital gains. Irs gov efile , Capital gains. Irs gov efile Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. Irs gov efile Incentive stock options (ISOs), Incentive stock options (ISOs). Irs gov efile Sale of personal property, Sale of personal items. Irs gov efile Car (see Vehicle, employer-provided) Car pools, Car pools. Irs gov efile Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. Irs gov efile Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. Irs gov efile Catch-up contributions, Catch-up contributions. Irs gov efile , Catch-up contributions. Irs gov efile Charitable gift annuities, Charitable gift annuities. Irs gov efile Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. Irs gov efile Child support payments, Child support payments. Irs gov efile Childcare providers, Childcare providers. Irs gov efile , Food program payments to daycare providers. Irs gov efile Chronic illness, Chronically ill individual. Irs gov efile Accelerated death benefits paid to, Exclusion for chronic illness. Irs gov efile Citizens outside U. Irs gov efile S. Irs gov efile Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. Irs gov efile Clergy, Clergy Coal, Coal and iron ore. Irs gov efile Colleges and universities Faculty lodging, Faculty lodging. Irs gov efile Scholarships and fellowships, Scholarships and fellowships. Irs gov efile Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. Irs gov efile Workers', Workers' Compensation Compensatory damages, Other compensation. Irs gov efile , Court awards and damages. Irs gov efile Constructive receipt of income, Constructively received income. Irs gov efile Copyrights Infringement damages, Court awards and damages. Irs gov efile Royalties, Copyrights and patents. Irs gov efile Corporate directors, Corporate director. Irs gov efile Cost-of-living allowances, Government cost-of-living allowances. Irs gov efile Court awards, Court awards and damages. Irs gov efile (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. Irs gov efile Credits Recoveries, refiguring of unused credits, Unused tax credits. Irs gov efile , Unused tax credits. Irs gov efile Currency transactions, foreign, Foreign currency transactions. Irs gov efile D Damages from lawsuits, Court awards and damages. Irs gov efile Back pay awards, Back pay awards. Irs gov efile Breach of contract, Court awards and damages. Irs gov efile Compensatory damages, Other compensation. Irs gov efile , Court awards and damages. Irs gov efile Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. Irs gov efile Punitive damages, Court awards and damages. Irs gov efile Daycare providers, Childcare providers. Irs gov efile (see also Childcare providers) Food program payments to, Food program payments to daycare providers. Irs gov efile De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. Irs gov efile (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. Irs gov efile Nonrecourse debts, Mortgage relief upon sale or other disposition. Irs gov efile Recourse, Mortgage relief upon sale or other disposition. Irs gov efile Stockholder's, Stockholder debt. Irs gov efile Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Irs gov efile Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. Irs gov efile , Nonqualified deferred compensation plans of nonqualified entities. Irs gov efile Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. Irs gov efile Differential wage payments, Differential wage payments. Irs gov efile Armed forces, Differential wage payments. Irs gov efile Directors' fees, Corporate director. Irs gov efile Disability Military, Disability. Irs gov efile Pensions, Disability Pensions Workers' compensation, Disability pension. Irs gov efile Person with, Persons with disabilities. Irs gov efile Unemployment compensation, paid as substitute for, Types of unemployment compensation. Irs gov efile Disaster relief Disaster mitigation payments, Disaster mitigation payments. Irs gov efile Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Irs gov efile Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. Irs gov efile Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. Irs gov efile Mortgage loan for early payment, Discounted mortgage loan. Irs gov efile Dividends Restricted stock, Dividends received on restricted stock. Irs gov efile Divorced taxpayers Stock options exercised incident to divorce, Tax form. Irs gov efile Down payment assistance, Down payment assistance. Irs gov efile E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. Irs gov efile Educational institutions Faculty lodging, Faculty lodging. Irs gov efile Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. Irs gov efile Tax Counseling for the Elderly, Volunteer tax counseling. Irs gov efile Election precinct officials, Election precinct official. Irs gov efile Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. Irs gov efile , Catch-up contributions. Irs gov efile Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. Irs gov efile Increased limit for last 3 years prior to retirement age, Increased limit. Irs gov efile Limit on, Elective Deferrals Reporting by employer, Reporting by employer. Irs gov efile Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Irs gov efile Emotional distress damages, Emotional distress. Irs gov efile Employee achievement awards, Employee achievement award. Irs gov efile Employee awards or bonuses, Employee awards or bonuses. Irs gov efile Employee compensation, Employee Compensation, Inherited property not substantially vested. Irs gov efile Fringe benefits, Fringe Benefits, Special valuation