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File ez online Index Symbols 1231 property sale, Sale of property interest. File ez online 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. File ez online 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. File ez online 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. File ez online 501(c)(3) organizations, Student loans. File ez online 529 program, Qualified tuition program (QTP). File ez online 83(b) election, How to make the choice. File ez online A Academic health centers Meals and lodging when teaching and research organization, Academic health center. File ez online Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. File ez online Accrual method taxpayers, Prepaid income. File ez online Accrued leave payment At time of retirement or resignation, Accrued leave payment. File ez online Disability retirement, Accrued leave payment. File ez online Activity not for profit, Activity not for profit. File ez online Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. File ez online Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. File ez online Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. File ez online Alien status, waiver of, Waiver of alien status. File ez online Aliens Nonresident, Nonresident aliens. File ez online Alimony, Alimony. File ez online Alternative minimum tax (AMT) Recoveries, refiguring of, Subject to alternative minimum tax. File ez online Stock options, Alternative minimum tax (AMT). File ez online Annuities Charitable gift, Charitable gift annuities. File ez online Railroad retirement, Railroad retirement annuities. File ez online Tax-sheltered, Limit for tax-sheltered annuities. File ez online Archer MSAs, Archer MSA contributions. File ez online , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). File ez online Armed forces, Military Combat zone bonus, Veterans' benefits. File ez online Disability, Disability. File ez online Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. File ez online Qualified reservist distribution, Qualified reservist distribution (QRD). File ez online Rehabilitative program payments, Veterans' benefits. File ez online Retirement pay, Military retirement pay. File ez online Veterans benefits, Veterans' benefits. File ez online Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. File ez online Back pay, award for, Back pay awards. File ez online Backup withholding Barter exchange transactions, Backup withholding. File ez online Bankruptcy Canceled debt not deemed to be income, Excluded debt. File ez online Barter income, Bartering Below-market loans, Below-market loans. File ez online Bequest for services, Bequest for services. File ez online Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. File ez online Black lung benefit payments, Black lung benefit payments. File ez online Bonuses, Bonuses and awards. File ez online , Employee awards or bonuses. File ez online Breach of contract Damages as income, Court awards and damages. File ez online Bribes, Bribes. File ez online Business expenses Reimbursements, Allowances and reimbursements. File ez online Business income, Business and Investment Income, More information. File ez online C Cafeteria plans, Cafeteria plans. File ez online Campaign contributions, Campaign contributions. File ez online Campus lodging, Qualified campus lodging. File ez online , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. File ez online Capital gains Recoveries, Capital gains. File ez online , Capital gains. File ez online Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. File ez online Incentive stock options (ISOs), Incentive stock options (ISOs). File ez online Sale of personal property, Sale of personal items. File ez online Car (see Vehicle, employer-provided) Car pools, Car pools. File ez online Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. File ez online Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. File ez online Catch-up contributions, Catch-up contributions. File ez online , Catch-up contributions. File ez online Charitable gift annuities, Charitable gift annuities. File ez online Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. File ez online Child support payments, Child support payments. File ez online Childcare providers, Childcare providers. File ez online , Food program payments to daycare providers. File ez online Chronic illness, Chronically ill individual. File ez online Accelerated death benefits paid to, Exclusion for chronic illness. File ez online Citizens outside U. File ez online S. File ez online Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. File ez online Clergy, Clergy Coal, Coal and iron ore. File ez online Colleges and universities Faculty lodging, Faculty lodging. File ez online Scholarships and fellowships, Scholarships and fellowships. File ez online Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. File ez online Workers', Workers' Compensation Compensatory damages, Other compensation. File ez online , Court awards and damages. File ez online Constructive receipt of income, Constructively received income. File ez online Copyrights Infringement damages, Court awards and damages. File ez online Royalties, Copyrights and patents. File ez online Corporate directors, Corporate director. File ez online Cost-of-living allowances, Government cost-of-living allowances. File ez online Court awards, Court awards and damages. File ez online (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. File ez online Credits Recoveries, refiguring of unused credits, Unused tax credits. File ez online , Unused tax credits. File ez online Currency transactions, foreign, Foreign currency transactions. File ez online D Damages from lawsuits, Court awards and damages. File ez online Back pay awards, Back pay