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1040ez Form Printable

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1040ez Form Printable

1040ez form printable 5. 1040ez form printable   Illustrated Examples Table of Contents Illustrated Example of Form 4563Line 1. 1040ez form printable Line 2. 1040ez form printable Lines 3a and 3b. 1040ez form printable Lines 4a and 4b. 1040ez form printable Line 5. 1040ez form printable Line 6. 1040ez form printable Line 7. 1040ez form printable Line 9. 1040ez form printable Line 15. 1040ez form printable Illustrated Example of Form 5074Part I. 1040ez form printable Part II. 1040ez form printable Part III. 1040ez form printable Illustrated Example of Form 8689Part I. 1040ez form printable Part II. 1040ez form printable Part III. 1040ez form printable Part IV. 1040ez form printable Use the following examples to help you complete the correct attachment to your Form 1040. 1040ez form printable The completed form for each example is shown on the pages that follow. 1040ez form printable Illustrated Example of Form 4563 John Black is a U. 1040ez form printable S. 1040ez form printable citizen, single, and under 65. 1040ez form printable He was a bona fide resident of American Samoa during all of 2013. 1040ez form printable John must file Form 1040 because his gross income from sources outside the possessions ($10,000 of dividends from U. 1040ez form printable S. 1040ez form printable corporations) is more than his adjusted filing requirement for single filers under 65. 1040ez form printable (See Filing Requirement if Possession Income Is Excluded in chapter 4. 1040ez form printable ) Because he must file Form 1040 (not illustrated), he fills out Form 4563 to determine the amount of income from American Samoa he can exclude. 1040ez form printable See Bona Fide Resident of American Samoa in chapter 3. 1040ez form printable Completing Form 4563. 1040ez form printable   John enters his name and social security number at the top of the form. 1040ez form printable Line 1. 1040ez form printable   On Form 4563 (see later), John enters the date his bona fide residence began in American Samoa, June 2, 2012. 1040ez form printable Because he is still a bona fide resident, he enters “not ended” in the second blank space. 1040ez form printable Line 2. 1040ez form printable   He checks the box labeled “Rented house or apartment” to describe his type of living quarters in American Samoa. 1040ez form printable Lines 3a and 3b. 1040ez form printable   He checks “No” on line 3a because no family members lived with him. 1040ez form printable He leaves line 3b blank. 1040ez form printable Lines 4a and 4b. 1040ez form printable   He checks “No” on line 4a because he did not maintain a home outside American Samoa. 1040ez form printable He leaves line 4b blank. 1040ez form printable Line 5. 1040ez form printable   He enters the name and address of his employer, Samoa Products Co. 1040ez form printable It is a private American Samoa corporation. 1040ez form printable Line 6. 1040ez form printable   He enters the dates of his 2-week vacation to New Zealand from November 11 to November 25. 1040ez form printable That was his only trip outside American Samoa during the year. 1040ez form printable Line 7. 1040ez form printable   He enters the $24,000 in wages he received from Samoa Products Co. 1040ez form printable Line 9. 1040ez form printable   He received $220 in dividends from an American Samoa corporation, which he enters here. 1040ez form printable He also received $10,000 of dividends from a U. 1040ez form printable S. 1040ez form printable corporation, but he will enter that amount only on his Form 1040 because the U. 1040ez form printable S. 1040ez form printable dividends do not qualify for the possession exclusion. 1040ez form printable Line 15. 1040ez form printable   John totals the amounts on lines 7 and 9 to get the amount he can exclude from his gross income in 2013. 1040ez form printable He will not enter his excluded income on Form 1040. 1040ez form printable However, he will attach his completed Form 4563 to his Form 1040. 1040ez form printable Illustrated Example of Form 5074 Tracy Grey is a U. 1040ez form printable S. 1040ez form printable citizen who is a self-employed fisheries consultant with a tax home in New York. 1040ez form printable Her only income for 2013 was net self-employment income of $80,000. 1040ez form printable Of the $80,000, $20,000 was from consulting work in Guam and the rest was earned in the United States. 1040ez form printable Thinking she would owe tax to Guam on the $20,000, Tracy made estimated tax payments of $1,409 to Guam. 1040ez form printable She was not a bona fide resident of Guam during 2013. 1040ez form printable Tracy completes Form 1040 (not illustrated), reporting her worldwide income. 1040ez form printable Because the adjusted gross income on her Form 1040 was $50,000 or more and at least $5,000 of her gross income is from Guam, Tracy must file Form 5074 with her Form 1040. 1040ez form printable All amounts reported on Form 5074 are also reported on her Form 1040. 1040ez form printable See U. 1040ez form printable S. 1040ez form printable Citizen or Resident Alien (Other Than a Bona Fide Resident of Guam) in chapter 3. 1040ez form printable Completing Form 5074. 1040ez form printable   Tracy enters her name and social security number at the top of the form. 1040ez form printable Part I. 1040ez form printable   On Form 5074 (see later), Tracy enters her self-employment income from Guam ($20,000) on line 6. 1040ez form printable She has no other income from Guam, so the total on line 16 is $20,000. 1040ez form printable Part II. 1040ez form printable   Tracy's only adjustment in Part II is the deductible part of the self-employment tax on her net income earned in Guam. 1040ez form printable She enters $1,413 on line 21 and line 28. 