rules. Irs gov efile Restricted property, Restricted Property, Inherited property not substantially vested. Irs gov efile Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. Irs gov efile Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. Irs gov efile Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. Irs gov efile Employment Abroad, Employment abroad. Irs gov efile Agency fees, Employment agency fees. Irs gov efile Contracts Severance pay for cancellation of, Severance pay. Irs gov efile Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. Irs gov efile Conservation Subsidies, Energy conservation subsidies. Irs gov efile Utility rebates, Utility rebates. Irs gov efile Estate income, Estate and trust income. Irs gov efile Estimated tax Unemployment compensation, Tax withholding. Irs gov efile Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. Irs gov efile Expected inheritance, Expected inheritance. Irs gov efile Expenses paid by another, Expenses paid by another. Irs gov efile Exxon Valdez settlement, Exxon Valdez settlement income. Irs gov efile Eligible retirement plan, Contributions to eligible retirement plan. Irs gov efile Income averaging, Income averaging. Irs gov efile Legal expenses, Legal expenses. Irs gov efile Reporting requirement-statement, Statement. Irs gov efile F Faculty lodging, Faculty lodging. Irs gov efile Fair market value (FMV), Fair market value. Irs gov efile Stock options, Grant of option. Irs gov efile Farming Qualified farm debt, cancellation of, Excluded debt. Irs gov efile Federal employees Accrued leave payment, Accrued leave payment. Irs gov efile Cost-of-living allowances, Government cost-of-living allowances. Irs gov efile Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). Irs gov efile Federal income tax Refunds, Federal income tax refund. Irs gov efile Fees for services, Fees for services. Irs gov efile Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. Irs gov efile FICA withholding Foreign employers, U. Irs gov efile S. Irs gov efile citizens working for in U. Irs gov efile S. Irs gov efile , Social security and Medicare taxes. Irs gov efile Paid by employer, Social security and Medicare taxes paid by employer. Irs gov efile Fiduciaries Fees for services, Fees for services. Irs gov efile , Personal representatives. Irs gov efile Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. Irs gov efile No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. Irs gov efile Nutrition Program for the Elderly, Nutrition Program for the Elderly. Irs gov efile Foreign Currency transactions, Foreign currency transactions. Irs gov efile Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. Irs gov efile Income, Reminders Service, Service-connected disability. Irs gov efile Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. Irs gov efile Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. Irs gov efile Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. Irs gov efile Repayment of commissions paid in advance, Advance commissions and other earnings. Irs gov efile Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. Irs gov efile Personal property rental, reporting income from, Reporting business income and expenses. Irs gov efile Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. Irs gov efile Personal property rental, reporting income from, Reporting business income and expenses. Irs gov efile Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. Irs gov efile Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. Irs gov efile Royalties, Royalties Form 1040A Recoveries, Where to report. Irs gov efile Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. Irs gov efile Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. Irs gov efile Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. Irs gov efile , Estate and trust income. Irs gov efile Form 1065 Partnership return, Partnership return. Irs gov efile Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). Irs gov efile , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. Irs gov efile Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. Irs gov efile , Backup withholding. Irs gov efile Form 1099-C Cancellation of debt, Form 1099-C. Irs gov efile Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. Irs gov efile Form 1099-G State tax refunds, State tax refund. Irs gov efile Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. Irs gov efile Stock options exercised incident to divorce, Tax form. Irs gov efile Form 1099-R Charitable gift annuities, Charitable gift annuities. Irs gov efile Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. Irs gov efile Surrender of life insurance policy for cash, Surrender of policy for cash. Irs gov efile Form 1120-POL Political organizations, Campaign contributions. Irs gov efile Form 1120S S corporation return, S corporation return. Irs gov efile Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. Irs gov efile , Schedule K-1 (Form 1120S). Irs gov efile Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). Irs gov efile Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. Irs gov efile Archer MSAs and long-term care insurance contracts, Archer MSA contributions. Irs gov efile Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. Irs gov efile Form SSA-1099 Social security benefit statement, Form SSA-1099. Irs gov efile Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. Irs gov efile Accrued leave payment at time of retirement or resignation, Accrued leave payment. Irs gov efile Back pay awards, Back pay awards. Irs gov efile Bonuses or awards, Bonuses