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1040ez Tax Forms And Instructions

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1040ez Tax Forms And Instructions

1040ez tax forms and instructions Publication 517 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. 1040ez tax forms and instructions Tax questions. 1040ez tax forms and instructions Useful Items - You may want to see: What's New SE tax rate. 1040ez tax forms and instructions  For 2013 and 2014, the Old Age, Survivors, and Disability Insurance (OASDI) portion of the SE tax is 12. 1040ez tax forms and instructions 4%. 1040ez tax forms and instructions The Medicare (HI) portion of the SE tax remains 2. 1040ez tax forms and instructions 9%. 1040ez tax forms and instructions As a result, the SE tax rate returns to 15. 1040ez tax forms and instructions 3%. 1040ez tax forms and instructions For more information, see the Instructions for Schedule SE (Form 1040). 1040ez tax forms and instructions Earnings subject to social security. 1040ez tax forms and instructions  For 2013, the maximum wages and self-employment income subject to social security tax increases from $110,100 to $113,700. 1040ez tax forms and instructions For 2014, the maximum wages and self-employment income subject to social security tax is $117,000. 1040ez tax forms and instructions Additional Medicare Tax. 1040ez tax forms and instructions  Beginning in 2013, a 0. 1040ez tax forms and instructions 9% Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. 1040ez tax forms and instructions For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. 1040ez tax forms and instructions Modified AGI limit for traditional IRA contributions increased. 1040ez tax forms and instructions  For 2013, you may be able to take an IRA deduction if you were covered by a retirement plan at work and your modified AGI is: Less than $115,000 if married filing jointly or qualifying widow(er), Less than $69,000 if single or head of household, or Less than $10,000 if married filing separately. 1040ez tax forms and instructions If you file a joint return and either you or your spouse was not covered by a retirement plan at work, you may be able to take an IRA deduction if your modified AGI is less than $188,000. 1040ez tax forms and instructions Modified AGI limit for Roth IRA contributions increased. 1040ez tax forms and instructions  For 2013, you may be able to contribute to your Roth IRA if your modified AGI is: Less than $188,000 if married filing jointly or qualifying widow(er), Less than $127,000 if single, head of household, or married filing separately and you did not live with your spouse at any time during the year, or Less than $10,000 if married filing separately and you lived with your spouse at any time during the year. 1040ez tax forms and instructions Earned income credit (EIC). 1040ez tax forms and instructions  For 2013, the maximum amount of income you can earn and still claim the EIC has increased. 1040ez tax forms and instructions You may be able to take the EIC if you earned less than $46,227 ($51,567 for married filing jointly) and you have three or more qualifying children; $43,038 ($48,378 for married filing jointly) and you have two qualifying children; $37,870 ($43,210 for married filing jointly) and you have one qualifying child; and $14,340 ($19,680 for married filing jointly) and you do not have any qualifying children. 1040ez tax forms and instructions Reminders Future developments. 1040ez tax forms and instructions . 1040ez tax forms and instructions   For the latest information about developments related to Publication 517, such as legislation enacted after it was published, go to www. 1040ez tax forms and instructions irs. 1040ez tax forms and instructions gov/pub517. 1040ez tax forms and instructions Photographs of missing children. 1040ez tax forms and instructions  The Internal Revenue Service is a proud partner with the National Center for Missing & Exploited Children. 1040ez tax forms and instructions Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040ez tax forms and instructions You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040ez tax forms and instructions Introduction Three federal taxes are paid on wages and self-employment income—income tax, social security tax, and Medicare tax. 1040ez tax forms and instructions Social security and Medicare taxes are collected under one of two systems. 1040ez tax forms and instructions Under the Self-Employment Contributions Act (SECA), the self-employed person pays all the taxes. 1040ez tax forms and instructions Under the Federal Insurance Contributions Act (FICA), the employee and the employer each pay half of the social security and Medicare taxes. 