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2011 1040ez Federal Income Tax Filing Online

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2011 1040ez Federal Income Tax Filing Online

2011 1040ez federal income tax filing online Index A Abatement of interest and penalties, Abatement of interest and penalties. 2011 1040ez federal income tax filing online Accidents, Deductible losses. 2011 1040ez federal income tax filing online , Nondeductible losses. 2011 1040ez federal income tax filing online Adjusted basis, Adjusted Basis Adjustments to basis, Basis adjustment to corporation's property. 2011 1040ez federal income tax filing online , Adjustments to Basis Amended returns, Amended return. 2011 1040ez federal income tax filing online Appraisals, Appraisal. 2011 1040ez federal income tax filing online , Costs of photographs and appraisals. 2011 1040ez federal income tax filing online Assistance (see Tax help) B Bad debts, Nonbusiness bad debt. 2011 1040ez federal income tax filing online Basis Adjusted, Adjusted Basis Adjustments to, Basis adjustment to corporation's property. 2011 1040ez federal income tax filing online , Adjustments to Basis Replacement property, Basis of replacement property. 2011 1040ez federal income tax filing online Business or income-producing property, Business or income-producing property. 2011 1040ez federal income tax filing online Business purposes, property used partly for, Property used partly for business and partly for personal purposes. 2011 1040ez federal income tax filing online C Cars Accidents, Deductible losses. 2011 1040ez federal income tax filing online Fair market value of, Car value. 2011 1040ez federal income tax filing online Cash gifts, Cash gifts. 2011 1040ez federal income tax filing online Casualty losses, Table 3. 2011 1040ez federal income tax filing online When To Deduct a Casualty or Theft Loss Deductible losses, Deductible losses. 2011 1040ez federal income tax filing online Definition, Casualty Deposits, loss on, Casualty loss or ordinary loss. 2011 1040ez federal income tax filing online Nondeductible losses, Nondeductible losses. 2011 1040ez federal income tax filing online Progressive deterioration, Progressive deterioration. 2011 1040ez federal income tax filing online Proof of, Casualty loss proof. 2011 1040ez federal income tax filing online When to report, Losses. 2011 1040ez federal income tax filing online Workbooks for listing property, Workbooks for casualties and thefts. 2011 1040ez federal income tax filing online Clean up costs, Cost of cleaning up or making repairs. 2011 1040ez federal income tax filing online Condemnation, Condemnations. 2011 1040ez federal income tax filing online Corrosive drywall, Special Procedure for Damage From Corrosive Drywall Costs Appraisals, Costs of photographs and appraisals. 2011 1040ez federal income tax filing online Clean up, Cost of cleaning up or making repairs. 2011 1040ez federal income tax filing online Incidental expenses, Related expenses. 2011 1040ez federal income tax filing online Landscaping, Landscaping. 2011 1040ez federal income tax filing online Photographs taken after loss, Costs of photographs and appraisals. 2011 1040ez federal income tax filing online Protection, Cost of protection. 2011 1040ez federal income tax filing online Repair, Cost of cleaning up or making repairs. 2011 1040ez federal income tax filing online Replacement, Replacement cost. 2011 1040ez federal income tax filing online D Death of taxpayer Postponement of gain, Death of a taxpayer. 2011 1040ez federal income tax filing online Deductible losses, Deductible losses. 2011 1040ez federal income tax filing online Deduction limits, Deduction Limits $100 rule, $100 Rule 10% rule, 10% Rule 2% rule, 2% Rule Deposit losses, Mislaid or lost property. 2011 1040ez federal income tax filing online , Table 3. 2011 1040ez federal income tax filing online When To Deduct a Casualty or Theft Loss Reporting of (Table 1), Table 1. 2011 1040ez federal income tax filing online Reporting Loss on Deposits When to report, Loss on deposits. 2011 1040ez federal income tax filing online Disaster area losses, Lessee's loss. 2011 1040ez federal income tax filing online Claiming on amended return, Claiming a disaster loss on an amended return. 2011 1040ez federal income tax filing online Federal loan canceled, Federal loan canceled. 2011 1040ez federal income tax filing online Federally declared disaster, Business or income-producing property located in a federally declared disaster area. 2011 1040ez federal income tax filing online , Disaster Area Losses Figuring loss deduction, Figuring the loss deduction. 2011 1040ez federal income tax filing online Form 1040X, How to report the loss on Form 1040X. 2011 1040ez federal income tax filing online Home made unsafe, Home made unsafe by disaster. 2011 1040ez federal income tax filing online How to deduct loss in preceding year, How to deduct your loss in the preceding year. 2011 1040ez federal income tax filing online Inventory, Disaster loss to inventory. 2011 1040ez federal income tax filing online Main home rules, Main home in disaster area. 2011 1040ez federal income tax filing online , Gains. 2011 1040ez federal income tax filing online Qualified disaster mitigation payments, Qualified disaster mitigation payments. 2011 1040ez federal income tax filing online Qualified disaster relief payments, Qualified disaster relief payments. 2011 1040ez federal income tax filing online Records to keep, Records. 2011 1040ez federal income tax filing online Tax deadlines postponed, Covered disaster area. 2011 1040ez federal income tax filing online When to deduct, When to deduct the loss. 2011 1040ez federal income tax filing online Table 3, Table 3. 2011 1040ez federal income tax filing online When To Deduct a Casualty or Theft Loss Disaster mitigation payments, Qualified disaster mitigation payments. 2011 1040ez federal income tax filing online Disaster relief grants, Disaster relief. 2011 1040ez federal income tax filing online Drywall, corrosive, Special Procedure for Damage From Corrosive Drywall Due dates Tax deadlines postponed, Postponed Tax Deadlines E Employer's emergency disaster fund, Employer's emergency disaster fund. 2011 1040ez federal income tax filing online F Fair market value (FMV) Decline in value of property in or near casualty area, Decline in market value of property in or near casualty area. 2011 1040ez federal income tax filing online Measuring decrease in, Decrease in Fair Market Value Items not to consider, Figuring Decrease in FMV — Items Not To Consider Items to consider, Figuring Decrease in FMV — Items To Consider Federal disaster relief grants, Federal disaster relief grants. 2011 1040ez federal income tax filing online Federal Emergency Management Agency (FEMA), contacting, Contacting the Federal Emergency Management Agency (FEMA) Federally declared disasters, Business or income-producing property located in a federally declared disaster area. 2011 1040ez federal income tax filing online , Disaster Area Losses Figuring gain, Property used partly for business and partly for personal purposes. 2011 1040ez federal income tax filing online Figuring loss, Theft loss proof. 2011 1040ez federal income tax filing online , Figuring the Deduction Adjusted basis, Adjusted Basis Disaster area losses, Figuring the loss deduction. 2011 1040ez federal income tax filing online Insurance and other reimbursements, Insurance and Other Reimbursements Form 1040, Schedule A, Personal-use property. 2011 1040ez federal income tax filing online Form 1040, Schedule D, Personal-use property. 2011 1040ez federal income tax filing online Form 1040X Disaster area losses, How to report the loss on Form 1040X. 2011 1040ez federal income tax filing online Form 4684 Reporting gains and losses on personal-use property, Personal-use property. 2011 1040ez federal income tax filing online Free tax services, Free help with your tax return. 