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1040x Taxact

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1040x Taxact

1040x taxact Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 1040x taxact 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. 1040x taxact 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. 1040x taxact 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. 1040x taxact 60 day rule, Time limit for making a rollover contribution. 1040x taxact 70 rule, Age 70½ rule. 1040x taxact , Nonresident alien spouse. 1040x taxact A Abandonment of home, Abandonment. 1040x taxact Abortion Deductibility as medical expense, Table 21-1. 1040x taxact Medical and Dental Expenses Checklist. 1040x taxact See Publication 502 for more information about these and other expenses. 1040x taxact Abroad, citizens traveling or working, Employees of foreign governments or international organizations. 1040x taxact , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. 1040x taxact S. 1040x taxact ) (see also Foreign employment) Absence, temporary, Temporary absences. 1040x taxact , Temporary absences. 1040x taxact Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. 1040x taxact Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. 1040x taxact Long-term care, Long-term care coverage. 1040x taxact , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. 1040x taxact Accidents, car, Deductible losses. 1040x taxact Value determination, Car value. 1040x taxact Willful negligence or intentional act as cause, Nondeductible losses. 1040x taxact Accountable plans for employee reimbursements, Accountable Plans, Related to employer. 1040x taxact 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. 1040x taxact Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. 1040x taxact Change in, standard deduction not allowed, Persons not eligible for the standard deduction. 1040x taxact Fiscal year, Accounting Periods, Fiscal year taxpayers. 1040x taxact , Fiscal Years Fringe benefits, Accounting period. 1040x taxact Accrual method taxpayers, Accrual method. 1040x taxact Taxes paid during tax year, deduction of, You must pay the tax during your tax year. 1040x taxact Accumulation distribution of trusts Tax on, Other taxes. 1040x taxact Accuracy-related penalties, Accuracy-related penalty. 1040x taxact Acknowledgment, Acknowledgment. 1040x taxact Activities not for profit, Activity not for profit. 1040x taxact Address, Name and Address Change of, Change of Address Foreign, Foreign address. 1040x taxact P. 1040x taxact O. 1040x taxact box, P. 1040x taxact O. 1040x taxact box. 1040x taxact Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. 1040x taxact Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. 1040x taxact Easements, Easements. 1040x taxact Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. 1040x taxact Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. 1040x taxact Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. 1040x taxact Sales of property, Adjusted basis. 1040x taxact Section 179 deduction, Depreciation and section 179 deduction. 1040x taxact 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. 1040x taxact Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. 1040x taxact , Adopted child. 1040x taxact , Adopted child. 1040x taxact , Taxpayer identification numbers for adoptees. 1040x taxact Earned income credit, Adopted child. 1040x taxact Adoption, Adoption Credit, Child with special needs. 1040x taxact ATIN, Adoption taxpayer identification number (ATIN). 1040x taxact , Adoption taxpayer identification number (ATIN). 1040x taxact Child tax credit, Adopted child. 1040x taxact (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. 1040x taxact Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. 1040x taxact Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. 1040x taxact No charitable deduction for, Personal Expenses Foreign child, Foreign child. 1040x taxact Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). 1040x taxact , Taxpayer identification numbers for aliens. 1040x taxact Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). 1040x taxact 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. 1040x taxact Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. 1040x taxact Distribution prior to age 59, Age 59½ rule. 1040x taxact Distribution required at age 70, IRA owners. 1040x taxact , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. 1040x taxact Retirement plan recipients over age 75, Who must use the General Rule. 1040x taxact 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. 1040x taxact (see also Fiduciaries) Income paid to, Payment to an agent. 1040x taxact Signing return, When someone can sign for you. 1040x taxact 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. 1040x taxact Airline club dues Not entertainment expenses, Club dues and membership fees. 1040x taxact Airplanes, donations of, Cars, boats, and airplanes. 1040x taxact Airport transportation Business-related travel expense, Table 26-1. 1040x taxact Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 1040x taxact Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. 1040x taxact Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. 1040x taxact Child's dividends, Child's Alaska Permanent Fund dividends. 1040x taxact Income from, You can use Form 1040EZ if all of the following apply. 1040x taxact , You can use Form 1040A if all of the following apply. 1040x taxact , Alaska Permanent Fund dividends. 1040x taxact Investment income not to include, Investment income. 1040x taxact Alaska Unemployment Compensation Fund, Contributions to state benefit funds. 1040x taxact Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. 1040x taxact Medical and Dental Expenses Checklist. 1040x taxact See Publication 502 for more information about these and other expenses. 1040x taxact Alcoholic beverages IRA prohibited transactions in, Collectibles. 1040x taxact Aliens, Individual taxpayer identification number (ITIN) for aliens. 1040x taxact , Not earned income. 1040x taxact Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. 1040x taxact , Payments not alimony. 1040x taxact , Payments to a third party. 1040x taxact , Life insurance premiums. 1040x taxact , Payments for jointly-owned home. 1040x taxact , Mortgage payments. 1040x taxact , Taxes and insurance. 1040x taxact , Other payments to a third party. 1040x taxact , Instruments Executed After 1984, Exception for instruments executed before 1985. 1040x taxact , Alimony requirements. 1040x taxact , Cash payment requirement. 1040x taxact , Payments to a third party. 1040x taxact , Payments designated as not alimony. 1040x taxact , Spouses cannot be members of the same household. 1040x taxact , Liability for payments after death of recipient spouse. 