and awards. Irs gov efile Elective deferrals, reporting by employer, Reporting by employer. Irs gov efile Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. Irs gov efile Stock options from employers, Tax form. Irs gov efile Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. Irs gov efile Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. Irs gov efile Form W-9 Request for taxpayer identification number, Backup withholding. Irs gov efile Foster care, Foster care providers. Irs gov efile Foster Grandparent Program, National Senior Service Corps programs. Irs gov efile Found property, Found property. Irs gov efile Free tax services, Free help with your tax return. Irs gov efile Fringe benefits, Fringe Benefits, Special valuation rules. Irs gov efile Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. Irs gov efile Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. Irs gov efile Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. Irs gov efile Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. Irs gov efile Vehicle, Employer-provided vehicles. Irs gov efile Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. Irs gov efile G Gambling winnings and losses, Gambling winnings. Irs gov efile Gas Royalties from, Oil, gas, and minerals. Irs gov efile Gifts, Gifts and inheritances. Irs gov efile Holiday gifts from employer, Holiday gifts. Irs gov efile Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. Irs gov efile Group-term life insurance Worksheets, Figuring the taxable cost. Irs gov efile , Worksheet 1. Irs gov efile Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. Irs gov efile H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). Irs gov efile Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Irs gov efile Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). Irs gov efile Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). Irs gov efile Savings account, Health savings accounts (HSA). Irs gov efile Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. Irs gov efile Hobby losses, Hobby losses. Irs gov efile Holding period requirement, Holding period requirement. Irs gov efile Holiday gifts, Holiday gifts. Irs gov efile Holocaust victims restitution, Holocaust victims restitution. Irs gov efile Home, sale of, Sale of home. Irs gov efile Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. Irs gov efile Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). Irs gov efile Income Assigned, Assignment of income. Irs gov efile Business and investment, Business and Investment Income, More information. Irs gov efile Constructive receipt of, Constructively received income. Irs gov efile Estate and trust, Estate and trust income. Irs gov efile Foreign employers, Foreign Employer Illegal, Illegal activities. Irs gov efile Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. Irs gov efile S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. Irs gov efile Indian money account, Indian money account litigation settlement. Irs gov efile Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. Irs gov efile Inherited IRA, Inherited pension or IRA. Irs gov efile Inheritance, Gifts and inheritances. Irs gov efile IRA, Inherited pension or IRA. Irs gov efile Property not substantially vested, Inherited property not substantially vested. Irs gov efile Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Irs gov efile Insurance Credit card, Credit card insurance. Irs gov efile Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. Irs gov efile Frozen deposits, Interest on frozen deposits. Irs gov efile Mortgage refunds, Mortgage interest refund. Irs gov efile Option on insurance, Interest option on insurance. Irs gov efile Recovery amounts, Interest on recovery. Irs gov efile Savings bond, Interest on qualified savings bonds. Irs gov efile State and local government obligations, Interest on state and local government obligations. Irs gov efile Interference with business operations Damages as income, Court awards and damages. Irs gov efile International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. Irs gov efile Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. Irs gov efile IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. Irs gov efile Itemized deductions Limited, Itemized deductions limited. Irs gov efile Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. Irs gov efile Joint returns Social security benefits or railroad retirement payments, Joint return. Irs gov efile Joint state/local tax return Recoveries, Joint state or local income tax return. Irs gov efile Jury duty pay, Jury duty. Irs gov efile K Kickbacks, Kickbacks. Irs gov efile L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. Irs gov efile Dues, Union benefits and dues. Irs gov efile Strike and lockout benefits, Strike and lockout benefits. Irs gov efile Unemployment benefits paid from, Payments by a union. Irs gov efile Last day of tax year, income received on, Constructively received income. Irs gov efile Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. Irs gov efile Life insurance Employer-owned, Employer-owned life insurance contract. Irs gov efile Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. Irs gov efile Loans, Discounted mortgage loan. Irs gov efile (see also Mortgage) Below-market, Below-market loans. Irs gov efile Student, Student loans. Irs gov efile Lockout benefits, Strike and lockout benefits. Irs gov efile Lodging Campus lodging, Qualified campus lodging. Irs gov efile , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. Irs gov efile Replacement housing