2011 1040ez federal income tax filing online G Gains Figuring, Figuring a Gain Postponement of, Postponement of Gain, How To Postpone a Gain Reimbursements, Gain from reimbursement. 2011 1040ez federal income tax filing online Reporting of, Contacting the Federal Emergency Management Agency (FEMA) When to report, Changing your mind. 2011 1040ez federal income tax filing online H Help (see Tax help) I Incidental expenses, Related expenses. 2011 1040ez federal income tax filing online Insurance, Insurance and Other Reimbursements Living expenses, payments for, Insurance payments for living expenses. 2011 1040ez federal income tax filing online Interest abatement, Abatement of interest and penalties. 2011 1040ez federal income tax filing online Inventory losses, Loss of inventory. 2011 1040ez federal income tax filing online Disaster area losses, Disaster loss to inventory. 2011 1040ez federal income tax filing online L Landscaping, Landscaping. 2011 1040ez federal income tax filing online Leased property, Leased property. 2011 1040ez federal income tax filing online When to report, Lessee's loss. 2011 1040ez federal income tax filing online Losses Casualty (see Casualty losses) Deposits (see Deposit losses) Disaster areas (see Disaster area losses) Figuring amount (see Figuring loss) Proof of, Deducted loss recovered. 2011 1040ez federal income tax filing online Records of, Theft loss proof. 2011 1040ez federal income tax filing online Reporting of, Contacting the Federal Emergency Management Agency (FEMA) Theft (see Theft losses) When to report, Changing your mind. 2011 1040ez federal income tax filing online (Table 3), Table 3. 2011 1040ez federal income tax filing online When To Deduct a Casualty or Theft Loss M Married taxpayers Deduction limits, Married taxpayers. 2011 1040ez federal income tax filing online , Married taxpayers. 2011 1040ez federal income tax filing online Mislaid or lost property, Mislaid or lost property. 2011 1040ez federal income tax filing online Missing children, photographs of, Reminders N Nonbusiness bad debts, Nonbusiness bad debt. 2011 1040ez federal income tax filing online Nondeductible losses, Nondeductible losses. 2011 1040ez federal income tax filing online P Payments for living expenses, Insurance payments for living expenses. 2011 1040ez federal income tax filing online Penalty abatement, Abatement of interest and penalties. 2011 1040ez federal income tax filing online Personal property Loss deduction, figuring of, Personal property. 2011 1040ez federal income tax filing online Personal-use property Reporting gains and losses, Personal-use property. 2011 1040ez federal income tax filing online Personal-use real property, Exception for personal-use real property. 2011 1040ez federal income tax filing online Photographs Documentation of loss, Costs of photographs and appraisals. 2011 1040ez federal income tax filing online Ponzi-type investment schemes, Losses from Ponzi-type investment schemes. 2011 1040ez federal income tax filing online Postponed tax deadlines, Postponed Tax Deadlines Postponement of gain, Postponement of Gain, How To Postpone a Gain Amended return, Amended return. 2011 1040ez federal income tax filing online Changing mind, Changing your mind. 2011 1040ez federal income tax filing online Replacement property acquired after return filed, Replacement property acquired after return filed. 2011 1040ez federal income tax filing online Replacement property acquired before return filed, Replacement property acquired before return filed. 2011 1040ez federal income tax filing online Required statement, Required statement. 2011 1040ez federal income tax filing online Substituting replacement property, Substituting replacement property. 2011 1040ez federal income tax filing online Three-year limit, Three-year limit. 2011 1040ez federal income tax filing online Proof of loss, Proof of Loss Protection costs, Cost of protection. 2011 1040ez federal income tax filing online Publications (see Tax help) R Records of loss, Theft loss proof. 2011 1040ez federal income tax filing online Recovered stolen property, Recovered stolen property. 2011 1040ez federal income tax filing online Reimbursements Cash gifts, Cash gifts. 2011 1040ez federal income tax filing online Disaster relief, Disaster relief. 2011 1040ez federal income tax filing online Employer's emergency disaster fund, Employer's emergency disaster fund. 2011 1040ez federal income tax filing online Failure to file a claim, Failure to file a claim for reimbursement. 2011 1040ez federal income tax filing online Received after deducting loss, Reimbursement Received After Deducting Loss Types of, Types of Reimbursements Related expenses, Related expenses. 2011 1040ez federal income tax filing online Related person, replacement property bought from, Buying replacement property from a related person. 2011 1040ez federal income tax filing online Repair costs, Cost of cleaning up or making repairs. 2011 1040ez federal income tax filing online Replacement cost, Replacement cost. 2011 1040ez federal income tax filing online Replacement period, Replacement Period Extension of, Extension. 2011 1040ez federal income tax filing online Replacement property, Replacement Property Advance payment, Advance payment. 2011 1040ez federal income tax filing online Basis adjustment to corporation's property, Basis adjustment to corporation's property. 2011 1040ez federal income tax filing online Basis of, Basis of replacement property. 2011 1040ez federal income tax filing online Main home, Main home replaced. 2011 1040ez federal income tax filing online In disaster area, Main home in disaster area. 2011 1040ez federal income tax filing online Postponement of gain, Replacement property acquired before return filed. 2011 1040ez federal income tax filing online Reporting gains and losses, Reporting a gain. 2011 1040ez federal income tax filing online , How To Report Gains and Losses Basis, adjustments to, Adjustments to Basis Business and income-producing property, Business and income-producing property. 2011 1040ez federal income tax filing online Deductions exceeding income, If Deductions Are More Than Income Deposits, How to report. 2011 1040ez federal income tax filing online Table 1, Table 1. 2011 1040ez federal income tax filing online Reporting Loss on Deposits Disaster area losses, How to report the loss on Form 1040X. 2011 1040ez federal income tax filing online Personal-use property, Personal-use property. 2011 1040ez federal income tax filing online Timing of, When To Report Gains and Losses S Sentimental value, Sentimental value. 2011 1040ez federal income tax filing online State disaster relief grants for businesses, State disaster relief grants for businesses. 2011 1040ez federal income tax filing online Stolen property (see Theft losses) T Tables and figures Reporting loss on deposits (Table 1), Table 1. 2011 1040ez federal income tax filing online Reporting Loss on Deposits When to deduct losses (Table 3), Table 3. 2011 1040ez federal income tax filing online When To Deduct a Casualty or Theft Loss Tax help, How To Get Tax Help Theft losses, Theft FMV of stolen property, FMV of stolen property. 2011 1040ez federal income tax filing online Mislaid or lost property, Mislaid or lost property. 2011 1040ez federal income tax filing online Proof of, Theft loss proof. 2011 1040ez federal income tax filing online When to deduct (Table 3), Table 3. 2011 1040ez federal income tax filing online When To Deduct a Casualty or Theft Loss When to report, Losses. 2011 1040ez federal income tax filing online Workbooks for listing property, Workbooks for casualties and thefts. 2011 1040ez federal income tax filing online Timber loss, Timber loss. 2011 1040ez federal income tax filing online W Workbooks for property lost due to casualties and thefts, Workbooks for casualties and thefts. 2011 1040ez federal income tax filing online Prev  Up     Home   More Online Publications
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Tax Relief for Victims of Severe Storms, Tornadoes, Straight-line Winds and Flooding in Tennessee