1040x taxact , Substitute payments. 1040x taxact , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. 1040x taxact , Deducting the recapture. 1040x taxact Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. 1040x taxact Reporting of income, Alimony. 1040x taxact Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. 1040x taxact Exempt-interest dividends, Alternative minimum tax treatment. 1040x taxact Filing requirements (Table 1-3), Figuring tax. 1040x taxact Incentive stock option, You can use Form 1040A if all of the following apply. 1040x taxact Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. 1040x taxact 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. 1040x taxact , Filing Form 1040X. 1040x taxact (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. 1040x taxact Standard deduction, change to itemized deductions, Changing your mind. 1040x taxact American citizens abroad, U. 1040x taxact S. 1040x taxact Citizens and Resident Aliens Living Abroad (see also Citizens outside U. 1040x taxact S. 1040x taxact ) 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. 1040x taxact S. 1040x taxact Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. 1040x taxact 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. 1040x taxact Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. 1040x taxact , Additional exceptions for nonqualified annuity contracts. 1040x taxact Estimated tax, Withholding and estimated tax. 1040x taxact Exclusion limit, Exclusion limit. 1040x taxact General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. 1040x taxact Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. 1040x taxact Purchased annuities, Purchased annuities. 1040x taxact Survivor's annuity, Survivors of retirees. 1040x taxact Guaranteed payments, Guaranteed payments. 1040x taxact IRAs as, Kinds of traditional IRAs. 1040x taxact Joint return, Joint return. 1040x taxact Loans from plan, Loans. 1040x taxact Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. 1040x taxact , More than one annuity. 1040x taxact Partly taxable payments, Partly taxable payments. 1040x taxact Purchased annuities, Purchased annuities. 1040x taxact 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. 1040x taxact Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. 1040x taxact Worksheet for computation, How to use the Simplified Method. 1040x taxact Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. 1040x taxact Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. 1040x taxact , Pensions and Annuities, Withholding and estimated tax. 1040x taxact Annulled marriages Filing status, Annulled marriages. 1040x taxact Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. 1040x taxact Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. 1040x taxact Real estate transactions, when required by lender, Settlement costs. 1040x taxact Appraisals Casualty or theft losses, Appraisal. 1040x taxact , Costs of photographs and appraisals. 1040x taxact Archer MSAs, Medical savings accounts (MSAs). 1040x taxact Contributions, Archer MSA contributions. 1040x taxact Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. 1040x taxact Medical and Dental Expenses Checklist. 1040x taxact See Publication 502 for more information about these and other expenses. 1040x taxact Armed forces, Types of Qualified Organizations, Table 24-1. 1040x taxact Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. 1040x taxact (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. 1040x taxact Dependency allotments, Armed Forces dependency allotments. 1040x taxact Disability pay, Disability. 1040x taxact Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. 1040x taxact Military, Military uniforms. 1040x taxact Military quarters allotments, Tax-exempt military quarters allowances. 1040x taxact Naval officers on permanent duty aboard ship, Members of the Armed Forces. 1040x taxact Permanent duty overseas, Members of the Armed Forces. 1040x taxact Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. 1040x taxact , Ministers' and military housing allowance. 1040x taxact Rehabilitative program payments, Veterans' benefits. 1040x taxact Reserves, Armed Forces reservists traveling more than 100 miles from home. 1040x taxact Retirees' pay Taxable income, Military retirement pay. 1040x taxact Uniforms, Military uniforms. 1040x taxact Wages, Military Armed Forces Retiree's pay withholding, Military retirees. 1040x taxact Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. 1040x taxact Capital gains or losses from sale or trade of, Investment interest deducted. 1040x taxact 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. 1040x taxact Fees not included in basis, Settlement costs. 1040x taxact At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. 1040x taxact ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). 1040x taxact Attachment of wages, Garnisheed wages. 1040x taxact 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. 1040x taxact Title to property, for preparation, filing, etc. 1040x taxact , Settlement costs. 1040x taxact Audits Travel expense records, If your return is examined. 1040x taxact Auto insurance Medical expenses covered by, not deductible, Table 21-1. 1040x taxact Medical and Dental Expenses Checklist. 1040x taxact See Publication 502 for more information about these and other expenses. 1040x taxact Automatic extension of time to file, Automatic Extension, When to file. 1040x taxact Form 4868, E-file options. 1040x taxact Automatic investment services Holding period, determination of, Automatic investment service. 1040x taxact Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. 1040x taxact Back pay, award for, Back pay awards. 1040x taxact Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. 1040x taxact Backup withholding, Backup Withholding, Backup withholding. 1040x taxact , Backup withholding. 1040x taxact Dividend income, Backup withholding. 1040x taxact , Reporting tax withheld. 1040x taxact Penalties, Penalties. 1040x taxact Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. 1040x taxact Reporting on Schedule D (Form 1040), How to report. 1040x taxact Claim for refund, Exceptions for special types of refunds. 1040x taxact , Filing a claim for refund. 1040x taxact Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. 1040x taxact Short-term capital loss, How to report bad debts. 1040x taxact When deductible, When deductible. 1040x taxact Baggage Business-related travel expense, Table 26-1. 1040x taxact Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 1040x taxact Balance due, Refund or balance due. 1040x taxact Bankruptcy Canceled debt not deemed to be income, Excluded debt. 1040x taxact Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. 1040x taxact Banks Automatic investment service, determination of holding period, Automatic investment service. 