awards. File ez online Breach of contract, Court awards and damages. File ez online Compensatory damages, Other compensation. File ez online , Court awards and damages. File ez online Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. File ez online Punitive damages, Court awards and damages. File ez online Daycare providers, Childcare providers. File ez online (see also Childcare providers) Food program payments to, Food program payments to daycare providers. File ez online De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. File ez online (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. File ez online Nonrecourse debts, Mortgage relief upon sale or other disposition. File ez online Recourse, Mortgage relief upon sale or other disposition. File ez online Stockholder's, Stockholder debt. File ez online Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. File ez online Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. File ez online , Nonqualified deferred compensation plans of nonqualified entities. File ez online Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. File ez online Differential wage payments, Differential wage payments. File ez online Armed forces, Differential wage payments. File ez online Directors' fees, Corporate director. File ez online Disability Military, Disability. File ez online Pensions, Disability Pensions Workers' compensation, Disability pension. File ez online Person with, Persons with disabilities. File ez online Unemployment compensation, paid as substitute for, Types of unemployment compensation. File ez online Disaster relief Disaster mitigation payments, Disaster mitigation payments. File ez online Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. File ez online Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. File ez online Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. File ez online Mortgage loan for early payment, Discounted mortgage loan. File ez online Dividends Restricted stock, Dividends received on restricted stock. File ez online Divorced taxpayers Stock options exercised incident to divorce, Tax form. File ez online Down payment assistance, Down payment assistance. File ez online E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. File ez online Educational institutions Faculty lodging, Faculty lodging. File ez online Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. File ez online Tax Counseling for the Elderly, Volunteer tax counseling. File ez online Election precinct officials, Election precinct official. File ez online Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. File ez online , Catch-up contributions. File ez online Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. File ez online Increased limit for last 3 years prior to retirement age, Increased limit. File ez online Limit on, Elective Deferrals Reporting by employer, Reporting by employer. File ez online Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. File ez online Emotional distress damages, Emotional distress. File ez online Employee achievement awards, Employee achievement award. File ez online Employee awards or bonuses, Employee awards or bonuses. File ez online Employee compensation, Employee Compensation, Inherited property not substantially vested. File ez online Fringe benefits, Fringe Benefits, Special valuation rules. File ez online Restricted property, Restricted Property, Inherited property not substantially vested. File ez online Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. File ez online Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. File ez online Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. File ez online Employment Abroad, Employment abroad. File ez online Agency fees, Employment agency fees. File ez online Contracts Severance pay for cancellation of, Severance pay. File ez online Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. File ez online Conservation Subsidies, Energy conservation subsidies. File ez online Utility rebates, Utility rebates. File ez online Estate income, Estate and trust income. File ez online Estimated tax Unemployment compensation, Tax withholding. File ez online Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. File ez online Expected inheritance, Expected inheritance. File ez online Expenses paid by another, Expenses paid by another. File ez online Exxon Valdez settlement, Exxon Valdez settlement income. File ez online Eligible retirement plan, Contributions to eligible retirement plan. File ez online Income averaging, Income averaging. File ez online Legal expenses, Legal expenses. File ez online Reporting requirement-statement, Statement. File ez online F Faculty lodging, Faculty lodging. File ez online Fair market value (FMV), Fair market value. File ez online Stock options, Grant of option. File ez online Farming Qualified farm debt, cancellation of, Excluded debt. File ez online Federal employees Accrued leave payment, Accrued leave payment. File ez online Cost-of-living allowances, Government cost-of-living allowances. File ez online Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). File ez online Federal income tax Refunds, Federal income tax refund. File ez online Fees for services, Fees for services. File ez online Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. File ez online FICA withholding Foreign employers, U. File ez online S. File ez online citizens working for in U. File ez online S. File ez online , Social security and Medicare taxes. File ez online Paid by employer, Social security and Medicare taxes paid by employer. File ez online Fiduciaries Fees for services, Fees for services. File ez online , Personal representatives. File ez online Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. File ez online No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. File