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College Student Filing Taxes

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College Student Filing Taxes

College student filing taxes 3. College student filing taxes   Savings Incentive Match Plans for Employees (SIMPLE) Table of Contents Introduction What Is a SIMPLE Plan?Eligible Employees How Are Contributions Made? How Much Can Be Contributed on Your Behalf?Matching contributions less than 3%. College student filing taxes Traditional IRA mistakenly moved to SIMPLE IRA. College student filing taxes When Can You Withdraw or Use Assets?Are Distributions Taxable? Introduction This chapter is for employees who need information about savings incentive match plans for employees (SIMPLE plans). College student filing taxes It explains what a SIMPLE plan is, contributions to a SIMPLE plan, and distributions from a SIMPLE plan. College student filing taxes Under a SIMPLE plan, SIMPLE retirement accounts for participating employees can be set up either as: Part of a 401(k) plan, or A plan using IRAs (SIMPLE IRA). College student filing taxes This chapter only discusses the SIMPLE plan rules that relate to SIMPLE IRAs. College student filing taxes See chapter 3 of Publication 560 for information on any special rules for SIMPLE plans that do not use IRAs. College student filing taxes If your employer maintains a SIMPLE plan, you must be notified, in writing, that you can choose the financial institution that will serve as trustee for your SIMPLE IRA and that you can roll over or transfer your SIMPLE IRA to another financial institution. College student filing taxes See Rollovers and Transfers Exception, later under When Can You Withdraw or Use Assets. College student filing taxes What Is a SIMPLE Plan? A SIMPLE plan is a tax-favored retirement plan that certain small employers (including self-employed individuals) can set up for the benefit of their employees. College student filing taxes See chapter 3 of Publication 560 for information on the requirements employers must satisfy to set up a SIMPLE plan. College student filing taxes A SIMPLE plan is a written agreement (salary reduction agreement) between you and your employer that allows you, if you are an eligible employee (including a self-employed individual), to choose to: Reduce your compensation (salary) by a certain percentage each pay period, and Have your employer contribute the salary reductions to a SIMPLE IRA on your behalf. College student filing taxes These contributions are called salary reduction contributions. College student filing taxes All contributions under a SIMPLE IRA plan must be made to SIMPLE IRAs, not to any other type of IRA. College student filing taxes The SIMPLE IRA can be an individual retirement account or an individual retirement annuity, described in chapter 1. College student filing taxes Contributions are made on behalf of eligible employees. College student filing taxes (See Eligible Employees below. College student filing taxes ) Contributions are also subject to various limits. College student filing taxes (See How Much Can Be Contributed on Your Behalf , later. College student filing taxes ) In addition to salary reduction contributions, your employer must make either matching contributions or nonelective contributions. College student filing taxes See How Are Contributions Made , later. College student filing taxes You may be able to claim a credit for contributions to your SIMPLE plan. College student filing taxes For more information, see chapter 4. College student filing taxes Eligible Employees You must be allowed to participate in your employer's SIMPLE plan if you: Received at least $5,000 in compensation from your employer during any 2 years prior to the current year, and Are reasonably expected to receive at least $5,000 in compensation during the calendar year for which contributions are made. College student filing taxes Self-employed individual. College student filing taxes   For SIMPLE plan purposes, the term employee includes a self-employed individual who received earned income. College student filing taxes Excludable employees. College student filing taxes   Your employer can exclude the following employees from participating in the SIMPLE plan. College student filing taxes Employees whose retirement benefits are covered by a collective bargaining agreement (union contract). College student filing taxes Employees who are nonresident aliens and received no earned income from sources within the United States. College student filing taxes Employees who would not have been eligible employees if an acquisition, disposition, or similar transaction had not occurred during the year. College student filing taxes Compensation. College student filing taxes   For purposes of the SIMPLE plan rules, your compensation for a year generally includes the following amounts. College student filing taxes Wages, tips, and other pay from your employer that is subject to income tax withholding. College student filing taxes Deferred amounts elected