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Amendments

Telefile2010 Federal Tax FormsWww Irs Gov EitcHow To Amend A Tax Return 2012Efile 2012 TaxesTax ReturnHow To File 2010 Taxes In 2012Amend 2010 Tax ReturnFiling 2006 Taxes OnlineH&block Com760 State Tax Form 2013Www Irs1040ez ComUs Irs E File FreeTax Form 1040nr Ez2013 Federal Tax Form 1040ez1040aHappens If I Didn't File Taxes Last Year1040 Ez 2012Free H & R Block Tax FilingHow To Amend 2011 Tax Return TurbotaxFile 1040 EzIrsfreefileHow Do I File My 2012 Taxes LateIrs 1040ez File Online2012 1040ez Form1040ez Form And InstructionsAmend A Tax ReturnIncome Tax Forms For 2012File 1040x OnlineIrs Gov Form 1040File 2010 Tax Return TurbotaxEfile Tax Return1040x Site Irs GovAmend Tax Return 2009File Taxes OnlineH R Block 2011 TaxesEfile 2011 Tax ReturnFile 1040ez For FreeCan You File Taxes On UnemploymentAmend 2009 Tax Return

Amendments

Amendments Index A Accrual period, Accrual period. Amendments Acquisition premium, Acquisition premium. Amendments Adjusted issue price, Adjusted issue price. Amendments Assistance (see Tax help) B Backup withholding, Backup Withholding Bearer bonds and coupons, Bearer Bonds and Coupons Brokers (see Information for brokers and other middlemen) C Certificates of deposit, Certificates of Deposit Comments and suggestions, Comments and suggestions. Amendments Contingent payment debt instruments, Contingent Payment Debt Instruments D Debt instrument, Debt instrument. Amendments Debt instruments Long-term, Long-Term Debt Instruments Short-term, Short-Term Obligations Redeemed at Maturity Debt instruments and coupons purchased after 1984, Debt Instruments and Coupons Purchased After 1984 Debt instruments and coupons purchased after July 1, 1982, and before 1985, Debt Instruments and Coupons Purchased After July 1, 1982, and Before 1985 Debt instruments issued after 1954, corporate, Corporate Debt Instruments Issued After 1954 and Before May 28, 1969, and Government Debt Instruments Issued After 1954 and Before July 2, 1982 Debt instruments issued after 1984, Debt Instruments Issued After 1984 Debt instruments issued after July 1, 1982, Debt Instruments Issued After July 1, 1982, and Before 1985 Debt instruments issued after May 27, 1969, corporate, Corporate Debt Instruments Issued After May 27, 1969, and Before July 2, 1982 Debt instruments not on the OID list, Debt Instruments Not on the OID List Debt Instruments on the OID list, Debt Instruments on the OID List Definitions, Definitions Accrual period, Accrual period. Amendments Acquisition premium, Acquisition premium. Amendments Adjusted issue price, Adjusted issue price. Amendments Debt instrument, Debt instrument. Amendments Issue price, Issue price. Amendments Market discount, Market discount. Amendments Original issue discount (OID), Original issue discount (OID). Amendments Premium, Premium. Amendments Qualified stated interest, Qualified stated interest. Amendments Stated redemption price at maturity, Stated redemption price at maturity. Amendments Yield to maturity, Yield to maturity (YTM). Amendments E Electronic payee statements, Electronic payee statements. Amendments F Form 1099-OID, Form 1099-OID. Amendments Free tax services, Free help with your tax return. Amendments H Help (see Tax help) I Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments Information for brokers and other middlemen, Information for Brokers and Other Middlemen Information for owners of OID debt instruments, Information for Owners of OID Debt Instruments Issue price, Issue price. Amendments Issuers of OID debt instruments, Instructions for, Instructions for issuers of OID debt instruments. Amendments L Long-term debt instruments, Long-Term Debt Instruments M Market discount, Market discount. Amendments O OID list, Debt Instruments on, Debt Instruments on the OID List OID on long-term debt instruments, figuring, Figuring OID on Long-Term Debt Instruments OID on stripped bonds and coupons, figuring, Figuring OID on Stripped Bonds and Coupons OID, figuring, Figuring OID. Amendments Using section I, Using Section I. Amendments Using the income tax regulations, Using the income tax regulations. Amendments Original issue discount (OID), Original issue discount (OID). Amendments Owners of OID debt instruments, information for, Information for Owners of OID Debt Instruments P Premium, Premium. Amendments Publications (see Tax help) Q Qualified stated interest, Qualified stated interest. Amendments R REMIC and CDO information reporting requirements, REMIC and CDO information reporting requirements. Amendments S Section I, Section I. Amendments Section II, Section II. Amendments Section III, Section III. Amendments Short-term obligations redeemed at maturity, Short-Term Obligations Redeemed at Maturity Stated redemption price at maturity, Stated redemption price at maturity. Amendments Stripped bonds and coupons, figuring OID, Figuring OID on Stripped Bonds and Coupons Suggestions, Comments and, Comments and suggestions. Amendments T Tax help, How To Get Tax Help Y Yield to maturity, Yield to maturity (YTM). Amendments , Yield to maturity (YTM). Amendments Prev  Up     Home   More Online Publications

Topic 305 - Recordkeeping

Well-organized records make it easier to prepare a tax return and help provide answers if your return is selected for examination, or to prepare a response if you receive an IRS notice.

Records such as receipts, canceled checks, and other documents that support an item of income or a deduction, or a credit appearing on a return must be kept so long as they may become material in the administration of any internal revenue law, which generally will be until the period of limitation expires for that return. For assessment of tax you owe, this generally is 3 years from the date you filed the return. Returns filed before the due date are treated as filed on the due date.

There is no period of limitations to assess tax when a return is fraudulent or when no return is filed. If income that you should have reported is not reported, and it is more than 25% of the gross income shown on the return, the time to assess is 6 years from when the return is filed. For filing a claim for credit or refund, the period to make the claim generally is 3 years from the date the original return was filed (or the due date for filing the return if the return was filed before that date), or 2 years from the date the tax was paid, whichever is later. For filing a claim for an overpayment resulting from a bad debt deduction or a loss from worthless securities the time to make the claim is 7 years from when the return was due.

If you have employees, you must keep all your employment tax records for at least 4 years after the tax becomes due or is paid, whichever is later. For more information, see Publication 15, (Circular E), Employer's Tax Guide.

If you are in business, there is no particular method of bookkeeping you must use. However, you must use a method that clearly and accurately reflects your gross income and expenses. The records should substantiate both your income and expenses. Publication 583, Starting a Business and Keeping Records, and Publication 463, Travel, Entertainment, Gift, and Car Expenses, provide additional information on required documentation for taxpayers with business expenses. Publication 17, Your Federal Income Tax for Individuals, provides more information on recordkeeping requirements for individuals.

Page Last Reviewed or Updated: January 22, 2014

The Amendments

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