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Tax Form 1040 2012

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Tax Form 1040 2012

Tax form 1040 2012 Publication 504 - Main Content Table of Contents Filing StatusUnmarried persons. Tax form 1040 2012 Married persons. Tax form 1040 2012 Same-sex marriage. Tax form 1040 2012 Exception. Tax form 1040 2012 Married Filing Jointly Married Filing Separately Head of Household ExemptionsPersonal Exemptions Exemptions for Dependents Phaseout of Exemptions AlimonyInvalid decree. Tax form 1040 2012 Amended instrument. Tax form 1040 2012 General Rules Instruments Executed After 1984 Instruments Executed Before 1985 Qualified Domestic Relations OrderRollovers. Tax form 1040 2012 Individual Retirement Arrangements Property SettlementsTransfer Between Spouses Gift Tax on Property Settlements Sale of Jointly-Owned Property Costs of Getting a Divorce Tax Withholding and Estimated Tax Community PropertyCommunity Income Alimony (Community Income) How To Get Tax Help Filing Status Your filing status is used in determining whether you must file a return, your standard deduction, and the correct tax. Tax form 1040 2012 It may also be used in determining whether you can claim certain other deductions and credits. Tax form 1040 2012 The filing status you can choose depends partly on your marital status on the last day of your tax year. Tax form 1040 2012 Marital status. Tax form 1040 2012   If you are unmarried, your filing status is single or, if you meet certain requirements, head of household or qualifying widow(er). Tax form 1040 2012 If you are married, your filing status is either married filing a joint return or married filing a separate return. Tax form 1040 2012 For information about the single and qualifying widow(er) filing statuses, see Publication 501. Tax form 1040 2012 Unmarried persons. Tax form 1040 2012   You are unmarried for the whole year if either of the following applies. Tax form 1040 2012 You have obtained a final decree of divorce or separate maintenance by the last day of your tax year. Tax form 1040 2012 You must follow your state law to determine if you are divorced or legally separated. Tax form 1040 2012 Exception. Tax form 1040 2012 If you and your spouse obtain a divorce in one year for the sole purpose of filing tax returns as unmarried individuals, and at the time of divorce you intend to remarry each other and do so in the next tax year, you and your spouse must file as married individuals. Tax form 1040 2012 You have obtained a decree of annulment, which holds that no valid marriage ever existed. Tax form 1040 2012 You must file amended returns (Form 1040X, Amended U. Tax form 1040 2012 S. Tax form 1040 2012 Individual Income Tax Return) for all tax years affected by the annulment that are not closed by the statute of limitations. Tax form 1040 2012 The statute of limitations generally does not end until 3 years (including extensions) after the date you file your original return or within 2 years after the date you pay the tax. Tax form 1040 2012 On the amended return you will change your filing status to single or, if you meet certain requirements, head of household. Tax form 1040 2012 Married persons. Tax form 1040 2012   You are married for the whole year if you are separated but you have not obtained a final decree of divorce or separate maintenance by the last day of your tax year. Tax form 1040 2012 An interlocutory decree is not a final decree. Tax form 1040 2012 Same-sex marriage. Tax form 1040 2012   For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Tax form 1040 2012 The term "spouse" includes an individual married to a person of the same sex if the couple is lawfully married under state (or foreign) law. Tax form 1040 2012 However, individuals who have entered into a registered domestic partnership, civil union, or other similar relationship that is not considered a marriage under state (or foreign) law are not considered married for federal tax purposes. Tax form 1040 2012 For more details, see Publication 501. Tax form 1040 2012 Exception. Tax form 1040 2012   If you live apart from your spouse, under certain circumstances, you may be considered unmarried and can file as head of household. Tax form 1040 2012 See Head of Household , later. Tax form 1040 2012 Married Filing Jointly If you are married, you and your spouse can choose to file a joint return. Tax form 1040 2012 If you file jointly, you both must include all your income, exemptions, deductions, and credits on that return. Tax form 1040 2012 You can file a joint return even if one of you had no income or deductions. Tax form 1040 2012 If both you and your spouse have income, you should usually figure your tax on both a joint return and separate returns (using the filing status of married filing separately) to see which gives the two of you the lower combined tax. Tax form 1040 2012 Nonresident alien. Tax form 1040 2012   To file a joint return, at least one of you must be a U. Tax form 1040 2012 S. Tax form 1040 2012 citizen or resident alien at the end of the tax year. Tax form 1040 2012 If either of you was a nonresident alien at any time during the tax year, you can file a joint return only if you agree to treat the nonresident spouse as a resident of the United States. Tax form 1040 2012 This means that your combined worldwide incomes are subject to U. Tax form 1040 2012 S. Tax form 1040 2012 income tax. Tax form 1040 2012 These rules are explained in Publication 519, U. Tax form 1040 2012 S. Tax form 1040 2012 Tax Guide for Aliens. Tax form 1040 2012 Signing a joint return. Tax form 1040 2012   Both you and your spouse generally must sign the return, or it will not be considered a joint return. Tax form 1040 2012 Joint and individual liability. Tax form 1040 2012   Both you and your spouse may be held responsible, jointly and individually, for the tax and any interest or penalty due on your joint return. Tax form 1040 2012 This means that one spouse may be held liable for all the tax due even if all the income was earned by the other spouse. Tax form 1040 2012 Divorced taxpayers. Tax form 1040 2012   If you are divorced, you are jointly and individually responsible for any tax, interest, and penalties due on a joint return for a tax year ending before your divorce. Tax form 1040 2012 This responsibility applies even if your divorce decree states that your former spouse will be responsible for any amounts due on previously filed joint returns. Tax form 1040 2012 Relief from joint liability. Tax form 1040 2012   In some cases, a spouse may be relieved of the tax, interest, and penalties on a joint return. Tax form 1040 2012 You can ask for relief no matter how small the liability. Tax form 1040 2012   There are three types of relief available. Tax form 1040 2012 Innocent spouse relief. Tax form 1040 2012 Separation of liability, which applies to joint filers who are divorced, widowed, legally separated, or who have not lived together for the 12 months ending on the date election of this relief is filed. Tax form 1040 2012 Equitable relief. Tax form 1040 2012   Married persons who live in community property states, but who did not file joint returns, may also qualify for relief from liability arising from community property law or for equitable relief. Tax form 1040 2012 See Relief from liability arising from community property law , later, under Community Property. Tax form 1040 2012    Each kind of relief has different requirements. Tax form 1040 2012 You must file Form 8857 to request relief under any of these categories. Tax form 1040 2012 Publication 971 explains these kinds of relief and who may qualify for them. Tax form 1040 2012 You can also find information on our website at IRS. Tax form 1040 2012 gov. Tax form 1040 2012 Tax refund applied to spouse's debts. Tax form 1040 2012   The overpayment shown on your joint return may be used to pay the past-due amount of your spouse's debts. Tax form 1040 2012 This includes your spouse's federal tax, state income tax, child or spousal support payments, or a federal nontax debt, such as a student loan. Tax form 1040 2012 You can get a refund of your share of the overpayment if you qualify as an injured spouse. Tax form 1040 2012 Injured spouse. Tax form 1040 2012   You are an injured spouse if you file a joint return and all or part of your share of the overpayment was, or is expected to be, applied against your spouse's past-due debts. Tax form 1040 2012 An injured spouse can get a refund for his or her share of the overpayment that would otherwise be used to pay the past-due amount. Tax form 1040 2012   To be considered an injured spouse, you must: Have made and reported tax payments (such as federal income tax withheld from wages or estimated tax payments), or claimed a refundable tax credit, such as the earned income credit or additional child tax credit on the joint return, and Not be legally obligated to pay the past-due amount. Tax form 1040 2012 Note. Tax form 1040 2012 If the injured spouse's permanent home is in a community property state, then the injured spouse must only meet (2). Tax form 1040 2012 For more information, see Publication 555. Tax form 1040 2012    Refunds that involve community property states must be divided according to local law. Tax form 1040 2012 If you live in a community property state in which all community property is subject to the debts of either spouse, your entire refund is generally used to pay those debts. Tax form 1040 2012   If