under any 401(k) plans, 403(b) plans, government (section 457) plans, SEP plans, and SIMPLE plans. College student filing taxes Self-employed individual compensation. College student filing taxes   For purposes of the SIMPLE plan rules, if you are self-employed, your compensation for a year is your net earnings from self-employment (Schedule SE (Form 1040), Section A, line 4, or Section B, line 6) before subtracting any contributions made to a SIMPLE IRA on your behalf. College student filing taxes   For these purposes, net earnings from self-employment include services performed while claiming exemption from self-employment tax as a member of a group conscientiously opposed to social security benefits. College student filing taxes How Are Contributions Made? Contributions under a salary reduction agreement are called salary reduction contributions. College student filing taxes They are made on your behalf by your employer. College student filing taxes Your employer must also make either matching contributions or nonelective contributions. College student filing taxes Salary reduction contributions. College student filing taxes   During the 60-day period before the beginning of any year, and during the 60-day period before you are eligible, you can choose salary reduction contributions expressed either as a percentage of compensation, or as a specific dollar amount (if your employer offers this choice). College student filing taxes You can choose to cancel the election at any time during the year. College student filing taxes   Salary reduction contributions are also referred to as “elective deferrals. College student filing taxes ”   Your employer cannot place restrictions on the contributions amount (such as by limiting the contributions percentage), except to comply with the salary reduction contributions limit, discussed under How Much Can Be Contributed on Your Behalf, later. College student filing taxes Matching contributions. College student filing taxes   Unless your employer chooses to make nonelective contributions, your employer must make contributions equal to the salary reduction contributions you choose (elect), but only up to certain limits. College student filing taxes See How Much Can Be Contributed on Your Behalf below. College student filing taxes These contributions are in addition to the salary reduction contributions and must be made to the SIMPLE IRAs of all eligible employees (defined earlier) who chose salary reductions. College student filing taxes These contributions are referred to as matching contributions. College student filing taxes   Matching contributions on behalf of a self-employed individual are not treated as salary reduction contributions. College student filing taxes Nonelective contributions. College student filing taxes   Instead of making matching contributions, your employer may be able to choose to make nonelective contributions on behalf of all eligible employees. College student filing taxes These nonelective contributions must be made on behalf of each eligible employee who has at least $5,000 of compensation from your employer, whether or not the employee chose salary reductions. College student filing taxes   One of the requirements your employer must satisfy is notifying the employees that the election was made. College student filing taxes For other requirements that your employer must satisfy, see chapter 3 of Publication 560. College student filing taxes How Much Can Be Contributed on Your Behalf? The limits on contributions to a SIMPLE IRA vary with the type of contribution that is made. College student filing taxes Salary reduction contributions limit. College student filing taxes   Salary reduction contributions (employee-chosen contributions or elective deferrals) that your employer can make on your behalf under a SIMPLE plan are limited to $12,000 for 2013. College student filing taxes The limitation remains at $12,000 for 2014. College student filing taxes If you are a participant in any other employer plans during 2013 and you have elective salary reductions or deferred compensation under those plans, the salary reduction contributions under the SIMPLE plan also are included in the annual limit of $17,500 for 2013 on exclusions of salary reductions and other elective deferrals. College student filing taxes You, not your employer, are responsible for monitoring compliance with these limits. College student filing taxes Additional elective deferrals can be contributed to your SIMPLE plan if: You reached age 50 by the end of 2013, and No other elective deferrals can be made for you to the plan for the year because of limits or restrictions, such as the regular annual limit. College student filing taxes The most that can be contributed in additional elective deferrals to your SIMPLE plan is the lesser of the following two amounts. College student filing taxes $2,500 for 2013, or Your compensation for the year reduced by your other elective deferrals for the year. College student filing taxes The additional deferrals are not