AL/TN-2012-14TN, March 19, 2012

NASHVILLE — Victims of the severe storms, tornadoes, straight-line winds, and flooding that began on Feb. 29, 2012 in parts of Tennessee may qualify for tax relief from the Internal Revenue Service.

The President has declared Bradley, Claiborne, Cumberland, DeKalb, Hamilton, Jackson, McMinn, Monroe, Overton and Polk counties a federal disaster area. Individuals who reside or have a business in these counties may qualify for tax relief.

The declaration permits the IRS to postpone certain deadlines for taxpayers who reside or have a business in the disaster area. For instance, certain deadlines falling on or after Feb. 29, and on or before May 31, have been postponed to May 31, 2012. This includes the April 17 deadline for filing 2011 individual income tax returns, making income tax payments and making 2011 contributions to an individual retirement account (IRA).  

In addition, the IRS is waiving the failure-to-deposit penalties for employment and excise tax deposits due on or after Feb. 29, and on or before March 15, as long as the deposits are made by March 15, 2012.

If an affected taxpayer receives a penalty notice from the IRS, the taxpayer should call the telephone number on the notice to have the IRS abate any interest and any late filing or late payment penalties that would otherwise apply. Penalties or interest will be abated only for taxpayers who have an original or extended filing, payment or deposit due date, including an extended filing or payment due date, that falls within the postponement period.

The IRS automatically identifies taxpayers located in the covered disaster area and applies automatic filing and payment relief. But affected taxpayers who reside or have a business located outside the covered disaster area must call the IRS disaster hotline at 866-562-5227 to request this tax relief.

Covered Disaster Area

The counties listed above constitute a covered disaster area for purposes of Treas. Reg. § 301.7508A-1(d)(2) and are entitled to the relief detailed below.

Affected Taxpayers

Taxpayers considered to be affected taxpayers eligible for the postponement of time to file returns, pay taxes and perform other time-sensitive acts are those taxpayers listed in Treas. Reg. § 301.7508A-1(d)(1), and include individuals who live, and businesses whose principal place of business is located, in the covered disaster area. Taxpayers not in the covered disaster area, but whose records necessary to meet a deadline listed in Treas. Reg. § 301.7508A-1(c) are in the covered disaster area, are also entitled to relief. In addition, all relief workers affiliated with a recognized government or philanthropic organization assisting in the relief activities in the covered disaster area and any individual visiting the covered disaster area who was killed or injured as a result of the disaster are entitled to relief.

Grant of Relief

Under section 7508A, the IRS gives affected taxpayers until May 31 to file most tax returns (including individual, corporate, and estate and trust income tax returns; partnership returns, S corporation returns, and trust returns; estate, gift, and generation-skipping transfer tax returns; and employment and certain excise tax returns), or to make tax payments, including estimated tax payments, that have either an original or extended due date occurring on or after Feb. 29 and on or before May 31.

The IRS also gives affected taxpayers until May 31 to perform other time-sensitive actions described in Treas. Reg. § 301.7508A-1(c)(1) and Rev. Proc. 2007-56, 2007-34 I.R.B. 388 (Aug. 20, 2007), that are due to be performed on or after Feb. 29 and on or before May 31.

This relief also includes the filing of Form 5500 series returns, in the manner described in section 8 of Rev. Proc. 2007-56. The relief described in section 17 of Rev. Proc. 2007-56, pertaining to like-kind exchanges of property, also applies to certain taxpayers who are not otherwise affected taxpayers and may include acts required to be performed before or after the period above.

The postponement of time to file and pay does not apply to information returns in the W-2, 1098, 1099 series, or to Forms 1042-S or 8027. Penalties for failure to timely file information returns can be waived under existing procedures for reasonable cause. Likewise, the postponement does not apply to employment and excise tax deposits. The IRS, however, will abate penalties for failure to make timely employment and excise tax deposits due on or after Feb. 29 and on or before March 15 provided the taxpayer makes these deposits by March 15.

Casualty Losses

Affected taxpayers in a federally declared disaster area have the option of claiming disaster-related casualty losses on their federal income tax return for either this year or last year. Claiming the loss on an original or amended return for last year will get the taxpayer an earlier refund, but waiting to claim the loss on this year’s return could result in a greater tax saving, depending on other income factors.

Individuals may deduct personal property losses that are not covered by insurance or other reimbursements. For details, see Form 4684 and its instructions.

Affected taxpayers claiming the disaster loss on last year’s return should put the Disaster Designation “Tennessee/Severe Storms, Tornadoes, Straight-line Winds, and Flooding” at the top of the form so that the IRS can expedite the processing of the refund.

Other Relief

The IRS will waive the usual fees and expedite requests for copies of previously filed tax returns for affected taxpayers. Taxpayers should put the assigned Disaster Designation in red ink at the top of Form 4506, Request for Copy of Tax Return, or Form 4506-T, Request for Transcript of Tax Return, as appropriate, and submit it to the IRS.

Affected taxpayers who are contacted by the IRS on a collection or examination matter should explain how the disaster impacts them so that the IRS can provide appropriate consideration to their case.

Taxpayers may download forms and publications from the official IRS website, irs.gov, or order them by calling 800-TAX-FORM (800-829-3676). The IRS toll-free number for general tax questions is 800-829-1040.