you are an injured spouse, you must file Form 8379 to have your portion of the overpayment refunded to you. Tax form 1040 2012 Follow the instructions for the form. Tax form 1040 2012   If you have not filed your joint return and you know that your joint refund will be offset, file Form 8379 with your return. Tax form 1040 2012 You should receive your refund within 14 weeks from the date the paper return is filed or within 11 weeks from the date the return is filed electronically. Tax form 1040 2012   If you filed your joint return and your joint refund was offset, file Form 8379 by itself. Tax form 1040 2012 When filed after offset, it can take up to 8 weeks to receive your refund. Tax form 1040 2012 Do not attach the previously filed tax return, but do include copies of all Forms W-2, Wage and Tax Statement, and W-2G, Certain Gambling Winnings, for both spouses and any Forms 1099 that show income tax withheld. Tax form 1040 2012    An injured spouse claim is different from an innocent spouse relief request. Tax form 1040 2012 An injured spouse uses Form 8379 to request an allocation of the tax overpayment attributed to each spouse. Tax form 1040 2012 An innocent spouse uses Form 8857 to request relief from joint liability for tax, interest, and penalties on a joint return for items of the other spouse (or former spouse) that were incorrectly reported on or omitted from the joint return. Tax form 1040 2012 For information on innocent spouses, see Relief from joint liability, earlier. Tax form 1040 2012 Married Filing Separately If you and your spouse file separate returns, you should each report only your own income, exemptions, deductions, and credits on your individual return. Tax form 1040 2012 You can file a separate return even if only one of you had income. Tax form 1040 2012 For information on exemptions you can claim on your separate return, see Exemptions , later. Tax form 1040 2012 Community or separate income. Tax form 1040 2012   If you live in a community property state and file a separate return, your income may be separate income or community income for income tax purposes. Tax form 1040 2012 For more information, see Community Income under Community Property, later. Tax form 1040 2012 Separate liability. Tax form 1040 2012   If you and your spouse file separately, you each are responsible only for the tax due on your own return. Tax form 1040 2012 Itemized deductions. Tax form 1040 2012   If you and your spouse file separate returns and one of you itemizes deductions, the other spouse cannot use the standard deduction and should also itemize deductions. Tax form 1040 2012 Table 1. Tax form 1040 2012 Itemized Deductions on Separate Returns This table shows itemized deductions you can claim on your married filing separate return whether you paid the expenses separately with your own funds or jointly with your spouse. Tax form 1040 2012  Caution: If you live in a community property state, these rules do not apply. Tax form 1040 2012 See Community Property. Tax form 1040 2012 IF you paid . Tax form 1040 2012 . Tax form 1040 2012 . Tax form 1040 2012 AND you . Tax form 1040 2012 . Tax form 1040 2012 . Tax form 1040 2012 THEN you can deduct on your separate federal return. Tax form 1040 2012 . Tax form 1040 2012 . Tax form 1040 2012   medical expenses   paid with funds deposited in a joint checking account in which you and your spouse have an equal interest     half of the total medical expenses, subject to certain limits, unless you can show that you alone paid the expenses. Tax form 1040 2012     state income tax   file a separate state income tax return     the state income tax you alone paid during the year. Tax form 1040 2012         file a joint state income tax return and you and your spouse are jointly and individually liable for the full amount of the state income tax     the state income tax you alone paid during the year. Tax form 1040 2012         file a joint state income tax return and you  are liable for only your own share of state  income tax     the smaller of: the state income tax you alone paid during the year, or the total state income tax you and your spouse paid during the year multiplied by the following fraction. Tax form 1040 2012 The numerator is your gross income and the denominator  is your combined gross income. Tax form 1040 2012     property tax   paid the tax on property held as tenants by the entirety     the property tax you alone paid. Tax form 1040 2012     mortgage interest   paid the interest on a qualified home1 held  as tenants by the entirety     the mortgage interest you alone paid. Tax form 1040 2012     casualty loss   have a casualty loss on a home you own  as tenants by the entirety     half of the loss, subject to the deduction limits. Tax form 1040 2012 Neither spouse may report the total casualty loss. Tax form 1040 2012 1 For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. Tax form 1040 2012 Dividing itemized deductions. Tax form 1040 2012   You may be able to claim itemized deductions on a separate return for certain expenses that you paid separately or jointly with your spouse. Tax form 1040 2012 See Table 1, later. Tax form 1040 2012 Separate returns may give you a higher tax. Tax form 1040 2012   Some married couples file separate returns because each wants to be responsible only for his or her own tax. Tax form 1040 2012 There is no joint liability. Tax form 1040 2012 But in almost all instances, if you file separate returns, you will pay more combined federal tax than you would with a joint return. Tax form 1040 2012 This is because the following special rules apply if you file a separate return. Tax form 1040 2012 Your tax rate generally will be higher than it would be on a joint return. Tax form 1040 2012 Your exemption amount for figuring the alternative minimum tax will be half of that allowed a joint return filer. Tax form 1040 2012 You cannot take the credit for child and dependent care expenses in most cases. Tax form 1040 2012 You cannot take the earned income credit. Tax form 1040 2012 You cannot take the exclusion or credit for adoption expenses in most cases. Tax form 1040 2012 You cannot take the credit for higher education expenses (American opportunity and lifetime learning credits), the deduction for student loan interest, or the tuition and fees deduction. Tax form 1040 2012 You cannot exclude the interest from qualified savings bonds that you used for higher education expenses. Tax form 1040 2012 If you lived with your spouse at any time during the tax year: You cannot claim the credit for the elderly or the disabled, and You will have to include in income more (up to 85%) of any social security or equivalent railroad retirement benefits you received. Tax form 1040 2012 Your income limits that reduce the child tax credit, the retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are half of the limits for a joint return filer. Tax form 1040 2012 Your capital loss deduction limit is $1,500 (instead of $3,000 on a joint return). Tax form 1040 2012 Your basic standard deduction, if allowable, is half of that allowed a joint return filer. Tax form 1040 2012 See Itemized deductions , earlier. Tax form 1040 2012 Joint return after separate returns. Tax form 1040 2012   If either you or your spouse (or both of you) file a separate return, you generally can change to a joint return within 3 years from the due date (not including extensions) of the separate return or returns. Tax form 1040 2012 This applies to a return either of you filed claiming married filing separately, single, or head of household filing status. Tax form 1040 2012 Use Form 1040X to change your filing status. Tax form 1040 2012 Separate returns after joint return. Tax form 1040 2012   After the due date of your return, you and your spouse cannot file separate returns if you previously filed a joint return. Tax form 1040 2012 Exception. Tax form 1040 2012   A personal representative for a decedent can change from a joint return elected by the surviving spouse to a separate return for the decedent. Tax form 1040 2012 The personal representative has 1 year from the due date (including extensions) of the joint return to make the change. Tax form 1040 2012 Head of Household Filing as head of household has the following advantages. Tax form 1040 2012 You can claim the standard deduction even if your spouse files a separate return and itemizes deductions. Tax form 1040 2012 Your standard deduction is higher than is allowed if you claim a filing status of single or married filing separately. Tax form 1040 2012 Your tax rate usually will be lower than it is if you claim a filing status of single or married filing separately. Tax form 1040 2012 You may be able to claim certain credits (such as the dependent care credit and the earned income credit) you cannot claim if your filing status is married filing separately. Tax form 1040 2012 Income limits that reduce your child tax credit, retirement savings contributions credit, itemized deductions, and the deduction for personal exemptions are higher than the income limits if you claim a filing status of married filing separately. Tax form 1040 2012 Requirements. Tax form 1040 2012   You may be able to file as head of household if you meet all the following requirements. Tax form 1040 2012 You are unmarried or “considered unmarried” on the last day of the year. Tax form 1040 2012 You paid more than half the cost of keeping up a home for the year. Tax form 1040 2012 A “qualifying person” lived