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File A 1040ez

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File A 1040ez

File a 1040ez Index Symbols 30% Tax, The 30% Tax , Residents of Canada or Mexico engaged in transportation-related employment. File a 1040ez , Students, teachers, and researchers. File a 1040ez A Accuracy-related penalties, Accuracy-related penalty. File a 1040ez Additional Medicare Tax, Additional Medicare Tax. File a 1040ez , Additional Medicare Tax. File a 1040ez Adoption credit Dual-status alien, Adoption credit. File a 1040ez Nonresident alien, Adoption credit. File a 1040ez Resident alien, Adoption credit. File a 1040ez Agricultural workers, Agricultural workers. File a 1040ez , Agricultural Workers Alien Nonresident, Nonresident Aliens, Nonresident Aliens, Nonresident Aliens Resident, Resident Aliens, Resident Aliens, Resident Aliens Alien status, employer notification of, Notification of Alien Status Alternative minimum tax, Alternative minimum tax. File a 1040ez Amended returns, Amended Returns and Claims for Refund American Samoa, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. File a 1040ez S. File a 1040ez possessions. File a 1040ez , Bona Fide Residents of American Samoa or Puerto Rico Annuities Income, Income from certain annuities. File a 1040ez Source rule, Pensions and Annuities Asset-use test, Asset-use test. File a 1040ez Assistance (see Tax help) Athletes, professional, Professional athletes. File a 1040ez Awards, Scholarships, Grants, Prizes, and Awards B Basis of property, Depreciable property. File a 1040ez Beneficiary of estate or trust, Beneficiary of an estate or trust. File a 1040ez Business expenses, ordinary and necessary, Ordinary and necessary business expenses. File a 1040ez Business operations, Business operations. File a 1040ez Business profits and losses and sales transactions, Business Profits and Losses and Sales Transactions Business, U. File a 1040ez S. File a 1040ez , Trade or Business in the United States Business-activities test, Business-activities test. File a 1040ez C Canada Commuters, Regular commuters from Canada or Mexico. File a 1040ez Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). File a 1040ez Residents of, Residents of Mexico or Canada or U. File a 1040ez S. File a 1040ez nationals. File a 1040ez Social security benefits, Special Rule for Canadian and German Social Security Benefits Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. File a 1040ez Withholding tax, U. File a 1040ez S. File a 1040ez nationals or residents of Canada, Mexico, or South Korea. File a 1040ez Capital assets, sales or exchanges, Sales or Exchanges of Capital Assets Casualty and theft losses, Casualty and theft losses. File a 1040ez Central withholding agreements, Central withholding agreements. File a 1040ez Charitable contributions, Charitable contributions. File a 1040ez Child and dependent care credit Dual-status alien, Child and dependent care credit. File a 1040ez Nonresident alien, Child and dependent care credit. File a 1040ez Resident alien, Child and dependent care credit. File a 1040ez Child tax credit Resident alien, Child tax credit. File a 1040ez , Child tax credit. File a 1040ez , Child tax credit. File a 1040ez Claims for refund, Amended Returns and Claims for Refund Closer connection, Closer Connection to a Foreign Country Commodities, trading in, Trading in stocks, securities, and commodities. File a 1040ez Community income, Community Income Commuters from Canada or Mexico, Regular commuters from Canada or Mexico. File a 1040ez Compensation for labor or personal services Geographical basis, Geographical Basis Contingent interest, Contingent interest. File a 1040ez Credit for the elderly or the disabled Dual-status alien, 6) Tax credits. File a 1040ez Resident alien, Credit for the elderly or the disabled. File a 1040ez Credits against tax Child and dependent care credit, Child and dependent care credit. File a 1040ez , Child and dependent care credit. File a 1040ez Child tax credit, Child tax credit. File a 1040ez , Child tax credit. File a 1040ez , Child tax credit. File a 1040ez Credit for the elderly or the disabled, 6) Tax credits. File a 1040ez Dual-status alien, Credits Earned income credit, Earned income credit. File a 1040ez , 6) Tax credits. File a 1040ez Education credits, Education credits. File a 1040ez , Education credits. File a 1040ez , 6) Tax credits. File a 1040ez Excess social security tax withheld, Excess social security tax withheld. File a 1040ez Foreign tax credit, Foreign tax credit. File a 1040ez , Foreign tax credit. File a 1040ez Hope credit, Education credits. File a 1040ez , Education credits. File a 1040ez Lifetime learning credit, Education credits. File a 1040ez , Education credits. File a 1040ez Retirement savings contributions, Retirement savings contributions credit. File a 1040ez , Retirement savings contributions credit. File a 1040ez , Retirement savings contributions credit. File a 1040ez Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. File a 1040ez Tax withheld at source, Tax withheld at the source. File a 1040ez Tax withheld on partnership income, Tax withheld on partnership income. File a 1040ez Withholding from wages, Withholding from wages. File a 1040ez Crew members Alien status, Crew members. File a 1040ez Compensation, Crew members. File a 1040ez Currency, transporting, Other Forms You May Have To File D Days of presence, Days of Presence in the United States De minimis presence, De minimis presence. File a 1040ez Deductions, Deductions, Itemized Deductions Departure permit, When to get a sailing or departure permit. File a 1040ez Depreciable property, Depreciable property. File a 1040ez Diplomats (see Foreign government employees) Direct economic relationship, Personal Service Income Disclosure statement, Disclosure statement. File a 1040ez Dividends, U. File a 1040ez S. File a 1040ez source income, Dividends Dual-status aliens, Dual-Status Aliens Dual-status tax year, Dual-Status Aliens, Dual-Status Tax Year Child care credit, Child and dependent care credit. File a 1040ez Computation of tax, How To Figure Tax Credit for the elderly or the disabled, 6) Tax credits. File a 1040ez Earned income credit, 6) Tax