Related Information

Page Last Reviewed or Updated: 03-Feb-2014

The 2011 1040ez Federal Income Tax Filing Online

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filing online , Nonresident alien spouse. 2011 1040ez federal income tax filing online A Abandonment of home, Abandonment. 2011 1040ez federal income tax filing online Abortion Deductibility as medical expense, Table 21-1. 2011 1040ez federal income tax filing online Medical and Dental Expenses Checklist. 2011 1040ez federal income tax filing online See Publication 502 for more information about these and other expenses. 2011 1040ez federal income tax filing online Abroad, citizens traveling or working, Employees of foreign governments or international organizations. 2011 1040ez federal income tax filing online , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. 2011 1040ez federal income tax filing online S. 2011 1040ez federal income tax filing online ) (see also Foreign employment) Absence, temporary, Temporary absences. 2011 1040ez federal income tax filing online , Temporary absences. 2011 1040ez federal income tax 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state benefit funds. 2011 1040ez federal income tax filing online Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. 2011 1040ez federal income tax filing online Medical and Dental Expenses Checklist. 2011 1040ez federal income tax filing online See Publication 502 for more information about these and other expenses. 2011 1040ez federal income tax filing online Alcoholic beverages IRA prohibited transactions in, Collectibles. 2011 1040ez federal income tax filing online Aliens, Individual taxpayer identification number (ITIN) for aliens. 2011 1040ez federal income tax filing online , Not earned income. 2011 1040ez federal income tax filing online Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. 2011 1040ez federal income tax filing online , Payments not alimony. 2011 1040ez federal income tax filing online , Payments to a 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spouse. 2011 1040ez federal income tax filing online , Substitute payments. 2011 1040ez federal income tax filing online , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. 2011 1040ez federal income tax filing online , Deducting the recapture. 2011 1040ez federal income tax filing online Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. 2011 1040ez federal income tax filing online Reporting of income, Alimony. 2011 1040ez federal income tax filing online Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. 2011 1040ez federal income tax filing online Exempt-interest dividends, Alternative minimum tax treatment. 2011 1040ez federal income tax filing online Filing requirements (Table 1-3), Figuring tax. 2011 1040ez federal income tax filing online Incentive stock option, You can use Form 1040A if all of the following apply. 2011 1040ez federal income tax filing online Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online , Filing Form 1040X. 2011 1040ez federal income tax filing online (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. 2011 1040ez federal income tax filing online Standard deduction, change to itemized deductions, Changing your mind. 2011 1040ez federal income tax filing online American citizens abroad, U. 2011 1040ez federal income tax filing online S. 2011 1040ez federal income tax filing online Citizens and Resident Aliens Living Abroad (see also Citizens outside U. 2011 1040ez federal income tax filing online S. 2011 1040ez federal income tax filing online ) 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. 2011 1040ez federal income tax filing online S. 2011 1040ez federal income tax filing online Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. 2011 1040ez federal income tax filing online , Additional exceptions for nonqualified annuity contracts. 2011 1040ez federal income tax filing online Estimated tax, Withholding and estimated tax. 2011 1040ez federal income tax filing online Exclusion limit, Exclusion limit. 2011 1040ez federal income tax filing online General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. 2011 1040ez federal income tax filing online Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. 2011 1040ez federal income tax filing online Purchased annuities, Purchased annuities. 2011 1040ez federal income tax filing online Survivor's annuity, Survivors of retirees. 2011 1040ez federal income tax filing online Guaranteed payments, Guaranteed payments. 2011 1040ez federal income tax filing online IRAs as, Kinds of traditional IRAs. 2011 1040ez federal income tax filing online Joint return, Joint return. 2011 1040ez federal income tax filing online Loans from plan, Loans. 2011 1040ez federal income tax filing online Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. 2011 1040ez federal income tax filing online , More than one annuity. 2011 1040ez federal income tax filing online Partly taxable payments, Partly taxable payments. 2011 1040ez federal income tax filing online Purchased annuities, Purchased annuities. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. 2011 1040ez federal income tax filing online Worksheet for computation, How to use the Simplified Method. 2011 1040ez federal income tax filing online Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. 2011 1040ez federal income tax filing online Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. 2011 1040ez federal income tax filing online , Pensions and Annuities, Withholding and estimated tax. 2011 1040ez federal income tax filing online Annulled marriages Filing status, Annulled marriages. 2011 1040ez federal income tax filing online Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. 2011 1040ez federal income tax filing online Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. 2011 1040ez federal income tax filing online Real estate transactions, when required by lender, Settlement costs. 2011 1040ez federal income tax filing online 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housing allowances. 2011 1040ez federal income tax filing online , Ministers' and military housing allowance. 2011 1040ez federal income tax filing online Rehabilitative program payments, Veterans' benefits. 2011 1040ez federal income tax filing online Reserves, Armed Forces reservists traveling more than 100 miles from home. 2011 1040ez federal income tax filing online Retirees' pay Taxable income, Military retirement pay. 2011 1040ez federal income tax filing online Uniforms, Military uniforms. 2011 1040ez federal income tax filing online Wages, Military Armed Forces Retiree's pay withholding, Military retirees. 2011 1040ez federal income tax filing online Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. 2011 1040ez federal income tax filing online Capital gains or losses from sale or trade of, Investment interest deducted. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Fees not included in basis, Settlement costs. 2011 1040ez federal income tax filing online At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. 2011 1040ez federal income tax filing online ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). 2011 1040ez federal income tax filing online Attachment of wages, Garnisheed wages. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Title to property, for preparation, filing, etc. 2011 1040ez federal income tax filing online , Settlement costs. 2011 1040ez federal income tax filing online Audits Travel expense records, If your return is examined. 2011 1040ez federal income tax filing online Auto insurance Medical expenses covered by, not deductible, Table 21-1. 2011 1040ez federal income tax filing online Medical and Dental Expenses Checklist. 2011 1040ez federal income tax filing online See Publication 502 for more information about these and other expenses. 2011 1040ez federal income tax filing online Automatic extension of time to file, Automatic Extension, When to file. 2011 1040ez federal income tax filing online Form 4868, E-file options. 2011 1040ez federal income tax filing online Automatic investment services Holding period, determination of, Automatic investment service. 2011 1040ez federal income tax filing online Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. 2011 1040ez federal income tax filing online Back pay, award for, Back pay awards. 2011 1040ez federal income tax filing online Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. 2011 1040ez federal income tax filing online Backup withholding, Backup Withholding, Backup withholding. 2011 1040ez federal income tax filing online , Backup withholding. 2011 1040ez federal income tax filing online Dividend income, Backup withholding. 2011 1040ez federal income tax filing online , Reporting tax withheld. 2011 1040ez federal income tax filing online Penalties, Penalties. 2011 1040ez federal income tax filing online Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. 2011 1040ez federal income tax filing online Reporting on Schedule D (Form 1040), How to report. 2011 1040ez federal income tax filing online Claim for refund, Exceptions for special types of refunds. 2011 1040ez federal income tax filing online , Filing a claim for refund. 2011 1040ez federal income tax filing online Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. 2011 1040ez federal income tax filing online Short-term capital loss, How to report bad debts. 2011 1040ez federal income tax filing online When deductible, When deductible. 2011 1040ez federal income tax filing online Baggage Business-related travel expense, Table 26-1. 2011 1040ez federal income tax filing online Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 2011 1040ez federal income tax filing online Balance due, Refund or balance due. 2011 1040ez federal income tax filing online Bankruptcy Canceled debt not deemed to be income, Excluded debt. 2011 1040ez federal income tax filing online Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. 2011 1040ez federal income tax filing online Banks Automatic investment service, determination of holding period, Automatic investment service. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Basis of purchase, Bargain purchases. 2011 1040ez federal income tax filing online Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. 2011 1040ez federal income tax filing online Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. 2011 1040ez federal income tax filing online Bargain purchases, Bargain purchases. 2011 1040ez federal income tax filing online Bonds, Stocks and Bonds, Bond premium. 2011 1040ez federal income tax filing online Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 2011 1040ez federal income tax filing online , Partly taxable. 2011 1040ez federal income tax filing online Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. 2011 1040ez federal income tax filing online Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. 2011 1040ez federal income tax filing online Other than cost, Basis Other Than Cost, Tax-exempt obligations. 2011 1040ez federal income tax filing online , No gain or loss. 2011 1040ez federal income tax filing online Points not to be included, Settlement costs. 