with you in the home for more than half the year (except for temporary absences, such as school). Tax form 1040 2012 However, if the “qualifying person” is your dependent parent, he or she does not have to live with you. Tax form 1040 2012 See Special rule for parent , later, under Qualifying person. Tax form 1040 2012 Considered unmarried. Tax form 1040 2012   You are considered unmarried on the last day of the tax year if you meet all the following tests. Tax form 1040 2012 You file a separate return. Tax form 1040 2012 A separate return includes a return claiming married filing separately, single, or head of household filing status. Tax form 1040 2012 You paid more than half the cost of keeping up your home for the tax year. Tax form 1040 2012 Your spouse did not live in your home during the last 6 months of the tax year. Tax form 1040 2012 Your spouse is considered to live in your home even if he or she is temporarily absent due to special circumstances. Tax form 1040 2012 See Temporary absences , later. Tax form 1040 2012 Your home was the main home of your child, stepchild, or foster child for more than half the year. Tax form 1040 2012 (See Qualifying person , later, for rules applying to a child's birth, death, or temporary absence during the year. Tax form 1040 2012 ) You must be able to claim an exemption for the child. Tax form 1040 2012 However, you meet this test if you cannot claim the exemption only because the noncustodial parent can claim the child using the rule described later in Special rule for divorced or separated parents (or parents who live apart) under Exemptions for Dependents. Tax form 1040 2012 The general rules for claiming an exemption for a dependent are shown later in Table 3. Tax form 1040 2012    If you were considered married for part of the year and lived in a community property state (one of the states listed later under Community Property), special rules may apply in determining your income and expenses. Tax form 1040 2012 See Publication 555 for more information. Tax form 1040 2012 Nonresident alien spouse. Tax form 1040 2012   If your spouse was a nonresident alien at any time during the tax year, and you have not chosen to treat your spouse as a resident alien, you are considered unmarried for head of household purposes. Tax form 1040 2012 However, your spouse is not a qualifying person for head of household purposes. Tax form 1040 2012 You must have another qualifying person and meet the other requirements to file as head of household. Tax form 1040 2012 Keeping up a home. Tax form 1040 2012   You are keeping up a home only if you pay more than half the cost of its upkeep for the year. Tax form 1040 2012 This includes rent, mortgage interest, real estate taxes, insurance on the home, repairs, utilities, and food eaten in the home. Tax form 1040 2012 This does not include the cost of clothing, education, medical treatment, vacations, life insurance, or transportation for any member of the household. Tax form 1040 2012 Qualifying person. Tax form 1040 2012    Table 2, later, shows who can be a qualifying person. Tax form 1040 2012 Any person not described in Table 2 is not a qualifying person. Tax form 1040 2012   Generally, the qualifying person must live with you for more than half of the year. Tax form 1040 2012 Table 2. Tax form 1040 2012 Who Is a Qualifying Person Qualifying You To File as Head of Household?1 Caution. Tax form 1040 2012 See the text of this publication for the other requirements you must meet to claim head of household filing status. Tax form 1040 2012 IF the person is your . Tax form 1040 2012 . Tax form 1040 2012 . Tax form 1040 2012 AND . Tax form 1040 2012 . Tax form 1040 2012 . Tax form 1040 2012 THEN that person is . Tax form 1040 2012 . Tax form 1040 2012 . Tax form 1040 2012   qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2 he or she is single a qualifying person, whether or not you can claim an exemption for the person. Tax form 1040 2012     he or she is married and you can claim an exemption for him or her a qualifying person. Tax form 1040 2012     he or she is married and you cannot claim an exemption for him or her not a qualifying person. Tax form 1040 2012 3     qualifying relative4 who is your father or mother you can claim an exemption for him or her5 a qualifying person. Tax form 1040 2012 6     you cannot claim an exemption for him or her not a qualifying person. Tax form 1040 2012     qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests) he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and you can claim an exemption for him or her5 a qualifying person. Tax form 1040 2012     he or she did not live with you more than half the year not a qualifying person. Tax form 1040 2012     he or she is not related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 and is your qualifying relative only because he or she lived with you all year as a member of your household not a qualifying person. Tax form 1040 2012     you cannot claim an exemption for him or her not a qualifying person. Tax form 1040 2012   1 A person cannot qualify more than one taxpayer to use the head of household filing status for the year. Tax form 1040 2012 2 See Table 3, later, for the tests that must be met to be a qualifying child. Tax form 1040 2012 Note. Tax form 1040 2012 If you are a noncustodial parent, the term “qualifying child” for head of household filing status does not include a child who is your qualifying child for exemption purposes only because of the rules described under Children of Divorced or Separated Parents (or Parents Who Live Apart) under Exemptions for Dependents, later. Tax form 1040 2012 If you are the custodial parent and those rules apply, the child is generally your qualifying child for head of household filing status even though the child is not a qualifying child for whom you can claim an exemption. Tax form 1040 2012 3 This person is a qualifying person if the only reason you cannot claim the exemption is that you can be claimed as a dependent on someone else's return. Tax form 1040 2012 4 See Table 3, later, for the tests that must be met to be a qualifying relative. Tax form 1040 2012 5 If you can claim an exemption for a person only because of a multiple support agreement, that person is not a qualifying person. Tax form 1040 2012 See Multiple Support Agreement in Publication 501. Tax form 1040 2012 6 See Special rule for parent . Tax form 1040 2012 Special rule for parent. Tax form 1040 2012   If your qualifying person is your father or mother, you may be eligible to file as head of household even if your father or mother does not live with you. Tax form 1040 2012 However, you must be able to claim an exemption for your father or mother. Tax form 1040 2012 Also, you must pay more than half the cost of keeping up a home that was the main home for the entire year for your father or mother. Tax form 1040 2012 You are keeping up a main home for your father or mother if you pay more than half the cost of keeping your parent in a rest home or home for the elderly. Tax form 1040 2012 Death or birth. Tax form 1040 2012   If the person for whom you kept up a home was born or died in 2013, you still may be able to file as head of household. Tax form 1040 2012 If the person is your qualifying child, the child must have lived with you for more than half the part of the year he or she was alive. Tax form 1040 2012 If the person is anyone else, see Publication 501. Tax form 1040 2012 Temporary absences. Tax form 1040 2012   You and your qualifying person are considered to live together even if one or both of you are temporarily absent from your home due to special circumstances such as illness, education, business, vacation, or military service. Tax form 1040 2012 It must be reasonable to assume that the absent person will return to the home after the temporary absence. Tax form 1040 2012 You must continue to keep up the home during the absence. Tax form 1040 2012 Kidnapped child. Tax form 1040 2012   You may be eligible to file as head of household even if the child who is your qualifying person has been kidnapped. Tax form 1040 2012 You can claim head of household filing status if all the following statements are true. Tax form 1040 2012 The child must be presumed by law enforcement authorities to have been kidnapped by someone who is not a member of your family or the child's family. Tax form 1040 2012 In the year of the kidnapping, the child lived with you for more than half the part of the year before the kidnapping. Tax form 1040 2012 You would have qualified for head of household filing status if the child had not been kidnapped. Tax form 1040 2012   This treatment applies for all years until the earlier of: The year the child is returned, The year there is a determination that the child is dead, or The year the child would have reached age 18. Tax form 1040 2012 More information. Tax form 1040 2012   For more information on filing as head of household, see Publication 501. Tax form 1040 2012 Exemptions You can deduct $3,900 for each exemption you claim in 2013. Tax form 1040 2012 However, if your adjusted gross income is more than $150,000, see Phaseout of Exemptions , later. Tax form 1040 2012 There are two types of exemptions: personal exemptions and exemptions for dependents. Tax form 1040 2012 If you are entitled to claim an exemption for a dependent (such as your child), that dependent cannot claim his or her personal exemption on his or her own tax return. Tax form 1040 2012 