credits. File a 1040ez Education credit, 6) Tax credits. File a 1040ez Exemptions, 2) Exemptions. File a 1040ez Foreign tax credit, Foreign tax credit. File a 1040ez Forms to file, Forms To File Head of household. File a 1040ez , 3) Head of household. File a 1040ez Income subject to tax, Income Subject to Tax Joint return, 4) Joint return. File a 1040ez Residency ending date, Dual-Status Aliens Residency starting date, Dual-Status Aliens Restrictions, Restrictions for Dual-Status Taxpayers Standard deduction, 1) Standard deduction. File a 1040ez Tax rates, 5) Tax rates. File a 1040ez When and where to file, When and Where To File E Earned income credit Dual-status alien, 6) Tax credits. File a 1040ez Nonresident alien, Earned income credit. File a 1040ez Resident alien, Earned income credit. File a 1040ez Education credits Dual-status alien, 6) Tax credits. File a 1040ez Nonresident alien, Education credits. File a 1040ez Resident alien, Education credits. File a 1040ez Effectively connected income, Effectively Connected Income Foreign income, Foreign Income Investment income, Investment Income Pensions, Pensions. File a 1040ez Real property gain or loss, Real Property Gain or Loss Real property income choice, Income From Real Property Tax on, Tax on Effectively Connected Income Transportation income, Transportation Income Employees of foreign governments, Employees of foreign governments. File a 1040ez Employees of international organizations, Employees of international organizations. File a 1040ez Employees, household, Household employees. File a 1040ez Employees, withholding exemption under tax treaty, Employees and independent contractors. File a 1040ez Employer identification number, Employer identification number (EIN). File a 1040ez Estate, beneficiary, Beneficiary of an estate or trust. File a 1040ez Estimated tax, Paying Tax Through Withholding or Estimated Tax , Estimated Tax Form 1040-ES (NR) Excess social security tax, Excess social security tax withheld. File a 1040ez Exchange visitors, Exchange Visitors Income from foreign employer, Students and exchange visitors. File a 1040ez Social security and Medicare taxes, Students and Exchange Visitors Exclusions from gross income, Exclusions From Gross Income Annuities, Income from certain annuities. File a 1040ez Compensation from a foreign employer, Students and exchange visitors. File a 1040ez Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Students and exchange visitors, Students and exchange visitors. File a 1040ez Treaty income, Income affected by treaties. File a 1040ez , Treaty Income Exempt individual, Exempt individual. File a 1040ez Exemption from withholding Employees, Employees and independent contractors. File a 1040ez Independent contractors, Employees and independent contractors. File a 1040ez Students, teachers, and researchers, Students, teachers, and researchers. File a 1040ez Exemptions Dual-status taxpayer, Exemptions Indian students and business apprentices, Students and business apprentices from India. File a 1040ez Nonresident alien, Exemptions Resident alien, Exemptions Residents of Mexico or Canada, Residents of Mexico or Canada or U. File a 1040ez S. File a 1040ez nationals. File a 1040ez Residents of South Korea, Residents of South Korea. File a 1040ez U. File a 1040ez S. File a 1040ez nationals, Residents of Mexico or Canada or U. File a 1040ez S. File a 1040ez nationals. File a 1040ez Expatriation tax, Expatriation Before June 4, 2004 F Fellowship grant Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Filing requirements, Nonresident Aliens Filing returns, Figuring Your Tax Amended returns, Amended Returns and Claims for Refund Claims for refund, Amended Returns and Claims for Refund Commonwealth of the Northern Mariana Islands, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. File a 1040ez Dual-status taxpayer, Forms To File Estimated tax, When to pay estimated tax. File a 1040ez Form 1040-C, Form 1040-C Form 1040NR, Figuring Your Tax, Nonresident Aliens Form 1040NR-EZ, Figuring Your Tax, Form 1040NR-EZ Form 2063, Form 2063 Guam, Aliens from Guam or the Commonwealth of the Northern Mariana Islands. File a 1040ez Nonresident alien, Figuring Your Tax U. File a 1040ez S. File a 1040ez Virgin Islands, Aliens from the U. File a 1040ez S. File a 1040ez Virgin Islands. File a 1040ez Who must file, Nonresident Aliens Filing status, Filing Status First-year choice, First-Year Choice Fixed or determinable income, Fixed or Determinable Income Foreign country, Foreign country. File a 1040ez Foreign earned income exclusion, Foreign Earned Income and Housing Amount Foreign employer, Employees of foreign persons, organizations, or offices. File a 1040ez , Foreign employer. File a 1040ez Foreign government employees Alien status, Foreign government-related individuals. File a 1040ez Exempt from U. File a 1040ez S. File a 1040ez tax, Employees of Foreign Governments and International Organizations Tax treaty exemption, Employees of Foreign Governments Foreign income subject to U. File a 1040ez S. File a 1040ez tax, Foreign Income Foreign organizations, charitable contributions to, Charitable contributions. File a 1040ez Foreign tax credit Dual-status alien, Foreign tax credit. File a 1040ez Nonresident alien, Foreign tax credit. File a 1040ez Resident alien, Foreign tax credit. File a 1040ez Forms, Form 8843. File a 1040ez 1040-C, Form 1040-C 1040-ES(NR), Estimated Tax Form 1040-ES (NR) 1040NR, Nonresident Aliens 1040NR-EZ, Form 1040NR-EZ 1040X, Amended Returns and Claims for Refund 1042-S, Tax Withheld on Real Property Sales 1116, Foreign tax credit. File a 1040ez , Foreign tax credit. File a 1040ez , Foreign tax credit. File a 1040ez 2063, Form 2063 2106, Deductible travel expenses. File a 1040ez 2210, Penalty for failure to pay estimated income tax. File a 1040ez 3903, Moving expenses. File a 1040ez 4563, Residents of American Samoa. File a 1040ez 4790 (see FinCEN 105) 6251, Alternative minimum tax. File a 1040ez 8233, Employees and independent contractors. File a 1040ez 8275, Disclosure statement. File a 1040ez 8288, Credit for tax withheld. File a 1040ez 8288-A, Credit for tax withheld. File a 1040ez 8288-B, Withholding certificates. File a 1040ez 8801, Credit for prior