1040x taxact 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. 1040x taxact 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. 1040x taxact Basis of purchase, Bargain purchases. 1040x taxact Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. 1040x taxact Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. 1040x taxact Bargain purchases, Bargain purchases. 1040x taxact Bonds, Stocks and Bonds, Bond premium. 1040x taxact Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 1040x taxact , Partly taxable. 1040x taxact Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. 1040x taxact Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. 1040x taxact Other than cost, Basis Other Than Cost, Tax-exempt obligations. 1040x taxact , No gain or loss. 1040x taxact Points not to be included, Settlement costs. 1040x taxact , Points. 1040x taxact Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. 1040x taxact Stock or stock rights, Basis. 1040x taxact Tax-exempt obligations Bonds, Tax-exempt obligations. 1040x taxact Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. 1040x taxact Beneficiaries, Beneficiary of an estate or trust. 1040x taxact , Rollover by surviving spouse. 1040x taxact , Estate and trust income. 1040x taxact , Losses. 1040x taxact (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. 1040x taxact , Losses. 1040x taxact , Gifts and inheritances. 1040x taxact , Income from property received as a gift. 1040x taxact (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. 1040x taxact Bingo, Table 24-1. 1040x taxact Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. 1040x taxact Medical and Dental Expenses Checklist. 1040x taxact See Publication 502 for more information about these and other expenses. 1040x taxact Birth of child, Death or birth of child. 1040x taxact Head of household, qualifying person to file as, Death or birth. 1040x taxact , Death or birth. 1040x taxact Social security number to be obtained, Born and died in 2013. 1040x taxact Birth of dependent, Death or birth. 1040x taxact Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. 1040x taxact Guide dogs, deductible as medical expense, Table 21-1. 1040x taxact Medical and Dental Expenses Checklist. 1040x taxact See Publication 502 for more information about these and other expenses. 1040x taxact 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. 1040x taxact Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. 1040x taxact Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 1040x taxact Donations of, Cars, boats, and airplanes. 1040x taxact Body scan, Table 21-1. 1040x taxact Medical and Dental Expenses Checklist. 1040x taxact See Publication 502 for more information about these and other expenses. 1040x taxact Bona fide business purpose Travel expenses, Bona fide business purpose. 1040x taxact Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. 1040x taxact , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. 1040x taxact Convertible bonds, Convertible stocks and bonds. 1040x taxact Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. 1040x taxact Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. 1040x taxact Retirement of, Retirement bonds. 1040x taxact , Redemption or retirement of bonds. 1040x taxact Sale of, Bonds Sold Between Interest Dates Savings, U. 1040x taxact S. 1040x taxact Savings Bonds, Series HH bonds. 1040x taxact , Series EE and series I bonds. 1040x taxact Sold at premium, computation of adjusted basis, Bond premium. 1040x taxact State or local government, tax-exempt, Tax-exempt state and local government bonds. 1040x taxact Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. 1040x taxact , Employee awards or bonuses. 1040x taxact Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. 1040x taxact Borrowed funds, Loans. 1040x taxact , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. 1040x taxact Bottled water, Table 21-1. 1040x taxact Medical and Dental Expenses Checklist. 1040x taxact See Publication 502 for more information about these and other expenses. 1040x taxact Boy Scouts Charitable contributions to, Examples. 1040x taxact , Table 24-1. 1040x taxact Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. 1040x taxact Medical and Dental Expenses Checklist. 1040x taxact See Publication 502 for more information about these and other expenses. 1040x taxact Breach of contract Damages as income, Court awards and damages. 1040x taxact employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. 1040x taxact Medical and Dental Expenses Checklist. 1040x taxact See Publication 502 for more information about these and other expenses. 1040x taxact Bribes, Bribes. 1040x taxact , 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. 1040x taxact , Brokers' commissions. 1040x taxact Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. 1040x taxact 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. 1040x taxact Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. 1040x taxact Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. 1040x taxact , Allowances and reimbursements. 1040x taxact Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. 1040x taxact 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. 1040x taxact Basis for depreciation, Basis for depreciation. 1040x taxact 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. 1040x taxact Business tax credits Claim for refund, Exceptions for special types of refunds. 1040x taxact Business use of home, Home Office C Cafeteria plans, Cafeteria plans. 1040x taxact Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. 1040x taxact Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. 1040x taxact Campaign contributions, Campaign contributions. 1040x taxact , Table 24-1. 1040x taxact 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. 1040x taxact Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. 1040x taxact Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. 1040x taxact Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. 1040x taxact Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. 1040x taxact , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. 1040x taxact Carryover of, Long-term gains and losses. 1040x taxact , Capital loss carryover. 1040x taxact Worksheet, Figuring your carryover. 1040x taxact 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. 1040x taxact , Capital gain distributions and qualified dividends. 1040x taxact Collectibles, Investment interest deducted. 1040x taxact Deductions, Capital Losses Limit on, Limit on deduction. 1040x taxact Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. 1040x taxact , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. 1040x taxact Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. 