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

Cyber security, phishing, worms, firewalls, Trojan horses, hackers, and viruses seem to be in the news every day. Plus warnings to update your virus protection, watch out for online scams, protect your privacy, and watch what you click on are everywhere. But what does it all mean? And what can you do to safeguard access to your computer and to protect yourself and your family? What is this all about?

The first step in protecting yourself is to recognize the risks and become familiar with some of the terminology associated with cyber security. The Department of Homeland Security created this list of terms: Hacker, attacker, or intruder - These terms are applied to the people who seek to exploit weaknesses in software and computer systems for their own gain. Although their intentions are sometimes fairly benign and motivated solely by curiosity, their actions are typically in violation of the intended use of the systems they are exploiting. The results can range from mere mischief (creating a virus with no intentionally negative impact) to malicious (stealing or altering information).

Malicious code includes code such as viruses, worms, and Trojan horses. Although some people use these terms interchangeably, they have unique characteristics:

  • Viruses - This type of malicious code requires you to actually do something before it infects your computer. This action could be opening an email attachment or going to a particular web page.
  • Worms - Worms propagate without you r doing anything. They typically start by exploiting a software vulnerability (a flaw that allows the software's intended security policy to be violated). Then once the victim computer has been infected, the worm will attempt to find and infect other computers. Similar to viruses, worms can propagate via email, web sites, or network-based software. The automated self-propagation of worms distinguishes them from viruses.
  • Trojan horses - A Trojan horse program is software that claims to do one thing while, in fact, doing something different behind the scenes. For example, a program that claims it will speed up your computer may actually be sending your confidential information to an intruder.
  • Spyware - This sneaky software rides its way onto computers when you download screensavers, games, music, and other applications. Spyware sends information about what you're doing on the Internet to a third-party, usually to target you with pop-up ads. Browsers enable you to block pop-ups. You can also install anti-spyware to stop this threat to your privacy.

Minimize Access to Your Information

It is probably easy for you to identify people who could gain physical access to your computer—family members, roommates, co-workers, members of a cleaning crew, and maybe some others. But identifying the people who could gain remote access to your computer becomes much more difficult. As long as you have a computer and connect it to a network or the internet, you are vulnerable to someone or something else accessing or corrupting your information. Luckily, you can develop habits that make it more difficult.

Lock or log-off your computer when you are away from it. This prevents another person from waiting for you to leave and then sitting down at your computer and accessing all of your information.

To be really secure, disconnect your computer from the Internet when you aren't using it. DSL and cable modems make it possible for users to be online all the time, but this convenience comes with risks. The likelihood that attackers or viruses scanning the network for available computers will target your computer becomes much higher if your computer is always connected.

Evaluate your security settings. It is important to examine your computer's settings, especially the security settings, and select options that meet your needs without putting you at increased risk. Many, but not all Internet providers offer free security software. If you don't receive free software, you should consider buying a commercial product that includes virus scan, firewall, and pop-up blockers. You should also be aware of your Internet cookies setting. Cookies are short pieces of data used by web servers to identify users. Some cookies are useful for storing images and data from websites that you frequent, but others are malicious and collect information about you. You'll have to decide how much risk from cookies you can accept. Finally, if you install a patch or a new version of software, or if you hear of something that might affect your settings, reevaluate your settings to make sure they are still appropriate.

Look for a privacy policy statement or seal that indicates the site abides by privacy standards. Take time to read how your privacy is protected.

Look for signals that you are using a secure web page. A secure site encrypts or scrambles personal information so it cannot be easily intercepted. Signals include a screen notice that says you are on a secure site, a closed lock or unbroken key in the bottom corner of your screen, or the first letters of the Internet address you are viewing changes from "http" to "https."

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What if Your Online Privacy is Compromised?

If you believe you might have revealed sensitive information about your organization, report it to the appropriate people within the organization, including network administrators. They can be alert for any suspicious or unusual activity.

If you believe your financial accounts may be compromised, contact your financial institution immediately and close any accounts that may have been compromised. Watch for any unexplainable charges to your account.

Check your credit reports for unusual activity.

Report your situation to local police, and file a report with the Federal Trade Commission.

Protecting Children Online

The Children's Online Privacy Protection Act requires commercial websites to obtain parental consent before collecting, using, or disclosing personal information from children under 13. For more information, contact the FTC about Children's Privacy.

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The Taxact Com

Taxact com 6. Taxact com   Estimated Tax Table of Contents Who Must Make Estimated Tax Payments Estimated tax is a method used to pay tax on income that is not subject to withholding. Taxact com This income includes self-employment income, interest, dividends, alimony, rent, gains from the sale of assets, prizes, and awards. Taxact com Income tax generally is withheld from pensions and annuity payments you receive. Taxact com However, if the tax withheld from your pension (or other) income is not enough, you may have to pay estimated tax. Taxact com If you do not pay enough tax through withholding, by making estimated tax payments, or both, you may be charged a penalty. Taxact com Who Must Make Estimated Tax Payments If you had a tax liability for 2013, you may have to pay estimated tax for 2014. Taxact com In most cases, you must pay estimated tax for 2014 if both of the following apply. Taxact com You expect to owe at least $1,000 in tax for 2014, after subtracting your withholding and refundable credits. Taxact com You expect your withholding and refundable credits to be less than the smaller of: 90% of the tax to be shown on your 2014 tax return, or 100% of the tax shown on your 2013 tax return. Taxact com The 2013 tax return must cover all 12 months. Taxact com If all of your income will be subject to income tax withholding, you probably do not need to make estimated tax payments. Taxact com For more information on estimated tax, see Publication 505. Taxact com Prev  Up  Next   Home   More Online Publications