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

Part of the Department of Transportation, the Maritime Commission works to ensure the health of the U.S. merchant marine. The Maritime Administration also works to improve port efficiency, and to maintain an adequate ship building and repair infrastructure.

Contact the Agency or Department

Website: Maritime Administration

Address: Maritime Administration, West Building
1200 New Jersey Ave SE

Washington, DC 20590

The Amend

Amend Index A Abortion, Abortion Acupuncture, Acupuncture Adopted child's medical expenses, Adopted child. Amend AGI limitation, Introduction, Community property states. Amend Alcoholism, Alcoholism Ambulances, Ambulance Archer MSAs Health coverage tax credit, How To Take the Credit Medical expenses paid for decedent from, Decedent Artificial limbs, Artificial Limb Artificial teeth, Artificial Teeth Aspirin, Nonprescription Drugs and Medicines Assistance (see Tax help) Assisted living homes, Nursing Home Athletic club dues, Health Club Dues Automobiles (see Cars) B Baby sitting, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Bandages, Bandages Basis Medical equipment or property (Worksheet D), Worksheet D. Amend Adjusted Basis of Medical Equipment or Property Sold Birth control pills, Birth Control Pills Body scan, Body Scan Braille books and magazines, Braille Books and Magazines Breast pumps and supplies, Breast Pumps and Supplies Breast reconstruction surgery, Breast Reconstruction Surgery C Calculation of deduction, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Capital expenses, Capital Expenses Improvements to rented property, Improvements to property rented by a person with a disability. Amend Operation and upkeep, Operation and upkeep. Amend Worksheet A, Capital expense worksheet. Amend Cars, Car Out-of-pocket expenses, Car expenses. Amend Standard medical mileage rates, Car expenses. Amend Child care, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Children's medical expenses Adopted child, Adopted child. Amend Dependents, Dependent Chiropractor, Chiropractor Christian Scientist practitioner, Christian Science Practitioner Chronically ill persons, Chronically ill individual. Amend COBRA assistance Recapture of COBRA premium assistance, Worksheet F. Amend Recapture of COBRA Premium Assistance for Higher Income Taxpayers COBRA premium assistance, COBRA Premium Assistance Community property states, Community property states. Amend Computer banks to track medical information, Medical Information Plan Contact lenses, Contact Lenses Controlled substances, Controlled Substances Cosmetic surgery, Cosmetic Surgery Credit (see Health coverage tax credit) Crutches, Crutches D Dancing lessons, Dancing Lessons Decedent's medical expenses, Decedent, What if you pay medical expenses of a deceased spouse or dependent? Deductible amount, How Much of the Expenses Can You Deduct? Deductible expenses, Whose Medical Expenses Can You Include?, X-ray Definition of medical expenses Doctor, What Are Medical Expenses? Physician, What Are Medical Expenses? Dental treatment, Dental Treatment Artificial teeth, Artificial Teeth Teeth whitening, Teeth Whitening Dentures, Artificial Teeth Dependent's medical expenses Adopted child, Adopted child. Amend Multiple support agreement, Support claimed under a multiple support agreement. Amend Qualifying child, Dependent Qualifying relative, Dependent Dependents Disabled dependent care, Disabled Dependent Care Expenses, Dependents with disabilities. Amend Diagnostic devices, Diagnostic Devices Diaper services, Diaper Service Disabilities, persons with Dependent care expenses, Disabled Dependent Care Expenses, Dependents with disabilities. Amend Improvements to rented property, Improvements to property rented by a person with a disability. Amend Special education, Special Education Divorced taxpayers Medical expenses of child, Child of divorced or separated parents. Amend Drug addiction, Drug Addiction Drugs (see Medicines) Dues Health club, Health Club Dues E Education, special, Special Education Electrolysis, Cosmetic Surgery Employer-sponsored health insurance plans, Employer-Sponsored Health Insurance Plan Employment taxes, Employment taxes. Amend Excluded expenses Insurance premiums, Insurance Premiums You Cannot Include Eye surgery, Eye Surgery Eyeglasses, Eyeglasses F Fertility enhancement Eggs, temporary storage of, Fertility Enhancement Fertility, Fertility Enhancement In vitro fertilization, Fertility Enhancement Figuring the deduction, How Do You Figure and Report the Deduction on Your Tax Return? Final return for decedent Medical expenses paid, Decedent Flexible spending account, Flexible Spending Account Food (see Weight-loss programs) Form 1040 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule A Impairment-related work expenses, Where to report. Amend Medical and dental expenses, Introduction, What Tax Form Do You Use? Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule C Impairment-related work expenses, Where to report. Amend Form 1040, Schedule C-EZ Impairment-related work expenses, Where to report. Amend Form 1040, Schedule E Impairment-related work expenses, Where to report. Amend Form 1040, Schedule F Impairment-related work expenses, Where to report. Amend Form 1040NR Health coverage tax credit, How To Take the Credit Form 1040X Amended return, What Expenses Can You Include This Year? Deceased taxpayer, What if the decedent's return had been filed and the medical expenses were not included? Form 1099-H Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2106 Impairment-related work expenses, Where to report. Amend Form 2106-EZ Impairment-related work expenses, Where to report. Amend Form 2555 Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2555-EZ Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 8453 Health coverage tax credit, How To Take the Credit Form 8885 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Founder's fee (see Lifetime care, advance payments) Free tax services, Free help with your tax return. Amend Funeral expenses, Funeral Expenses Future medical care, Payments for future medical care. Amend , Future Medical Care G Glasses, Eyeglasses Guide dog or other animal, Guide Dog or Other Service Animal H Hair Removal, Cosmetic Surgery Transplants, Cosmetic Surgery Wigs, Wig Health club dues, Health Club Dues Health coverage tax credit, Health Coverage Tax Credit Advanced payments, Monthly HCTC Alternative TAA recipient, Health Coverage Tax Credit Archer MSAs, How To Take the Credit Both spouses eligible, Qualifying Family Member Children of divorced parents, Health Coverage Tax Credit, Qualifying Family Member Eligible coverage month, Eligible Coverage Month Insurance that covers other individuals, Insurance that covers other individuals. Amend Legally separated, Legally separated. Amend Married persons filing separate returns, Qualifying Family Member Monthly HCTC, Monthly HCTC Nonqualified health insurance, Nonqualified Health Insurance Other specified coverage Benefits from the Veterans Administration, Other Specified Coverage Pension Benefit Guaranty Corporation (PBGC) recipient, Health Coverage Tax Credit Qualified health insurance, Qualified Health Insurance Qualifying family member, Qualifying Family Member Reimbursement credit, Monthly HCTC Reporting, How To Take the Credit State-qualified health insurance, State-qualified health insurance. Amend TAA recipient, Health Coverage Tax Credit Yearly HCTC, Yearly HCTC Health Coverage Tax Credit Alternative TAA recipient, Who Can Take This Credit? PBGC pension payee, Who Can Take This Credit? TAA recipient, Who Can Take This Credit? Health institutes, Health Institute Health insurance Credit (see Health coverage tax credit) Employer-sponsored plan, Employer-Sponsored Health Insurance Plan Premiums Deductible, Insurance Premiums Nondeductible, Insurance Premiums You Cannot Include Paid by employer, Premiums paid by your employer. Amend Paid by employer and you, Premiums paid by you and your employer. Amend Paid by you, Premiums paid by you. Amend Prepaid, Prepaid Insurance Premiums Unused sick leave used to pay, Unused Sick Leave Used To Pay Premiums Reimbursements (see Reimbursements) Self-employed persons, Health Insurance Costs for Self-Employed Persons Health maintenance organizations (HMOs), Health Maintenance Organization (HMO) Health reimbursement arrangements (HRAs), Health reimbursement arrangement (HRA). Amend Health savings accounts (HSAs) Payments from, Health Savings Accounts Hearing aids, Hearing Aids Hearing-impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Help (see Tax help) HMOs (Health maintenance organizations), Health Maintenance Organization (HMO) Home care (see Nursing services) Home improvements (see Capital expenses:) Hospital services, Hospital Services Hotels, Lodging Household help, Household Help HRAs (Health reimbursement arrangements), Health reimbursement arrangement (HRA). Amend I Illegal operations and treatments, Illegal Operations and Treatments Illegal substances, Controlled Substances Impairment-related work expenses, Workers' compensation. Amend , Impairment-related expenses defined. Amend Reporting of, Where to report. Amend Insulin, Nonprescription Drugs and Medicines Insurance (see Health insurance) Intellectually and developmentally disabled persons Mentally retarded, Intellectually and Developmentally Disabled, Special Home for Special homes for, Intellectually and Developmentally Disabled, Special Home for L Laboratory fees, Laboratory Fees Lactation expenses (see Breast pumps and supplies) Laser eye surgery, Eye Surgery Lead-based paint removal, Lead-Based Paint Removal Learning disabilities, Special Education Legal fees, Legal Fees Lessons, dancing and swimming, Dancing Lessons Lifetime care Advance payments for, Lifetime Care—Advance Payments Lodging, Lodging, Trips (see also Trips) Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. Amend Maintenance and personal care services, Maintenance and personal care services. Amend Qualified insurance contracts, Qualified Long-Term Care Insurance Contracts Qualified services, Qualified Long-Term Care Services M Maintenance and personal care services, Maintenance and personal care services. Amend Maternity clothes, Maternity Clothes Meals, Meals, Weight-Loss Program (see also Weight-loss programs) Medical conferences, Medical Conferences Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Amend Adjusted Basis of Medical Equipment or Property Sold Medical expense records, What Tax Form Do You Use? Medical information plans, Medical Information Plan Medical savings accounts (MSAs), Medical Savings Account (MSA) Medicare Medicare A, deductible expense, Medicare A Medicare B, deductible expense, Medicare B Medicare D, deductible expense, Medicare D Medicines, Medicines Imported, Imported medicines and drugs. Amend , Medicines and Drugs From Other Countries Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Support claimed under a multiple support agreement. Amend N Nondeductible expenses, What Expenses Are Not Includible?, Weight-Loss