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2012 Tax File

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2012 Tax File

2012 tax file 6. 2012 tax file   Insurance Table of Contents What's New Introduction Topics - This chapter discusses: Useful Items - You may want to see: Deductible PremiumsSelf-Employed Health Insurance Deduction Nondeductible Premiums Capitalized Premiums When To Deduct Premiums What's New Retiree drug subsidy. 2012 tax file  Beginning in 2013, sponsors of certain qualified retiree prescription drug plans must account for the subsidy received by reducing the amount of qualified retiree prescription drug plans expense by the subsidy received (taking into account the taxpayer's accounting method). 2012 tax file For more information, see the retiree drug subsidy frequently asked questions on IRS. 2012 tax file gov. 2012 tax file Introduction You generally can deduct the ordinary and necessary cost of insurance as a business expense if it is for your trade, business, or profession. 2012 tax file However, you may have to capitalize certain insurance costs under the uniform capitalization rules. 2012 tax file For more information, see Capitalized Premiums , later. 2012 tax file Topics - This chapter discusses: Deductible premiums Nondeductible premiums Capitalized premiums When to deduct premiums Useful Items - You may want to see: Publication 15-B Employer's Tax Guide to Fringe Benefits 525 Taxable and Nontaxable Income 538 Accounting Periods and Methods 547 Casualties, Disasters, and Thefts Form (and Instructions) 1040 U. 2012 tax file S. 2012 tax file Individual Income Tax Return See chapter 12 for information about getting publications and forms. 2012 tax file Deductible Premiums You generally can deduct premiums you pay for the following kinds of insurance related to your trade or business. 2012 tax file Insurance that covers fire, storm, theft, accident, or similar losses. 2012 tax file Credit insurance that covers losses from business bad debts. 2012 tax file Group hospitalization and medical insurance for employees, including long-term care insurance. 2012 tax file If a partnership pays accident and health insurance premiums for its partners, it generally can deduct them as guaranteed payments to partners. 2012 tax file If an S corporation pays accident and health insurance premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages subject to federal income tax withholding. 2012 tax file See Publication 15-B. 2012 tax file Liability insurance. 2012 tax file Malpractice insurance that covers your personal liability for professional negligence resulting in injury or damage to patients or clients. 2012 tax file Workers' compensation insurance set by state law that covers any claims for bodily injuries or job-related diseases suffered by employees in your business, regardless of fault. 2012 tax file If a partnership pays workers' compensation premiums for its partners, it generally can deduct them as guaranteed payments to partners. 2012 tax file If an S corporation pays workers' compensation premiums for its more-than-2% shareholder-employees, it generally can deduct them, but must also include them in the shareholder's wages. 2012 tax file Contributions to a state unemployment insurance fund are deductible as taxes if they are considered taxes under state law. 2012 tax file Overhead insurance that pays for business overhead expenses you have during long periods of disability caused by your injury or sickness. 2012 tax file Car and other vehicle insurance that covers vehicles used in your business for liability, damages, and other losses. 2012 tax file If you operate a vehicle partly for personal use, deduct only the part of the insurance premium that applies to the business use of the vehicle. 2012 tax file If you use the standard mileage rate to figure your car expenses, you cannot deduct any car insurance premiums. 2012 tax file Life insurance covering your officers and employees if you are not directly or indirectly a beneficiary under the contract. 2012 tax file Business interruption insurance that pays for lost profits if your business is shut down due to a fire or other cause. 2012 tax file Self-Employed Health Insurance Deduction You may be able to deduct premiums paid for medical and dental insurance and qualified long-term care insurance for yourself, your spouse, and your dependents. 2012 tax file The insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. 2012 tax file A child includes your son, daughter, stepchild, adopted child, or foster child. 2012 tax file A foster child is any child placed with you by an authorized placement agency or by judgment, decree, or other order of any court of competent jurisdiction. 2012 tax file One of the following statements must be true. 2012 tax file You were self-employed and had a net profit for the year reported on Schedule C (Form 1040), Profit or Loss From Business; Schedule C-EZ (Form 1040), Net Profit From Business; or Schedule F (Form 1040), Profit or Loss From Farming. 2012 tax file You were a partner with net earnings from self-employment for the year reported on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. 2012 tax file , box 14, code A. 2012 tax file You used one of the optional methods to figure your net earnings from self-employment on Schedule SE. 2012 tax file You received wages in 2013 from an S corporation in which you were a more-than-2% shareholder. 2012 tax file Health insurance premiums paid or reimbursed by the S corporation are shown as wages on Form W-2, Wage and Tax Statement. 2012 tax file The insurance plan must be established, or considered to be established as discussed in the following bullets, under your business. 2012 tax file For self-employed individuals filing a Schedule C, C-EZ, or F, a policy can be either in the name of the business or in the name of the individual. 2012 tax file For partners, a policy can be either in the name of the partnership or in the name of the partner. 2012 tax file You can either pay the premiums yourself or your partnership can pay them and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. 2012 tax file However, if the policy is in your name and you pay the premiums yourself, the partnership must reimburse you and report the premium amounts on Schedule K-1 (Form 1065) as guaranteed payments to be included in your gross income. 2012 tax file Otherwise, the insurance plan will not be considered to be established under your business. 2012 tax file For more-than-2% shareholders, a policy can be either in the name of the S corporation or in the name of the shareholder. 2012 tax file You can either pay the premiums yourself or your S corporation can pay them and report the premium amounts on Form W-2 as wages to be included in your gross income. 2012 tax file However, if the policy is in your name and you pay the premiums yourself, the S corporation must reimburse you and report the premium amounts on Form W-2 as wages to be included in your gross income. 2012 tax file Otherwise, the insurance plan will not be considered to be established under your business. 2012 tax file Medicare premiums you voluntarily pay to obtain insurance in your name that is similar to qualifying private health insurance can be used to figure the deduction. 2012 tax file If you previously filed returns without using Medicare premiums to figure the deduction, you can file timely amended returns to refigure the deduction. 2012 tax file For more information, see Form 1040X, Amended U. 2012 tax file S. 2012 tax file Individual Income Tax Return. 2012 tax file Amounts paid for health insurance coverage from retirement plan distributions that were nontaxable because you are a retired public safety officer cannot be used to figure the deduction. 2012 tax file Take the deduction on Form 1040, line 29. 2012 tax file Qualified long-term care insurance. 2012 tax file   You can include premiums paid on a qualified long-term care insurance contract when figuring your deduction. 2012 tax file But, for each person covered, you can include only the smaller of the following amounts. 2012 tax file The amount paid for that person. 2012 tax file The amount shown below. 2012 tax file Use the person's age at the end of the tax year. 2012 tax file Age 40 or younger–$360 Age 41 to 50–$680 Age 51 to 60–$1,360 Age 61 to 70–$3,640 Age 71 or older–$4,550 Qualified long-term care insurance contract. 2012 tax file   A qualified long-term care insurance contract is an insurance contract that only provides coverage of qualified long-term care services. 2012 tax file The contract must meet all the following requirements. 2012 tax file It must be guaranteed renewable. 2012 tax file It must provide that refunds, other than refunds on the death of the insured or complete surrender or cancellation of the contract, and dividends under the contract may be used only to reduce future premiums or increase future benefits. 2012 tax file It must not provide for a cash surrender value or other money that can be paid, assigned, pledged, or borrowed. 2012 tax file It generally must not pay or reimburse expenses incurred for services or items that would be reimbursed under Medicare, except where Medicare is a secondary payer or the contract makes per diem or other periodic payments without regard to expenses. 2012 tax file Qualified long-term care services. 2012 tax file   Qualified long-term care services are: Necessary diagnostic, preventive, therapeutic, curing, treating, mitigating, and rehabilitative services, and Maintenance or personal care services. 