subject to any other contribution limit and are not taken into account in applying other contribution limits. College student filing taxes The additional deferrals are not subject to the nondiscrimination rules as long as all eligible participants are allowed to make them. College student filing taxes Matching employer contributions limit. College student filing taxes   Generally, your employer must make matching contributions to your SIMPLE IRA in an amount equal to your salary reduction contributions. College student filing taxes These matching contributions cannot be more than 3% of your compensation for the calendar year. College student filing taxes See Matching contributions less than 3% below. College student filing taxes Example 1. College student filing taxes In 2013, Joshua was a participant in his employer's SIMPLE plan. College student filing taxes His compensation, before SIMPLE plan contributions, was $41,600 ($800 per week). College student filing taxes Instead of taking it all in cash, Joshua elected to have 12. College student filing taxes 5% of his weekly pay ($100) contributed to his SIMPLE IRA. College student filing taxes For the full year, Joshua's salary reduction contributions were $5,200, which is less than the $12,000 limit on these contributions. College student filing taxes Under the plan, Joshua's employer was required to make matching contributions to Joshua's SIMPLE IRA. College student filing taxes Because his employer's matching contributions must equal Joshua's salary reductions, but cannot be more than 3% of his compensation (before salary reductions) for the year, his employer's matching contribution was limited to $1,248 (3% of $41,600). College student filing taxes Example 2. College student filing taxes Assume the same facts as in Example 1 , except that Joshua's compensation for the year was $408,163 and he chose to have 2. College student filing taxes 94% of his weekly pay contributed to his SIMPLE IRA. College student filing taxes In this example, Joshua's salary reduction contributions for the year (2. College student filing taxes 94% × $408,163) were equal to the 2013 limit for salary reduction contributions ($12,000). College student filing taxes Because 3% of Joshua's compensation ($12,245) is more than the amount his employer was required to match ($12,000), his employer's matching contributions were limited to $12,000. College student filing taxes In this example, total contributions made on Joshua's behalf for the year were $24,000 ($12,000 (Joshua's contributions) + $12,000 (matching contributions)), the maximum contributions permitted under a SIMPLE IRA for 2013. College student filing taxes Matching contributions less than 3%. College student filing taxes   Your employer can reduce the 3% limit on matching contributions for a calendar year, but only if: The limit is not reduced below 1%, The limit is not reduced for more than 2 years out of the 5-year period that ends with (and includes) the year for which the election is effective, and Employees are notified of the reduced limit within a reasonable period of time before the 60-day election period during which they can enter into salary reduction agreements. College student filing taxes   For purposes of applying the rule in item (2) in determining whether the limit was reduced below 3% for the year, any year before the first year in which your employer (or a former employer) maintains a SIMPLE IRA plan will be treated as a year for which the limit was 3%. College student filing taxes If your employer chooses to make nonelective contributions for a year, that year also will be treated as a year for which the limit was 3%. College student filing taxes Nonelective employer contributions limit. College student filing taxes   If your employer chooses to make nonelective contributions, instead of matching contributions, to each eligible employee's SIMPLE IRA, contributions must be 2% of your compensation for the entire year. College student filing taxes For 2013, only $255,000 of your compensation can be taken into account to figure the contribution limit. College student filing taxes   Your employer can substitute the 2% nonelective contribution for the matching contribution for a year if both of the following requirements are met. College student filing taxes Eligible employees are notified that a 2% nonelective contribution will be made instead of a matching contribution. College student filing taxes This notice is provided within a reasonable period during which employees can enter into salary reduction agreements. College student filing taxes Example 3. College student filing taxes Assume the same facts as in Example 2 , except that Joshua's employer chose to make nonelective contributions instead of matching contributions. College student filing taxes Because his employer's nonelective contributions are limited to 2% of up to $255,000 of Joshua's compensation, his employer's contribution to Joshua's SIMPLE IRA was limited to $5,100. College student filing taxes In this example, total