year minimum tax. File a 1040ez 8805, Tax Withheld on Partnership Income, Tax Withheld on Real Property Sales 8833, Effect of Tax Treaties, Resident Aliens 8840, Form 8840. File a 1040ez 8843, Form 8843. File a 1040ez 8854, Reporting requirements. File a 1040ez FinCEN 105, Other Forms You May Have To File W-4, Withholding on Wages, Alternate Withholding Procedure, Form W-4. File a 1040ez W-7, Individual taxpayer identification number (ITIN). File a 1040ez W-8BEN, Income Entitled to Tax Treaty Benefits W-8ECI, Withholding on Pensions W-9, Notification of Alien Status Forms to file Dual-status alien, Forms To File Nonresident aliens, Nonresident Aliens Resident alien, Resident Aliens Sailing permits, Forms To File Free tax services, Free help with your tax return. File a 1040ez G Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing German social security benefits, Special Rule for Canadian and German Social Security Benefits Green card test, Green Card Test H Head of household Nonresident alien, Head of household. File a 1040ez Resident alien, Head of household. File a 1040ez Help (see Tax help) Home, sale of, Gain From the Sale of Your Main Home Household employees, Household employees. File a 1040ez I Identification number, taxpayer Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. File a 1040ez Income Community, Community Income Effectively connected, Effectively Connected Income Exclusions, Exclusions From Gross Income Fixed or determinable, Fixed or Determinable Income Foreign, Foreign Income From real property, Income From Real Property Income affected by treaties, Income affected by treaties. File a 1040ez Interest, Interest Income Investment, Investment Income Personal services, Personal Service Income Reporting, Reporting Your Income Sale of home, Gain From the Sale of Your Main Home Tip, Withholding on Tip Income Income code 28, Gambling Winnings Income from U. File a 1040ez S. File a 1040ez sources, Source of Income Dividends, Dividends Interest, Interest Income Pensions and annuities, Pensions and Annuities Personal property, Personal Property Personal services, Personal Services Real property, Real Property Rents or royalties, Rents or Royalties Independent contractors Withholding exemption under tax treaty, Employees and independent contractors. File a 1040ez Withholding rules, Independent Contractors India, students and business apprentices from Exemptions, Students and business apprentices from India. File a 1040ez Exemptions for spouse and dependents, Students and business apprentices from India. File a 1040ez Standard deduction, Students and business apprentices from India. File a 1040ez Withholding allowances, Students and business apprentices from India. File a 1040ez Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). File a 1040ez Individual taxpayer identification number (ITIN), Individual taxpayer identification number (ITIN). File a 1040ez Intangible property, Intangible property. File a 1040ez Interest Portfolio, Portfolio interest. File a 1040ez , Interest that does not qualify as portfolio interest. File a 1040ez Interest income Contingent, Contingent interest. File a 1040ez Excludable, Interest Income Source rule, Interest Income International organization employees Alien status, Foreign government-related individuals. File a 1040ez Exempt from U. File a 1040ez S. File a 1040ez tax, Employees of Foreign Governments and International Organizations International social security agreements, International Social Security Agreements Interrupted period of residence, Interrupted Period of Residence Inventory, Inventory property. File a 1040ez Investment income, Investment Income Itemized deductions, Itemized Deductions J Job expenses, Job expenses and other miscellaneous deductions. File a 1040ez K Korea, South Exemptions, Residents of South Korea. File a 1040ez , Exemptions Married filing separately, Married nonresident alien. File a 1040ez Qualifying widow filing status, Qualifying widow(er). File a 1040ez Withholding tax, U. File a 1040ez S. File a 1040ez nationals or residents of Canada, Mexico, or South Korea. File a 1040ez L Last year of residency, Last Year of Residency Long-term U. File a 1040ez S. File a 1040ez resident Defined, Long-term resident defined. File a 1040ez Expatriation tax, Long-term resident defined. File a 1040ez Losses Business, Business Profits and Losses and Sales Transactions Capital Assets, Sales or Exchanges of Capital Assets Casualty and theft, Casualty and theft losses. File a 1040ez Of nonresident aliens, Losses. File a 1040ez Real property, Real Property Gain or Loss M Married filing jointly Nonresident alien, Married nonresident alien. File a 1040ez Resident alien, Married filing jointly. File a 1040ez Medical condition, Medical condition. File a 1040ez Medicare tax, Social Security and Medicare Taxes Mexico Commuters, Regular commuters from Canada or Mexico. File a 1040ez Exemptions, Exemptions Personal exemption, Resident Aliens Qualifying widow filing status, Qualifying widow(er). File a 1040ez Residents of, Residents of Mexico or Canada or U. File a 1040ez S. File a 1040ez nationals. File a 1040ez Transportation-related employment, Residents of Canada or Mexico engaged in transportation-related employment. File a 1040ez Withholding tax, U. File a 1040ez S. File a 1040ez nationals or residents of Canada, Mexico, or South Korea. File a 1040ez Miscellaneous deductions, Job expenses and other miscellaneous deductions. File a 1040ez Monetary instruments, transporting, Other Forms You May Have To File Moving expenses, Moving expenses. File a 1040ez Multi-level marketing, Multi-level marketing. File a 1040ez , Multi-level marketing. File a 1040ez Municipal bonds, State and local government obligations. File a 1040ez N National of the United States, Qualifying widow(er). File a 1040ez , 5) Tax rates. File a 1040ez , Withholding on Wages Natural resources (see Real property) Non-registered obligations, Obligations not in registered form. File a 1040ez Nonresident alien, Nonresident Aliens Annuity income, Income from certain annuities. File a 1040ez Business expenses, Ordinary and necessary business expenses. File a 1040ez Casualty and theft losses, Casualty and theft losses. File a 1040ez Charitable