Personal Exemptions You can claim your own exemption unless someone else can claim it. Tax form 1040 2012 If you are married, you may be able to take an exemption for your spouse. Tax form 1040 2012 These are called personal exemptions. Tax form 1040 2012 Exemption for Your Spouse Your spouse is never considered your dependent. Tax form 1040 2012 Joint return. Tax form 1040 2012   On a joint return, you can claim one exemption for yourself and one for your spouse. Tax form 1040 2012   If your spouse had any gross income, you can claim his or her exemption only if you file a joint return. Tax form 1040 2012 Separate return. Tax form 1040 2012   If you file a separate return, you can take an exemption for your spouse only if your spouse had no gross income, is not filing a return, and was not the dependent of another taxpayer. Tax form 1040 2012 If your spouse is the dependent of another taxpayer, you cannot claim an exemption for your spouse even if the other taxpayer does not actually claim your spouse's exemption. Tax form 1040 2012 Alimony paid. Tax form 1040 2012   If you paid alimony to your spouse, you cannot take an exemption for your spouse. Tax form 1040 2012 This is because alimony is gross income to the spouse who received it. Tax form 1040 2012 Divorced or separated spouse. Tax form 1040 2012   If you obtained a final decree of divorce or separate maintenance during the year, you cannot take your former spouse's exemption. Tax form 1040 2012 This rule applies even if you provided all of your former spouse's support. Tax form 1040 2012 Exemptions for Dependents You are allowed one exemption for each person you can claim as a dependent. Tax form 1040 2012 You can claim an exemption for a dependent even if your dependent files a return. Tax form 1040 2012 The term “dependent” means: A qualifying child, or A qualifying relative. Tax form 1040 2012 Table 3 shows the tests that must be met to be either a qualifying child or qualifying relative, plus the additional requirements for claiming an exemption for a dependent. Tax form 1040 2012 For detailed information, see Publication 501. Tax form 1040 2012   Dependent not allowed a personal exemption. Tax form 1040 2012 If you can claim an exemption for your dependent, the dependent cannot claim his or her own exemption on his or her own tax return. Tax form 1040 2012 This is true even if you do not claim the dependent's exemption on your return. Tax form 1040 2012 It is also true if the decedent's exemption on your return is reduced or eliminated under the phaseout rule described under Phaseout of Exemptions, later. Tax form 1040 2012 Table 3. Tax form 1040 2012 Overview of the Rules for Claiming an Exemption for a Dependent Caution. Tax form 1040 2012 This table is only an overview of the rules. Tax form 1040 2012 For details, see Publication 501. Tax form 1040 2012 • You cannot claim any dependents if you, or your spouse if filing jointly, could be claimed as a dependent by another taxpayer. Tax form 1040 2012 • You cannot claim a married person who files a joint return as a dependent unless that joint return is only a claim for refund and there would be no tax liability for either spouse on separate returns. Tax form 1040 2012 • You cannot claim a person as a dependent unless that person is a U. Tax form 1040 2012 S. Tax form 1040 2012 citizen, U. Tax form 1040 2012 S. Tax form 1040 2012 resident alien, U. Tax form 1040 2012 S. Tax form 1040 2012 national, or a resident of Canada or Mexico. Tax form 1040 2012 1 • You cannot claim a person as a dependent unless that person is your qualifying child or qualifying relative. Tax form 1040 2012   Tests To Be a Qualifying Child   Tests To Be a Qualifying Relative 1. Tax form 1040 2012     2. Tax form 1040 2012       3. Tax form 1040 2012    4. Tax form 1040 2012    5. Tax form 1040 2012    The child must be your son, daughter, stepchild, foster child, brother, sister, half brother, half sister, stepbrother, stepsister, or a descendant of any of them. Tax form 1040 2012   The child must be (a) under age 19 at the end of the year and younger than you (or your spouse if filing jointly), (b) under age 24 at the end of the year, a student, and younger than you (or your spouse if filing jointly), or (c) any age if permanently and totally disabled. Tax form 1040 2012   The child must have lived with you for more than half of the year. Tax form 1040 2012 2   The child must not have provided more than half of his or her own support for the year. Tax form 1040 2012   The child is not filing a joint return for the year (unless that joint return is filed only as a claim for refund of withheld income tax or estimated tax paid). Tax form 1040 2012   1. Tax form 1040 2012    2. Tax form 1040 2012       3. Tax form 1040 2012    4. Tax form 1040 2012 The person cannot be your qualifying child or the qualifying child of anyone else. Tax form 1040 2012   The person either (a) must be related to you in one of the ways listed under Relatives who do not have to live with you in Publication 501 or (b) must live with you all year as a member of your household 2 (and your relationship must not violate local law). Tax form 1040 2012   The person's gross income for the year must be less than $3,900. Tax form 1040 2012 3   You must provide more than half of the person's total support for the year. Tax form 1040 2012 4 If the child meets the rules to be a qualifying child of more than one person, only one person can actually treat the child as a qualifying child. Tax form 1040 2012 See Special Rule for Qualifying Child of More Than One Person , later, to find out which person is the person entitled to claim the child as a qualifying child. Tax form 1040 2012     1 Exception exists for certain adopted children. Tax form 1040 2012 2 Exceptions exist for temporary absences, children who were born or died during the year, children of divorced or separated parents (or parents who live apart), and kidnapped children. Tax form 1040 2012 3 Exception exists for persons who are disabled and have income from a sheltered workshop. Tax form 1040 2012 4 Exceptions exist for multiple support agreements, children of divorced or separated parents (or parents who live apart), and kidnapped children. Tax form 1040 2012 See Publication 501. Tax form 1040 2012 You may be entitled to a child tax credit for each qualifying child who was under age 17 at the end of the year if you claimed an exemption for that child. Tax form 1040 2012 For more information, see the instructions for your tax return if you file Form 1040A or 1040. Tax form 1040 2012 Children of Divorced or Separated Parents (or Parents Who Live Apart) In most cases, because of the residency test (see item 3 under Tests To Be a Qualifying Child in Table 3), a child of divorced or separated parents is the qualifying child of the custodial parent. Tax form 1040 2012 However, the child will be treated as the qualifying child of the noncustodial parent if the special rule (discussed next) applies. Tax form 1040 2012 Special rule for divorced or separated parents (or parents who live apart). Tax form 1040 2012   A child will be treated as the qualifying child of his or her noncustodial parent if all four of the following statements are true. Tax form 1040 2012 The parents: Are divorced or legally separated under a decree of divorce or separate maintenance, Are separated under a written separation agreement, or Lived apart at all times during the last 6 months of the year, whether or not they are or were married. Tax form 1040 2012 The child received over half of his or her support for the year from the parents. Tax form 1040 2012 The child is in the custody of one or both parents for more than half of the year. Tax form 1040 2012 Either of the following applies. Tax form 1040 2012 The custodial parent signs a written declaration, discussed later, that he or she will not claim the child as a dependent for the year, and the noncustodial parent attaches this written declaration to his or her return. Tax form 1040 2012 (If the decree or agreement went into effect after 1984, see Divorce decree or separation agreement that went into effect after 1984 and before 2009 , later. Tax form 1040 2012 A pre-1985 decree of divorce or separate maintenance or written separation agreement that applies to 2013 states that the noncustodial parent can claim the child as a dependent, the decree or agreement was not changed after 1984 to say the noncustodial parent cannot claim the child as a dependent, and the noncustodial parent provides at least $600 for the child's support during 2013. Tax form 1040 2012 See Child support under pre-1985 agreement , later. Tax form 1040 2012 Custodial parent and noncustodial parent. Tax form 1040 2012   The custodial parent is the parent with whom the child lived for the greater number of nights during the year. Tax form 1040 2012 The other parent is the noncustodial parent. Tax form 1040 2012   If the parents divorced or separated during the year and the child lived with both parents before the separation, the custodial parent is the one with whom the child lived for the greater number of nights during the rest of the year. Tax form 1040 2012   A child is treated as living with a parent for a night if the child sleeps: At that parent's home, whether or not the parent is present, or In the company of the parent, when the child does not sleep at a parent's home (for example, the parent and child are on vacation together). Tax form 1040 2012 Equal number of nights. Tax