1040x taxact 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. 1040x taxact , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. 1040x taxact Net long-term capital loss, Long-term gains and losses. 1040x taxact Sale of personal items, Sale of personal items. 1040x taxact Sale or trade of property held more than 1 year, Long-term or short-term. 1040x taxact , Long-term gains and losses. 1040x taxact 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. 1040x taxact State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. 1040x taxact Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. 1040x taxact Total net loss, Total net gain or loss. 1040x taxact Undistributed gains, Long-term gains and losses. 1040x taxact Credit for tax on, Undistributed capital gains of mutual funds and REITs. 1040x taxact , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. 1040x taxact Car pools, Car pools. 1040x taxact , Car pools. 1040x taxact Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. 1040x taxact Carryovers Capital loss, Long-term gains and losses. 1040x taxact , Capital loss carryover. 1040x taxact Worksheet, Figuring your carryover. 1040x taxact Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. 1040x taxact , 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. 1040x taxact Value determination, Car value. 1040x taxact Willful negligence or intentional act as cause, Nondeductible losses. 1040x taxact Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. 1040x taxact 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. 1040x taxact Books to determine fair market value, Car value. 1040x taxact Business and personal use, allocation between, Business and personal use. 1040x taxact , Separating expenses. 1040x taxact Business-related travel expenses, Table 26-1. 1040x taxact Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 1040x taxact Car pools, Car pools. 1040x taxact Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 1040x taxact Charitable organization service, use for, Car expenses. 1040x taxact Depreciation, Depreciation and section 179 deductions. 1040x taxact Donations of, Cars, boats, and airplanes. 1040x taxact Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). 1040x taxact Form 2106 or 2106-EZ, how to fill out, Car expenses. 1040x taxact Hauling tools or instruments, Hauling tools or instruments. 1040x taxact Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. 1040x taxact Medical transportation, Table 21-1. 1040x taxact Medical and Dental Expenses Checklist. 1040x taxact See Publication 502 for more information about these and other expenses. 1040x taxact , Transportation, Car expenses. 1040x taxact 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. 1040x taxact Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. 1040x taxact Work-related education, transportation for, Using your car. 1040x taxact Cash Dividends paid as, Introduction Rebates, Cash rebates. 1040x taxact Sales of property for, Payment of cash. 1040x taxact Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. 1040x taxact Bad debts, Basis in bad debt required. 1040x taxact Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. 1040x taxact Taxes paid during tax year, deduction of, You must pay the tax during your tax year. 1040x taxact Worthless securities and negotiable promissory notes, Worthless securities. 1040x taxact Cash rebates, Cash rebates. 1040x taxact Casualties, Home destroyed or condemned. 1040x taxact Casualty insurance Premiums not in property basis, Settlement costs. 1040x taxact Reimbursements from, Casualty insurance and other reimbursements. 1040x taxact Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). 1040x taxact , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. 1040x taxact , Involuntary Conversions, Adjusted Basis, Adjustments to basis. 1040x taxact Amount of loss, Figuring a Loss Appraisals, Appraisal. 1040x taxact , Costs of photographs and appraisals. 1040x taxact Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. 1040x taxact Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. 1040x taxact Photographs and appraisals, Costs of photographs and appraisals. 1040x taxact Deductible losses, Deductible losses. 1040x taxact $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. 1040x taxact Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. 1040x taxact Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. 1040x taxact , Disaster relief. 1040x taxact (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. 1040x taxact Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. 1040x taxact Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). 1040x taxact Nondeductible losses, Deductible losses. 1040x taxact Proof of loss, Casualty loss proof. 1040x taxact Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. 1040x taxact Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. 1040x taxact , 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. 1040x taxact Certificates of deposit (CDs), Certificates of deposit (CDs). 1040x taxact , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. 1040x taxact Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. 1040x taxact Change of address, Change of Address Change of name, Name change. 1040x taxact , Name changed. 1040x taxact 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. 1040x taxact Examples of Charitable Contributions—A Quick Check, Token items. 1040x taxact , Written statement. 1040x taxact , 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. 1040x taxact , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. 1040x taxact , Capital gain property. 1040x taxact , Amount of deduction — general rule. 1040x taxact , Bargain sales. 1040x taxact , When To Deduct, Time of making contribution. 1040x taxact , Noncash Contributions, Additional records. 1040x taxact , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). 1040x taxact Charity benefit events Deduction amount for charitable contributions, Charity benefit events. 1040x taxact Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. 1040x taxact Checks As charitable contributions, Checks. 1040x taxact Canceled checks as evidence of travel expenses, Canceled check. 1040x taxact Constructive receipt of, Check received or available. 1040x taxact Child Foster child, Rule 10. 1040x taxact You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. 1040x taxact You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. 1040x taxact Child and dependent care credit, You can use Form 1040A if all of the following apply. 1040x taxact Due diligence, Getting the information. 1040x taxact Earned income, Earned income. 1040x taxact Full-time student, Rule for student-spouse or spouse not able to care for self. 1040x taxact Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. 