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Www Irs Gov Efile

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Www irs gov efile Publication 970 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionComparison table. Www irs gov efile Ordering forms and publications. Www irs gov efile Tax questions. Www irs gov efile Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 970, such as legislation enacted after it was published, go to www. Www irs gov efile irs. Www irs gov efile gov/pub970. Www irs gov efile What's New Lifetime learning credit. Www irs gov efile  For 2013, the amount of your lifetime learning credit is gradually reduced (phased out) if your modified adjusted gross income (MAGI) is between $53,000 and $63,000 ($107,000 and $127,000 if you file a joint return). Www irs gov efile You cannot claim a credit if your MAGI is $63,000 or more ($127,000 or more if you file a joint return). Www irs gov efile This is an increase from the 2012 limits of $52,000 and $62,000 ($104,000 and $124,000 if filing a joint return). Www irs gov efile For more information, see chapter 3, Lifetime Learning Credit . Www irs gov efile Business deduction for work-related education. Www irs gov efile  For 2013, if you drive your car to and from school and qualify to deduct transportation expenses, the amount you can deduct for miles driven from January 1, 2013 through December 31, 2013 is 56. Www irs gov efile 5 cents per mile. Www irs gov efile See chapter 12, Business Deduction for Work-Related Education , for more information. Www irs gov efile Reminders Form 1098-T, Tuition Statement. Www irs gov efile  When figuring an education credit or the tuition and fees deduction, use only the amounts you paid and are deemed to have paid during the tax year for qualified education expenses. Www irs gov efile In most cases, the student should receive Form 1098-T from the eligible educational institution by January 31, 2014. Www irs gov efile An institution my choose to report either payments received during calendar year 2013 (box 1), or amounts billed during the calendar year 2013 (box 2), for qualified education expenses. Www irs gov efile However, the amounts in boxes 1 and 2 of Form 1098-T might be different than the amount you actually paid and are deemed to have paid. Www irs gov efile In addition, the Form 1098-T should give you other information for that institution, such as adjustments made for prior years, the amount of scholarships or grants, reimbursements, or refunds, and whether the student was enrolled at least half-time or was a graduate student. Www irs gov efile The eligible educational institution may ask for a completed Form W-9S, Request for Student's or Borrower's Taxpayer Identification Number and Certification, or similar statement to obtain the student's name, address, and taxpayer identification number. Www irs gov efile Hope Scholarship Credit. Www irs gov efile  For 2013, the Hope Scholarship Credit is not available. Www irs gov efile However, you may be able to claim an American opportunity or lifetime learning credit. Www irs gov efile See chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit , for more information. Www irs gov efile Estimated tax payments. Www irs gov efile  If you have taxable income from any of your education benefits and the payer does not withhold enough income tax, you may need to make estimated tax payments. Www irs gov efile For more information, see Publication 505, Tax Withholding and Estimated Tax. Www irs gov efile Photographs of missing children. Www irs gov efile  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Www irs gov efile Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Www irs gov efile You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Www irs gov efile Introduction This publication explains tax benefits that may be available to you if you are saving for or paying education costs for yourself or, in many cases, another student who is a member of your immediate family. Www irs gov efile Most benefits apply only to higher education. Www irs gov efile What is in this publication. Www irs gov efile    Chapter 1, Scholarships, Fellowships, Grants, and Tuition Reductions , explains the tax treatment of various types of educational assistance, including scholarships, fellowships, and tuition reductions. Www irs gov efile   Two tax credits for which you may be eligible are explained in chapter 2, American Opportunity Credit , and chapter 3, Lifetime Learning Credit . Www irs gov efile These benefits, which reduce the amount of income tax you may have to pay, are: The American opportunity credit, and The lifetime learning credit. Www irs gov efile    Ten other types of benefits are explained in chapters 4 through 12. Www irs gov efile These benefits, which reduce the amount of income tax you may have to pay, are: Deduct student loan interest; Receive tax-free treatment of a canceled student loan; Receive tax-free student loan repayment assistance; Deduct tuition and fees for education; Establish and contribute to a Coverdell education savings account (ESA), which features tax-free earnings; Participate in a qualified tuition program (QTP), which features tax-free earnings; Take early distributions from any type of individual retirement arrangement (IRA) for education costs without paying the 10% additional tax on early distributions; Cash in savings bonds for education costs without having to pay tax on the interest; Receive tax-free educational benefits from your employer; and Take a business deduction for work-related education. Www irs gov efile Note. Www irs gov efile You generally cannot claim more than one of the benefits described in the list above for the same qualifying education expense. Www irs gov efile Comparison table. Www irs gov efile   Some of the features of these benefits are highlighted in Appendix B, Highlights of Education Tax Benefits for Tax Year 2013 , later, in this publication. Www irs gov efile This general comparison table may guide you in determining which benefits you may be eligible for and which chapters you may want to read. Www irs gov efile When you figure your taxes, you may want to compare these tax benefits so you can choose the method(s) that gives you the lowest tax liability. Www irs gov efile If you qualify, you may find that a combination of credit(s) and deduction(s) gives you the lowest tax. Www irs gov efile Analyzing your tax withholding. Www irs gov efile   After you estimate your education tax benefits for the year, you may be able to reduce the amount of your federal income tax withholding. Www irs gov efile Also, you may want to recheck your withholding during the year if your personal or financial situation changes. Www irs gov efile See Publication 919, How Do I Adjust My Tax Withholding, for more information. Www irs gov efile Glossary. Www irs gov efile   In this publication, wherever appropriate, we have tried to use the same or similar terminology when referring to the basic components of each education benefit. Www irs gov efile Some of the terms used are: Qualified education expenses, Eligible educational institution, and Modified adjusted gross income. Www irs gov efile   Even though the same term, such as qualified education expenses, is used to label a basic component of many of the education benefits, the same expenses are not necessarily allowed for each benefit. Www irs gov efile For example, the cost of room and board is a qualified education expense for the qualified tuition program, but not for the education savings bond program. Www irs gov efile   Many of the terms used in the publication are defined in the glossary near the end of the publication. Www irs gov efile The glossary is not intended to be a substitute for reading the chapter on a particular education benefit, but it will give you an overview of how certain terms are used in discussing the different benefits. Www irs gov efile Comments and suggestions. Www irs gov efile   We welcome your comments about this publication and your suggestions for future editions. Www irs gov efile   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Www irs gov efile NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Www irs gov efile Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Www irs gov efile   You can send your comments from www. Www irs gov efile irs. Www irs gov efile gov/formspubs/. Www irs gov efile Click on “More Information” and then on “Comment on Tax Forms and Publications”. Www irs gov efile   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Www irs gov efile Ordering forms and publications. Www irs gov efile   Visit www. Www irs gov efile irs. Www irs gov efile gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Www irs gov efile Internal Revenue Service 1201 N. Www irs gov efile Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Www irs gov efile   If you have a tax question, check the information available on IRS. Www irs gov efile gov or call 1-800-829-1040. Www irs gov efile We cannot answer tax questions sent to either of the above addresses. Www irs gov efile Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 550 Investment Income and Expenses 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1040 U. Www irs gov efile S. Www irs gov efile Individual Income Tax Return 1040A U. Www irs gov efile S. Www irs gov efile Individual Income Tax Return 1040EZ Income Tax Return for Single and Joint Filers With No Dependents 1040NR U. Www irs gov efile S. Www irs gov efile Nonresident Alien Income Tax Return 1040NR-EZ U. Www irs gov efile S. Www irs gov efile Income Tax Return for Certain Nonresident Aliens With No Dependents 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses 5329 Additional Taxes on Qualified Plans and Other Tax-Favored Accounts 8815 Exclusion of Interest From Series EE and I U. Www irs gov efile S. Www irs gov efile Savings Bonds Issued After 1989 8863 Education Credits 8917 Tuition and Fees Deduction Schedule A (Form 1040) Itemized Deductions  See chapter 13, How To Get Tax Help , for information about getting these publications and forms. Www irs gov efile Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Office of the Attorney General