contributions, Charitable contributions. File a 1040ez Child care credit, Child and dependent care credit. File a 1040ez Credit for excess social security tax withheld, Excess social security tax withheld. File a 1040ez Credit for income tax withheld, Withholding from wages. File a 1040ez Credit for prior year minimum tax, Credit for prior year minimum tax. File a 1040ez Defined, Nonresident Aliens Earned income credit, Earned income credit. File a 1040ez Education credits, Education credits. File a 1040ez Effectively connected income, tax on, Tax on Effectively Connected Income Filing Form 1040NR, Figuring Your Tax Filing Form 1040NR-EZ, Figuring Your Tax Foreign tax credit, Foreign tax credit. File a 1040ez Gambling winnings, dog or horse racing, Gambling Winnings From Dog or Horse Racing Head of household, Head of household. File a 1040ez How income is taxed, Nonresident Aliens Individual retirement arrangement (IRA), Individual retirement arrangement (IRA). File a 1040ez Interest income, Interest Income Job expenses, Job expenses and other miscellaneous deductions. File a 1040ez Losses, Losses. File a 1040ez Married filing jointly, Married nonresident alien. File a 1040ez Miscellaneous deductions, Job expenses and other miscellaneous deductions. File a 1040ez Moving expenses, Moving expenses. File a 1040ez Personal exemptions, Exemptions Qualifying widow(er), Qualifying widow(er). File a 1040ez Standard deduction, Standard deduction. File a 1040ez State and local income taxes, State and local income taxes. File a 1040ez Students, Nonresident Alien Students Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. File a 1040ez Tax withheld at source, Tax withheld at the source. File a 1040ez Travel expenses, Travel expenses. File a 1040ez Withholding from partnership income, Tax withheld on partnership income. File a 1040ez Withholding tax, Paying Tax Through Withholding or Estimated Tax Nonresident spouse treated as a resident, Nonresident Spouse Treated as a Resident O Obligations Not in registered form, Obligations not in registered form. File a 1040ez Registered, Obligations in registered form. File a 1040ez Original issue discount, Original issue discount (OID). File a 1040ez P Partnership Income, tax withheld on, Tax Withheld on Partnership Income Partnerships, Partnerships. File a 1040ez Payment against U. File a 1040ez S. File a 1040ez tax, Payments Tax withheld at the source, Tax withheld at the source. File a 1040ez Withholding from wages, Tax Withheld Penalties, Penalties. File a 1040ez , Penalties Accuracy-related, Accuracy-related penalty. File a 1040ez Failure to file, Filing late. File a 1040ez Failure to pay, Paying tax late. File a 1040ez Failure to supply taxpayer identification number, Failure to supply taxpayer identification number. File a 1040ez Fraud, Fraud. File a 1040ez Frivolous tax submission, Frivolous tax submission. File a 1040ez Negligence, Negligence or disregard. File a 1040ez Substantial understatement of income tax, Substantial understatement of income tax. File a 1040ez Penalty for failure to pay estimated income tax, Penalty for failure to pay estimated income tax. File a 1040ez Penalty on early withdrawal of savings, Penalty on early withdrawal of savings. File a 1040ez Pensions, Pensions. File a 1040ez Source rule, Pensions and Annuities Withholding on, Withholding on Pensions Personal exemption Prorating, Personal exemption. File a 1040ez Withholding allowance, Allowance for Personal Exemption Personal property, Personal Property Personal services income Connected with U. File a 1040ez S. File a 1040ez business, Personal Service Income Paid by foreign employer, Services Performed for Foreign Employer Source rule, Personal Services Tax treaty exemption, Personal Services Withholding on wages, Withholding on Wages Portfolio interest, Portfolio interest. File a 1040ez , Interest that does not qualify as portfolio interest. File a 1040ez Prizes, Scholarships, Grants, Prizes, and Awards Professional athletes, Professional athletes. File a 1040ez Property Depreciable, Depreciable property. File a 1040ez Intangible, Intangible property. File a 1040ez Inventory, Inventory property. File a 1040ez Personal, Personal Property Real, Real Property, Real Property Gain or Loss Protective return, Protective return. File a 1040ez Publications (see Tax help) Puerto Rico, residents of, Aliens From American Samoa or Puerto Rico, Special rules for aliens from certain U. File a 1040ez S. File a 1040ez possessions. File a 1040ez , Bona Fide Residents of American Samoa or Puerto Rico, Residents of American Samoa and Puerto Rico. File a 1040ez Q Qualified investment entity Distributions paid by, Qualified investment entities. File a 1040ez R Railroad retirement benefits, Social Security Benefits, Social security and railroad retirement benefits. File a 1040ez Real estate (see Real property) Real property Definition, Real Property Income from, Income From Real Property Natural resources, Natural resources. File a 1040ez Sale or exchange of, Real Property Gain or Loss Source rule, Real Property Tax withheld on sale of, Tax Withheld on Real Property Sales U. File a 1040ez S. File a 1040ez real property interest, U. File a 1040ez S. File a 1040ez real property interest. File a 1040ez Real property income, Real property income. File a 1040ez Refunds, claims for, Amended Returns and Claims for Refund Registered obligations, Obligations in registered form. File a 1040ez Rents, Rents or Royalties Researchers, wage withholding exemption under tax treaty, Students, teachers, and researchers. File a 1040ez , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Residence, interrupted, Interrupted Period of Residence Residency First year, First Year of Residency Last year, Last Year of Residency Starting date, Residency starting date under substantial presence test. File a 1040ez Termination date, Last Year of Residency Tests, Resident Aliens Resident alien, Resident Aliens Child tax credit, Child tax credit. File a 1040ez , Child tax credit. File a 1040ez , Child tax credit. File a 1040ez Defined, Resident Aliens Education credits, Education credits. File a 1040ez Head of household, Head of household. File a 1040ez Married filing jointly, Married