1040x taxact Child care, You can use Form 1040A if all of the following apply. 1040x taxact Babysitting, Babysitting. 1040x taxact Care providers, Childcare providers. 1040x taxact Expenses, Child care expenses. 1040x taxact Nursing care for healthy baby, not deductible as medical expense, Table 21-1. 1040x taxact Medical and Dental Expenses Checklist. 1040x taxact See Publication 502 for more information about these and other expenses. 1040x taxact Child custody, Custodial parent and noncustodial parent. 1040x taxact Child support, Child support payments. 1040x taxact Alimony, difference from, Payments not alimony. 1040x taxact , Alimony requirements. 1040x taxact , Child support. 1040x taxact Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. 1040x taxact , Child tax credit. 1040x taxact , 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. 1040x taxact 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. 1040x taxact Birth of child Head of household, qualifying person to file as, Death or birth. 1040x taxact , Death or birth. 1040x taxact Social security number to be obtained, Born and died in 2013. 1040x taxact Care providers, Childcare providers. 1040x taxact (see also Child care) Child's tax, figuring of, Step 3. 1040x taxact Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. 1040x taxact Credit for, Who Should File, You can use Form 1040A if all of the following apply. 1040x taxact (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. 1040x taxact Death of child Head of household, qualifying person to file as, Death or birth. 1040x taxact , Death or birth. 1040x taxact Deductions, Line 2 (deductions). 1040x taxact Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. 1040x taxact Filing requirements, Child's earnings. 1040x taxact As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. 1040x taxact , Income from property received as a gift. 1040x taxact Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. 1040x taxact Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. 1040x taxact Investment income of, Tax on unearned income of certain children. 1040x taxact 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. 1040x taxact Kidnapped, Kidnapped child. 1040x taxact , Kidnapped child. 1040x taxact Net unearned income, figuring of, Step 1. 1040x taxact Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. 1040x taxact Property received as gift, income from, Income from property received as a gift. 1040x taxact Signing return, parent for child, Spouse unable to sign. 1040x taxact Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. 1040x taxact Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. 1040x taxact Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. 1040x taxact Unearned income of, Tax on unearned income of certain children. 1040x taxact 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. 1040x taxact Unearned income defined, Unearned income defined. 1040x taxact 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. 1040x taxact Churches, temples, etc. 1040x taxact Charitable contributions to, Examples. 1040x taxact , Table 24-1. 1040x taxact Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. 1040x taxact Citizen or resident test, Citizen or Resident Test Citizens outside U. 1040x taxact S. 1040x taxact Business travel outside U. 1040x taxact S. 1040x taxact , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. 1040x taxact Standard meal allowance, Standard meal allowance for areas outside the continental United States. 1040x taxact Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. 1040x taxact S. 1040x taxact Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. 1040x taxact Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. 1040x taxact Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. 1040x taxact Civil service retirement benefits, Civil service retirement benefits. 1040x taxact Civil suits, Court awards and damages. 1040x taxact (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. 1040x taxact 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. 1040x taxact , Ministers' and military housing allowance. 1040x taxact Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. 1040x taxact 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. 1040x taxact Closing costs Real property transactions, Settlement costs. 1040x taxact Sale of home, Settlement fees or closing costs. 1040x taxact Clothing Military, Military uniforms. 1040x taxact Moth damage, not casualty loss, Progressive deterioration. 1040x taxact Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. 1040x taxact Used clothing, charitable deduction for fair market value, Used clothing and household items. 1040x taxact work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. 1040x taxact Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. 1040x taxact Coal and iron ore, Coal and iron ore. 1040x taxact Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. 1040x taxact Gains or losses from sale or trade of, Investment interest deducted. 1040x taxact IRA investment in, Investment in Collectibles, Exception. 1040x taxact College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. 1040x taxact , Table 24-1. 1040x taxact Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. 1040x taxact Education costs, Qualified tuition programs (QTPs). 1040x taxact (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. 1040x taxact Commission drivers Deduction of expenses, Statutory employees. 1040x taxact Commissions, Supplemental Wages Advance, Advance commissions and other earnings. 1040x taxact IRAs with brokers, Brokers' commissions. 1040x taxact , Brokers' commissions. 1040x taxact Property basis to include when buyer pays, Settlement costs. 1040x taxact Sharing of (kickbacks), Kickbacks. 1040x taxact Unearned, deduction for repayment of, Advance commissions and other earnings. 1040x taxact Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. 1040x taxact Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. 1040x taxact , Community property. 1040x taxact Alimony, difference from, Payments not alimony. 1040x taxact IRAs, Community property laws. 1040x taxact Married filing separately, Community property states. 1040x taxact Medical and dental expenses, Community property states. 1040x taxact Commuting expenses, Commuting expenses. 1040x taxact , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. 1040x taxact Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. 1040x taxact Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. 1040x taxact Unemployment, Unemployment compensation. 1040x taxact Computation of tax, Computations Equal amounts, Equal amounts. 1040x taxact Negative amounts, Negative amounts. 1040x taxact Rounding off dollars, Rounding off dollars. 1040x taxact Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. 