form 1040 2012   If the child lived with each parent for an equal number of nights during the year, the custodial parent is the parent with the higher adjusted gross income. Tax form 1040 2012 December 31. Tax form 1040 2012   The night of December 31 is treated as part of the year in which it begins. Tax form 1040 2012 For example, December 31, 2013, is treated as part of 2013. Tax form 1040 2012 Emancipated child. Tax form 1040 2012   If a child is emancipated under state law, the child is treated as not living with either parent. Tax form 1040 2012 See Examples 5 and 6 . Tax form 1040 2012 Absences. Tax form 1040 2012    If a child was not with either parent on a particular night (because, for example, the child was staying at a friend's house), the child is treated as living with the parent with whom the child normally would have lived for that night, except for the absence. Tax form 1040 2012 But if it cannot be determined with which parent the child normally would have lived or if the child would not have lived with either parent that night, the child is treated as not living with either parent that night. Tax form 1040 2012 Parent works at night. Tax form 1040 2012   If, due to a parent's nighttime work schedule, a child lives for a greater number of days but not nights with the parent who works at night, that parent is treated as the custodial parent. Tax form 1040 2012 On a school day, the child is treated as living at the primary residence registered with the school. Tax form 1040 2012 Example 1 – child lived with one parent greater number of nights. Tax form 1040 2012 You and your child’s other parent are divorced. Tax form 1040 2012 In 2013, your child lived with you 210 nights and with the other parent 156 nights. Tax form 1040 2012 You are the custodial parent. Tax form 1040 2012 Example 2 – child is away at camp. Tax form 1040 2012 In 2013, your daughter lives with each parent for alternate weeks. Tax form 1040 2012 In the summer, she spends 6 weeks at summer camp. Tax form 1040 2012 During the time she is at camp, she is treated as living with you for 3 weeks and with her other parent, your ex-spouse, for 3 weeks because this is how long she would have lived with each parent if she had not attended summer camp. Tax form 1040 2012 Example 3 – child lived same number of days with each parent. Tax form 1040 2012 Your son lived with you 180 nights during the year and lived the same number of nights with his other parent, your ex-spouse. Tax form 1040 2012 Your adjusted gross income is $40,000. Tax form 1040 2012 Your ex-spouse's adjusted gross income is $25,000. Tax form 1040 2012 You are treated as your son's custodial parent because you have the higher adjusted gross income. Tax form 1040 2012 Example 4 – child is at parent’s home but with other parent. Tax form 1040 2012 Your son normally lives with you during the week and with his other parent, your ex-spouse, every other weekend. Tax form 1040 2012 You become ill and are hospitalized. Tax form 1040 2012 The other parent lives in your home with your son for 10 consecutive days while you are in the hospital. Tax form 1040 2012 Your son is treated as living with you during this 10-day period because he was living in your home. Tax form 1040 2012 Example 5 – child emancipated in May. Tax form 1040 2012 When your son turned age 18 in May 2013, he became emancipated under the law of the state where he lives. Tax form 1040 2012 As a result, he is not considered in the custody of his parents for more than half of the year. Tax form 1040 2012 The special rule for children of divorced or separated parents (or parents who live apart) does not apply. Tax form 1040 2012 Example 6 – child emancipated in August. Tax form 1040 2012 Your daughter lives with you from January 1, 2013, until May 31, 2013, and lives with her other parent, your ex-spouse, from June 1, 2013, through the end of the year. Tax form 1040 2012 She turns 18 and is emancipated under state law on August 1, 2013. Tax form 1040 2012 Because she is treated as not living with either parent beginning on August 1, she is treated as living with you the greater number of nights in 2013. Tax form 1040 2012 You are the custodial parent. Tax form 1040 2012 Written declaration. Tax form 1040 2012    The custodial parent must use either Form 8332 or a similar statement (containing the same information required by the form) to make the written declaration to release the exemption to the noncustodial parent. Tax form 1040 2012 The noncustodial parent must attach a copy of the form or statement to his or her tax return. Tax form 1040 2012   The exemption can be released for 1 year, for a number of specified years (for example, alternate years), or for all future years, as specified in the declaration. Tax form 1040 2012 Divorce decree or separation agreement that went into effect after 1984 and before 2009. Tax form 1040 2012   If the divorce decree or separation agreement went into effect after 1984 and before 2009, the noncustodial parent may be able to attach certain pages from the decree or agreement instead of Form 8332. Tax form 1040 2012 To be able to do this, the decree or agreement must state all three of the following. Tax form 1040 2012 The noncustodial parent can claim the child as a dependent without regard to any condition, such as payment of support. Tax form 1040 2012 The custodial parent will not claim the child as a dependent for the year. Tax form 1040 2012 The years for which the noncustodial parent, rather than the custodial parent, can claim the child as a dependent. Tax form 1040 2012   The noncustodial parent must attach all of the following pages of the decree or agreement to his or her return. Tax form 1040 2012 The cover page (write the other parent's social security number on this page). Tax form 1040 2012 The pages that include all of the information identified in items (1) through (3) above. Tax form 1040 2012 The signature page with the other parent's signature and the date of the agreement. Tax form 1040 2012 Post-2008 divorce decree or separation agreement. Tax form 1040 2012   If the decree or agreement went into effect after 2008, a noncustodial parent claiming an exemption for a child cannot attach pages from a divorce decree or separation agreement instead of Form 8332. Tax form 1040 2012 The custodial parent must sign either a Form 8332 or a similar statement. Tax form 1040 2012 The only purpose of this statement must be to release the custodial parent's claim to the child's exemption. Tax form 1040 2012 The noncustodial parent must attach a copy to his or her return. Tax form 1040 2012 The form or statement must release the custodial parent's claim to the child without any conditions. Tax form 1040 2012 For example, the release must not depend on the noncustodial parent paying support. Tax form 1040 2012    The noncustodial parent must attach the required information even if it was filed with a return in an earlier year. Tax form 1040 2012 Revocation of release of claim to an exemption. Tax form 1040 2012   The custodial parent can revoke a release of claim to exemption that he or she previously released to the noncustodial parent on Form 8332 or a similar statement. Tax form 1040 2012 In order for the revocation to be effective for 2013, the custodial parent must have given (or made reasonable efforts to give) written notice of the revocation to the noncustodial parent in 2012 or earlier. Tax form 1040 2012 The custodial parent can use Part III of Form 8332 for this purpose and must attach a copy of the revocation to his or her return for each tax year he or she claims the child as a dependent as a result of the revocation. Tax form 1040 2012 Remarried parent. Tax form 1040 2012   If you remarry, the support provided by your new spouse is treated as provided by you. Tax form 1040 2012 Child support under pre-1985 agreement. Tax form 1040 2012   All child support payments actually received from the noncustodial parent under a pre-1985 agreement are considered used for the support of the child, even if such amounts are not actually spent for child support. Tax form 1040 2012 Example. Tax form 1040 2012 Under a pre-1985 agreement, the noncustodial parent provides $1,200 for the child's support. Tax form 1040 2012 This amount is considered support provided by the noncustodial parent even if the $1,200 was actually spent on things other than support. Tax form 1040 2012 Parents who never married. Tax form 1040 2012   The special rule for divorced or separated parents also applies to parents who never married and lived apart at all times during the last 6 months of the year. Tax form 1040 2012 Alimony. Tax form 1040 2012   Payments to your spouse that are includible in his or her gross income as either alimony, separate maintenance payments, or similar payments from an estate or trust, are not treated as a payment for the support of a dependent. Tax form 1040 2012 Special Rule for Qualifying Child of More Than One Person If your qualifying child is not a qualifying child of anyone else, this special rule does not apply to you and you do not need to read about it. Tax form 1040 2012 This is also true if your qualifying child is not a qualifying child of anyone else except your spouse with whom you file a joint return. Tax form 1040 2012 If a child is treated as the qualifying child of the noncustodial parent under the Special rule for divorced or separated parents (or parents who live apart), earlier, see Applying this special rule to divorced