filing jointly. File a 1040ez Qualifying widow(er), Qualifying widow(er). File a 1040ez Resident alien status, choosing, Choosing Resident Alien Status Retirement savings contributions credit Dual-status alien, Retirement savings contributions credit. File a 1040ez Nonresident alien, Retirement savings contributions credit. File a 1040ez Resident alien, Retirement savings contributions credit. File a 1040ez Royalties, Rents or Royalties S Sailing permits, departing aliens Aliens not requiring, Aliens Not Required To Obtain Sailing or Departure Permits Bond furnished, insuring tax payment, Paying Taxes and Obtaining Refunds Form 1040-C, Form 1040-C Form 2063, Form 2063 Forms to file, Forms To File When to get, When to get a sailing or departure permit. File a 1040ez Where to get, Where to get a sailing or departure permit. File a 1040ez Salary (see Personal services income) Sale of home, income from, Gain From the Sale of Your Main Home Sales or exchanges, capital assets, Sales or Exchanges of Capital Assets Scholarship Excludable, Scholarships and Fellowship Grants Source rule, Scholarships, Grants, Prizes, and Awards Withholding tax, Withholding on Scholarships and Fellowship Grants Securities, trading in, Trading in stocks, securities, and commodities. File a 1040ez Self-employed retirement plans, Self-employed SEP, SIMPLE, and qualified retirement plans. File a 1040ez Self-employment tax, Self-Employment Tax Social security benefits Dual-status alien, Social security and railroad retirement benefits. File a 1040ez Nonresident alien, Social Security Benefits Social security number, Social security number (SSN). File a 1040ez Social security tax Credit for excess tax withheld, Social Security and Medicare Taxes Excess withheld, Excess social security tax withheld. File a 1040ez Foreign students and exchange visitors, Students and Exchange Visitors International agreements, International Social Security Agreements Self-employment tax, Self-Employment Tax Totalization agreements, International Social Security Agreements Withheld in error, Refund of Taxes Withheld in Error Source of compensation for labor or personal services Alternative basis, Alternative Basis Multi-year compensation, Multi-year compensation. File a 1040ez Time basis, Time Basis Source of income, Source of Income Standard deduction, Standard deduction. File a 1040ez State and local income taxes, State and local income taxes. File a 1040ez Stocks, trading in, Trading in stocks, securities, and commodities. File a 1040ez Student loan interest expense, Student loan interest expense. File a 1040ez Students Alien status, Students. File a 1040ez Engaged in U. File a 1040ez S. File a 1040ez business, Students and trainees. File a 1040ez Fellowship grant, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Income from foreign employer, Students and exchange visitors. File a 1040ez Scholarship, Scholarships, Grants, Prizes, and Awards, Withholding on Scholarships and Fellowship Grants Social security and Medicare taxes, Students and Exchange Visitors Tax treaty exemption, Students, Apprentices, and Trainees Wage withholding exemption under tax treaty, Students, teachers, and researchers. File a 1040ez , Appendix A—Tax Treaty Exemption Procedure for Students Students and business apprentices from India, Students and business apprentices from India. File a 1040ez , Students and business apprentices from India. File a 1040ez , Students and business apprentices from India. File a 1040ez , Students and business apprentices from India. File a 1040ez Substantial presence test, Substantial Presence Test T Tax credits and payments Nonresident aliens, Nonresident Aliens Resident aliens, Tax Credits and Payments Tax help, How To Get Tax Help Tax home, Tax home. File a 1040ez , Tax home. File a 1040ez Tax paid on undistributed long-term capital gains, Tax paid on undistributed long-term capital gains. File a 1040ez Tax treaties Benefits, Treaty Income, Some Typical Tax Treaty Benefits Capital gains, Capital Gains Effect of, Effect of Tax Treaties Employees of foreign governments, Employees of Foreign Governments Exclusions from income, Income affected by treaties. File a 1040ez Income affected by, Income affected by treaties. File a 1040ez Reporting benefits claimed, Reporting Treaty Benefits Claimed Teachers and professors, Teachers, Professors, and Researchers Trainees, students, and apprentices, Students, Apprentices, and Trainees Tax Treaties Income entitled to benefits, Income Entitled to Tax Treaty Benefits Tax year, Tax Year, Tax Year Tax, expatriation, Expatriation Before June 4, 2004 Tax, transportation, Transportation Tax Taxpayer identification number Defined, Identification Number Penalty for failure to supply, Failure to supply taxpayer identification number. File a 1040ez Teachers Alien status, Teachers and trainees. File a 1040ez Tax treaty exemption, Teachers, Professors, and Researchers Wage withholding exemption under tax treaty, Students, teachers, and researchers. File a 1040ez , Appendix B—Tax Treaty Exemption Procedure for Teachers and Researchers Tie-breaker rule, Effect of Tax Treaties Tip income, Withholding on Tip Income Totalization agreements, International Social Security Agreements Trade or business, U. File a 1040ez S. File a 1040ez , Trade or Business in the United States Beneficiary of estate or trust, Beneficiary of an estate or trust. File a 1040ez Business operations, Business operations. File a 1040ez Income from U. File a 1040ez S. File a 1040ez sources, Effectively Connected Income Partnerships, Partnerships. File a 1040ez Personal services, Personal Services Students and trainees, Students and trainees. File a 1040ez Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. File a 1040ez Trading in stocks, securities, and commodities, Trading in stocks, securities, and commodities. File a 1040ez Trainees, Teachers and trainees. File a 1040ez , Students and trainees. File a 1040ez Transportation income Connected with U. File a 1040ez S. File a 1040ez business, Transportation Income Source rule, Transportation Income Transportation of currency or monetary instruments, Other Forms You May Have To File Transportation tax, Transportation Tax Transportation-related employment, residents