1040x taxact , Condemnations. 1040x taxact Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. 1040x taxact Period of ownership and use, Previous home destroyed or condemned. 1040x taxact Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. 1040x taxact Constructive receipt of income, Constructive receipt. 1040x taxact , Payment to an agent. 1040x taxact , Constructive receipt. 1040x taxact Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. 1040x taxact , Contributions, Table 24-1. 1040x taxact 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. 1040x taxact Political, Political Contributions Reservist repayments, Qualified reservist repayments. 1040x taxact Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. 1040x taxact Related party transactions, Losses on sales or trades of property. 1040x taxact Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. 1040x taxact Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. 1040x taxact Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. 1040x taxact 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. 1040x taxact Sale or trade of Form 1099-S to report, Form 1099-S transactions. 1040x taxact Period of ownership and use, Cooperative apartment. 1040x taxact Cooperatives Patronage dividends, Patronage dividends. 1040x taxact Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. 1040x taxact Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. 1040x taxact , Losses on sales or trades of property. 1040x taxact Director fees as self-employment income, Corporate director. 1040x taxact Reorganizations and nontaxable trade of stock, Corporate reorganizations. 1040x taxact Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. 1040x taxact Medical and Dental Expenses Checklist. 1040x taxact See Publication 502 for more information about these and other expenses. 1040x taxact Cosmetics Not deductible as medical expense, Table 21-1. 1040x taxact Medical and Dental Expenses Checklist. 1040x taxact See Publication 502 for more information about these and other expenses. 1040x taxact Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 1040x taxact , Partly taxable. 1040x taxact Cost-of-living allowances, Government cost-of-living allowances. 1040x taxact Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. 1040x taxact Examples of Charitable Contributions—A Quick Check, Membership fees or dues. 1040x taxact Entertainment expense deduction not allowed, Club dues and membership fees. 1040x taxact Coupon bonds, Coupon bonds. 1040x taxact Court awards and damages (see Damages from lawsuits) Cousin, Cousin. 1040x taxact Coverdell ESAs Additional tax on, Other taxes. 1040x taxact CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. 1040x taxact Charitable contributions charged to, Credit card. 1040x taxact Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. 1040x taxact , Credit for child and dependent care expenses. 1040x taxact 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. 1040x taxact , Credit for the elderly or the disabled. 1040x taxact Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. 1040x taxact Credit reports Costs not included in property basis, Settlement costs. 1040x taxact Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. 1040x taxact , Earned income credit. 1040x taxact , Credit for child and dependent care expenses. 1040x taxact , Credit for the elderly or the disabled. 1040x taxact , Earned income credit. 1040x taxact , Credit for child and dependent care expenses. 1040x taxact , Credit for the elderly or the disabled. 1040x taxact , Earned income credit. 1040x taxact 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. 1040x taxact , 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. 1040x taxact Medical and Dental Expenses Checklist. 1040x taxact See Publication 502 for more information about these and other expenses. 1040x taxact Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. 1040x taxact Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. 1040x taxact Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. 1040x taxact Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. 1040x taxact D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. 1040x taxact , Disaster relief. 1040x taxact (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. 1040x taxact 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. 1040x taxact , Childcare providers. 1040x taxact , Care outside your home. 1040x taxact (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. 1040x taxact 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. 1040x taxact Death of dependent, Death or birth. 1040x taxact Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. 1040x taxact , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. 1040x taxact Paid by another, Debts paid for you. 1040x taxact Payoff of debt included in sales transaction, Debt paid off. 1040x taxact Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. 1040x taxact Refund offset against, Refunds. 1040x taxact , Offset against debts. 1040x taxact Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. 1040x taxact Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. 1040x taxact Due dates, Filing for a decedent. 1040x taxact Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. 1040x taxact Spouse's death, Spouse died during the year. 1040x taxact , Spouse died. 1040x taxact Standard deduction, Decedent's final return. 1040x taxact Transfer of property at death, Other property transactions. 1040x taxact Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. 1040x taxact Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. 1040x taxact , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. 1040x taxact , 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. 1040x taxact 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. 1040x taxact Interest (see Interest payments) Investment expenses, Investment expenses. 1040x taxact IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. 1040x taxact Medical and Dental Expenses Checklist. 1040x taxact See Publication 502 for more information about these and other expenses. 1040x taxact Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. 1040x taxact (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. 1040x taxact Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. 1040x taxact Performing artists' expenses, Expenses of certain performing artists. 1040x taxact Prepaid insurance premiums, Prepaid insurance premiums. 1040x taxact Prescription medicines, Table 21-1. 1040x taxact Medical and Dental Expenses Checklist. 1040x taxact See Publication 502 for more information about these and other expenses. 1040x taxact Rental expenses, When to deduct. 1040x taxact Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. 