ez online Nutrition Program for the Elderly, Nutrition Program for the Elderly. File ez online Foreign Currency transactions, Foreign currency transactions. File ez online Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. File ez online Income, Reminders Service, Service-connected disability. File ez online Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. File ez online Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. File ez online Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. File ez online Repayment of commissions paid in advance, Advance commissions and other earnings. File ez online Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. File ez online Personal property rental, reporting income from, Reporting business income and expenses. File ez online Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. File ez online Personal property rental, reporting income from, Reporting business income and expenses. File ez online Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. File ez online Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. File ez online Royalties, Royalties Form 1040A Recoveries, Where to report. File ez online Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. File ez online Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. File ez online Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. File ez online , Estate and trust income. File ez online Form 1065 Partnership return, Partnership return. File ez online Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). File ez online , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. File ez online Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. File ez online , Backup withholding. File ez online Form 1099-C Cancellation of debt, Form 1099-C. File ez online Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. File ez online Form 1099-G State tax refunds, State tax refund. File ez online Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. File ez online Stock options exercised incident to divorce, Tax form. File ez online Form 1099-R Charitable gift annuities, Charitable gift annuities. File ez online Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. File ez online Surrender of life insurance policy for cash, Surrender of policy for cash. File ez online Form 1120-POL Political organizations, Campaign contributions. File ez online Form 1120S S corporation return, S corporation return. File ez online Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. File ez online , Schedule K-1 (Form 1120S). File ez online Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). File ez online Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. File ez online Archer MSAs and long-term care insurance contracts, Archer MSA contributions. File ez online Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. File ez online Form SSA-1099 Social security benefit statement, Form SSA-1099. File ez online Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. File ez online Accrued leave payment at time of retirement or resignation, Accrued leave payment. File ez online Back pay awards, Back pay awards. File ez online Bonuses or awards, Bonuses and awards. File ez online Elective deferrals, reporting by employer, Reporting by employer. File ez online Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. File ez online Stock options from employers, Tax form. File ez online Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. File ez online Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. File ez online Form W-9 Request for taxpayer identification number, Backup withholding. File ez online Foster care, Foster care providers. File ez online Foster Grandparent Program, National Senior Service Corps programs. File ez online Found property, Found property. File ez online Free tax services, Free help with your tax return. File ez online Fringe benefits, Fringe Benefits, Special valuation rules. File ez online Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. File ez online Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. File ez online Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. File ez online Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. File ez online Vehicle, Employer-provided vehicles. File ez online Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. File ez online G Gambling winnings and losses, Gambling winnings. File ez online Gas Royalties from, Oil, gas, and minerals. File ez online Gifts, Gifts and inheritances. File ez online Holiday gifts from employer, Holiday gifts. File ez online Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. File ez online Group-term life insurance Worksheets, Figuring the taxable cost. File ez online , Worksheet 1. File ez online Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. File ez online H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). File ez online Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. File ez online Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). File ez online Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). File ez online Savings account, Health savings accounts (HSA). File ez online Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. File ez online Hobby losses, Hobby losses. File ez online Holding period requirement, Holding period requirement. File ez online Holiday gifts, Holiday gifts. File ez online Holocaust victims restitution, Holocaust victims restitution. File ez online Home, sale of, Sale of home. File ez online Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. File ez online Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). File ez online Income Assigned, Assignment of income. File ez online Business and investment, Business and Investment Income, More information. File ez online Constructive