or separated parents (or parents who live apart), later. Tax form 1040 2012 Sometimes, a child meets the relationship, age, residency, support, and joint return tests to be a qualifying child of more than one person. Tax form 1040 2012 (For a description of these tests, see list items 1 through 5 under Tests To Be a Qualifying Child in Table 3). Tax form 1040 2012 Although the child meets the conditions to be a qualifying child of each of these persons, only one person can actually use the child as a qualifying child to take all of the following tax benefits (provided the person is eligible for each benefit). Tax form 1040 2012 The exemption for the child. Tax form 1040 2012 The child tax credit. Tax form 1040 2012 Head of household filing status. Tax form 1040 2012 The credit for child and dependent care expenses. Tax form 1040 2012 The exclusion from income for dependent care benefits. Tax form 1040 2012 The earned income credit. Tax form 1040 2012 The other person cannot take any of these benefits based on this qualifying child. Tax form 1040 2012 In other words, you and the other person cannot agree to divide these tax benefits between you. Tax form 1040 2012 The other person cannot take any of these tax benefits unless he or she has a different qualifying child. Tax form 1040 2012 Tiebreaker rules. Tax form 1040 2012   To determine which person can treat the child as a qualifying child to claim these six tax benefits, the following tiebreaker rules apply. Tax form 1040 2012 If only one of the persons is the child's parent, the child is treated as the qualifying child of the parent. Tax form 1040 2012 If the parents do not file a joint return together but both parents claim the child as a qualifying child, the IRS will treat the child as the qualifying child of the parent with whom the child lived for the longer period of time during the year. Tax form 1040 2012 If the child lived with each parent for the same amount of time, the IRS will treat the child as the qualifying child of the parent who had the higher adjusted gross income (AGI) for the year. Tax form 1040 2012 If no parent can claim the child as a qualifying child, the child is treated as the qualifying child of the person who had the highest AGI for the year. Tax form 1040 2012 If a parent can claim the child as a qualifying child but no parent does so claim the child, the child is treated as the qualifying child of the person who had the highest AGI for the year, but only if that person's AGI is higher than the highest AGI of any of the child's parents who can claim the child. Tax form 1040 2012 If the child's parents file a joint return with each other, this rule can be applied by dividing the parents' total AGI evenly between them; see Publication 501 for details. Tax form 1040 2012   Subject to these tiebreaker rules, you and the other person may be able to choose which of you claims the child as a qualifying child. Tax form 1040 2012 Example 1—separated parents. Tax form 1040 2012 You, your husband, and your 10-year-old son lived together until August 1, 2013, when your husband moved out of the household. Tax form 1040 2012 In August and September, your son lived with you. Tax form 1040 2012 For the rest of the year, your son lived with your husband, the boy's father. Tax form 1040 2012 Your son is a qualifying child of both you and your husband because your son lived with each of you for more than half the year and because he met the relationship, age, support, and joint return tests for both of you. Tax form 1040 2012 At the end of the year, you and your husband still were not divorced, legally separated, or separated under a written separation agreement, so the special rule for divorced or separated parents (or parents who live apart) does not apply. Tax form 1040 2012 You and your husband will file separate returns. Tax form 1040 2012 Your husband agrees to let you treat your son as a qualifying child. Tax form 1040 2012 This means, if your husband does not claim your son as a qualifying child, you can claim your son as a dependent and treat him as a qualifying child for the child tax credit and exclusion for dependent care benefits, if you qualify for each of those tax benefits. Tax form 1040 2012 However, you cannot claim head of household filing status because you and your husband did not live apart the last 6 months of the year. Tax form 1040 2012 And, as a result of your filing status being married filing separately, you cannot claim the earned income credit or the credit for child and dependent care expenses. Tax form 1040 2012 Example 2—separated parents claim same child. Tax form 1040 2012 The facts are the same as in Example 1 except that you and your husband both claim your son as a qualifying child. Tax form 1040 2012 In this case, only your husband will be allowed to treat your son as a qualifying child. Tax form 1040 2012 This is because, during 2013, the boy lived with him longer than with you. Tax form 1040 2012 If you claimed an exemption, the child tax credit, or the exclusion for dependent care benefits for your son, the IRS will disallow your claim to all these tax benefits, unless you have another qualifying child. Tax form 1040 2012 In addition, because you and your husband did not live apart the last 6 months of the year, your husband cannot claim head of household filing status. Tax form 1040 2012 And, as a result of his filing status being married filing separately, he cannot claim the earned income credit or the credit for child and dependent care expenses. Tax form 1040 2012 Applying this special rule to divorced or separated parents (or parents who live apart). Tax form 1040 2012   If a child is treated as the qualifying child of the noncustodial parent under the special rule for divorced or separated parents (or parents who live apart) described earlier, only the noncustodial parent can claim an exemption and the child tax credit for the child. Tax form 1040 2012 However, the noncustodial parent cannot claim the child as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, and the earned income credit. Tax form 1040 2012 Only the custodial parent, if eligible, or another eligible taxpayer can claim the child as a qualifying child for those four tax benefits. Tax form 1040 2012 If the child is the qualifying child of more than one person for those tax benefits, the tiebreaker rules determine which person can treat the child as a qualifying child. Tax form 1040 2012 Example 1. Tax form 1040 2012 You and your 5-year-old son lived all year with your mother, who paid the entire cost of keeping up the home. Tax form 1040 2012 Your AGI is $10,000. Tax form 1040 2012 Your mother's AGI is $25,000. Tax form 1040 2012 Your son's father does not live with you or your son. Tax form 1040 2012 Under the rules for children of divorced or separated parents (or parents who live apart), your son is treated as the qualifying child of his father, who can claim an exemption and the child tax credit for the child if he meets all the requirements to do so. Tax form 1040 2012 Because of this, you cannot claim an exemption or the child tax credit for your son. Tax form 1040 2012 However, your son's father cannot claim your son as a qualifying child for head of household filing status, the credit for child and dependent care expenses, the exclusion for dependent care benefits, or the earned income credit. Tax form 1040 2012 You and your mother did not have any child care expenses or dependent care benefits, but the boy is a qualifying child of both you and your mother for head of household filing status and the earned income credit because he meets the relationship, age, residency, support, and joint return tests for both you and your mother. Tax form 1040 2012 (Note: The support test does not apply for the earned income credit. Tax form 1040 2012 ) However, you agree to let your mother claim your son. Tax form 1040 2012 This means she can claim him for head of household filing status and the earned income credit if she qualifies for each and if you do not claim him as a qualifying child for the earned income credit. Tax form 1040 2012 (You cannot claim head of household filing status because your mother paid the entire cost of keeping up the home. Tax form 1040 2012 ) Example 2. Tax form 1040 2012 The facts are the same as in Example 1 except that your AGI is $25,000 and your mother's AGI is $21,000. Tax form 1040 2012 Your mother cannot claim your son as a qualifying child for any purpose because her AGI is not higher than yours. Tax form 1040 2012 Example 3. Tax form 1040 2012 The facts are the same as in Example 1 except that you and your mother both claim your son as a qualifying child for the earned income credit. Tax form 1040 2012 Your mother also claims him as a qualifying child for head of household filing status. Tax form 1040 2012 You, as the child's parent, will be the only one allowed to claim your son as a qualifying child for the earned income credit. Tax form 1040 2012 The IRS will disallow your mother's claim to the earned income credit and head of household filing status unless she has another qualifying child. Tax form 1040 2012 Phaseout of Exemptions The amount you can claim as a deduction for exemptions is reduced once your adjusted gross income (AGI) goes above a certain level for your filing status. Tax form 1040 2012 These levels are as follows:    Filing Status AGI Level That Reduces Exemption Amount Married filing separately $150,000 Single 250,000 Head of household 275,000 