2012 tax file The services must be required by a chronically ill individual and prescribed by a licensed health care practitioner. 2012 tax file Worksheet 6-A. 2012 tax file Self-Employed Health Insurance Deduction Worksheet Note. 2012 tax file Use a separate worksheet for each trade or business under which an insurance plan is established. 2012 tax file 1. 2012 tax file Enter the total amount paid in 2013 for health insurance coverage established under your business for 2013 for you, your spouse, and your dependents. 2012 tax file Your insurance can also cover your child who was under age 27 at the end of 2013, even if the child was not your dependent. 2012 tax file But do not include the following. 2012 tax file   Amounts for any month you were eligible to participate in a health plan subsidized by your or your spouse's employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. 2012 tax file Any amounts paid from retirement plan distributions that were nontaxable because you are a retired public safety officer. 2012 tax file Any amounts you included on Form 8885, line 4. 2012 tax file Any qualified health insurance premiums you paid to “U. 2012 tax file S. 2012 tax file Treasury-HCTC. 2012 tax file ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H. 2012 tax file Any payments for qualified long-term care insurance (see line 2) 1. 2012 tax file   2. 2012 tax file For coverage under a qualified long-term care insurance contract, enter for each person covered the smaller of the following amounts. 2012 tax file       a) Total payments made for that person during the year. 2012 tax file       b) The amount shown below. 2012 tax file Use the person's age at the end of the tax year. 2012 tax file         $360— if that person is age 40 or younger          $680— if age 41 to 50         $1,360— if age 51 to 60         $3,640— if age 61 to 70         $4,550— if age 71 or older         Do not include payments for any month you were eligible to participate in a long-term care insurance plan subsidized by your or your spouse’s employer or the employer of either your dependent or your child who was under the age of 27 at the end of 2013. 2012 tax file If more than one person is covered, figure separately the amount to enter for each person. 2012 tax file Then enter the total of those amounts 2. 2012 tax file   3. 2012 tax file Add lines 1 and 2 3. 2012 tax file   4. 2012 tax file Enter your net profit* and any other earned income** from the trade or business under which the insurance plan is established. 2012 tax file Do not include Conservation Reserve Program payments exempt from self-employment tax. 2012 tax file If the business is an S corporation, skip to line 11 4. 2012 tax file   5. 2012 tax file Enter the total of all net profits* from: Schedule C (Form 1040), line 31; Schedule C-EZ (Form 1040), line 3; Schedule F (Form 1040), line 34; or Schedule K-1 (Form 1065), box 14, code A; plus any other income allocable to the profitable businesses. 2012 tax file Do not include Conservation Reserve Program payments exempt from self-employment tax. 2012 tax file See the Instructions for Schedule SE (Form 1040). 2012 tax file Do not include any net losses shown on these schedules. 2012 tax file 5. 2012 tax file   6. 2012 tax file Divide line 4 by line 5 6. 2012 tax file   7. 2012 tax file Multiply Form 1040, line 27, by the percentage on line 6 7. 2012 tax file   8. 2012 tax file Subtract line 7 from line 4 8. 2012 tax file   9. 2012 tax file Enter the amount, if any, from Form 1040, line 28, attributable to the same trade or business in which the insurance plan is established 9. 2012 tax file   10. 2012 tax file Subtract line 9 from line 8 10. 2012 tax file   11. 2012 tax file Enter your Medicare wages (Form W-2, box 5) from an S corporation in which you are a more-than-2% shareholder and in which the insurance plan is established 11. 2012 tax file   12. 2012 tax file Enter any amount from Form 2555, line 45, attributable to the amount entered on line 4 or 11 above, or any amount from Form 2555-EZ, line 18, attributable to the amount entered on line 11 above 12. 2012 tax file   13. 2012 tax file Subtract line 12 from line 10 or 11, whichever applies 13. 2012 tax file   14. 2012 tax file Enter the smaller of line 3 or line 13 here and on Form 1040, line 29. 2012 tax file Do not include this amount when figuring any medical expense deduction on Schedule A (Form 1040). 2012 tax file 14. 2012 tax file   * If you used either optional method to figure your net earnings from self-employment from any business, do not enter your net profit from the business. 2012 tax file Instead, enter the amount attributable to that business from Schedule SE (Form 1040), Section B, line 4b. 2012 tax file * *Earned income includes net earnings and gains from the sale, transfer, or licensing of property you created. 2012 tax file However, it does not include capital gain income. 2012 tax file Chronically ill individual. 2012 tax file   A chronically ill individual is a person who has been certified as one of the following. 2012 tax file An individual who has been unable, due to loss of functional capacity for at least 90 days, to perform at least two activities of daily living without substantial assistance from another individual. 2012 tax file Activities of daily living are eating, toileting, transferring (general mobility), bathing, dressing, and continence. 2012 tax file An individual who requires substantial supervision to be protected from threats to health and safety due to severe cognitive impairment. 2012 tax file The certification must have been made by a licensed health care practitioner within the previous 12 months. 2012 tax file Benefits received. 2012 tax file   For information on excluding benefits you receive from a long-term care contract from gross income, see Publication 525. 2012 tax file Other coverage. 2012 tax file   You cannot take the deduction for any month you were eligible to participate in any employer (including your spouse's) subsidized health plan at any time during that month, even if you did not actually participate. 2012 tax file In addition, if you were eligible for any month or part of a month to participate in any subsidized health plan maintained by the employer of either your dependent or your child who was under age 27 at the end of 2013, do not use amounts paid for coverage for that month to figure the deduction. 2012 tax file   These rules are applied separately to plans that provide long-term care insurance and plans that do not provide long-term care insurance. 2012 tax file However, any medical insurance payments not deductible on Form 1040, line 29, can be included as medical expenses on Schedule A (Form 1040), Itemized Deductions, if you itemize deductions. 2012 tax file Effect on itemized deductions. 2012 tax file   Subtract the health insurance deduction from your medical insurance when figuring medical expenses on Schedule A (Form 1040) if you itemize deductions. 2012 tax file Effect on self-employment tax. 2012 tax file   For tax years beginning before or after 2010, you cannot subtract the self-employed health insurance deduction when figuring net earnings for your self-employment tax from the business under which the insurance plan is established, or considered to be established as discussed earlier. 2012 tax file For more information, see Schedule SE (Form 1040). 2012 tax file How to figure the deduction. 2012 tax file   Generally, you can use the worksheet in the Form 1040 instructions to figure your deduction. 2012 tax file However, if any of the following apply, you must use Worksheet 6-A in this chapter. 2012 tax file You had more than one source of income subject to self-employment tax. 2012 tax file You file Form 2555, Foreign Earned Income, or Form 2555-EZ, Foreign Earned Income Exclusion. 2012 tax file You are using amounts paid for qualified long-term care insurance to figure the deduction. 2012 tax file If you are claiming the health coverage tax credit, complete Form 8885, Health Coverage Tax Credit, before you figure this deduction. 2012 tax file Health coverage tax credit. 2012 tax file   You may be able to take this credit only if you were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment trade adjustment assistance (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient. 2012 tax file Use Form 8885 to figure the amount, if any, of this credit. 2012 tax file   When figuring the amount to enter on line 1 of Worksheet 6-A, do not include the following. 2012 tax file Any amounts you included on Form 8885, line 4. 2012 tax file Any qualified health insurance premiums you paid to “U. 2012 tax file S. 2012 tax file Treasury-HCTC. 2012 tax file ” Any health coverage tax credit advance payments shown in box 1 of Form 1099-H, Health Coverage Tax Credit (HCTC) Advance Payments. 2012 tax file More than one health plan and business. 2012 tax file   If you have more than one health plan during the year and each plan is established under a different business, you must use separate worksheets (Worksheet 6-A) to figure each plan's net earnings limit. 2012 tax file Include the premium you paid under each plan on line 1 or line 2 of that separate worksheet and your net profit (or wages) from that business on line 4 (or line 11). 2012 tax file For a plan that provides long-term care insurance, the total of the amounts entered for each person on line 2 of all worksheets cannot be more than the appropriate limit shown on line 2 for that person. 