1040ez form printable Her adjusted gross income on line 29 is $18,587. 1040ez form printable Part III. 1040ez form printable   Tracy made estimated tax payments of $1,409. 1040ez form printable She enters this amount on line 30, and again on line 34 as the total payments. 1040ez form printable Illustrated Example of Form 8689 Juan and Carla Moreno live and work in the United States. 1040ez form printable In 2013, they received $14,400 in income from the rental of a condominium they own in the U. 1040ez form printable S. 1040ez form printable Virgin Islands (USVI). 1040ez form printable The rental income was deposited in a bank in the USVI and they received $500 of interest on this income. 1040ez form printable They were not bona fide residents of the USVI during the entire tax year. 1040ez form printable The Morenos complete Form 1040 (not illustrated), reporting their income from all sources, including their interest income and the income and expenses from their USVI rental property (reported on Schedule E (Form 1040)). 1040ez form printable The Morenos take the standard deduction for married filing jointly, both are under 65, and they have no dependents. 1040ez form printable The Morenos also complete Form 8689 to determine how much of their U. 1040ez form printable S. 1040ez form printable tax shown on Form 1040, line 61 (with certain adjustments), must be paid to the U. 1040ez form printable S. 1040ez form printable Virgin Islands. 1040ez form printable See U. 1040ez form printable S. 1040ez form printable Citizen or Resident Alien (Other Than a Bona Fide Resident of the USVI) in chapter 3. 1040ez form printable The Morenos file their Form 1040, attaching Form 8689 and all other schedules, with the Internal Revenue Service. 1040ez form printable At the same time, they send a copy of their Form 1040 with all attachments, including Form 8689, to the Virgin Islands Bureau of Internal Revenue. 1040ez form printable The Virgin Islands Bureau of Internal Revenue will process this copy. 1040ez form printable Completing Form 8689. 1040ez form printable   Juan and Carla enter their names and Juan's social security number at the top of the form. 1040ez form printable Part I. 1040ez form printable   The Morenos enter their income from the USVI in Part I (see later). 1040ez form printable The interest income is entered on line 2 and the net rental income of $6,200 ($14,400 of rental income minus $8,200 of rental expenses) is entered on line 11. 1040ez form printable The Morenos' total USVI income of $6,700 is entered on line 16. 1040ez form printable Part II. 1040ez form printable   The Morenos have no adjustments to their USVI income, so they enter zero (-0-) on line 28, and $6,700 on line 29. 1040ez form printable Their USVI adjusted gross income (AGI) is $6,700. 1040ez form printable Part III. 1040ez form printable   On line 30, the Morenos enter the amount from Form 1040, line 61 ($4,539). 1040ez form printable Their Form 1040 does not show any entries required on line 31, so they leave that line blank and enter $4,539 on line 32. 1040ez form printable   The Morenos enter their worldwide AGI, $54,901 (Form 1040, line 38), on line 33. 1040ez form printable Next, they find what percentage of their AGI is from USVI sources ($6,700 ÷ $54,901 = 0. 1040ez form printable 122) and enter that as a decimal on line 34. 1040ez form printable They then apply that percentage to the U. 1040ez form printable S. 1040ez form printable tax entered on line 32 to find the amount of U. 1040ez form printable S. 1040ez form printable tax allocated to USVI income ($4,539 x 0. 1040ez form printable 122 = $554), and enter that amount on line 35. 1040ez form printable Part IV. 1040ez form printable   Part IV is used to show payments of income tax to the USVI only. 1040ez form printable The Morenos had no tax withheld by the U. 1040ez form printable S. 1040ez form printable Virgin Islands, but made estimated tax payments to the USVI of $400, which they entered on lines 37 and 39. 1040ez form printable They include this amount ($400) in the total payments on Form 1040, line 72. 1040ez form printable On the dotted line next to the entry space for line 72, they enter “Form 8689” and show the amount. 1040ez form printable The Morenos do not complete Form 1116 because they receive credit on Form 1040, line 72, for the tax paid to the USVI. 1040ez form printable   The income tax they owe to the USVI ($154) is shown on Form 8689, line 44. 1040ez form printable They enter this amount on line 45. 1040ez form printable They also include this additional amount ($154) on the dotted line next to the entry space and in the total on Form 1040, line 72. 1040ez form printable The Morenos will pay their USVI tax at the same time they file the copy of their U. 1040ez form printable S. 1040ez form printable income tax return with the U. 1040ez form printable S. 1040ez form printable Virgin Islands. 1040ez form printable This image is too large to be displayed in the current screen. 1040ez form printable Please click the link to view the image. 1040ez form printable Form 4563, page 1 for John Black This image is too large to be displayed in the current screen. 1040ez form printable Please click the link to view the image. 1040ez form printable Form 5074, for Tracy Grey This image is too large to be displayed in the current screen. 1040ez form printable Please click the link to view the image. 1040ez form printable Form 8689, page 1 for Juan and Carla Moreno Prev  Up  Next   Home   More Online Publications
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The 1040ez Form Printable

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