of Canada or Mexico, Residents of Canada or Mexico engaged in transportation-related employment. File a 1040ez Travel expenses, Travel expenses. File a 1040ez Treaties, income affected by, Income affected by treaties. File a 1040ez Treaty benefits for resident aliens, Resident Aliens Treaty benefits, reporting benefits claimed, Reporting Treaty Benefits Claimed Trust, beneficiary, Beneficiary of an estate or trust. File a 1040ez TTY/TDD information, How To Get Tax Help U U. File a 1040ez S Virgin Islands, residents of Withholding on wages, Residents of the U. File a 1040ez S. File a 1040ez Virgin Islands. File a 1040ez U. File a 1040ez S. File a 1040ez national, Qualifying widow(er). File a 1040ez , 5) Tax rates. File a 1040ez , Withholding on Wages U. File a 1040ez S. File a 1040ez real property holding corporation, U. File a 1040ez S. File a 1040ez real property holding corporation. File a 1040ez U. File a 1040ez S. File a 1040ez real property interest, U. File a 1040ez S. File a 1040ez real property interest. File a 1040ez U. File a 1040ez S. File a 1040ez tax-exempt income, expenses allocable to, Expenses allocable to U. File a 1040ez S. File a 1040ez tax-exempt income. File a 1040ez U. File a 1040ez S. File a 1040ez Virgin Islands, residents of Where to file, Aliens from the U. File a 1040ez S. File a 1040ez Virgin Islands. File a 1040ez W Wages (see Personal services income) Wages exempt from withholding, Wages Exempt From Withholding Wages, withholding on, Withholding on Wages Waiver of filing deadline, Waiver of filing deadline. File a 1040ez When to file, When To File, When to file for deductions and credits. File a 1040ez Where to file, When To File Who must file, Nonresident Aliens Withholding, Paying Tax Through Withholding or Estimated Tax , Withholding From Other Income Withholding tax Allowance for personal exemption, Allowance for Personal Exemption Central withholding agreements, Central withholding agreements. File a 1040ez Notification of alien status, Notification of Alien Status On sale of real property, Withholding of tax. File a 1040ez Pensions, Withholding on Pensions Puerto Rico, residents of, Residents of American Samoa and Puerto Rico. File a 1040ez Real property sales, Tax Withheld on Real Property Sales Residents of Canada, Mexico, or South Korea, U. File a 1040ez S. File a 1040ez nationals or residents of Canada, Mexico, or South Korea. File a 1040ez Scholarships and grants, Withholding on Scholarships and Fellowship Grants Social security taxes, Social Security and Medicare Taxes Tax treaty benefits, Income Entitled to Tax Treaty Benefits Tip income, Withholding on Tip Income U. File a 1040ez S. File a 1040ez nationals, U. File a 1040ez S. File a 1040ez nationals or residents of Canada, Mexico, or South Korea. File a 1040ez U. File a 1040ez S. File a 1040ez Virgin Islands, residents of, Residents of the U. File a 1040ez S. File a 1040ez Virgin Islands. File a 1040ez Wages, Withholding on Wages Wages exempt from, Wages Exempt From Withholding Where to report on the return, Tax Withheld Withholding from compensation, Withholding From Compensation Prev  Up     Home   More Online Publications
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HHS-TIPS Fraud Hotline

The mission of the Office of Inspector General (OIG) is to protect the integrity of HHS programs, as well as the health and welfare of the beneficiaries of those programs.

Contact the Agency or Department

Website: HHS-TIPS Fraud Hotline

Address: Attn: HOTLINE
PO Box 23489

Washington, DC 20026

Toll-free: 1-800-447-8477

TTY: 1-800-377-4950

The File A 1040ez

File a 1040ez Index A Additional Medicare Tax, What's New for 2013, What's New, Employment Taxes, Additional Medicare Tax. File a 1040ez Advertising, Advertising expenses. File a 1040ez Amortization Anti-abuse rule, Anti-abuse rule. File a 1040ez Anti-churning rules, Anti-Churning Rules Atmospheric pollution control facilities, Pollution Control Facilities Corporate organization costs, Costs of Organizing a Corporation Dispositions of section 197 intangibles, Disposition of Section 197 Intangibles Experimental costs, Research and Experimental Costs Geological and geophysical costs, Geological and Geophysical Costs How to deduct, How To Deduct Amortization Incorrect amount deducted, Incorrect Amount of Amortization Deducted Partnership organization costs, Costs of Organizing a Partnership Pollution control facilities, Pollution Control Facilities Reforestation costs, Reforestation Costs Reforestation expenses, Reforestation Costs Related person, Related person. File a 1040ez Research costs, Research and Experimental Costs Section 197 intangibles defined, Section 197 Intangibles Defined Start-up costs, Business Start-Up Costs Starting a businesscosts, Starting a Business Anticipated liabilities, Anticipated liabilities. File a 1040ez Assessments, local, Taxes for local benefits. File a 1040ez Assistance (see Tax help) At-risk limits, At-risk limits. File a 1040ez Attorney fees, Legal and professional fees. File a 1040ez Awards, Achievement awards. File a 1040ez , Length-of-service award. File a 1040ez , Safety achievement award. File a 1040ez B Bad debts Defined, Definition of Business Bad Debt How to treat, How To Claim a Business Bad Debt Recovery, Recovery of a Bad Debt Types of, Types of Business Bad Debts When worthless, When a Debt Becomes Worthless Bonuses Employee, Bonuses Royalties, Bonuses and advanced royalties. File a 1040ez Bribes, Bribes and kickbacks. File a 1040ez Business Assets, Business Assets Books and records, Business books and records, etc. File a 1040ez Meal expenses, Meals and Entertainment Use of car, Business use of your car. File a 1040ez , Car and truck expenses. File a 1040ez Use of home, Business use of your home. File a 1040ez C Campaign contribution, Political contributions. File a 1040ez Capital expenses, Capital Expenses, Capital versus Deductible Expenses Capitalization of interest, Capitalization of Interest Car allowance, Car allowance. File a 1040ez Car and truck expenses, Car and truck expenses. File a 1040ez Carrying charges, Carrying Charges Charitable contributions, Charitable contributions. File a 1040ez Circulation costs, newspapers and periodicals, Circulation