2012 tax file Nondeductible Premiums You cannot deduct premiums on the following kinds of insurance. 2012 tax file Self-insurance reserve funds. 2012 tax file You cannot deduct amounts credited to a reserve set up for self-insurance. 2012 tax file This applies even if you cannot get business insurance coverage for certain business risks. 2012 tax file However, your actual losses may be deductible. 2012 tax file See Publication 547. 2012 tax file Loss of earnings. 2012 tax file You cannot deduct premiums for a policy that pays for lost earnings due to sickness or disability. 2012 tax file However, see the discussion on overhead insurance, item (8), under Deductible Premiums , earlier. 2012 tax file Certain life insurance and annuities. 2012 tax file For contracts issued before June 9, 1997, you cannot deduct the premiums on a life insurance policy covering you, an employee, or any person with a financial interest in your business if you are directly or indirectly a beneficiary of the policy. 2012 tax file You are included among possible beneficiaries of the policy if the policy owner is obligated to repay a loan from you using the proceeds of the policy. 2012 tax file A person has a financial interest in your business if the person is an owner or part owner of the business or has lent money to the business. 2012 tax file For contracts issued after June 8, 1997, you generally cannot deduct the premiums on any life insurance policy, endowment contract, or annuity contract if you are directly or indirectly a beneficiary. 2012 tax file The disallowance applies without regard to whom the policy covers. 2012 tax file Partners. 2012 tax file If, as a partner in a partnership, you take out an insurance policy on your own life and name your partners as beneficiaries to induce them to retain their investments in the partnership, you are considered a beneficiary. 2012 tax file You cannot deduct the insurance premiums. 2012 tax file Insurance to secure a loan. 2012 tax file If you take out a policy on your life or on the life of another person with a financial interest in your business to get or protect a business loan, you cannot deduct the premiums as a business expense. 2012 tax file Nor can you deduct the premiums as interest on business loans or as an expense of financing loans. 2012 tax file In the event of death, the proceeds of the policy are generally not taxed as income even if they are used to liquidate the debt. 2012 tax file Capitalized Premiums Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. 2012 tax file Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. 2012 tax file You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. 2012 tax file Indirect costs include premiums for insurance on your plant or facility, machinery, equipment, materials, property produced, or property acquired for resale. 2012 tax file Uniform capitalization rules. 2012 tax file   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. 2012 tax file Produce real property or tangible personal property. 2012 tax file For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. 2012 tax file Acquire property for resale. 2012 tax file However, these rules do not apply to the following property. 2012 tax file Personal property you acquire for resale if your average annual gross receipts are $10 million or less for the 3 prior tax years. 2012 tax file Property you produce if you meet either of the following conditions. 2012 tax file Your indirect costs of producing the property are $200,000 or less. 2012 tax file You use the cash method of accounting and do not account for inventories. 2012 tax file More information. 2012 tax file   For more information on these rules, see Uniform Capitalization Rules in Publication 538 and the regulations under Internal Revenue Code section 263A. 2012 tax file When To Deduct Premiums You can usually deduct insurance premiums in the tax year to which they apply. 2012 tax file Cash method. 2012 tax file   If you use the cash method of accounting, you generally deduct insurance premiums in the tax year you actually paid them, even if you incurred them in an earlier year. 2012 tax file However, see Prepayment , later. 2012 tax file Accrual method. 2012 tax file   If you use an accrual method of accounting, you cannot deduct insurance premiums before the tax year in which you incur a liability for them. 2012 tax file In addition, you cannot deduct insurance premiums before the tax year in which you actually pay them (unless the exception for recurring items applies). 2012 tax file For more information about the accrual method of accounting, see chapter 1. 2012 tax file For information about the exception for recurring items, see Publication 538. 2012 tax file Prepayment. 2012 tax file   You cannot deduct expenses in advance, even if you pay them in advance. 2012 tax file This rule applies to any expense paid far enough in advance to, in effect, create an asset with a useful life extending substantially beyond the end of the current tax year. 2012 tax file   Expenses such as insurance are generally allocable to a period of time. 2012 tax file You can deduct insurance expenses for the year to which they are allocable. 2012 tax file Example. 2012 tax file In 2013, you signed a 3-year insurance contract. 2012 tax file Even though you paid the premiums for 2013, 2014, and 2015 when you signed the contract, you can only deduct the premium for 2013 on your 2013 tax return. 2012 tax file You can deduct in 2014 and 2015 the premium allocable to those years. 2012 tax file Dividends received. 2012 tax file   If you receive dividends from business insurance and you deducted the premiums in prior years, at least part of the dividends generally are income. 2012 tax file For more information, see Recovery of amount deducted (tax benefit rule) in chapter 1 under How Much Can I Deduct. 2012 tax file Prev  Up  Next   Home   More Online Publications
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The 2012 Tax File

2012 tax file Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 2012 tax file 10% tax for early withdrawal from IRA or retirement plan (see Early withdrawal from deferred interest account, subheading: Tax on) 10-year tax option, 10-Year Tax Option 401(k) plans Tax treatment of contributions, Elective deferrals. 2012 tax file 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. 2012 tax file 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. 2012 tax file 60 day rule, Time limit for making a rollover contribution. 2012 tax file 70 rule, Age 70½ rule. 2012 tax file , Nonresident alien spouse. 2012 tax file A Abandonment of home, Abandonment. 2012 tax file Abortion Deductibility as medical expense, Table 21-1. 2012 tax file Medical and Dental Expenses Checklist. 2012 tax file See Publication 502 for more information about these and other expenses. 2012 tax file Abroad, citizens traveling or working, Employees of foreign governments or international organizations. 2012 tax file , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. 2012 tax file S. 2012 tax file ) (see also Foreign employment) Absence, temporary, Temporary absences. 2012 tax file , Temporary absences. 2012 tax file Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. 2012 tax file Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. 2012 tax file Long-term care, Long-term care coverage. 2012 tax file , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. 2012 tax file Accidents, car, Deductible losses. 2012 tax file Value determination, Car value. 2012 tax file Willful negligence or intentional act as cause, Nondeductible losses. 2012 tax file Accountable plans for employee reimbursements, Accountable Plans, Related to employer. 2012 tax file Accountants Basis to include fees of, Cost Basis CPA review courses, Bar or CPA Review Course Accounting methods, Accounting Methods Accrual method (see Accrual method taxpayers) Cash method (see Cash method taxpayers) Change of Depreciation, to deduct unclaimed amount, Changing your accounting method to deduct unclaimed depreciation. 2012 tax file Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. 2012 tax file Change in, standard deduction not allowed, Persons not eligible for the standard deduction. 2012 tax file Fiscal year, Accounting Periods, Fiscal year taxpayers. 2012 tax file , Fiscal Years Fringe benefits, Accounting period. 2012 tax file Accrual method taxpayers, Accrual method. 2012 tax file Taxes paid during tax year, deduction of, You must pay the tax during your tax year. 2012 tax file Accumulation distribution of trusts Tax on, Other taxes. 2012 tax file Accuracy-related penalties, Accuracy-related penalty. 2012 tax file Acknowledgment, Acknowledgment. 2012 tax file Activities not for profit, Activity not for profit. 2012 tax file Address, Name and Address Change of, Change of Address Foreign, Foreign address. 2012 tax file P. 2012 tax file O. 2012 tax file box, P. 2012 tax file O. 2012 tax file box. 2012 tax file Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. 2012 tax file Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. 2012 tax file Easements, Easements. 2012 tax file Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. 2012 tax file Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. 2012 tax file Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. 2012 tax file Sales of property, Adjusted basis. 2012 tax file Section 179 deduction, Depreciation and section 179 deduction. 