1040x taxact Car expenses, Depreciation and section 179 deductions. 1040x taxact 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. 1040x taxact Stop-smoking programs, Table 21-1. 1040x taxact Medical and Dental Expenses Checklist. 1040x taxact See Publication 502 for more information about these and other expenses. 1040x taxact 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. 1040x taxact Recording fees, basis to include, Real estate taxes. 1040x taxact Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. 1040x taxact Nonqualified plans, Nonqualified deferred compensation plans. 1040x taxact Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. 1040x taxact Delivery services, Private delivery services. 1040x taxact Business-related travel expense, Table 26-1. 1040x taxact Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 1040x taxact Demutualization of life insurance companies, Demutualization of life insurance companies. 1040x taxact Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. 1040x taxact Medical and Dental Expenses Checklist. 1040x taxact See Publication 502 for more information about these and other expenses. 1040x taxact Dependent care Benefits, Dependent care benefits. 1040x taxact , Dependent Care Benefits Center, Dependent care center. 1040x taxact 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. 1040x taxact , Exception for adopted child. 1040x taxact , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 1040x taxact (see also Child tax credit) Birth of, Death or birth. 1040x taxact Born and died within year, Exception. 1040x taxact , Born and died in 2013. 1040x taxact Death of, Death or birth. 1040x taxact 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. 1040x taxact 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. 1040x taxact Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). 1040x taxact , Taxpayer identification numbers for aliens. 1040x taxact Alien dependents, Born and died in 2013. 1040x taxact Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. 1040x taxact Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. 1040x taxact Deposits, Fees and deposits. 1040x taxact Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. 1040x taxact Depreciation Adjustment to basis for, Depreciation and section 179 deduction. 1040x taxact Cars, Depreciation and section 179 deductions. 1040x taxact Change of use of property, Basis for depreciation. 1040x taxact Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. 1040x taxact 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. 1040x taxact Land, no depreciation of, Land. 1040x taxact Rental property, Depreciation. 1040x taxact , Depreciation Designated Roth Account Defined. 1040x taxact , Designated Roth accounts. 1040x taxact Designated Roth account, Designated Roth accounts. 1040x taxact , Designated Roth accounts. 1040x taxact Destroyed records, Destroyed records. 1040x taxact Diaper service, Table 21-1. 1040x taxact Medical and Dental Expenses Checklist. 1040x taxact See Publication 502 for more information about these and other expenses. 1040x taxact Differential wage payments, Differential wage payments. 1040x taxact Differential wages Wages for reservists Military reserves, Differential wage payments. 1040x taxact Direct deposit of refunds, Refunds Directors' fees, Corporate director. 1040x taxact Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. 1040x taxact , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. 1040x taxact Armed forces, Disability. 1040x taxact Blind (see Blind persons) Cafeteria plans, Cafeteria plans. 1040x taxact 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. 1040x taxact Medical and Dental Expenses Checklist. 1040x taxact See Publication 502 for more information about these and other expenses. 1040x taxact Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. 1040x taxact Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. 1040x taxact Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. 1040x taxact Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. 1040x taxact Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. 1040x taxact Social security and railroad retirement benefits, deductions for, Disability payments. 1040x taxact Special school or home for, deductibility of medical expense, Table 21-1. 1040x taxact Medical and Dental Expenses Checklist. 1040x taxact See Publication 502 for more information about these and other expenses. 1040x taxact Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. 1040x taxact Workers' compensation, Workers' Compensation Disability Income, Disability income. 1040x taxact Disability benefits Earned income credit, Form 4029. 1040x taxact Disability insurance payments Earned income credit, Disability insurance payments. 1040x taxact Disability, permanent and total disability, Permanent and total disability. 1040x taxact Disabled Child, Permanently and totally disabled. 1040x taxact Dependent, Disabled dependent working at sheltered workshop. 1040x taxact Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. 1040x taxact , Disaster relief payments. 1040x taxact , Disaster relief. 1040x taxact (see also Terrorist attacks) Cash gifts to victims, Cash gifts. 1040x taxact Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. 1040x taxact Unemployment assistance, Types of unemployment compensation. 1040x taxact Employer's emergency disaster fund, Employer's emergency disaster fund. 1040x taxact Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. 1040x taxact Grants or payments, Disaster relief grants. 1040x taxact Replacement of lost or destroyed property, Disaster relief. 1040x taxact Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. 1040x taxact , Adjusted Basis Disclosure statement, Disclosure statement. 1040x taxact 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. 1040x taxact Distributions, Eligible rollover distributions. 1040x taxact (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). 1040x taxact Qualified reservist, Qualified reservist distributions. 1040x taxact Required minimum distributions, Required distributions. 1040x taxact , Required distributions. 1040x taxact , 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. 1040x taxact Dividends, Dividends and Other Distributions, Form 1099-DIV. 1040x taxact , More information. 1040x taxact (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. 1040x taxact Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. 1040x taxact 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. 1040x taxact Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. 1040x taxact Insurance dividends, Dividends on insurance policies. 1040x taxact Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. 1040x taxact Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. 