2011 1040ez federal income tax filing online , Points. 2011 1040ez federal income tax filing online Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. 2011 1040ez federal income tax filing online Stock or stock rights, Basis. 2011 1040ez federal income tax filing online Tax-exempt obligations Bonds, Tax-exempt obligations. 2011 1040ez federal income tax filing online Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. 2011 1040ez federal income tax filing online Beneficiaries, Beneficiary of an estate or trust. 2011 1040ez federal income tax filing online , Rollover by surviving spouse. 2011 1040ez federal income tax filing online , Estate and trust income. 2011 1040ez federal income tax filing online , Losses. 2011 1040ez federal income tax filing online (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. 2011 1040ez federal income tax filing online , Losses. 2011 1040ez federal income tax filing online , Gifts and inheritances. 2011 1040ez federal income tax filing online , Income from property received as a gift. 2011 1040ez federal income tax filing online (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. 2011 1040ez federal income tax filing online Bingo, Table 24-1. 2011 1040ez federal income tax filing online Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. 2011 1040ez federal income tax filing online Medical and Dental Expenses Checklist. 2011 1040ez federal income tax filing online See Publication 502 for more information about these and other expenses. 2011 1040ez federal income tax filing online Birth of child, Death or birth of child. 2011 1040ez federal income tax filing online Head of household, qualifying person to file as, Death or birth. 2011 1040ez federal income tax filing online , Death or birth. 2011 1040ez federal income tax filing online Social security number to be obtained, Born and died in 2013. 2011 1040ez federal income tax filing online Birth of dependent, Death or birth. 2011 1040ez federal income tax filing online Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. 2011 1040ez federal income tax filing online Guide dogs, deductible as medical expense, Table 21-1. 2011 1040ez federal income tax filing online Medical and Dental Expenses Checklist. 2011 1040ez federal income tax filing online See Publication 502 for more information about these and other expenses. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. 2011 1040ez federal income tax filing online Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 2011 1040ez federal income tax filing online Donations of, Cars, boats, and airplanes. 2011 1040ez federal income tax filing online Body scan, Table 21-1. 2011 1040ez federal income tax filing online Medical and Dental Expenses Checklist. 2011 1040ez federal income tax filing online See Publication 502 for more information about these and other expenses. 2011 1040ez federal income tax filing online Bona fide business purpose Travel expenses, Bona fide business purpose. 2011 1040ez federal income tax filing online Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. 2011 1040ez federal income tax filing online , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. 2011 1040ez federal income tax filing online Convertible bonds, Convertible stocks and bonds. 2011 1040ez federal income tax filing online Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. 2011 1040ez federal income tax filing online Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. 2011 1040ez federal income tax filing online Retirement of, Retirement bonds. 2011 1040ez federal income tax filing online , Redemption or retirement of bonds. 2011 1040ez federal income tax filing online Sale of, Bonds Sold Between Interest Dates Savings, U. 2011 1040ez federal income tax filing online S. 2011 1040ez federal income tax filing online Savings Bonds, Series HH bonds. 2011 1040ez federal income tax filing online , Series EE and series I bonds. 2011 1040ez federal income tax filing online Sold at premium, computation of adjusted basis, Bond premium. 2011 1040ez federal income tax filing online State or local government, tax-exempt, Tax-exempt state and local government bonds. 2011 1040ez federal income tax filing online Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. 2011 1040ez federal income tax filing online , Employee awards or bonuses. 2011 1040ez federal income tax filing online Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. 2011 1040ez federal income tax filing online Borrowed funds, Loans. 2011 1040ez federal income tax filing online , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. 2011 1040ez federal income tax filing online Bottled water, Table 21-1. 2011 1040ez federal income tax filing online Medical and Dental Expenses Checklist. 2011 1040ez federal income tax filing online See Publication 502 for more information about these and other expenses. 2011 1040ez federal income tax filing online Boy Scouts Charitable contributions to, Examples. 2011 1040ez federal income tax filing online , Table 24-1. 2011 1040ez federal income tax filing online Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. 2011 1040ez federal income tax filing online Medical and Dental Expenses Checklist. 2011 1040ez federal income tax filing online See Publication 502 for more information about these and other expenses. 2011 1040ez federal income tax filing online Breach of contract Damages as income, Court awards and damages. 2011 1040ez federal income tax filing online employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. 2011 1040ez federal income tax filing online Medical and Dental Expenses Checklist. 2011 1040ez federal income tax filing online See Publication 502 for more information about these and other expenses. 2011 1040ez federal income tax filing online Bribes, Bribes. 2011 1040ez federal income tax filing online , 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. 2011 1040ez federal income tax filing online , Brokers' commissions. 2011 1040ez federal income tax filing online Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. 2011 1040ez federal income tax filing online Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. 2011 1040ez federal income tax filing online , Allowances and reimbursements. 2011 1040ez federal income tax filing online Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Basis for depreciation, Basis for depreciation. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Business tax credits Claim for refund, Exceptions for special types of refunds. 2011 1040ez federal income tax filing online Business use of home, Home Office C Cafeteria plans, Cafeteria plans. 2011 1040ez federal income tax filing online Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. 2011 1040ez federal income tax filing online Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. 2011 1040ez federal income tax filing online Campaign contributions, Campaign contributions. 2011 1040ez federal income tax filing online , Table 24-1. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. 2011 1040ez federal income tax filing online Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. 2011 1040ez federal income tax filing online Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. 2011 1040ez federal income tax filing online Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. 2011 1040ez federal income tax filing online , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. 2011 1040ez federal income tax filing online Carryover of, Long-term gains and losses. 2011 1040ez federal income tax filing online , Capital loss carryover. 2011 1040ez federal income tax filing online Worksheet, Figuring your carryover. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online , Capital gain distributions and qualified dividends. 2011 1040ez federal income tax filing online Collectibles, Investment interest deducted. 2011 1040ez federal income tax filing online Deductions, Capital Losses Limit on, Limit on deduction. 2011 1040ez federal income tax filing online Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. 2011 1040ez federal income tax filing online , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. 2011 1040ez federal income tax filing online Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. 2011 1040ez federal income tax filing online Net long-term capital loss, Long-term gains and losses. 2011 1040ez federal income tax filing online Sale of personal items, Sale of personal items. 2011 1040ez federal income tax filing online Sale or trade of property held more than 1 year, Long-term or short-term. 2011 1040ez federal income tax filing online , Long-term gains and losses. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. 2011 1040ez federal income tax filing online Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. 2011 1040ez federal income tax filing online Total net loss, Total net gain or loss. 2011 1040ez federal 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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. 2011 1040ez federal income tax filing online Value determination, Car value. 2011 1040ez federal income tax filing online Willful negligence or intentional act as cause, Nondeductible losses. 2011 1040ez federal income tax filing online Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Books to determine fair market value, Car value. 2011 1040ez federal income tax filing online Business and personal use, allocation between, Business and personal use. 2011 1040ez federal income 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1040ez federal income tax filing online Hauling tools or instruments, Hauling tools or instruments. 2011 1040ez federal income tax filing online Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. 2011 1040ez federal income tax filing online Medical transportation, Table 21-1. 2011 1040ez federal income tax filing online Medical and Dental Expenses Checklist. 2011 1040ez federal income tax filing online See Publication 502 for more information about these and other expenses. 2011 1040ez federal income tax filing online , Transportation, Car expenses. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. 2011 1040ez federal income tax filing online Work-related education, transportation for, Using your car. 2011 1040ez federal income tax filing online Cash Dividends paid as, Introduction Rebates, Cash rebates. 2011 1040ez federal income tax filing online Sales of property for, Payment of cash. 2011 1040ez federal income tax filing online Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. 2011 1040ez federal income tax filing online Bad debts, Basis in bad debt required. 2011 1040ez federal income tax filing online Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. 2011 1040ez federal income tax filing online Taxes paid during tax year, deduction of, You must pay the tax during your tax year. 2011 1040ez federal income tax filing online Worthless securities and negotiable promissory notes, Worthless securities. 2011 1040ez federal income tax filing online Cash rebates, Cash rebates. 2011 1040ez federal income tax filing online Casualties, Home destroyed or condemned. 