2012 tax file Adjusted gross income (AGI) Medical and dental expenses and limit of deduction, How Much of the Expenses Can You Deduct?, What Tax Form Do You Use? Retirement savings contribution credit, Special Rules Adjustments, Adjustments and tax preference items. 2012 tax file Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. 2012 tax file , Adopted child. 2012 tax file , Adopted child. 2012 tax file , Taxpayer identification numbers for adoptees. 2012 tax file Earned income credit, Adopted child. 2012 tax file Adoption, Adoption Credit, Child with special needs. 2012 tax file ATIN, Adoption taxpayer identification number (ATIN). 2012 tax file , Adoption taxpayer identification number (ATIN). 2012 tax file Child tax credit, Adopted child. 2012 tax file (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. 2012 tax file Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. 2012 tax file Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. 2012 tax file No charitable deduction for, Personal Expenses Foreign child, Foreign child. 2012 tax file Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). 2012 tax file , Taxpayer identification numbers for aliens. 2012 tax file Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). 2012 tax file Age Children's investments (see Children, subheading: Investment income of child under age 18) Form 1040EZ, taxpayer under 65 may use, You can use Form 1040EZ if all of the following apply. 2012 tax file Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. 2012 tax file Distribution prior to age 59, Age 59½ rule. 2012 tax file Distribution required at age 70, IRA owners. 2012 tax file , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. 2012 tax file Retirement plan recipients over age 75, Who must use the General Rule. 2012 tax file Roth IRAs, Is there an age limit for contributions?, Must you withdraw or use Roth IRA assets? Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Age test, Age Test (see Qualifying child) Agents, Losses on sales or trades of property. 2012 tax file (see also Fiduciaries) Income paid to, Payment to an agent. 2012 tax file Signing return, When someone can sign for you. 2012 tax file AGI (see Adjusted gross income (AGI)) Agricultural workers (see Farmers) (see Farmworkers) Agriculture (see Farming) Aircraft Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 2012 tax file Airline club dues Not entertainment expenses, Club dues and membership fees. 2012 tax file Airplanes, donations of, Cars, boats, and airplanes. 2012 tax file Airport transportation Business-related travel expense, Table 26-1. 2012 tax file Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 2012 tax file Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. 2012 tax file Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. 2012 tax file Child's dividends, Child's Alaska Permanent Fund dividends. 2012 tax file Income from, You can use Form 1040EZ if all of the following apply. 2012 tax file , You can use Form 1040A if all of the following apply. 2012 tax file , Alaska Permanent Fund dividends. 2012 tax file Investment income not to include, Investment income. 2012 tax file Alaska Unemployment Compensation Fund, Contributions to state benefit funds. 2012 tax file Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. 2012 tax file Medical and Dental Expenses Checklist. 2012 tax file See Publication 502 for more information about these and other expenses. 2012 tax file Alcoholic beverages IRA prohibited transactions in, Collectibles. 2012 tax file Aliens, Individual taxpayer identification number (ITIN) for aliens. 2012 tax file , Not earned income. 2012 tax file Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. 2012 tax file , Payments not alimony. 2012 tax file , Payments to a third party. 2012 tax file , Life insurance premiums. 2012 tax file , Payments for jointly-owned home. 2012 tax file , Mortgage payments. 2012 tax file , Taxes and insurance. 2012 tax file , Other payments to a third party. 2012 tax file , Instruments Executed After 1984, Exception for instruments executed before 1985. 2012 tax file , Alimony requirements. 2012 tax file , Cash payment requirement. 2012 tax file , Payments to a third party. 2012 tax file , Payments designated as not alimony. 2012 tax file , Spouses cannot be members of the same household. 2012 tax file , Liability for payments after death of recipient spouse. 2012 tax file , Substitute payments. 2012 tax file , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. 2012 tax file , Deducting the recapture. 2012 tax file Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. 2012 tax file Reporting of income, Alimony. 2012 tax file Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. 2012 tax file Exempt-interest dividends, Alternative minimum tax treatment. 2012 tax file Filing requirements (Table 1-3), Figuring tax. 2012 tax file Incentive stock option, You can use Form 1040A if all of the following apply. 2012 tax file Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. 2012 tax file 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. 2012 tax file , Filing Form 1040X. 2012 tax file (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. 2012 tax file Standard deduction, change to itemized deductions, Changing your mind. 2012 tax file American citizens abroad, U. 2012 tax file S. 2012 tax file Citizens and Resident Aliens Living Abroad (see also Citizens outside U. 2012 tax file S. 2012 tax file ) 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. 2012 tax file S. 2012 tax file Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. 2012 tax file 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. 2012 tax file Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. 2012 tax file , Additional exceptions for nonqualified annuity contracts. 2012 tax file Estimated tax, Withholding and estimated tax. 2012 tax file Exclusion limit, Exclusion limit. 2012 tax file General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. 2012 tax file Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. 2012 tax file Purchased annuities, Purchased annuities. 2012 tax file Survivor's annuity, Survivors of retirees. 2012 tax file Guaranteed payments, Guaranteed payments. 2012 tax file IRAs as, Kinds of traditional IRAs. 2012 tax file Joint return, Joint return. 2012 tax file Loans from plan, Loans. 2012 tax file Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. 2012 tax file , More than one annuity. 2012 tax file Partly taxable payments, Partly taxable payments. 2012 tax file Purchased annuities, Purchased annuities. 2012 tax file 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. 2012 tax file Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. 2012 tax file Worksheet for computation, How to use the Simplified Method. 2012 tax file Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. 2012 tax file Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. 2012 tax file , Pensions and Annuities, Withholding and estimated tax. 2012 tax file Annulled marriages Filing status, Annulled marriages. 2012 tax file Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. 2012 tax file Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. 2012 tax file Real estate transactions, when required by lender, Settlement costs. 2012 tax file Appraisals Casualty or theft losses, Appraisal. 2012 tax file , Costs of photographs and appraisals. 2012 tax file Archer MSAs, Medical savings accounts (MSAs). 2012 tax file Contributions, Archer MSA contributions. 2012 tax file Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. 2012 tax file Medical and Dental Expenses Checklist. 2012 tax file See Publication 502 for more information about these and other expenses. 2012 tax file Armed forces, Types of Qualified Organizations, Table 24-1. 2012 tax file Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. 2012 tax file (see also Reservists) (see also Veterans' organizations) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. 2012 tax file Dependency allotments, Armed Forces dependency allotments. 2012 tax file Disability pay, Disability. 2012 tax file Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. 2012 tax file Military, Military uniforms. 2012 tax file Military quarters allotments, Tax-exempt military quarters allowances. 2012 tax file Naval officers on permanent duty aboard ship, Members of the Armed Forces. 2012 tax file Permanent duty overseas, Members of the Armed Forces. 2012 tax file Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. 2012 tax file , Ministers' and military housing allowance. 2012 tax file Rehabilitative program payments, Veterans' benefits. 2012 tax file Reserves, Armed Forces reservists traveling more than 100 miles from home. 2012 tax file Retirees' pay Taxable income, Military retirement pay. 2012 tax file Uniforms, Military uniforms. 2012 tax file Wages, Military Armed Forces Retiree's pay withholding, Military retirees. 2012 tax file Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. 2012 tax file Capital gains or losses from sale or trade of, Investment interest deducted. 2012 tax file 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. 2012 tax file Fees not included in basis, Settlement costs. 2012 tax file At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. 2012 tax file ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). 2012 tax file Attachment of wages, Garnisheed wages. 2012 tax file 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. 2012 tax file Title to property, for preparation, filing, etc. 2012 tax file , Settlement costs. 