Website: Office of the Attorney General

Address: Office of the Attorney General
Consumer Protection Unit
1031 W. 4th Ave., Suite 200
Anchorage, AK 99501-5903

Phone Number: 907-269-5200

Toll-free: 1-888-576-2529

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Commerce, Community and Economic Development

Website: Department of Commerce, Community and Economic Development

Address: Department of Commerce, Community and Economic Development
Division of Banking and Securities
PO Box 110807
Juneau, AK 99811-0807

Phone Number: 907-465-2521

Toll-free: 1-888-925-2521

TTY: 907-465-5437

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Commerce, Community and Economic Development

Website: Department of Commerce, Community and Economic Development

Address: Department of Commerce, Community and Economic Development
Division of Insurance
Robert B. Atwood Building
550 W. 7th Ave., Suite 1560
Anchorage, AK 99501-3567

Phone Number: 907-269-7900

Toll-free: 1-800-467-8725

TTY: 907-465-5437

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

Department of Commerce, Community and Economic Development

Website: Department of Commerce, Community and Economic Development

Address: Department of Commerce, Community and Economic Development
Division of Banking and Securities
PO Box 110807
Juneau, AK 99811-0807

Phone Number: 907-465-2521

Toll-free: 1-888-925-2521 (AK)

TTY: 907-465-5437

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Regulatory Commission

Website: Regulatory Commission

Address: Regulatory Commission
Consumer Protection and Information Section
701 W. 8th Ave., Suite 300
Anchorage, AK 99501-3469

Phone Number: 907-276-6222

Toll-free: 1-800-390-2782

TTY: 907-276-4533

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The Www Irs Gov Efile

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