Costs Club dues, Club dues and membership fees. File a 1040ez Comments on publication, Comments and suggestions. File a 1040ez Commitment fees, Commitment fees or standby charges. File a 1040ez Computer software, Computer software. File a 1040ez Constant-yield method, OID, Constant-yield method. File a 1040ez Contested liability, Contested liability. File a 1040ez Contributions Charitable, Charitable contributions. File a 1040ez Political, Political contributions. File a 1040ez Copyrights, Patents, copyrights, etc. File a 1040ez Cost depletion, Cost Depletion Cost of getting lease, Cost of Getting a Lease, Getting a Lease Cost of goods sold, Cost of Goods Sold Cost recovery, Cost recovery. File a 1040ez Covenant not to compete, Covenant not to compete. File a 1040ez Credit card convenience fees, Credit card convenience fees. File a 1040ez D De minimis OID, De minimis OID. File a 1040ez Debt-financed distributions, Debt-financed distribution. File a 1040ez Definitions Business bad debt, Definition of Business Bad Debt Necessary expense, What Can I Deduct? Ordinary expense, What Can I Deduct? Section 197 intangibles, Section 197 Intangibles Defined Demolition expenses, Demolition expenses or losses. File a 1040ez Depletion Mineral property, Mineral Property Oil and gas wells, Oil and Gas Wells Percentage table, Mines and other natural deposits. File a 1040ez Timber, Timber Who can claim, Who Can Claim Depletion? Depreciation (see Cost recovery) Development costs, miners, Development Costs Disabled, improvements for, Barrier Removal Costs Drilling and development costs, Intangible Drilling Costs Dues, membership, Club dues and membership fees. File a 1040ez E Economic interest, Who Can Claim Depletion? Economic performance, Economic performance. File a 1040ez Education expenses, Education Expenses, Education expenses. File a 1040ez Elderly, improvements for, Barrier Removal Costs Employee benefit programs, Employee benefit programs. File a 1040ez Employment taxes, Employment Taxes Entertainment, Reimbursement of Travel, Meals, and Entertainment Excise taxes, Excise taxes. File a 1040ez Experimentation costs, Research and Experimental Costs, Research and Experimental Costs Exploration costs, Exploration Costs F Fees Commitment, Commitment fees or standby charges. File a 1040ez Legal and professional, Legal and professional fees. File a 1040ez Regulatory, Licenses and regulatory fees. File a 1040ez Tax return preparation, Tax preparation fees. File a 1040ez Fines, Penalties and fines. File a 1040ez Forgone, Forgone interest. File a 1040ez Forgone interest, Forgone interest. File a 1040ez Form 3115, Form 3115. File a 1040ez , Changing Your Accounting Method 4562, How To Deduct Amortization 5213, Using the presumption later. File a 1040ez 8826, Disabled access credit. File a 1040ez 8885, Health coverage tax credit. File a 1040ez T, Form T. File a 1040ez Franchise, Franchise, trademark, or trade name. File a 1040ez , Franchise, trademark, trade name. File a 1040ez Franchise taxes, Franchise taxes. File a 1040ez Free tax services, Free help with your tax return. File a 1040ez Fringe benefits, Fringe Benefits Fuel taxes, Fuel taxes. File a 1040ez G Gas wells, Natural Gas Wells Geological and geophysical costs Development, oil and gas, Geological and Geophysical Costs Exploration, oil and gas, Geological and Geophysical Costs Geothermal wells, Intangible Drilling Costs, Mines and Geothermal Deposits Gifts, nominal value, Gifts of nominal value. File a 1040ez Going into business, Going Into Business, Starting a Business Goodwill, Goodwill. File a 1040ez Gross income, not-for-profit activity, Gross Income H Health insurance, deduction for self-employed, Self-Employed Health Insurance Deduction Heating equipment, Heating equipment. File a 1040ez Help (see Tax help) Home, business use of, Business use of your home. File a 1040ez I Impairment-related expenses, Impairment-related expenses. File a 1040ez Improvements, Improvements By lessee, Improvements by Lessee For disabled and elderly, Barrier Removal Costs Income taxes, Income Taxes Incorrect amount of amortization deducted, Incorrect Amount of Amortization Deducted Insurance Capitalized premiums, Capitalized Premiums Deductible premiums, Deductible Premiums Nondeductible premiums, Nondeductible Premiums Self-employed individuals, Self-Employed Health Insurance Deduction Intangible drilling costs, Intangible Drilling Costs Intangibles, amortization, Section 197 Intangibles Interest, Forgone interest. File a 1040ez Allocation of, Allocation of Interest Below-market, Below-Market Loans Business expense for, Interest Capitalized, Capitalized interest. File a 1040ez , Capitalization of Interest Carrying charge, Carrying Charges Deductible, Interest You Can Deduct Life insurance policies, Interest on loans with respect to life insurance policies. File a 1040ez Not deductible, Interest You Cannot Deduct Refunds of, Refunds of interest. File a 1040ez When to deduct, When To Deduct Interest Internet-related expenses, Internet-related expenses. File a 1040ez Interview expenses, Interview expense allowances. File a 1040ez K Key person, Who is a key person? Kickbacks, Bribes and kickbacks. File a 1040ez L Leases Canceling, Canceling a lease. File a 1040ez Cost of getting, Cost of Getting a Lease, Getting a Lease Improvements by lessee, Improvements by Lessee Leveraged, Leveraged leases. File a 1040ez Mineral, Bonuses and advanced royalties. File a 1040ez Oil and gas, Bonuses and advanced royalties. File a 1040ez Sales distinguished, Lease or purchase. File a 1040ez Taxes on, Taxes on Leased Property Legal and professional fees, Legal and professional fees. File a 1040ez Licenses, Government-granted license, permit, etc. File a 1040ez , Licenses and regulatory fees. File a 1040ez Life insurance coverage, Life insurance coverage. File a 1040ez Limit on deductions, Not-for-Profit Activities Line of credit, Line of credit (continuous borrowings). File a 1040ez Loans Below-market interestrate, Below-Market Loans Discounted, Discounted loan. File a 1040ez Loans or Advances, Loans or Advances Lobbying expenses, Lobbying expenses. File a 1040ez Long-term care insurance, Qualified long-term care insurance. File a 1040ez Losses, Limits