2012 tax file Audits Travel expense records, If your return is examined. 2012 tax file Auto insurance Medical expenses covered by, not deductible, Table 21-1. 2012 tax file Medical and Dental Expenses Checklist. 2012 tax file See Publication 502 for more information about these and other expenses. 2012 tax file Automatic extension of time to file, Automatic Extension, When to file. 2012 tax file Form 4868, E-file options. 2012 tax file Automatic investment services Holding period, determination of, Automatic investment service. 2012 tax file Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. 2012 tax file Back pay, award for, Back pay awards. 2012 tax file Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. 2012 tax file Backup withholding, Backup Withholding, Backup withholding. 2012 tax file , Backup withholding. 2012 tax file Dividend income, Backup withholding. 2012 tax file , Reporting tax withheld. 2012 tax file Penalties, Penalties. 2012 tax file Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. 2012 tax file Reporting on Schedule D (Form 1040), How to report. 2012 tax file Claim for refund, Exceptions for special types of refunds. 2012 tax file , Filing a claim for refund. 2012 tax file Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. 2012 tax file Short-term capital loss, How to report bad debts. 2012 tax file When deductible, When deductible. 2012 tax file Baggage Business-related travel expense, Table 26-1. 2012 tax file Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 2012 tax file Balance due, Refund or balance due. 2012 tax file Bankruptcy Canceled debt not deemed to be income, Excluded debt. 2012 tax file Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. 2012 tax file Banks Automatic investment service, determination of holding period, Automatic investment service. 2012 tax file 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. 2012 tax file 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. 2012 tax file Basis of purchase, Bargain purchases. 2012 tax file Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. 2012 tax file Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. 2012 tax file Bargain purchases, Bargain purchases. 2012 tax file Bonds, Stocks and Bonds, Bond premium. 2012 tax file Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 2012 tax file , Partly taxable. 2012 tax file Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. 2012 tax file Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. 2012 tax file Other than cost, Basis Other Than Cost, Tax-exempt obligations. 2012 tax file , No gain or loss. 2012 tax file Points not to be included, Settlement costs. 2012 tax file , Points. 2012 tax file Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. 2012 tax file Stock or stock rights, Basis. 2012 tax file Tax-exempt obligations Bonds, Tax-exempt obligations. 2012 tax file Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. 2012 tax file Beneficiaries, Beneficiary of an estate or trust. 2012 tax file , Rollover by surviving spouse. 2012 tax file , Estate and trust income. 2012 tax file , Losses. 2012 tax file (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. 2012 tax file , Losses. 2012 tax file , Gifts and inheritances. 2012 tax file , Income from property received as a gift. 2012 tax file (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. 2012 tax file Bingo, Table 24-1. 2012 tax file Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. 2012 tax file Medical and Dental Expenses Checklist. 2012 tax file See Publication 502 for more information about these and other expenses. 2012 tax file Birth of child, Death or birth of child. 2012 tax file Head of household, qualifying person to file as, Death or birth. 2012 tax file , Death or birth. 2012 tax file Social security number to be obtained, Born and died in 2013. 2012 tax file Birth of dependent, Death or birth. 2012 tax file Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. 2012 tax file Guide dogs, deductible as medical expense, Table 21-1. 2012 tax file Medical and Dental Expenses Checklist. 2012 tax file See Publication 502 for more information about these and other expenses. 2012 tax file 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. 2012 tax file Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. 2012 tax file Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 2012 tax file Donations of, Cars, boats, and airplanes. 2012 tax file Body scan, Table 21-1. 2012 tax file Medical and Dental Expenses Checklist. 2012 tax file See Publication 502 for more information about these and other expenses. 2012 tax file Bona fide business purpose Travel expenses, Bona fide business purpose. 2012 tax file Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. 2012 tax file , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. 2012 tax file Convertible bonds, Convertible stocks and bonds. 2012 tax file Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. 2012 tax file Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. 2012 tax file Retirement of, Retirement bonds. 2012 tax file , Redemption or retirement of bonds. 2012 tax file Sale of, Bonds Sold Between Interest Dates Savings, U. 2012 tax file S. 2012 tax file Savings Bonds, Series HH bonds. 2012 tax file , Series EE and series I bonds. 2012 tax file Sold at premium, computation of adjusted basis, Bond premium. 2012 tax file State or local government, tax-exempt, Tax-exempt state and local government bonds. 2012 tax file Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. 2012 tax file , Employee awards or bonuses. 2012 tax file Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. 2012 tax file Borrowed funds, Loans. 2012 tax file , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. 2012 tax file Bottled water, Table 21-1. 2012 tax file Medical and Dental Expenses Checklist. 2012 tax file See Publication 502 for more information about these and other expenses. 2012 tax file Boy Scouts Charitable contributions to, Examples. 2012 tax file , Table 24-1. 2012 tax file Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. 2012 tax file Medical and Dental Expenses Checklist. 2012 tax file See Publication 502 for more information about these and other expenses. 2012 tax file Breach of contract Damages as income, Court awards and damages. 2012 tax file employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. 2012 tax file Medical and Dental Expenses Checklist. 2012 tax file See Publication 502 for more information about these and other expenses. 2012 tax file Bribes, Bribes. 2012 tax file , 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. 2012 tax file , Brokers' commissions. 2012 tax file Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. 2012 tax file 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. 2012 tax file Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. 2012 tax file Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. 2012 tax file , Allowances and reimbursements. 2012 tax file Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. 2012 tax file 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. 2012 tax file Basis for depreciation, Basis for depreciation. 2012 tax file 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. 2012 tax file Business tax credits Claim for refund, Exceptions for special types of refunds. 2012 tax file Business use of home, Home Office C Cafeteria plans, Cafeteria plans. 2012 tax file Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. 2012 tax file Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. 2012 tax file Campaign contributions, Campaign contributions. 2012 tax file , Table 24-1. 2012 tax file 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. 2012 tax file Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. 2012 tax file Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. 2012 tax file Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. 2012 tax file Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. 2012 tax file , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. 2012 tax file Carryover of, Long-term gains and losses. 2012 tax file , Capital loss carryover. 2012 tax file Worksheet, Figuring your carryover. 2012 tax file 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. 2012 tax file , Capital gain distributions and qualified dividends. 2012 tax file Collectibles, Investment interest deducted. 2012 tax file Deductions, Capital Losses Limit on, Limit on deduction. 2012 tax file Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. 2012 tax file , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. 2012 tax file Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. 2012 tax file 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. 2012 tax file , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. 2012 tax file Net long-term capital loss, Long-term gains and losses. 2012 tax file Sale of personal items, Sale of personal items. 2012 tax file Sale or trade of property held more than 1 year, Long-term or short-term. 2012 tax file , Long-term gains and losses. 2012 tax file 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. 2012 tax file State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. 2012 tax file Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. 2012 tax file Total net loss, Total net gain or loss. 2012 tax file Undistributed gains, Long-term gains and losses. 2012 tax file Credit for tax on, Undistributed capital gains of mutual funds and REITs. 