1040x taxact Qualified, Qualified Dividends, Qualified dividends. 1040x taxact Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. 1040x taxact Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. 1040x taxact Sold stock, Dividends on stock sold. 1040x taxact Stockholder debts when canceled as, Stockholder debt. 1040x taxact Veterans' insurance, Dividends on veterans' insurance. 1040x taxact Divorced parents, Children of divorced or separated parents (or parents who live apart). 1040x taxact , Applying this special rule to divorced or separated parents (or parents who live apart). 1040x taxact Divorced taxpayers, Alimony. 1040x taxact (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. 1040x taxact Child custody, Custodial parent and noncustodial parent. 1040x taxact Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. 1040x taxact Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. 1040x taxact , Divorced persons. 1040x taxact IRAs, Kay Bailey Hutchison Spousal IRA. 1040x taxact , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. 1040x taxact Mortgage interest, payment as alimony, Divorced or separated individuals. 1040x taxact Personal exemption, Divorced or separated spouse. 1040x taxact Real estate taxes, allocation of, Divorced individuals. 1040x taxact Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. 1040x taxact Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. 1040x taxact Domestic help Withholding, Household workers. 1040x taxact Domestic help, no exemption for, Housekeepers, maids, or servants. 1040x taxact
 
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Page Last Reviewed or Updated: 20-Mar-2014

The 1040x Taxact

1040x taxact 3. 1040x taxact   Adjustments to Income Table of Contents Individual Retirement Arrangement (IRA) Contributions and DeductionsContributions to Kay Bailey Hutchison Spousal IRAs. 1040x taxact Deductible contribution. 1040x taxact Nondeductible contribution. 1040x taxact You may be able to subtract amounts from your total income (Form 1040, line 22 or Form 1040A, line 15) or total effectively connected income (Form 1040NR, line 23) to get your adjusted gross income (Form 1040, line 37; Form 1040A, line 21; or Form 1040NR, line 36). 1040x taxact Some adjustments to income follow. 1040x taxact Contributions to your individual retirement arrangement (IRA) (Form 1040, line 32; Form 1040A, line 17; or Form 1040NR, line 32), explained later in this publication. 1040x taxact Certain moving expenses (Form 1040, line 26; or Form 1040NR, line 26) if you changed job locations or started a new job in 2013. 1040x taxact See Publication 521, Moving Expenses, or see Form 3903, Moving Expenses, and its instructions. 1040x taxact Some health insurance costs (Form 1040, line 29 or Form 1040NR, line 29) if you were self-employed and had a net profit for the year, or if you received wages in 2013 from an S corporation in which you were a more-than-2% shareholder. 1040x taxact For more details, see Publication 535, Business Expenses. 1040x taxact Payments to your self-employed SEP, SIMPLE, or qualified plan (Form 1040, line 28 or Form 1040NR, line 28). 1040x taxact For more information, including limits on how much you can deduct, see Publication 560, Retirement Plans for Small Business. 1040x taxact Penalties paid on early withdrawal of savings (Form 1040, line 30 or Form 1040NR, line 30). 1040x taxact Form 1099-INT, Interest Income, or Form 1099-OID, Original Issue Discount, will show the amount of any penalty you were charged. 1040x taxact Alimony payments (Form 1040, line 31a). 1040x taxact For more information, see Publication 504, Divorced or Separated Individuals. 1040x taxact There are other items you can claim as adjustments to income. 1040x taxact These adjustments are discussed in your tax return instructions. 1040x taxact Individual Retirement Arrangement (IRA) Contributions and Deductions This section explains the tax treatment of amounts you pay into traditional IRAs. 1040x taxact A traditional IRA is any IRA that is not a Roth or SIMPLE IRA. 1040x taxact Roth and SIMPLE IRAs are defined earlier in the IRA discussion under Retirement Plan Distributions . 1040x taxact For more detailed information, see Publication 590. 1040x taxact Contributions. 1040x taxact   An IRA is a personal savings plan that offers you tax advantages to set aside money for your retirement. 1040x taxact Two advantages of a traditional IRA are: You may be able to deduct some or all of your contributions to it, depending on your circumstances, and Generally, amounts in your IRA, including earnings and gains, are not taxed until distributed. 1040x taxact    Although interest earned from your traditional IRA generally is not taxed in the year earned, it is not tax-exempt interest. 1040x taxact Do not report this interest on your tax return as tax-exempt interest. 1040x taxact General limit. 1040x taxact   The most that can be contributed for 2013 to your traditional IRA is the smaller of the following amounts. 1040x taxact Your taxable compensation for the year, or $5,500 ($6,500 if you were age 50 or older by the end of 2013). 1040x taxact Contributions to Kay Bailey Hutchison Spousal IRAs. 1040x taxact   In the case of a married couple filing a joint return for 2013, up to $5,500 ($6,500 for each spouse age 50 or older by the end of 2013) can be contributed to IRAs on behalf of each spouse, even if one spouse has little or no compensation. 1040x taxact For more information on the general limit and the Kay Bailey Hutchison Spousal IRA limit, see How Much Can Be Contributed? in Publication 590. 1040x taxact Deductible contribution. 1040x taxact   Generally, you can deduct the lesser of the contributions to your traditional IRA for the year or the general limit (or Kay Bailey Hutchison Spousal IRA limit, if applicable) just explained. 1040x taxact However, if you or your spouse was covered by an employer retirement plan at any time during the year for which contributions were made, you may not be able to deduct all of the contributions. 1040x taxact Your deduction may be reduced or eliminated, depending on your filing status and the amount of your income. 1040x taxact For more information, see Limit if Covered by Employer Plan in Publication 590. 1040x taxact Nondeductible contribution. 1040x taxact   The difference between your total permitted contributions and your IRA deduction, if any, is your nondeductible contribution. 1040x taxact You must file Form 8606, Nondeductible IRAs, to report nondeductible contributions even if you do not have to file a tax return for the year. 1040x taxact    For 2014, the most that can be contributed to your traditional IRA is $5,500 ($6,500 if you are age 50 or older at the end of 2014). 1040x taxact Prev  Up  Next   Home   More Online Publications