receipt of, Constructively received income. File ez online Estate and trust, Estate and trust income. File ez online Foreign employers, Foreign Employer Illegal, Illegal activities. File ez online Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. File ez online S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. File ez online Indian money account, Indian money account litigation settlement. File ez online Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. File ez online Inherited IRA, Inherited pension or IRA. File ez online Inheritance, Gifts and inheritances. File ez online IRA, Inherited pension or IRA. File ez online Property not substantially vested, Inherited property not substantially vested. File ez online Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. File ez online Insurance Credit card, Credit card insurance. File ez online Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. File ez online Frozen deposits, Interest on frozen deposits. File ez online Mortgage refunds, Mortgage interest refund. File ez online Option on insurance, Interest option on insurance. File ez online Recovery amounts, Interest on recovery. File ez online Savings bond, Interest on qualified savings bonds. File ez online State and local government obligations, Interest on state and local government obligations. File ez online Interference with business operations Damages as income, Court awards and damages. File ez online International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. File ez online Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. File ez online IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. File ez online Itemized deductions Limited, Itemized deductions limited. File ez online Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. File ez online Joint returns Social security benefits or railroad retirement payments, Joint return. File ez online Joint state/local tax return Recoveries, Joint state or local income tax return. File ez online Jury duty pay, Jury duty. File ez online K Kickbacks, Kickbacks. File ez online L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. File ez online Dues, Union benefits and dues. File ez online Strike and lockout benefits, Strike and lockout benefits. File ez online Unemployment benefits paid from, Payments by a union. File ez online Last day of tax year, income received on, Constructively received income. File ez online Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. File ez online Life insurance Employer-owned, Employer-owned life insurance contract. File ez online Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. File ez online Loans, Discounted mortgage loan. File ez online (see also Mortgage) Below-market, Below-market loans. File ez online Student, Student loans. File ez online Lockout benefits, Strike and lockout benefits. File ez online Lodging Campus lodging, Qualified campus lodging. File ez online , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. File ez online Replacement housing payments, Replacement housing payments. File ez online Long-term care insurance, Long-term care coverage. File ez online , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. File ez online Lump-sum distributions Survivor benefits, Lump-sum payments. File ez online M Manufacturer incentive payments, Manufacturer incentive payments. File ez online Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. File ez online Medical Care reimbursements, Reimbursement for medical care. File ez online Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). File ez online Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). File ez online Benefits, Medicare. File ez online Tax paid by employer, Social security and Medicare taxes paid by employer. File ez online Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. File ez online Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. File ez online 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. File ez online Discounted loan, Discounted mortgage loan. File ez online Interest refund, Mortgage interest refund. File ez online Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). File ez online Relief, Mortgage relief upon sale or other disposition. File ez online Motor vehicle, employer-provided, Employer-provided vehicles. File ez online Moving expenses Reimbursements, Allowances and reimbursements. File ez online , Moving expense reimbursements. File ez online MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). File ez online N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. File ez online National Senior Service Corps, National Senior Service Corps programs. File ez online No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. File ez online Nobel prize, Pulitzer, Nobel, and similar prizes. File ez online Nonrecourse debt, Mortgage relief upon sale or other disposition. File ez online Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. File ez online Notary fees, Notary public. File ez online Notes received for services, Note received for services. File ez online Nutrition Program for the Elderly, Nutrition Program for the Elderly. File ez online O Oil Royalties from, Oil, gas, and minerals. File ez online Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). File ez online Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. File ez online Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. File ez online Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. File ez online Royalties, Copyrights and patents. File ez online Peace Corps, Peace Corps. File ez online Pensions Clergy, Pension. File ez online Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. File ez online Military, Military retirement pay. File ez online Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. File ez online Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. File ez online Price reduced after purchase, Price reduced after purchase. File ez online Prizes and awards, Bonuses and awards. File ez online , Prizes and awards. File ez online Achievement awards, Employee achievement award. File ez online Employee awards or bonuses, Employee awards or bonuses. File ez online Length-of-service awards, Employee achievement award. File ez online Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. File ez online Safety achievement, Employee achievement award. File ez online Scholarship prizes, Prizes. File ez online Profit-sharing plan, Retirement and profit-sharing plans. File ez online Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. File ez online Public safety officers killed in line of duty, Public safety officer killed in the line of duty. File ez online Public transportation passes, employer-provided, Transportation, Transit pass. File ez online Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. File ez online Punitive damages, Court awards and damages. File ez online Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). File ez online R Raffles, Lotteries and raffles. File ez online Railroad Retirement annuities, Railroad retirement annuities. File ez online Retirement benefits, Social security and equivalent railroad retirement benefits. File ez online Sick pay, Railroad sick pay. File ez online Unemployment compensation benefits, Types of unemployment compensation. File ez online Real estate Qualified real property business debt, cancellation of, Excluded debt. File ez online Rebates Cash, Cash rebates. File ez online Utility, Utility rebates. File ez online Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. File ez online Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. File ez online , Unused tax credits. File ez online Refunds Federal income tax, Federal income tax refund. File ez online Mortgage interest, Mortgage interest refund. File ez online State tax, State tax refund. File ez online Rehabilitative program payments, Veterans' benefits. File ez online Reimbursements Business expenses, Allowances and reimbursements. File ez online Casualty losses, Casualty insurance and other reimbursements. File ez online Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. File ez online Moving expenses, Allowances and reimbursements. File ez online , Moving expense reimbursements. File ez online Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. File ez online Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. File ez online Repayments, Repayments, Year of deduction (or credit). File ez online Repossession, Canceled sales contract. File ez online Restricted property, Restricted Property, Inherited property not substantially vested. File ez online Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. File ez online Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. File ez online (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. File ez online Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. File ez online Roth contributions, Designated Roth contributions. File ez online Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. File ez online Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. File ez online Sales contracts Cancellation of, Canceled sales contract. File ez online SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. File ez online Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. File ez online Self-employed persons U. File ez online S. File ez online citizens working for foreign employers in U. File ez online S. File ez online treated as, Social security and Medicare taxes. File ez online Senior Companion Program, National Senior Service Corps programs. File ez online Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). File ez online Severance pay, Severance pay. File ez online Outplacement services, Outplacement services. File ez online Sick pay, Sick pay. File ez online Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. File ez online SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. File ez online Smallpox vaccine injuries, Smallpox vaccine injuries. File ez online Social security and Medicare taxes Foreign employers, U. File ez online S. File ez online citizens working for in U. File ez online S. File ez online , Social security and Medicare taxes. File ez online Paid by employer, Social security and Medicare taxes paid by employer. File ez online Social security benefits, Social security and equivalent railroad retirement benefits. File ez online Standard deduction Recoveries, Standard deduction limit. File ez online , Standard deduction for earlier years. File ez online State employees Unemployment benefits paid to, State employees. File ez online State or local governments Interest on obligations of, Interest on state and local government obligations. File ez online State or local taxes Refunds, State tax refund. File ez online Statutory stock option holding period, Sale of the stock. File ez online Stock appreciation rights, Stock appreciation rights. File ez online Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. File ez online Grant, Grant of option. File ez online Sale, Sale of the stock. File ez online Stock options, statutory Exercise, Exercise of option. File ez online Grant, Grant of option. File ez online Sale, Sale of the stock. File ez online Stockholder debts, Stockholder debt. File ez online Stolen property, Stolen property. File ez online Strike benefits, Strike and lockout benefits. File ez online Student loans Cancellation of debt, Student loans. File ez online Substantial risk of forfeiture, Substantial risk of forfeiture. File ez online Substantially vested property, Substantially vested. File ez online Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. File