payments, Replacement housing payments. Irs gov efile Long-term care insurance, Long-term care coverage. Irs gov efile , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. Irs gov efile Lump-sum distributions Survivor benefits, Lump-sum payments. Irs gov efile M Manufacturer incentive payments, Manufacturer incentive payments. Irs gov efile Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. Irs gov efile Medical Care reimbursements, Reimbursement for medical care. Irs gov efile Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Irs gov efile Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Irs gov efile Benefits, Medicare. Irs gov efile Tax paid by employer, Social security and Medicare taxes paid by employer. Irs gov efile Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. Irs gov efile Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. Irs gov efile 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. Irs gov efile Discounted loan, Discounted mortgage loan. Irs gov efile Interest refund, Mortgage interest refund. Irs gov efile Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). Irs gov efile Relief, Mortgage relief upon sale or other disposition. Irs gov efile Motor vehicle, employer-provided, Employer-provided vehicles. Irs gov efile Moving expenses Reimbursements, Allowances and reimbursements. Irs gov efile , Moving expense reimbursements. Irs gov efile MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Irs gov efile N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. Irs gov efile National Senior Service Corps, National Senior Service Corps programs. Irs gov efile No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. Irs gov efile Nobel prize, Pulitzer, Nobel, and similar prizes. Irs gov efile Nonrecourse debt, Mortgage relief upon sale or other disposition. Irs gov efile Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. Irs gov efile Notary fees, Notary public. Irs gov efile Notes received for services, Note received for services. Irs gov efile Nutrition Program for the Elderly, Nutrition Program for the Elderly. Irs gov efile O Oil Royalties from, Oil, gas, and minerals. Irs gov efile Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). Irs gov efile Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. Irs gov efile Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. Irs gov efile Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. Irs gov efile Royalties, Copyrights and patents. Irs gov efile Peace Corps, Peace Corps. Irs gov efile Pensions Clergy, Pension. Irs gov efile Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. Irs gov efile Military, Military retirement pay. Irs gov efile Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. Irs gov efile Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. Irs gov efile Price reduced after purchase, Price reduced after purchase. Irs gov efile Prizes and awards, Bonuses and awards. Irs gov efile , Prizes and awards. Irs gov efile Achievement awards, Employee achievement award. Irs gov efile Employee awards or bonuses, Employee awards or bonuses. Irs gov efile Length-of-service awards, Employee achievement award. Irs gov efile Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. Irs gov efile Safety achievement, Employee achievement award. Irs gov efile Scholarship prizes, Prizes. Irs gov efile Profit-sharing plan, Retirement and profit-sharing plans. Irs gov efile Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. Irs gov efile Public safety officers killed in line of duty, Public safety officer killed in the line of duty. Irs gov efile Public transportation passes, employer-provided, Transportation, Transit pass. Irs gov efile Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. Irs gov efile Punitive damages, Court awards and damages. Irs gov efile Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). Irs gov efile R Raffles, Lotteries and raffles. Irs gov efile Railroad Retirement annuities, Railroad retirement annuities. Irs gov efile Retirement benefits, Social security and equivalent railroad retirement benefits. Irs gov efile Sick pay, Railroad sick pay. Irs gov efile Unemployment compensation benefits, Types of unemployment compensation. Irs gov efile Real estate Qualified real property business debt, cancellation of, Excluded debt. Irs gov efile Rebates Cash, Cash rebates. Irs gov efile Utility, Utility rebates. Irs gov efile Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. Irs gov efile Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. Irs gov efile , Unused tax credits. Irs gov efile Refunds Federal income tax, Federal income tax refund. Irs gov efile Mortgage interest, Mortgage interest refund. Irs gov efile State tax, State tax refund. Irs gov efile Rehabilitative program payments, Veterans' benefits. Irs gov efile Reimbursements Business expenses, Allowances and reimbursements. Irs gov efile Casualty losses, Casualty insurance and other reimbursements. Irs gov efile Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. Irs gov efile Moving expenses, Allowances and reimbursements. Irs gov efile , Moving expense reimbursements. Irs gov efile Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. Irs gov efile Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. Irs gov efile Repayments, Repayments, Year of deduction (or credit). Irs gov efile Repossession, Canceled sales contract. Irs gov efile Restricted property, Restricted Property, Inherited property not substantially vested. Irs gov efile Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. Irs gov