on losses. File a 1040ez , Not-for-Profit Activities At-risk limits, At-risk limits. File a 1040ez Net operating, Net operating loss. File a 1040ez Passive activities, Passive activities. File a 1040ez M Machinery parts, Machinery parts. File a 1040ez Meals, Reimbursement of Travel, Meals, and Entertainment Meals and entertainment, Meals and Entertainment Meals and lodging, Meals and lodging. File a 1040ez Methods of accounting, When Can I Deduct an Expense? Mining Depletion, Mines and Geothermal Deposits Development costs, Development Costs Exploration costs, Exploration Costs Mortgage, Mortgage. File a 1040ez , Expenses paid to obtain a mortgage. File a 1040ez Moving expenses, machinery, Moving machinery. File a 1040ez N Natural gas, Natural Gas Wells Nonqualifying intangibles, Assets That Are Not Section 197 Intangibles Not-for-profit activities, Not-for-Profit Activities Not-for-profit activity, gross income, Gross Income O Office in home, Business use of your home. File a 1040ez Oil and gas wells Depletion, Oil and Gas Wells Drilling costs, Intangible Drilling Costs Partnerships, Partnerships and S Corporations S corporations, Partnerships and S Corporations Optional safe harbor method, Optional safe harbor method. File a 1040ez Optional write-off method Circulation costs, Optional Write-off of Certain Tax Preferences Experimental costs, Optional Write-off of Certain Tax Preferences Intangible drilling and development costs, Optional Write-off of Certain Tax Preferences Mining exploration and development costs, Optional Write-off of Certain Tax Preferences Research costs, Optional Write-off of Certain Tax Preferences Organization costs Corporate, Costs of Organizing a Corporation Partnership, Costs of Organizing a Partnership Organizational costs, Business Start-Up and Organizational Costs Original issue discount, Original issue discount (OID). File a 1040ez Outplacement services, Outplacement services. File a 1040ez P Passive activities, Passive activities. File a 1040ez Payments in kind, Payments in kind. File a 1040ez Penalties, Prepayment penalty. File a 1040ez Deductible, Penalties and fines. File a 1040ez Nondeductible, Penalties and fines. File a 1040ez Prepayment, Prepayment penalty. File a 1040ez Per diem and car allowances, Per Diem and Car Allowances Percentage depletion, Percentage Depletion Personal property tax, Personal property tax. File a 1040ez Political contributions, Political contributions. File a 1040ez Pollution control facilities, Pollution Control Facilities Prepaid expense, Prepayment. File a 1040ez Extends useful life, Prepayment. File a 1040ez Interest, Prepaid interest. File a 1040ez , Prepaid interest. File a 1040ez Rent, Rent paid in advance. File a 1040ez Prepayment penalty, Prepayment penalty. File a 1040ez Presumption of profit, Not-for-Profit Activities Publications (see Tax help) R Real estate taxes, Real Estate Taxes Recapture Exploration expenses, Recapture of exploration expenses. File a 1040ez Timber property, Recapture. File a 1040ez Recordkeeping, Partnerships and S Corporations Recovery of amount deducted, Recovery of amount deducted (tax benefit rule). File a 1040ez Refiners who cannot claim percentage depletion, Refiners who cannot claim percentage depletion. File a 1040ez Reforestation costs, Reforestation Costs, Reforestation Costs Regulatory fees, Licenses and regulatory fees. File a 1040ez Reimbursements, Reimbursements Business expenses, Reimbursements for Business Expenses Mileage, Per Diem and Car Allowances Nonaccountable plan, Nonaccountable Plans Per diem , Per Diem and Car Allowances Related persons Anti-churning rules, Related person. File a 1040ez Coal or iron ore, Disposal to related person. File a 1040ez Payments to, Related person. File a 1040ez , Related person. File a 1040ez Refiners, Related person. File a 1040ez Unreasonable rent, Unreasonable rent. File a 1040ez Removal, Retired Asset Removal Costs, Barrier Removal Costs Rent expense, capitalizing, Capitalizing Rent Expenses Repairs, Repairs. File a 1040ez Repayments (claim of right), Repayments. File a 1040ez Research costs, Research and Experimental Costs, Research and Experimental Costs Retiree drug subsidy, What's New for 2013, What's New S Sales taxes, Sales tax. File a 1040ez Section 179 expense deduction (see Cost recovery) Self-employed health insurance deduction, Self-Employed Health Insurance Deduction Self-employment tax, Self-employment tax. File a 1040ez Self-insurance, reserve for, Nondeductible Premiums Sick pay, Sick and Vacation Pay Standard meal allowance, Standard meal allowance. File a 1040ez Standard mileage rate, Car allowance. File a 1040ez (see Business use of your car) Standby charges, Commitment fees or standby charges. File a 1040ez Start-up costs, Business Start-Up and Organizational Costs, Business Start-Up Costs Subscriptions, Subscriptions. File a 1040ez Suggestions for publication, Comments and suggestions. File a 1040ez Supplies and materials, Supplies and materials. File a 1040ez T Tax help, How To Get Tax Help Tax preparation fees, Tax preparation fees. File a 1040ez Taxes, Taxes on Leased Property Carrying charge, Carrying Charges Employment, Employment Taxes Excise, Excise taxes. File a 1040ez Franchise, Franchise taxes. File a 1040ez Fuel, Fuel taxes. File a 1040ez Income, Income Taxes Leased property, Taxes on Leased Property Personal property, Personal property tax. File a 1040ez Real estate, Real Estate Taxes Sales, Sales tax. File a 1040ez Unemployment fund, Unemployment fund taxes. File a 1040ez Telephone, Telephone. File a 1040ez Timber, Reforestation Costs, Timber Tools, Tools. File a 1040ez Trademark, trade name, Franchise, trademark, or trade name. File a 1040ez , Franchise, trademark, trade name. File a 1040ez Travel, Reimbursement of Travel, Meals, and Entertainment TTY/TDD information, How To Get Tax Help U Unemployment fund taxes, Unemployment fund taxes. File a 1040ez Unpaid expenses, related person, Related person. File a 1040ez Utilities, Utilities. File a 1040ez V Vacation pay, Sick and Vacation Pay W Wages Property, Property Tests for deducting pay, Tests for Deducting Pay Welfare benefit funds, Welfare benefit funds. File a 1040ez Prev  Up     Home   More Online Publications