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Abusive Return Preparer - Criminal Investigation (CI)

Overview - Abusive Return Preparer
Criminal Investigation Return Preparer Program (RPP) establishes procedures to foster compliance by identifying, investigating and prosecuting abusive return preparers

Definition - Abusive Return Preparer
A Return Preparer is defined as any person (including a partnership or corporation) who prepares for compensation all or a substantial portion of a tax return or claim for refund under the income tax provisions of the Internal Revenue Code

Return Preparation and Electronic Filing - Abusive Return Preparer
The advent of electronic filing of income tax returns by electronic return transmitters has provided a new mechanism for unscrupulous preparers to commit fraud

Tactics Used by Dishonest Abusive Return Preparers
Dishonest tax preparers use a variety of methods to formulate fraudulent and illegal deductions reducing taxable income

Helpful Hints when choosing a Return Preparer to ensure you don't hire an Abusive Return Preparer
When preparing your tax return remember ...

Statistical Data - Abusive Return Preparers
Enforcement statistics on investigations initiated, prosecutions recommended, indictments, sentencings and months to serve in prison.

Examples of Abusive Return Preparer Investigations
Examples have been written from public record documents filed in the district courts where the case was prosecuted.

Reporting Fraud and Abuse Within the IRS E-File Program
You should report fraudulent or abusive returns, including those with questionable Forms W2

 


Criminal Enforcement Home Page

How to Report Suspected Tax Fraud Activities

Page Last Reviewed or Updated: 30-Oct-2013

The Www Irs Govefile

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