Married filing jointly 300,000 Qualifying widow(er) 300,000 You must reduce the dollar amount of your exemptions by 2% for each $2,500, or part of $2,500 ($1,250 if you are married filing separately), that your AGI exceeds the amount shown above for your filing status. Tax form 1040 2012 If your AGI exceeds the amount shown above by more than $122,500 ($61,250 if married filing separately), the amount of your deduction for exemptions is reduced to zero. Tax form 1040 2012 If your AGI exceeds the level for your filing status, use the Deduction for Exemptions Worksheet found in the instructions for Form 1040 or Form 1040NR to figure the amount of your deduction for exemptions. Tax form 1040 2012 Alimony Alimony is a payment to or for a spouse or former spouse under a divorce or separation instrument. Tax form 1040 2012 It does not include voluntary payments that are not made under a divorce or separation instrument. Tax form 1040 2012 Alimony is deductible by the payer and must be included in the spouse's or former spouse's income. Tax form 1040 2012 Although this discussion is generally written for the payer of the alimony, the recipient can use the information to determine whether an amount received is alimony. Tax form 1040 2012 To be alimony, a payment must meet certain requirements. Tax form 1040 2012 There are some differences between the requirements that apply to payments under instruments executed after 1984 and to payments under instruments executed before 1985. Tax form 1040 2012 The general requirements that apply to payments regardless of when the divorce or separation instrument was executed and the specific requirements that apply to post-1984 instruments (and, in certain cases, some pre-1985 instruments) are discussed in this publication. Tax form 1040 2012 See, Instruments Executed Before 1985 , later, if you are looking for information on where to find the specific requirements that apply to pre-1985 instruments. Tax form 1040 2012 Spouse or former spouse. Tax form 1040 2012   Unless otherwise stated, the term “spouse” includes former spouse. Tax form 1040 2012 Divorce or separation instrument. Tax form 1040 2012   The term “divorce or separation instrument” means: A decree of divorce or separate maintenance or a written instrument incident to that decree, A written separation agreement, or A decree or any type of court order requiring a spouse to make payments for the support or maintenance of the other spouse. Tax form 1040 2012 This includes a temporary decree, an interlocutory (not final) decree, and a decree of alimony pendente lite (while awaiting action on the final decree or agreement). Tax form 1040 2012 Invalid decree. Tax form 1040 2012   Payments under a divorce decree can be alimony even if the decree's validity is in question. Tax form 1040 2012 A divorce decree is valid for tax purposes until a court having proper jurisdiction holds it invalid. Tax form 1040 2012 Amended instrument. Tax form 1040 2012   An amendment to a divorce decree may change the nature of your payments. Tax form 1040 2012 Amendments are not ordinarily retroactive for federal tax purposes. Tax form 1040 2012 However, a retroactive amendment to a divorce decree correcting a clerical error to reflect the original intent of the court will generally be effective retroactively for federal tax purposes. Tax form 1040 2012 Example 1. Tax form 1040 2012 A court order retroactively corrected a mathematical error under your divorce decree to express the original intent to spread the payments over more than 10 years. Tax form 1040 2012 This change also is effective retroactively for federal tax purposes. Tax form 1040 2012 Example 2. Tax form 1040 2012 Your original divorce decree did not fix any part of the payment as child support. Tax form 1040 2012 To reflect the true intention of the court, a court order retroactively corrected the error by designating a part of the payment as child support. Tax form 1040 2012 The amended order is effective retroactively for federal tax purposes. Tax form 1040 2012 Deducting alimony paid. Tax form 1040 2012   You can deduct alimony you paid, whether or not you itemize deductions on your return. Tax form 1040 2012 You must file Form 1040. Tax form 1040 2012 You cannot use Form 1040A, 1040EZ, or 1040NR. Tax form 1040 2012 Enter the amount of alimony you paid on Form 1040, line 31a. Tax form 1040 2012 In the space provided on line 31b, enter your spouse's social security number (SSN) or IRS individual taxpayer identification number (ITIN). Tax form 1040 2012 If you paid alimony to more than one person, enter the SSN or ITIN of one of the recipients. Tax form 1040 2012 Show the SSN or ITIN and amount paid to each other recipient on an attached statement. Tax form 1040 2012 Enter your total payments on line 31a. Tax form 1040 2012 If you do not provide your spouse's SSN or ITIN, you may have to pay a $50 penalty and your deduction may be disallowed. Tax form 1040 2012 Reporting alimony received. Tax form 1040 2012   Report alimony you received as income on Form 1040, line 11, or on Schedule NEC (Form 1040NR), line 12. Tax form 1040 2012 You cannot use Form 1040A, 1040EZ, or 1040NR-EZ. Tax form 1040 2012    You must give the person who paid the alimony your SSN or ITIN. Tax form 1040 2012 If you do not, you may have to pay a $50 penalty. Tax form 1040 2012 Withholding on nonresident aliens. Tax form 1040 2012   If you are a U. Tax form 1040 2012 S. Tax form 1040 2012 citizen or resident alien and you pay alimony to a nonresident alien spouse, you may have to withhold income tax at a rate of 30% on each payment. Tax form 1040 2012 However, many tax treaties provide for an exemption from withholding for alimony payments. Tax form 1040 2012 For more information, see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. Tax form 1040 2012 General Rules The following rules apply to alimony regardless of when the divorce or separation instrument was executed. Tax form 1040 2012 Payments not alimony. Tax form 1040 2012   Not all payments under a divorce or separation instrument are alimony. Tax form 1040 2012 Alimony does not include: Child support, Noncash property settlements, Payments that are your spouse's part of community income, as explained later under Community Property , Payments to keep up the payer's property, or Use of the payer's property. Tax form 1040 2012 Example. Tax form 1040 2012 Under your written separation agreement, your spouse lives rent-free in a home you own and you must pay the mortgage, real estate taxes, insurance, repairs, and utilities for the home. Tax form 1040 2012 Because you own the home and the debts are yours, your payments for the mortgage, real estate taxes, insurance, and repairs are not alimony. Tax form 1040 2012 Neither is the value of your spouse's use of the home. Tax form 1040 2012 If they otherwise qualify, you can deduct the payments for utilities as alimony. Tax form 1040 2012 Your spouse must report them as income. Tax form 1040 2012 If you itemize deductions, you can deduct the real estate taxes and, if the home is a qualified home, you can also include the interest on the mortgage in figuring your deductible interest. Tax form 1040 2012 However, if your spouse owned the home, see Example 2 under Payments to a third party, later. Tax form 1040 2012 If you owned the home jointly with your spouse, see Table 4. Tax form 1040 2012 For more information on a qualified home and deductible mortgage interest, see Publication 936, Home Mortgage Interest Deduction. Tax form 1040 2012 Child support. Tax form 1040 2012   To determine whether a payment is child support, see the discussion under Instruments Executed After 1984 , later. Tax form 1040 2012 If your divorce or separation agreement was executed before 1985, see the 2004 revision of Publication 504 available at www. Tax form 1040 2012 irs. Tax form 1040 2012 gov/formspubs. Tax form 1040 2012 Underpayment. Tax form 1040 2012   If both alimony and child support payments are called for by your divorce or separation instrument, and you pay less than the total required, the payments apply first to child support and then to alimony. Tax form 1040 2012 Example. Tax form 1040 2012 Your divorce decree calls for you to pay your former spouse $200 a month ($2,400 ($200 x 12) a year) as child support and $150 a month ($1,800 ($150 x 12) a year) as alimony. Tax form 1040 2012 If you pay the full amount of $4,200 ($2,400 + $1,800) during the year, you can deduct $1,800 as alimony and your former spouse must report $1,800 as alimony received. Tax form 1040 2012 If you pay only $3,600 during the year, $2,400 is child support. Tax form 1040 2012 You can deduct only $1,200 ($3,600 – $2,400) as alimony and your former spouse must report $1,200 as alimony received. Tax form 1040 2012 Payments to a third party. Tax form 1040 2012   Cash payments, checks, or money orders to a third party on behalf of your spouse under the terms of your divorce or separation instrument can be alimony, if they otherwise qualify. Tax form 1040 2012 These include payments for your spouse's medical expenses, housing costs (rent, utilities, etc. Tax form 1040 2012 ), taxes, tuition, etc. Tax form 1040 2012 The payments are treated as received by your spouse and then paid to the third party. Tax form 1040 2012 Example 1. Tax form 1040 2012 Under your divorce decree, you must pay your former spouse's medical and dental expenses. Tax form 1040 2012 If the payments otherwise qualify, you can deduct them as alimony on