efile Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. Irs gov efile (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. Irs gov efile Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. Irs gov efile Roth contributions, Designated Roth contributions. Irs gov efile Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. Irs gov efile Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. Irs gov efile Sales contracts Cancellation of, Canceled sales contract. Irs gov efile SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. Irs gov efile Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. Irs gov efile Self-employed persons U. Irs gov efile S. Irs gov efile citizens working for foreign employers in U. Irs gov efile S. Irs gov efile treated as, Social security and Medicare taxes. Irs gov efile Senior Companion Program, National Senior Service Corps programs. Irs gov efile Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). Irs gov efile Severance pay, Severance pay. Irs gov efile Outplacement services, Outplacement services. Irs gov efile Sick pay, Sick pay. Irs gov efile Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Irs gov efile SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. Irs gov efile Smallpox vaccine injuries, Smallpox vaccine injuries. Irs gov efile Social security and Medicare taxes Foreign employers, U. Irs gov efile S. Irs gov efile citizens working for in U. Irs gov efile S. Irs gov efile , Social security and Medicare taxes. Irs gov efile Paid by employer, Social security and Medicare taxes paid by employer. Irs gov efile Social security benefits, Social security and equivalent railroad retirement benefits. Irs gov efile Standard deduction Recoveries, Standard deduction limit. Irs gov efile , Standard deduction for earlier years. Irs gov efile State employees Unemployment benefits paid to, State employees. Irs gov efile State or local governments Interest on obligations of, Interest on state and local government obligations. Irs gov efile State or local taxes Refunds, State tax refund. Irs gov efile Statutory stock option holding period, Sale of the stock. Irs gov efile Stock appreciation rights, Stock appreciation rights. Irs gov efile Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. Irs gov efile Grant, Grant of option. Irs gov efile Sale, Sale of the stock. Irs gov efile Stock options, statutory Exercise, Exercise of option. Irs gov efile Grant, Grant of option. Irs gov efile Sale, Sale of the stock. Irs gov efile Stockholder debts, Stockholder debt. Irs gov efile Stolen property, Stolen property. Irs gov efile Strike benefits, Strike and lockout benefits. Irs gov efile Student loans Cancellation of debt, Student loans. Irs gov efile Substantial risk of forfeiture, Substantial risk of forfeiture. Irs gov efile Substantially vested property, Substantially vested. Irs gov efile Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. Irs gov efile Supplemental unemployment benefits, Supplemental unemployment benefits. Irs gov efile Surviving spouse Life insurance proceeds paid to, Surviving spouse. Irs gov efile Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. Irs gov efile Tax Counseling for the Elderly, Volunteer tax counseling. Irs gov efile Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. Irs gov efile Terminal illness, Exclusion for terminal illness. Irs gov efile Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. Irs gov efile Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. Irs gov efile Tour guides, free tours for, Free tour. Irs gov efile Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. Irs gov efile , Repayment of benefits. Irs gov efile Transferable property, Transferable property. Irs gov efile Transit passes, Transportation, Transit pass. Irs gov efile Travel agencies Free tour to organizer of group of tourists, Free tour. Irs gov efile Travel and transportation expenses Free tours from travel agencies, Free tour. Irs gov efile Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. Irs gov efile School children, transporting of, Transporting school children. Irs gov efile Trusts Grantor trusts, Grantor trust. Irs gov efile Income, Estate and trust income. Irs gov efile Tuition program, qualified (QTP), Qualified tuition program (QTP). Irs gov efile Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. Irs gov efile V VA payments, VA payments. Irs gov efile Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. Irs gov efile Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. Irs gov efile Employer-provided, Employer-provided vehicles. Irs gov efile Veterans benefits, Veterans' benefits. Irs gov efile Disability compensation, Retroactive VA determination. Irs gov efile Retroactive VA determination, Retroactive VA determination. Irs gov efile Special statute of limitations. Irs gov efile , Special statute of limitations. Irs gov efile Viatical settlements, Viatical settlement. Irs gov efile Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. Irs gov efile Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). Irs gov efile W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. Irs gov efile Winter energy payments, Payments to reduce cost of winter energy. Irs gov efile Withholding Barter exchange transactions, Backup withholding. Irs gov efile Unemployment compensation, Tax withholding. Irs gov efile Work-training programs, Work-training program. Irs gov efile Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. Irs gov efile , Worksheet 1. Irs gov efile Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up     Home   More Online Publications