2012 tax file , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. 2012 tax file Car pools, Car pools. 2012 tax file , Car pools. 2012 tax file Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. 2012 tax file Carryovers Capital loss, Long-term gains and losses. 2012 tax file , Capital loss carryover. 2012 tax file Worksheet, Figuring your carryover. 2012 tax file Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. 2012 tax file , 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. 2012 tax file Value determination, Car value. 2012 tax file Willful negligence or intentional act as cause, Nondeductible losses. 2012 tax file Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. 2012 tax file 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. 2012 tax file Books to determine fair market value, Car value. 2012 tax file Business and personal use, allocation between, Business and personal use. 2012 tax file , Separating expenses. 2012 tax file Business-related travel expenses, Table 26-1. 2012 tax file Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 2012 tax file Car pools, Car pools. 2012 tax file Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 2012 tax file Charitable organization service, use for, Car expenses. 2012 tax file Depreciation, Depreciation and section 179 deductions. 2012 tax file Donations of, Cars, boats, and airplanes. 2012 tax file Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). 2012 tax file Form 2106 or 2106-EZ, how to fill out, Car expenses. 2012 tax file Hauling tools or instruments, Hauling tools or instruments. 2012 tax file Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. 2012 tax file Medical transportation, Table 21-1. 2012 tax file Medical and Dental Expenses Checklist. 2012 tax file See Publication 502 for more information about these and other expenses. 2012 tax file , Transportation, Car expenses. 2012 tax file 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. 2012 tax file Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. 2012 tax file Work-related education, transportation for, Using your car. 2012 tax file Cash Dividends paid as, Introduction Rebates, Cash rebates. 2012 tax file Sales of property for, Payment of cash. 2012 tax file Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. 2012 tax file Bad debts, Basis in bad debt required. 2012 tax file Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. 2012 tax file Taxes paid during tax year, deduction of, You must pay the tax during your tax year. 2012 tax file Worthless securities and negotiable promissory notes, Worthless securities. 2012 tax file Cash rebates, Cash rebates. 2012 tax file Casualties, Home destroyed or condemned. 2012 tax file Casualty insurance Premiums not in property basis, Settlement costs. 2012 tax file Reimbursements from, Casualty insurance and other reimbursements. 2012 tax file Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). 2012 tax file , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. 2012 tax file , Involuntary Conversions, Adjusted Basis, Adjustments to basis. 2012 tax file Amount of loss, Figuring a Loss Appraisals, Appraisal. 2012 tax file , Costs of photographs and appraisals. 2012 tax file Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. 2012 tax file Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. 2012 tax file Photographs and appraisals, Costs of photographs and appraisals. 2012 tax file Deductible losses, Deductible losses. 2012 tax file $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. 2012 tax file Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. 2012 tax file Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. 2012 tax file , Disaster relief. 2012 tax file (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. 2012 tax file Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. 2012 tax file Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). 2012 tax file Nondeductible losses, Deductible losses. 2012 tax file Proof of loss, Casualty loss proof. 2012 tax file Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. 2012 tax file Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. 2012 tax file , 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. 2012 tax file Certificates of deposit (CDs), Certificates of deposit (CDs). 2012 tax file , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. 2012 tax file Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. 2012 tax file Change of address, Change of Address Change of name, Name change. 2012 tax file , Name changed. 2012 tax file 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. 2012 tax file Examples of Charitable Contributions—A Quick Check, Token items. 2012 tax file , Written statement. 2012 tax file , 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. 2012 tax file , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. 2012 tax file , Capital gain property. 2012 tax file , Amount of deduction — general rule. 2012 tax file , Bargain sales. 2012 tax file , When To Deduct, Time of making contribution. 2012 tax file , Noncash Contributions, Additional records. 2012 tax file , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). 2012 tax file Charity benefit events Deduction amount for charitable contributions, Charity benefit events. 2012 tax file Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. 2012 tax file Checks As charitable contributions, Checks. 2012 tax file Canceled checks as evidence of travel expenses, Canceled check. 2012 tax file Constructive receipt of, Check received or available. 2012 tax file Child Foster child, Rule 10. 2012 tax file You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. 2012 tax file You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. 2012 tax file Child and dependent care credit, You can use Form 1040A if all of the following apply. 2012 tax file Due diligence, Getting the information. 2012 tax file Earned income, Earned income. 2012 tax file Full-time student, Rule for student-spouse or spouse not able to care for self. 2012 tax file Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. 2012 tax file Child care, You can use Form 1040A if all of the following apply. 2012 tax file Babysitting, Babysitting. 2012 tax file Care providers, Childcare providers. 2012 tax file Expenses, Child care expenses. 2012 tax file Nursing care for healthy baby, not deductible as medical expense, Table 21-1. 2012 tax file Medical and Dental Expenses Checklist. 2012 tax file See Publication 502 for more information about these and other expenses. 2012 tax file Child custody, Custodial parent and noncustodial parent. 2012 tax file Child support, Child support payments. 2012 tax file Alimony, difference from, Payments not alimony. 2012 tax file , Alimony requirements. 2012 tax file , Child support. 2012 tax file Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. 2012 tax file , Child tax credit. 2012 tax file , 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. 2012 tax file 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. 2012 tax file Birth of child Head of household, qualifying person to file as, Death or birth. 2012 tax file , Death or birth. 2012 tax file Social security number to be obtained, Born and died in 2013. 2012 tax file Care providers, Childcare providers. 2012 tax file (see also Child care) Child's tax, figuring of, Step 3. 2012 tax file Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. 2012 tax file Credit for, Who Should File, You can use Form 1040A if all of the following apply. 2012 tax file (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. 2012 tax file Death of child Head of household, qualifying person to file as, Death or birth. 2012 tax file , Death or birth. 2012 tax file Deductions, Line 2 (deductions). 2012 tax file Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. 2012 tax file Filing requirements, Child's earnings. 2012 tax file As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. 2012 tax file , Income from property received as a gift. 2012 tax file Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. 2012 tax file Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. 2012 tax file Investment income of, Tax on unearned income of certain children. 2012 tax file 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. 2012 tax file Kidnapped, Kidnapped child. 2012 tax file , Kidnapped child. 2012 tax file Net unearned income, figuring of, Step 1. 2012 tax file Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. 2012 tax file Property received as gift, income from, Income from property received as a gift. 2012 tax file Signing return, parent for child, Spouse unable to sign. 2012 tax file Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. 2012 tax file Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. 2012 tax file Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. 2012 tax file Unearned income of, Tax on unearned income of certain children. 2012 tax file 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. 2012 tax file Unearned income defined, Unearned income defined. 2012 tax file 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. 2012 tax file Churches, temples, etc. 2012 tax file Charitable contributions to, Examples. 2012 tax file , Table 24-1. 2012 tax file Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. 2012 tax file Citizen or resident test, Citizen or Resident Test Citizens outside U. 2012 tax file S. 2012 tax file Business travel outside U. 2012 tax file S. 2012 tax file , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. 