1040ez tax forms and instructions No earnings are subject to both systems. 1040ez tax forms and instructions Table 1. 1040ez tax forms and instructions Are Your Ministerial Earnings* Covered Under FICA or SECA? Find the class to which you belong in the left column and read across the table to find if you are covered under FICA or SECA. 1040ez tax forms and instructions Do not rely on this table alone. 1040ez tax forms and instructions Also read the discussion for the class in the following pages. 1040ez tax forms and instructions Class Covered under FICA? Covered under SECA? Minister NO. 1040ez tax forms and instructions Your ministerial earnings are exempt. 1040ez tax forms and instructions YES, if you do not have an approved exemption from the IRS. 1040ez tax forms and instructions   NO, if you have an approved exemption. 1040ez tax forms and instructions Member of a religious order who has not taken a vow of poverty NO. 1040ez tax forms and instructions Your ministerial earnings are exempt. 1040ez tax forms and instructions YES, if you do not have an approved exemption from the IRS. 1040ez tax forms and instructions   NO, if you have an approved exemption. 1040ez tax forms and instructions Member of a religious order who has taken a vow of poverty YES, if: Your order elected FICA coverage for its members, or You worked outside the order and the work was not required by, or done on behalf of, the order. 1040ez tax forms and instructions   NO, if neither of the above applies. 1040ez tax forms and instructions NO. 1040ez tax forms and instructions Your ministerial earnings are exempt. 1040ez tax forms and instructions Christian Science practitioner or reader NO. 1040ez tax forms and instructions Your ministerial earnings are exempt. 1040ez tax forms and instructions YES, if you do not have an approved exemption from the IRS. 1040ez tax forms and instructions   NO, if you have an approved exemption. 1040ez tax forms and instructions Religious worker (church employee) YES, if your employer did not elect to exclude you. 1040ez tax forms and instructions    NO, if your employer elected to exclude you. 1040ez tax forms and instructions YES, if your employer elected to exclude you from FICA. 1040ez tax forms and instructions   NO, if you are covered under FICA. 1040ez tax forms and instructions Member of a recognized religious sect YES, if you are an employee and do not have an approved exemption from the IRS. 1040ez tax forms and instructions    NO, if you have an approved exemption. 1040ez tax forms and instructions YES, if you are self-employed and do not have an approved exemption from the IRS. 1040ez tax forms and instructions   NO, if you have an approved exemption. 1040ez tax forms and instructions * Ministerial earnings are the self-employment earnings that result from ministerial services, defined and discussed later. 1040ez tax forms and instructions In addition, all wages and self-employment income that are subject to Medicare tax are subject to a 0. 1040ez tax forms and instructions 9% Additional Medicare Tax if they are paid in excess of the applicable threshold for an individual's filing status. 1040ez tax forms and instructions Additional Medicare Tax applies to Medicare wages, railroad retirement (RRTA) compensation, and self-employment income that are more than: $125,000 if married filing separately, $250,000 if married filing jointly, or $200,000 for any other filing status. 1040ez tax forms and instructions Medicare wages and self-employment income are combined to determine if income exceeds the threshold. 1040ez tax forms and instructions A self-employment loss is not considered for purposes of this tax. 1040ez tax forms and instructions RRTA compensation is separately compared to the threshold. 1040ez tax forms and instructions There is no employer match for Additional Medicare Tax. 1040ez tax forms and instructions For more information, see Form 8959, Additional Medicare Tax, and its separate instructions. 1040ez tax forms and instructions This publication contains information for the following classes of taxpayers. 1040ez tax forms and instructions Ministers. 1040ez tax forms and instructions Members of a religious order. 1040ez tax forms and instructions Christian Science practitioners and readers. 1040ez tax forms and instructions Religious workers (church employees). 1040ez tax forms and instructions Members of a recognized religious sect. 1040ez tax forms and instructions Note. 1040ez tax forms and instructions Unless otherwise noted, in this publication references to members of the clergy include ministers, members of a religious order (but not members of a recognized religious sect), and Christian Science practitioners and readers. 