Program Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Nursing homes, Nursing Home Nursing services, Nursing Services, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Chronically ill individuals, Chronically ill individual. Amend Nutritional supplements Natural medicines, Nutritional Supplements O Operations, Operations Cosmetic surgery, Cosmetic Surgery Eye surgery, Eye Surgery Illegal operations and treatments, Illegal Operations and Treatments Optometrist, Optometrist Optometrist services, Eyeglasses Organ donors, Transplants Osteopath, Osteopath Oxygen, Oxygen P Paint removal, for lead-based, Lead-Based Paint Removal Parking fees and tolls, Car expenses. Amend Personal injury damages, Damages for Personal Injuries Personal use items, Personal Use Items Photographs of missing children in IRS publications, Reminders Physical examination, Physical Examination Physical therapy, Therapy Plastic surgery, Cosmetic Surgery Pregnancy test kit, Pregnancy Test Kit Premiums (see Health insurance) Prepaid insurance premiums, Prepaid Insurance Premiums Prosthesis, Artificial Limb Psychiatric care, Psychiatric Care Psychoanalysis, Psychoanalysis Psychologists, Psychologist Publications (see Tax help) R Radial keratotomy, Eye Surgery Recordkeeping, What Tax Form Do You Use? Rehabilitation facilities, Nursing Home Reimbursements, How Do You Treat Reimbursements?, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Excess includible in income More than one policy (Worksheet C), More than one policy. Amend One policy (Worksheet B), Worksheet B. Amend Excess Reimbursement Includible in Income When You Have Only One Policy Excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Health Reimbursement Arrangement (HRA), Health reimbursement arrangement (HRA). Amend Insurance, Insurance Reimbursement, What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Medical expenses not deducted, What If You Receive Insurance Reimbursement in a Later Year? More than one policy, More than one policy. Amend Received in later year, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Rental property Improvements to, Improvements to property rented by a person with a disability. Amend Reporting Health coverage tax credit, How To Take the Credit Impairment-related work expenses, Where to report. Amend Medical and dental expenses, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Medical deduction (see Form 1040, Schedule A) Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons S Sale of medical equipment or property, Sale of Medical Equipment or Property Adjusted basis (Worksheet D), Worksheet D. Amend Adjusted Basis of Medical Equipment or Property Sold Schedules (see Form 1040) Seeing-eye dogs, Guide Dog or Other Service Animal Self-employed persons Health coverage tax credit, How To Take the Credit Health insurance costs, Health Insurance Costs for Self-Employed Persons Senior housing, Nursing Home Separate returns Community property states, Community property states. Amend Medical and dental expenses, Separate returns. Amend Separated taxpayers Health coverage tax credit, Legally separated. Amend Medical expenses of child, Child of divorced or separated parents. Amend Service animals, Guide Dog or Other Service Animal Sick leave Used to pay health insurance premiums, Unused Sick Leave Used To Pay Premiums Special education, Special Education Spouse's medical expenses, Spouse Deceased spouse, What if you pay medical expenses of a deceased spouse or dependent? Sterilization, Sterilization Stop-smoking programs, Stop-Smoking Programs Surgery (see Operations) Swimming lessons, Dancing Lessons T Tables and figures Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Amend Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. Amend One policy (Worksheet B), Worksheet B. Amend Excess Reimbursement Includible in Income When You Have Only One Policy Reimbursements, excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Tax help, How To Get Tax Help Teeth Artificial, Artificial Teeth Dental treatment, Dental Treatment Whitening, Teeth Whitening Telephone, Telephone Television, Television Therapy, Therapy Transplants, Transplants Travel and transportation expenses, Transportation Car expenses, Car expenses. Amend Includible expenses, You can include:, Transportation expenses you cannot include. Amend Parking fees and tolls, Car expenses. Amend Trips, Trips TTY/TDD information, How To Get Tax Help Tuition, Tuition V Vasectomy, Vasectomy Veterinary fees, Veterinary Fees Vision correction surgery, Eye Surgery Visually impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Vitamins or minerals, Nutritional Supplements Voluntary Employee's Beneficiary Association (VEBA) Qualified health insurance, Voluntary Employee's Beneficiary Association (VEBA) W Weight-loss programs, Weight-Loss Program, Weight-Loss Program What's new COBRA continuous coverage, What's New Health coverage tax credit, What's New Standard medical mileage rate, What's New Wheelchairs, Wheelchair Wigs, Wig Work expenses Disabled dependent care, Disabled Dependent Care Expenses Impairment-related, Impairment-Related Work Expenses Workers' compensation, Workers' compensation. Amend Worksheets Capital expenses (Worksheet A), Capital expense worksheet. Amend Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Amend Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. Amend One policy (Worksheet B), Worksheet B. Amend Excess Reimbursement Includible in Income When You Have Only One Policy X X-rays, X-ray Prev  Up     Home   More Online Publications