your return. Tax form 1040 2012 Your former spouse must report them as alimony received and can include them in figuring deductible medical expenses. Tax form 1040 2012 Example 2. Tax form 1040 2012 Under your separation agreement, you must pay the real estate taxes, mortgage payments, and insurance premiums on a home owned by your spouse. Tax form 1040 2012 If they otherwise qualify, you can deduct the payments as alimony on your return, and your spouse must report them as alimony received. Tax form 1040 2012 If itemizing deductions, your spouse can deduct the real estate taxes and, if the home is a qualified home, also include the interest on the mortgage in figuring deductible interest. Tax form 1040 2012 However, if you owned the home, see the example under Payments not alimony , earlier. Tax form 1040 2012 If you owned the home jointly with your spouse, see Table 4. Tax form 1040 2012 Life insurance premiums. Tax form 1040 2012   Alimony includes premiums you must pay under your divorce or separation instrument for insurance on your life to the extent your spouse owns the policy. Tax form 1040 2012 Payments for jointly-owned home. Tax form 1040 2012   If your divorce or separation instrument states that you must pay expenses for a home owned by you and your spouse or former spouse, some of your payments may be alimony. Tax form 1040 2012 See Table 4. Tax form 1040 2012   However, if your spouse owned the home, see Example 2 under Payments to a third party, earlier. Tax form 1040 2012 If you owned the home, see the example under Payments not alimony , earlier. Tax form 1040 2012 Table 4. Tax form 1040 2012 Expenses for a Jointly-Owned Home Use the table below to find how much of your payment is alimony and how much you can claim as an itemized deduction. Tax form 1040 2012 IF you must pay all of the . Tax form 1040 2012 . Tax form 1040 2012 . Tax form 1040 2012 AND your home is . Tax form 1040 2012 . Tax form 1040 2012 . Tax form 1040 2012 THEN you can deduct and your spouse (or former spouse) must include as alimony . Tax form 1040 2012 . Tax form 1040 2012 . Tax form 1040 2012 AND you can claim as an itemized deduction . Tax form 1040 2012 . Tax form 1040 2012 . Tax form 1040 2012   mortgage payments (principal and interest) jointly owned half of the total payments half of the interest as interest expense (if the home is a qualified home). Tax form 1040 2012 1   real estate taxes and home insurance held as tenants in common half of the total payments half of the real estate taxes2 and none of the home insurance. Tax form 1040 2012     held as tenants by the entirety or in joint tenancy none of the payments all of the real estate taxes and none of the home insurance. Tax form 1040 2012 1 Your spouse (or former spouse) can deduct the other half of the interest if the home is a qualified home. Tax form 1040 2012  2 Your spouse (or former spouse) can deduct the other half of the real estate taxes. Tax form 1040 2012 Instruments Executed After 1984 The following rules for alimony apply to payments under divorce or separation instruments executed after 1984. Tax form 1040 2012 Exception for instruments executed before 1985. Tax form 1040 2012   There are two situations where the rules for instruments executed after 1984 apply to instruments executed before 1985. Tax form 1040 2012 A divorce or separation instrument executed before 1985 and then modified after 1984 to specify that the after-1984 rules will apply. Tax form 1040 2012 A temporary divorce or separation instrument executed before 1985 and incorporated into, or adopted by, a final decree executed after 1984 that: Changes the amount or period of payment, or Adds or deletes any contingency or condition. Tax form 1040 2012   For the rules for alimony payments under pre-1985 instruments not meeting these exceptions, see the 2004 revision of Publication 504 available at www. Tax form 1040 2012 irs. Tax form 1040 2012 gov/formspubs. Tax form 1040 2012 Example 1. Tax form 1040 2012 In November 1984, you and your former spouse executed a written separation agreement. Tax form 1040 2012 In February 1985, a decree of divorce was substituted for the written separation agreement. Tax form 1040 2012 The decree of divorce did not change the terms for the alimony you pay your former spouse. Tax form 1040 2012 The decree of divorce is treated as executed before 1985. Tax form 1040 2012 Alimony payments under this decree are not subject to the rules for payments under instruments executed after 1984. Tax form 1040 2012 Example 2. Tax form 1040 2012 The facts are the same as in Example 1 except that the decree of divorce changed the amount of the alimony. Tax form 1040 2012 In this example, the decree of divorce is not treated as executed before 1985. Tax form 1040 2012 The alimony payments are subject to the rules for payments under instruments executed after 1984. Tax form 1040 2012 Alimony Requirements A payment to or for a spouse under a divorce or separation instrument is alimony if the spouses do not file a joint return with each other and all the following requirements are met. Tax form 1040 2012 The payment is in cash. Tax form 1040 2012 The instrument does not designate the payment as not alimony. Tax form 1040 2012 The spouses are not members of the same household at the time the payments are made. Tax form 1040 2012 This requirement applies only if the spouses are legally separated under a decree of divorce or separate maintenance. Tax form 1040 2012 There is no liability to make any payment (in cash or property) after the death of the recipient spouse. Tax form 1040 2012 The payment is not treated as child support. Tax form 1040 2012 Each of these requirements is discussed next. Tax form 1040 2012 Cash payment requirement. Tax form 1040 2012   Only cash payments, including checks and money orders, qualify as alimony. Tax form 1040 2012 The following do not qualify as alimony. Tax form 1040 2012 Transfers of services or property (including a debt instrument of a third party or an annuity contract). Tax form 1040 2012 Execution of a debt instrument by the payer. Tax form 1040 2012 The use of the payer's property. Tax form 1040 2012 Payments to a third party. Tax form 1040 2012   Cash payments to a third party under the terms of your divorce or separation instrument can qualify as cash payments to your spouse. Tax form 1040 2012 See Payments to a third party under General Rules, earlier. Tax form 1040 2012   Also, cash payments made to a third party at the written request of your spouse may qualify as alimony if all the following requirements are met. Tax form 1040 2012 The payments are in lieu of payments of alimony directly to your spouse. Tax form 1040 2012 The written request states that both spouses intend the payments to be treated as alimony. Tax form 1040 2012 You receive the written request from your spouse before you file your return for the year you made the payments. Tax form 1040 2012 Payments designated as not alimony. Tax form 1040 2012   You and your spouse can designate that otherwise qualifying payments are not alimony. Tax form 1040 2012 You do this by including a provision in your divorce or separation instrument that states the payments are not deductible as alimony by you and are excludable from your spouse's income. Tax form 1040 2012 For this purpose, any instrument (written statement) signed by both of you that makes this designation and that refers to a previous written separation agreement is treated as a written separation agreement (and therefore a divorce or separation instrument). Tax form 1040 2012 If you are subject to temporary support orders, the designation must be made in the original or a later temporary support order. Tax form 1040 2012   Your spouse can exclude the payments from income only if he or she attaches a copy of the instrument designating them as not alimony to his or her return. Tax form 1040 2012 The copy must be attached each year the designation applies. Tax form 1040 2012 Spouses cannot be members of the same household. Tax form 1040 2012   Payments to your spouse while you are members of the same household are not alimony if you are legally separated under a decree of divorce or separate maintenance. Tax form 1040 2012 A home you formerly shared is considered one household, even if you physically separate yourselves in the home. Tax form 1040 2012   You are not treated as members of the same household if one of you is preparing to leave the household and does leave no later than 1 month after the date of the payment. Tax form 1040 2012 Exception. Tax form 1040 2012   If you are not legally separated under a decree of divorce or separate maintenance, a payment under a written separation agreement, support decree, or other court order may qualify as alimony even if you are members of the same household when the payment is made. Tax form 1040 2012 Liability for payments after death of recipient spouse. Tax form 1040 2012   If any part of payments you make must continue to be made for any period after your spouse's death, that part of your payments is not alimony whether made before or after the death. Tax form 1040 2012 If all of the payments would continue, then none of the payments made before or after the death are alimony. Tax form 1040 2012   The divorce or separation instrument does not have to expressly state that the payments cease upon the
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The Tax Form 1040 2012

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