2011 1040ez federal income tax filing online Casualty insurance Premiums not in property basis, Settlement costs. 2011 1040ez federal income tax filing online Reimbursements from, Casualty insurance and other reimbursements. 2011 1040ez federal income tax filing online Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). 2011 1040ez federal income tax filing online , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. 2011 1040ez federal income tax filing online , Involuntary Conversions, Adjusted Basis, Adjustments to basis. 2011 1040ez federal income tax filing online Amount of loss, Figuring a Loss Appraisals, Appraisal. 2011 1040ez federal income tax filing online , Costs of photographs and appraisals. 2011 1040ez federal income tax filing online Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. 2011 1040ez federal income tax filing online Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. 2011 1040ez federal income tax filing online Photographs and appraisals, Costs of photographs and appraisals. 2011 1040ez federal income tax filing online Deductible losses, Deductible losses. 2011 1040ez federal income tax filing online $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. 2011 1040ez federal income tax filing online Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. 2011 1040ez federal income tax filing online Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. 2011 1040ez federal income tax filing online , Disaster relief. 2011 1040ez federal income tax filing online (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. 2011 1040ez federal income tax filing online Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. 2011 1040ez federal income tax filing online Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). 2011 1040ez federal income tax filing online Nondeductible losses, Deductible losses. 2011 1040ez federal income tax filing online Proof of loss, Casualty loss proof. 2011 1040ez federal income tax filing online Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. 2011 1040ez federal income tax filing online Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. 2011 1040ez federal income tax filing online , 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. 2011 1040ez federal income tax filing online Certificates of deposit (CDs), Certificates of deposit (CDs). 2011 1040ez federal income tax filing online , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. 2011 1040ez federal income tax filing online Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. 2011 1040ez federal income tax filing online Change of address, Change of Address Change of name, Name change. 2011 1040ez federal income tax filing online , Name changed. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Examples of Charitable Contributions—A Quick Check, Token items. 2011 1040ez federal income tax filing online , Written statement. 2011 1040ez federal income tax filing online , 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. 2011 1040ez federal income tax filing online , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. 2011 1040ez federal income tax filing online , Capital gain property. 2011 1040ez federal income tax filing online , Amount of deduction — general rule. 2011 1040ez federal income tax filing online , Bargain sales. 2011 1040ez federal income tax filing online , When To Deduct, Time of making contribution. 2011 1040ez federal income tax filing online , Noncash Contributions, Additional records. 2011 1040ez federal income tax filing online , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). 2011 1040ez federal income tax filing online Charity benefit events Deduction amount for charitable contributions, Charity benefit events. 2011 1040ez federal income tax filing online Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. 2011 1040ez federal income tax filing online Checks As charitable contributions, Checks. 2011 1040ez federal income tax filing online Canceled checks as evidence of travel expenses, Canceled check. 2011 1040ez federal income tax filing online Constructive receipt of, Check received or available. 2011 1040ez federal income tax filing online Child Foster child, Rule 10. 2011 1040ez federal income tax filing online You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. 2011 1040ez federal income tax filing online You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. 2011 1040ez federal income tax filing online Child and dependent care credit, You can use Form 1040A if all of the following apply. 2011 1040ez federal income tax filing online Due diligence, Getting the information. 2011 1040ez federal income tax filing online Earned income, Earned income. 2011 1040ez federal income tax filing online Full-time student, Rule for student-spouse or spouse not able to care for self. 2011 1040ez federal income tax filing online Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. 2011 1040ez federal income tax filing online Child care, You can use Form 1040A if all of the following apply. 2011 1040ez federal income tax filing online Babysitting, Babysitting. 2011 1040ez federal income tax filing online Care providers, Childcare providers. 2011 1040ez federal income tax filing online Expenses, Child care expenses. 2011 1040ez federal income tax filing online Nursing care for healthy baby, not deductible as medical expense, Table 21-1. 2011 1040ez federal income tax filing online Medical and Dental Expenses Checklist. 2011 1040ez federal income tax filing online See Publication 502 for more information about these and other expenses. 2011 1040ez federal income tax filing online Child custody, Custodial parent and noncustodial parent. 2011 1040ez federal income tax filing online Child support, Child support payments. 2011 1040ez federal income tax filing online Alimony, difference from, Payments not alimony. 2011 1040ez federal income tax filing online , Alimony requirements. 2011 1040ez federal income tax filing online , Child support. 2011 1040ez federal income tax filing online Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. 2011 1040ez federal income tax filing online , Child tax credit. 2011 1040ez federal income tax filing online , 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. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Birth of child Head of household, qualifying person to file as, Death or birth. 2011 1040ez federal income tax filing online , Death or birth. 2011 1040ez federal income tax filing online Social security number to be obtained, Born and died in 2013. 2011 1040ez federal income tax filing online Care providers, Childcare providers. 2011 1040ez federal income tax filing online (see also Child care) Child's tax, figuring of, Step 3. 2011 1040ez federal income tax filing online Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. 2011 1040ez federal income tax filing online Credit for, Who Should File, You can use Form 1040A if all of the following apply. 2011 1040ez federal income tax filing online (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. 2011 1040ez federal income tax filing online Death of child Head of household, qualifying person to file as, Death or birth. 2011 1040ez federal income tax filing online , Death or birth. 2011 1040ez federal income tax filing online Deductions, Line 2 (deductions). 2011 1040ez federal income tax filing online Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. 2011 1040ez federal income tax filing online Filing requirements, Child's earnings. 2011 1040ez federal income tax filing online As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. 2011 1040ez federal income tax filing online , Income from property received as a gift. 2011 1040ez federal income tax filing online Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. 2011 1040ez federal income tax filing online Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. 2011 1040ez federal income tax filing online Investment income of, Tax on unearned income of certain children. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Kidnapped, Kidnapped child. 2011 1040ez federal income tax filing online , Kidnapped child. 2011 1040ez federal income tax filing online Net unearned income, figuring of, Step 1. 2011 1040ez federal income tax filing online Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. 2011 1040ez federal income tax filing online Property received as gift, income from, Income from property received as a gift. 2011 1040ez federal income tax filing online Signing return, parent for child, Spouse unable to sign. 2011 1040ez federal income tax filing online Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. 2011 1040ez federal income tax filing online Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. 2011 1040ez federal income tax filing online Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. 2011 1040ez federal income tax filing online Unearned income of, Tax on unearned income of certain children. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Unearned income defined, Unearned income defined. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Churches, temples, etc. 2011 1040ez federal income tax filing online Charitable contributions to, Examples. 2011 1040ez federal income tax filing online , Table 24-1. 2011 1040ez federal income tax filing online Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. 2011 1040ez federal income tax filing online Citizen or resident test, Citizen or Resident Test Citizens outside U. 2011 1040ez federal income tax filing online S. 2011 1040ez federal income tax filing online Business travel outside U. 2011 1040ez federal income tax filing online S. 2011 1040ez federal income tax filing online , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. 2011 1040ez federal income tax filing online Standard meal allowance, Standard meal allowance for areas outside the continental United States. 2011 1040ez federal income tax filing online Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. 2011 1040ez federal income tax filing online S. 2011 1040ez federal income tax filing online Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. 2011 1040ez federal income tax filing online Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. 2011 1040ez federal income tax filing online Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. 2011 1040ez federal income tax filing online Civil service retirement benefits, Civil service retirement benefits. 2011 1040ez federal income tax filing online Civil suits, Court awards and damages. 2011 1040ez federal income tax filing online (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online , Ministers' and military housing allowance. 2011 1040ez federal income tax filing online Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Closing costs Real property transactions, Settlement costs. 2011 1040ez federal income tax filing online Sale of home, Settlement fees or closing costs. 2011 1040ez federal income tax filing online Clothing Military, Military uniforms. 2011 1040ez federal income tax filing online Moth damage, not casualty loss, Progressive deterioration. 2011 1040ez federal income tax filing online Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. 