2012 tax file Standard meal allowance, Standard meal allowance for areas outside the continental United States. 2012 tax file Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. 2012 tax file S. 2012 tax file Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. 2012 tax file Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. 2012 tax file Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. 2012 tax file Civil service retirement benefits, Civil service retirement benefits. 2012 tax file Civil suits, Court awards and damages. 2012 tax file (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. 2012 tax file 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. 2012 tax file , Ministers' and military housing allowance. 2012 tax file Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. 2012 tax file 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. 2012 tax file Closing costs Real property transactions, Settlement costs. 2012 tax file Sale of home, Settlement fees or closing costs. 2012 tax file Clothing Military, Military uniforms. 2012 tax file Moth damage, not casualty loss, Progressive deterioration. 2012 tax file Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. 2012 tax file Used clothing, charitable deduction for fair market value, Used clothing and household items. 2012 tax file work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. 2012 tax file Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. 2012 tax file Coal and iron ore, Coal and iron ore. 2012 tax file Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. 2012 tax file Gains or losses from sale or trade of, Investment interest deducted. 2012 tax file IRA investment in, Investment in Collectibles, Exception. 2012 tax file College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. 2012 tax file , Table 24-1. 2012 tax file Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. 2012 tax file Education costs, Qualified tuition programs (QTPs). 2012 tax file (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. 2012 tax file Commission drivers Deduction of expenses, Statutory employees. 2012 tax file Commissions, Supplemental Wages Advance, Advance commissions and other earnings. 2012 tax file IRAs with brokers, Brokers' commissions. 2012 tax file , Brokers' commissions. 2012 tax file Property basis to include when buyer pays, Settlement costs. 2012 tax file Sharing of (kickbacks), Kickbacks. 2012 tax file Unearned, deduction for repayment of, Advance commissions and other earnings. 2012 tax file Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. 2012 tax file Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. 2012 tax file , Community property. 2012 tax file Alimony, difference from, Payments not alimony. 2012 tax file IRAs, Community property laws. 2012 tax file Married filing separately, Community property states. 2012 tax file Medical and dental expenses, Community property states. 2012 tax file Commuting expenses, Commuting expenses. 2012 tax file , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. 2012 tax file Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. 2012 tax file Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. 2012 tax file Unemployment, Unemployment compensation. 2012 tax file Computation of tax, Computations Equal amounts, Equal amounts. 2012 tax file Negative amounts, Negative amounts. 2012 tax file Rounding off dollars, Rounding off dollars. 2012 tax file Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. 2012 tax file , Condemnations. 2012 tax file Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. 2012 tax file Period of ownership and use, Previous home destroyed or condemned. 2012 tax file Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. 2012 tax file Constructive receipt of income, Constructive receipt. 2012 tax file , Payment to an agent. 2012 tax file , Constructive receipt. 2012 tax file Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. 2012 tax file , Contributions, Table 24-1. 2012 tax file 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. 2012 tax file Political, Political Contributions Reservist repayments, Qualified reservist repayments. 2012 tax file Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. 2012 tax file Related party transactions, Losses on sales or trades of property. 2012 tax file Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. 2012 tax file Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. 2012 tax file Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. 2012 tax file 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. 2012 tax file Sale or trade of Form 1099-S to report, Form 1099-S transactions. 2012 tax file Period of ownership and use, Cooperative apartment. 2012 tax file Cooperatives Patronage dividends, Patronage dividends. 2012 tax file Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. 2012 tax file Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. 2012 tax file , Losses on sales or trades of property. 2012 tax file Director fees as self-employment income, Corporate director. 2012 tax file Reorganizations and nontaxable trade of stock, Corporate reorganizations. 2012 tax file Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. 2012 tax file Medical and Dental Expenses Checklist. 2012 tax file See Publication 502 for more information about these and other expenses. 2012 tax file Cosmetics Not deductible as medical expense, Table 21-1. 2012 tax file Medical and Dental Expenses Checklist. 2012 tax file See Publication 502 for more information about these and other expenses. 2012 tax file Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 2012 tax file , Partly taxable. 2012 tax file Cost-of-living allowances, Government cost-of-living allowances. 2012 tax file Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. 2012 tax file Examples of Charitable Contributions—A Quick Check, Membership fees or dues. 2012 tax file Entertainment expense deduction not allowed, Club dues and membership fees. 2012 tax file Coupon bonds, Coupon bonds. 2012 tax file Court awards and damages (see Damages from lawsuits) Cousin, Cousin. 2012 tax file Coverdell ESAs Additional tax on, Other taxes. 2012 tax file CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. 2012 tax file Charitable contributions charged to, Credit card. 2012 tax file Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. 2012 tax file , Credit for child and dependent care expenses. 2012 tax file 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. 2012 tax file , Credit for the elderly or the disabled. 2012 tax file Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. 2012 tax file Credit reports Costs not included in property basis, Settlement costs. 2012 tax file Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. 2012 tax file , Earned income credit. 2012 tax file , Credit for child and dependent care expenses. 2012 tax file , Credit for the elderly or the disabled. 2012 tax file , Earned income credit. 2012 tax file , Credit for child and dependent care expenses. 2012 tax file , Credit for the elderly or the disabled. 2012 tax file , Earned income credit. 2012 tax file 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. 2012 tax file , 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. 2012 tax file Medical and Dental Expenses Checklist. 2012 tax file See Publication 502 for more information about these and other expenses. 2012 tax file Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. 2012 tax file Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. 2012 tax file Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. 2012 tax file Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. 2012 tax file D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. 2012 tax file , Disaster relief. 2012 tax file (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. 2012 tax file 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. 2012 tax file , Childcare providers. 2012 tax file , Care outside your home. 2012 tax file (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. 2012 tax file 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. 2012 tax file Death of dependent, Death or birth. 2012 tax file Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. 2012 tax file , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. 2012 tax file Paid by another, Debts paid for you. 2012 tax file Payoff of debt included in sales transaction, Debt paid off. 2012 tax file Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. 2012 tax file Refund offset against, Refunds. 2012 tax file , Offset against debts. 2012 tax file Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. 2012 tax file Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. 2012 tax file Due dates, Filing for a decedent. 2012 tax file Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. 2012 tax file Spouse's death, Spouse died during the year. 2012 tax file , Spouse died. 2012 tax file Standard deduction, Decedent's final return. 2012 tax file Transfer of property at death, Other property transactions. 2012 tax file Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. 2012 tax file Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. 2012 tax file , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. 2012 tax file , 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. 2012 tax file 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. 2012 tax file Interest (see Interest payments) Investment expenses, Investment expenses. 2012 tax file IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. 