contributions made on Joshua's behalf for the year were $17,100 (Joshua's salary reductions of $12,000 plus his employer's contribution of $5,100). College student filing taxes Traditional IRA mistakenly moved to SIMPLE IRA. College student filing taxes   If you mistakenly roll over or transfer an amount from a traditional IRA to a SIMPLE IRA, you can later recharacterize the amount as a contribution to another traditional IRA. College student filing taxes For more information, see Recharacterizations in chapter 1. College student filing taxes Recharacterizing employer contributions. College student filing taxes   You cannot recharacterize employer contributions (including elective deferrals) under a SEP or SIMPLE plan as contributions to another IRA. College student filing taxes SEPs are discussed in chapter 2 of Publication 560. College student filing taxes SIMPLE plans are discussed in this chapter. College student filing taxes Converting from a SIMPLE IRA. College student filing taxes   Generally, you can convert an amount in your SIMPLE IRA to a Roth IRA under the same rules explained in chapter 1 under Converting From Any Traditional IRA Into a Roth IRA . College student filing taxes    However, you cannot convert any amount distributed from the SIMPLE IRA during the 2-year period beginning on the date you first participated in any SIMPLE IRA plan maintained by your employer. College student filing taxes When Can You Withdraw or Use Assets? Generally, the same distribution (withdrawal) rules that apply to traditional IRAs apply to SIMPLE IRAs. College student filing taxes These rules are discussed in chapter 1. College student filing taxes Your employer cannot restrict you from taking distributions from a SIMPLE IRA. College student filing taxes Are Distributions Taxable? Generally, distributions from a SIMPLE IRA are fully taxable as ordinary income. College student filing taxes If the distribution is an early distribution (discussed in chapter 1), it may be subject to the additional tax on early distributions. College student filing taxes See Additional Tax on Early Distributions, later. College student filing taxes Rollovers and Transfers Exception Generally, rollovers and trustee-to-trustee transfers are not taxable distributions. College student filing taxes Two-year rule. College student filing taxes   To qualify as a tax-free rollover (or a tax-free trustee-to-trustee transfer), a rollover distribution (or a transfer) made from a SIMPLE IRA during the 2-year period beginning on the date on which you first participated in your employer's SIMPLE plan must be contributed (or transferred) to another SIMPLE IRA. College student filing taxes The 2-year period begins on the first day on which contributions made by your employer are deposited in your SIMPLE IRA. College student filing taxes   After the 2-year period, amounts in a SIMPLE IRA can be rolled over or transferred tax free to an IRA other than a SIMPLE IRA, or to a qualified plan, a tax-sheltered annuity plan (section 403(b) plan), or deferred compensation plan of a state or local government (section 457 plan). College student filing taxes Additional Tax on Early Distributions The additional tax on early distributions (discussed in chapter 1) applies to SIMPLE IRAs. College student filing taxes If a distribution is an early distribution and occurs during the 2-year period following the date on which you first participated in your employer's SIMPLE plan, the additional tax on early distributions is increased from 10% to 25%. College student filing taxes If a rollover distribution (or transfer) from a SIMPLE IRA does not satisfy the 2-year rule, and is otherwise an early distribution, the additional tax imposed because of the early distribution is increased from 10% to 25% of the amount distributed. College student filing taxes Prev  Up  Next   Home   More Online Publications
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Tax Information for Bond Professionals

IRS Revises Form for Tax-Exempt Bonds
IR-2005-12– The IRS today released a revised form used by municipalities and other issuers of tax-exempt bonds to make arbitrage related payments.

Circular 230 Tax Professionals
The Office of Professional Responsibility (OPR) establishes and enforces consistent standards of competence, integrity and conduct for tax professionals enrolled agents, attorneys, CPAs, and other individuals and groups covered by Circular 230.

Index of Applicable Federal Rates (AFRs)
Each month, the IRS provides various prescribed rates for federal income tax purposes. These rates, known as Applicable Federal Rates, or AFRs, are regularly published as Revenue Rulings. The Revenue Rulings containing current and recent-past AFRs are available here in Adobe PDF format.

TEB CPE Texts
A series of articles published by the Service as the Tax Exempt Bonds Continuing Professional Education Technical Instruction Program.

Page Last Reviewed or Updated: 19-Feb-2014

The College Student Filing Taxes

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