2011 1040ez federal income tax filing online Used clothing, charitable deduction for fair market value, Used clothing and household items. 2011 1040ez federal income tax filing online work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. 2011 1040ez federal income tax filing online Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. 2011 1040ez federal income tax filing online Coal and iron ore, Coal and iron ore. 2011 1040ez federal income tax filing online Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. 2011 1040ez federal income tax filing online Gains or losses from sale or trade of, Investment interest deducted. 2011 1040ez federal income tax filing online IRA investment in, Investment in Collectibles, Exception. 2011 1040ez federal income tax filing online College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. 2011 1040ez federal income tax filing online , Table 24-1. 2011 1040ez federal income tax filing online Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. 2011 1040ez federal income tax filing online Education costs, Qualified tuition programs (QTPs). 2011 1040ez federal income tax filing online (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. 2011 1040ez federal income tax filing online Commission drivers Deduction of expenses, Statutory employees. 2011 1040ez federal income tax filing online Commissions, Supplemental Wages Advance, Advance commissions and other earnings. 2011 1040ez federal income tax filing online IRAs with brokers, Brokers' commissions. 2011 1040ez federal income tax filing online , Brokers' commissions. 2011 1040ez federal income tax filing online Property basis to include when buyer pays, Settlement costs. 2011 1040ez federal income tax filing online Sharing of (kickbacks), Kickbacks. 2011 1040ez federal income tax filing online Unearned, deduction for repayment of, Advance commissions and other earnings. 2011 1040ez federal income tax filing online Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. 2011 1040ez federal income tax filing online Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. 2011 1040ez federal income tax filing online , Community property. 2011 1040ez federal income tax filing online Alimony, difference from, Payments not alimony. 2011 1040ez federal income tax filing online IRAs, Community property laws. 2011 1040ez federal income tax filing online Married filing separately, Community property states. 2011 1040ez federal income tax filing online Medical and dental expenses, Community property states. 2011 1040ez federal income tax filing online Commuting expenses, Commuting expenses. 2011 1040ez federal income tax filing online , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. 2011 1040ez federal income tax filing online Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. 2011 1040ez federal income tax filing online Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. 2011 1040ez federal income tax filing online Unemployment, Unemployment compensation. 2011 1040ez federal income tax filing online Computation of tax, Computations Equal amounts, Equal amounts. 2011 1040ez federal income tax filing online Negative amounts, Negative amounts. 2011 1040ez federal income tax filing online Rounding off dollars, Rounding off dollars. 2011 1040ez federal income tax filing online Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. 2011 1040ez federal income tax filing online , Condemnations. 2011 1040ez federal income tax filing online Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. 2011 1040ez federal income tax filing online Period of ownership and use, Previous home destroyed or condemned. 2011 1040ez federal income tax filing online Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. 2011 1040ez federal income tax filing online Constructive receipt of income, Constructive receipt. 2011 1040ez federal income tax filing online , Payment to an agent. 2011 1040ez federal income tax filing online , Constructive receipt. 2011 1040ez federal income tax filing online Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. 2011 1040ez federal income tax filing online , Contributions, Table 24-1. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Political, Political Contributions Reservist repayments, Qualified reservist repayments. 2011 1040ez federal income tax filing online Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. 2011 1040ez federal income tax filing online Related party transactions, Losses on sales or trades of property. 2011 1040ez federal income tax filing online Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. 2011 1040ez federal income tax filing online Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. 2011 1040ez federal income tax filing online Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Sale or trade of Form 1099-S to report, Form 1099-S transactions. 2011 1040ez federal income tax filing online Period of ownership and use, Cooperative apartment. 2011 1040ez federal income tax filing online Cooperatives Patronage dividends, Patronage dividends. 2011 1040ez federal income tax filing online Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. 2011 1040ez federal income tax filing online Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. 2011 1040ez federal income tax filing online , Losses on sales or trades of property. 2011 1040ez federal income tax filing online Director fees as self-employment income, Corporate director. 2011 1040ez federal income tax filing online Reorganizations and nontaxable trade of stock, Corporate reorganizations. 2011 1040ez federal income tax filing online Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. 2011 1040ez federal income tax filing online Medical and Dental Expenses Checklist. 2011 1040ez federal income tax filing online See Publication 502 for more information about these and other expenses. 2011 1040ez federal income tax filing online Cosmetics Not deductible as medical expense, Table 21-1. 2011 1040ez federal income tax filing online Medical and Dental Expenses Checklist. 2011 1040ez federal income tax filing online See Publication 502 for more information about these and other expenses. 2011 1040ez federal income tax filing online Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 2011 1040ez federal income tax filing online , Partly taxable. 2011 1040ez federal income tax filing online Cost-of-living allowances, Government cost-of-living allowances. 2011 1040ez federal income tax filing online Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. 2011 1040ez federal income tax filing online Examples of Charitable Contributions—A Quick Check, Membership fees or dues. 2011 1040ez federal income tax filing online Entertainment expense deduction not allowed, Club dues and membership fees. 2011 1040ez federal income tax filing online Coupon bonds, Coupon bonds. 2011 1040ez federal income tax filing online Court awards and damages (see Damages from lawsuits) Cousin, Cousin. 2011 1040ez federal income tax filing online Coverdell ESAs Additional tax on, Other taxes. 2011 1040ez federal income tax filing online CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. 2011 1040ez federal income tax filing online Charitable contributions charged to, Credit card. 2011 1040ez federal income tax filing online Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. 2011 1040ez federal income tax filing online , Credit for child and dependent care expenses. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online , Credit for the elderly or the disabled. 2011 1040ez federal income tax filing online Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. 2011 1040ez federal income tax filing online Credit reports Costs not included in property basis, Settlement costs. 2011 1040ez federal income tax filing online Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. 2011 1040ez federal income tax filing online , Earned income credit. 2011 1040ez federal income tax filing online , Credit for child and dependent care expenses. 2011 1040ez federal income tax filing online , Credit for the elderly or the disabled. 2011 1040ez federal income tax filing online , Earned income credit. 2011 1040ez federal income tax filing online , Credit for child and dependent care expenses. 2011 1040ez federal income tax filing online , Credit for the elderly or the disabled. 2011 1040ez federal income tax filing online , Earned income credit. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online , 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. 2011 1040ez federal income tax filing online Medical and Dental Expenses Checklist. 2011 1040ez federal income tax filing online See Publication 502 for more information about these and other expenses. 2011 1040ez federal income tax filing online Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. 2011 1040ez federal income tax filing online Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. 2011 1040ez federal income tax filing online Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. 2011 1040ez federal income tax filing online Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. 2011 1040ez federal income tax filing online D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. 2011 1040ez federal income tax filing online , Disaster relief. 2011 1040ez federal income tax filing online (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online , Childcare providers. 2011 1040ez federal income tax filing online , Care outside your home. 2011 1040ez federal income tax filing online (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. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Death of dependent, Death or birth. 2011 1040ez federal income tax filing online Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. 2011 1040ez federal income tax filing online , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. 2011 1040ez federal income tax filing online Paid by another, Debts paid for you. 2011 1040ez federal income tax filing online Payoff of debt included in sales transaction, Debt paid off. 2011 1040ez federal income tax filing online Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. 2011 1040ez federal income tax filing online Refund offset against, Refunds. 2011 1040ez federal income tax filing online , Offset against debts. 2011 1040ez federal income tax filing online Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. 2011 1040ez federal income tax filing online Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. 2011 1040ez federal income tax filing online Due dates, Filing for a decedent. 2011 1040ez federal income tax filing online Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. 2011 1040ez federal income tax filing online Spouse's death, Spouse died during the year. 2011 1040ez federal income tax filing online , Spouse died. 2011 1040ez federal income tax filing online Standard deduction, Decedent's final return. 2011 1040ez federal income tax filing online Transfer of property at death, Other property transactions. 2011 1040ez federal income tax filing online Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. 2011 1040ez federal income tax filing online Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. 