2012 tax file Medical and Dental Expenses Checklist. 2012 tax file See Publication 502 for more information about these and other expenses. 2012 tax file Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. 2012 tax file (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. 2012 tax file Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. 2012 tax file Performing artists' expenses, Expenses of certain performing artists. 2012 tax file Prepaid insurance premiums, Prepaid insurance premiums. 2012 tax file Prescription medicines, Table 21-1. 2012 tax file Medical and Dental Expenses Checklist. 2012 tax file See Publication 502 for more information about these and other expenses. 2012 tax file Rental expenses, When to deduct. 2012 tax file Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. 2012 tax file Car expenses, Depreciation and section 179 deductions. 2012 tax file 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. 2012 tax file Stop-smoking programs, Table 21-1. 2012 tax file Medical and Dental Expenses Checklist. 2012 tax file See Publication 502 for more information about these and other expenses. 2012 tax file 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. 2012 tax file Recording fees, basis to include, Real estate taxes. 2012 tax file Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. 2012 tax file Nonqualified plans, Nonqualified deferred compensation plans. 2012 tax file Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. 2012 tax file Delivery services, Private delivery services. 2012 tax file Business-related travel expense, Table 26-1. 2012 tax file Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 2012 tax file Demutualization of life insurance companies, Demutualization of life insurance companies. 2012 tax file Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. 2012 tax file Medical and Dental Expenses Checklist. 2012 tax file See Publication 502 for more information about these and other expenses. 2012 tax file Dependent care Benefits, Dependent care benefits. 2012 tax file , Dependent Care Benefits Center, Dependent care center. 2012 tax file 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. 2012 tax file , Exception for adopted child. 2012 tax file , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 2012 tax file (see also Child tax credit) Birth of, Death or birth. 2012 tax file Born and died within year, Exception. 2012 tax file , Born and died in 2013. 2012 tax file Death of, Death or birth. 2012 tax file 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. 2012 tax file 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. 2012 tax file Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). 2012 tax file , Taxpayer identification numbers for aliens. 2012 tax file Alien dependents, Born and died in 2013. 2012 tax file Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. 2012 tax file Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. 2012 tax file Deposits, Fees and deposits. 2012 tax file Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. 2012 tax file Depreciation Adjustment to basis for, Depreciation and section 179 deduction. 2012 tax file Cars, Depreciation and section 179 deductions. 2012 tax file Change of use of property, Basis for depreciation. 2012 tax file Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. 2012 tax file Form 4562 Rental property depreciation, Depreciation Home computer, Depreciation on Home Computer Property used in trade or business, as noncapital assets, Capital Assets and Noncapital Assets Real property Gain from disposition of property, Depreciation after May 6, 1997. 2012 tax file Land, no depreciation of, Land. 2012 tax file Rental property, Depreciation. 2012 tax file , Depreciation Designated Roth Account Defined. 2012 tax file , Designated Roth accounts. 2012 tax file Designated Roth account, Designated Roth accounts. 2012 tax file , Designated Roth accounts. 2012 tax file Destroyed records, Destroyed records. 2012 tax file Diaper service, Table 21-1. 2012 tax file Medical and Dental Expenses Checklist. 2012 tax file See Publication 502 for more information about these and other expenses. 2012 tax file Differential wage payments, Differential wage payments. 2012 tax file Differential wages Wages for reservists Military reserves, Differential wage payments. 2012 tax file Direct deposit of refunds, Refunds Directors' fees, Corporate director. 2012 tax file Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. 2012 tax file , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. 2012 tax file Armed forces, Disability. 2012 tax file Blind (see Blind persons) Cafeteria plans, Cafeteria plans. 2012 tax file 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. 2012 tax file Medical and Dental Expenses Checklist. 2012 tax file See Publication 502 for more information about these and other expenses. 2012 tax file Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. 2012 tax file Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. 2012 tax file Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. 2012 tax file Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. 2012 tax file Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. 2012 tax file Social security and railroad retirement benefits, deductions for, Disability payments. 2012 tax file Special school or home for, deductibility of medical expense, Table 21-1. 2012 tax file Medical and Dental Expenses Checklist. 2012 tax file See Publication 502 for more information about these and other expenses. 2012 tax file Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. 2012 tax file Workers' compensation, Workers' Compensation Disability Income, Disability income. 2012 tax file Disability benefits Earned income credit, Form 4029. 2012 tax file Disability insurance payments Earned income credit, Disability insurance payments. 2012 tax file Disability, permanent and total disability, Permanent and total disability. 2012 tax file Disabled Child, Permanently and totally disabled. 2012 tax file Dependent, Disabled dependent working at sheltered workshop. 2012 tax file Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. 2012 tax file , Disaster relief payments. 2012 tax file , Disaster relief. 2012 tax file (see also Terrorist attacks) Cash gifts to victims, Cash gifts. 2012 tax file Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. 2012 tax file Unemployment assistance, Types of unemployment compensation. 2012 tax file Employer's emergency disaster fund, Employer's emergency disaster fund. 2012 tax file Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. 2012 tax file Grants or payments, Disaster relief grants. 2012 tax file Replacement of lost or destroyed property, Disaster relief. 2012 tax file Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. 2012 tax file , Adjusted Basis Disclosure statement, Disclosure statement. 2012 tax file 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. 2012 tax file Distributions, Eligible rollover distributions. 2012 tax file (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). 2012 tax file Qualified reservist, Qualified reservist distributions. 2012 tax file Required minimum distributions, Required distributions. 2012 tax file , Required distributions. 2012 tax file , 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. 2012 tax file Dividends, Dividends and Other Distributions, Form 1099-DIV. 2012 tax file , More information. 2012 tax file (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. 2012 tax file Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. 2012 tax file 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. 2012 tax file Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. 2012 tax file Insurance dividends, Dividends on insurance policies. 2012 tax file Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. 2012 tax file Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. 2012 tax file Qualified, Qualified Dividends, Qualified dividends. 2012 tax file Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. 2012 tax file Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. 2012 tax file Sold stock, Dividends on stock sold. 2012 tax file Stockholder debts when canceled as, Stockholder debt. 2012 tax file Veterans' insurance, Dividends on veterans' insurance. 2012 tax file Divorced parents, Children of divorced or separated parents (or parents who live apart). 2012 tax file , Applying this special rule to divorced or separated parents (or parents who live apart). 2012 tax file Divorced taxpayers, Alimony. 2012 tax file (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. 2012 tax file Child custody, Custodial parent and noncustodial parent. 2012 tax file Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. 2012 tax file Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. 2012 tax file , Divorced persons. 2012 tax file IRAs, Kay Bailey Hutchison Spousal IRA. 2012 tax file , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. 2012 tax file Mortgage interest, payment as alimony, Divorced or separated individuals. 2012 tax file Personal exemption, Divorced or separated spouse. 2012 tax file Real estate taxes, allocation of, Divorced individuals. 2012 tax file Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. 2012 tax file Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. 2012 tax file Domestic help Withholding, Household workers. 2012 tax file Domestic help, no exemption for, Housekeepers, maids, or servants. 2012 tax file