1040ez tax forms and instructions This publication covers the following topics about the collection of social security and Medicare taxes from members of the clergy, religious workers, and members of a recognized religious sect. 1040ez tax forms and instructions Which earnings are taxed under FICA and which under SECA. 1040ez tax forms and instructions See Table 1 above. 1040ez tax forms and instructions How a member of the clergy can apply for an exemption from self-employment tax. 1040ez tax forms and instructions How a member of a recognized religious sect can apply for an exemption from both self-employment tax and FICA taxes. 1040ez tax forms and instructions How a member of the clergy or religious worker figures net earnings from self-employment. 1040ez tax forms and instructions This publication also covers certain income tax rules of interest to ministers and members of a religious order. 1040ez tax forms and instructions A Comprehensive Example shows filled-in forms for a minister who has income taxed under SECA, other income taxed under FICA, and income tax reporting of items specific to a minister. 1040ez tax forms and instructions In the back of Publication 517 is a set of worksheets that you can use to figure the amount of your taxable ministerial income and allowable deductions. 1040ez tax forms and instructions You will find these worksheets right after the Comprehensive Example . 1040ez tax forms and instructions Note. 1040ez tax forms and instructions In this publication, the term “church” is generally used in its generic sense and not in reference to any particular religion. 1040ez tax forms and instructions Comments and suggestions. 1040ez tax forms and instructions   We welcome your comments about this publication and your suggestions for future editions. 1040ez tax forms and instructions   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040ez tax forms and instructions NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 1040ez tax forms and instructions Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040ez tax forms and instructions   You can send your comments from www. 1040ez tax forms and instructions irs. 1040ez tax forms and instructions gov/formspubs/. 1040ez tax forms and instructions Click on “More Information” and then on “Give us feedback”. 1040ez tax forms and instructions   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040ez tax forms and instructions Ordering forms and publications. 1040ez tax forms and instructions   Visit www. 1040ez tax forms and instructions irs. 1040ez tax forms and instructions gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040ez tax forms and instructions Internal Revenue Service 1201 N. 1040ez tax forms and instructions Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040ez tax forms and instructions   If you have a tax question, check the information available on IRS. 1040ez tax forms and instructions gov or call 1-800-829-1040. 1040ez tax forms and instructions We cannot answer tax questions sent to either of the above addresses. 1040ez tax forms and instructions Useful Items - You may want to see: Publication 54 Tax Guide for U. 1040ez tax forms and instructions S. 1040ez tax forms and instructions Citizens and Resident Aliens Abroad 525 Taxable and Nontaxable Income 529 Miscellaneous Deductions 535 Business Expenses 590 Individual Retirement Arrangements (IRAs) 596 Earned Income Credit (EIC) Form (and Instructions) SS-8 Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding SS-16 Certificate of Election of Coverage Under the Federal Insurance Contributions Act Schedule C (Form 1040) Profit or Loss From Business (Sole Proprietorship) Schedule C-EZ (Form 1040) Net Profit From Business (Sole Proprietorship) Schedule SE (Form 1040) Self-Employment Tax 1040-ES Estimated Tax for Individuals 1040X Amended U. 1040ez tax forms and instructions S. 1040ez tax forms and instructions Individual Income Tax Return 4029 Application for Exemption From Social Security and Medicare Taxes and Waiver of Benefits 4361 Application for Exemption From Self-Employment Tax for Use by Ministers, Members of Religious Orders and Christian Science Practitioners 8274 Certification by Churches and Qualified Church-Controlled Organizations Electing Exemption From Employer Social Security and Medicare Taxes 8959 Additional Medicare Tax Ordering publications and forms. 1040ez tax forms and instructions   See How To Get Tax Help , near the end of this publication, for information about getting these publications and forms. 1040ez tax forms and instructions Prev  Up  Next   Home   More Online Publications
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The 1040ez Tax Forms And Instructions

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