2011 1040ez federal income tax filing online , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. 2011 1040ez federal income tax filing online , 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. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Interest (see Interest payments) Investment expenses, Investment expenses. 2011 1040ez federal income tax filing online IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. 2011 1040ez federal income tax filing online Medical and Dental Expenses Checklist. 2011 1040ez federal income tax filing online See Publication 502 for more information about these and other expenses. 2011 1040ez federal income tax filing online Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. 2011 1040ez federal income tax filing online (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. 2011 1040ez federal income tax filing online Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. 2011 1040ez federal income tax filing online Performing artists' expenses, Expenses of certain performing artists. 2011 1040ez federal income tax filing online Prepaid insurance premiums, Prepaid insurance premiums. 2011 1040ez federal income tax filing online Prescription medicines, Table 21-1. 2011 1040ez federal income tax filing online Medical and Dental Expenses Checklist. 2011 1040ez federal income tax filing online See Publication 502 for more information about these and other expenses. 2011 1040ez federal income tax filing online Rental expenses, When to deduct. 2011 1040ez federal income tax filing online Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. 2011 1040ez federal income tax filing online Car expenses, Depreciation and section 179 deductions. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Stop-smoking programs, Table 21-1. 2011 1040ez federal income tax filing online Medical and Dental Expenses Checklist. 2011 1040ez federal income tax filing online See Publication 502 for more information about these and other expenses. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Recording fees, basis to include, Real estate taxes. 2011 1040ez federal income tax filing online Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. 2011 1040ez federal income tax filing online Nonqualified plans, Nonqualified deferred compensation plans. 2011 1040ez federal income tax filing online Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. 2011 1040ez federal income tax filing online Delivery services, Private delivery services. 2011 1040ez federal income tax filing online Business-related travel expense, Table 26-1. 2011 1040ez federal income tax filing online Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 2011 1040ez federal income tax filing online Demutualization of life insurance companies, Demutualization of life insurance companies. 2011 1040ez federal income tax filing online Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. 2011 1040ez federal income tax filing online Medical and Dental Expenses Checklist. 2011 1040ez federal income tax filing online See Publication 502 for more information about these and other expenses. 2011 1040ez federal income tax filing online Dependent care Benefits, Dependent care benefits. 2011 1040ez federal income tax filing online , Dependent Care Benefits Center, Dependent care center. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online , Exception for adopted child. 2011 1040ez federal income tax filing online , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 2011 1040ez federal income tax filing online (see also Child tax credit) Birth of, Death or birth. 2011 1040ez federal income tax filing online Born and died within year, Exception. 2011 1040ez federal income tax filing online , Born and died in 2013. 2011 1040ez federal income tax filing online Death of, Death or birth. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). 2011 1040ez federal income tax filing online , Taxpayer identification numbers for aliens. 2011 1040ez federal income tax filing online Alien dependents, Born and died in 2013. 2011 1040ez federal income tax filing online Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. 2011 1040ez federal income tax filing online Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. 2011 1040ez federal income tax 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online Differential wages Wages for reservists Military reserves, Differential wage payments. 2011 1040ez federal income tax filing online Direct deposit of refunds, Refunds Directors' fees, Corporate director. 2011 1040ez federal income tax filing online Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. 2011 1040ez federal income tax filing online , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. 2011 1040ez federal income tax filing online Armed forces, Disability. 2011 1040ez federal income tax filing online Blind (see Blind persons) Cafeteria plans, Cafeteria plans. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Medical and 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2011 1040ez federal income tax filing online Social security and railroad retirement benefits, deductions for, Disability payments. 2011 1040ez federal income tax filing online Special school or home for, deductibility of medical expense, Table 21-1. 2011 1040ez federal income tax filing online Medical and Dental Expenses Checklist. 2011 1040ez federal income tax filing online See Publication 502 for more information about these and other expenses. 2011 1040ez federal income tax filing online Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. 2011 1040ez federal income tax filing online Workers' compensation, Workers' Compensation Disability Income, Disability income. 2011 1040ez federal income tax filing online Disability benefits Earned income credit, Form 4029. 2011 1040ez federal income tax filing online Disability insurance payments Earned income credit, Disability insurance payments. 2011 1040ez federal income tax filing online Disability, permanent and total disability, Permanent and total disability. 2011 1040ez federal income tax filing online Disabled Child, Permanently and totally disabled. 2011 1040ez federal income tax filing online Dependent, Disabled dependent working at sheltered workshop. 2011 1040ez federal income tax filing online Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. 2011 1040ez federal income tax filing online , Disaster relief payments. 2011 1040ez federal income tax filing online , Disaster relief. 2011 1040ez federal income tax filing online (see also Terrorist attacks) Cash gifts to victims, Cash gifts. 2011 1040ez federal income tax filing online Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. 2011 1040ez federal income tax filing online Unemployment assistance, Types of unemployment compensation. 2011 1040ez federal income tax filing online Employer's emergency disaster fund, Employer's emergency disaster fund. 2011 1040ez federal income tax filing online Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. 2011 1040ez federal income tax filing online Grants or payments, Disaster relief grants. 2011 1040ez federal income tax filing online Replacement of lost or destroyed property, Disaster relief. 2011 1040ez federal income tax filing online Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. 2011 1040ez federal income tax filing online , Adjusted Basis Disclosure statement, Disclosure statement. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Distributions, Eligible rollover distributions. 2011 1040ez federal income tax filing online (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). 2011 1040ez federal income tax filing online Qualified reservist, Qualified reservist distributions. 2011 1040ez federal income tax filing online Required minimum distributions, Required distributions. 2011 1040ez federal income tax filing online , Required distributions. 2011 1040ez federal income tax filing online , 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. 2011 1040ez federal income tax filing online Dividends, Dividends and Other Distributions, Form 1099-DIV. 2011 1040ez federal income tax filing online , More information. 2011 1040ez federal income tax filing online (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. 2011 1040ez federal income tax filing online Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. 2011 1040ez federal income tax filing online 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. 2011 1040ez federal income tax filing online Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. 2011 1040ez federal income tax filing online Insurance dividends, Dividends on insurance policies. 2011 1040ez federal income tax filing online Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. 2011 1040ez federal income tax filing online Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. 2011 1040ez federal income tax filing online Qualified, Qualified Dividends, Qualified dividends. 2011 1040ez federal income tax filing online Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. 2011 1040ez federal income tax filing online Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. 2011 1040ez federal income tax filing online Sold stock, Dividends on stock sold. 2011 1040ez federal income tax filing online Stockholder debts when canceled as, Stockholder debt. 2011 1040ez federal income tax filing online Veterans' insurance, Dividends on veterans' insurance. 2011 1040ez federal income tax filing online Divorced parents, Children of divorced or separated parents (or parents who live apart). 2011 1040ez federal income tax filing online , Applying this special rule to divorced or separated parents (or parents who live apart). 2011 1040ez federal income tax filing online Divorced taxpayers, Alimony. 2011 1040ez federal income tax filing online (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. 2011 1040ez federal income tax filing online Child custody, Custodial parent and noncustodial parent. 2011 1040ez federal income tax filing online Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. 2011 1040ez federal income tax filing online Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. 2011 1040ez federal income tax filing online , Divorced persons. 2011 1040ez federal income tax filing online IRAs, Kay Bailey Hutchison Spousal IRA. 2011 1040ez federal income tax filing online , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. 2011 1040ez federal income tax filing online Mortgage interest, payment as alimony, Divorced or separated individuals. 2011 1040ez federal income tax filing online Personal exemption, Divorced or separated spouse. 2011 1040ez federal income tax filing online Real estate taxes, allocation of, Divorced individuals. 2011 1040ez federal income tax filing online Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. 2011 1040ez federal income tax filing online Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. 2011 1040ez federal income tax filing online Domestic help Withholding, Household workers. 2011 1040ez federal income tax filing online Domestic help, no exemption for, Housekeepers, maids, or servants. 2011 1040ez federal income tax filing online