ez online Supplemental unemployment benefits, Supplemental unemployment benefits. File ez online Surviving spouse Life insurance proceeds paid to, Surviving spouse. File ez online Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. File ez online Tax Counseling for the Elderly, Volunteer tax counseling. File ez online Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. File ez online Terminal illness, Exclusion for terminal illness. File ez online Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. File ez online Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. File ez online Tour guides, free tours for, Free tour. File ez online Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. File ez online , Repayment of benefits. File ez online Transferable property, Transferable property. File ez online Transit passes, Transportation, Transit pass. File ez online Travel agencies Free tour to organizer of group of tourists, Free tour. File ez online Travel and transportation expenses Free tours from travel agencies, Free tour. File ez online Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. File ez online School children, transporting of, Transporting school children. File ez online Trusts Grantor trusts, Grantor trust. File ez online Income, Estate and trust income. File ez online Tuition program, qualified (QTP), Qualified tuition program (QTP). File ez online Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. File ez online V VA payments, VA payments. File ez online Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. File ez online Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. File ez online Employer-provided, Employer-provided vehicles. File ez online Veterans benefits, Veterans' benefits. File ez online Disability compensation, Retroactive VA determination. File ez online Retroactive VA determination, Retroactive VA determination. File ez online Special statute of limitations. File ez online , Special statute of limitations. File ez online Viatical settlements, Viatical settlement. File ez online Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. File ez online Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). File ez online W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. File ez online Winter energy payments, Payments to reduce cost of winter energy. File ez online Withholding Barter exchange transactions, Backup withholding. File ez online Unemployment compensation, Tax withholding. File ez online Work-training programs, Work-training program. File ez online Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. File ez online , Worksheet 1. File ez online Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up     Home   More Online Publications
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File ez online Publication 542 - Introductory Material Table of Contents Introduction Useful Items - You may want to see: Photographs of missing children. File ez online  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File ez online Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File ez online You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File ez online Introduction This publication discusses the general tax laws that apply to ordinary domestic corporations. File ez online It explains the tax law in plain language so it will be easier to understand. File ez online However, the information given does not cover every situation and is not intended to replace the law or change its meaning. File ez online Note. File ez online This publication is not revised on an annual basis. File ez online To find changes that may affect current year returns, see the instructions for your income tax return for the current year; and Changes to Current Forms and Publications at www. File ez online irs. File ez online gov/formspubs. File ez online Comments and suggestions. File ez online   We welcome your comments about this publication and your suggestions for future editions. File ez online   You can write to us at the following address: Internal Revenue Service Business, Exempt Organizations and International Forms and Publications Branch SE:W:CAR:MP:T:B 1111 Constitution Ave. File ez online NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File ez online Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File ez online   You can email us at *taxforms@irs. File ez online gov (The asterisk must be included in the address). File ez online Please put “Publications Comment” on the subject line. File ez online You can also send us comments at www. File ez online irs. File ez online gov/formspubs/. File ez online Select “Comment on Tax Forms and Publications” under “Information about. File ez online ” Although we cannot respond individually to each comment, we do appreciate your feedback and will consider your comments as we revise our tax products. File ez online Tax questions. File ez online   If you have a tax question, visit IRS. File ez online gov or call 1-800-829-1040. File ez online We cannot answer tax questions at either of the addresses listed above. File ez online Ordering forms and publications. File ez online   Visit www. File ez online irs. File ez online gov/formspubs to download forms and publications, call 1-800-829-3676, or write to the National Distribution Center at the address shown under How to Get Tax Help, later in this publication. File ez online Additional forms. File ez online   A list of other forms and statements that a corporation may need to file is included at the end of this publication. File ez online Useful Items - You may want to see: Publication 510 Excise Taxes (Including Fuel Tax Credits and Refunds) 535 Business Expenses 538 Accounting Periods and Methods 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses 925 Passive Activity and At-Risk Rules 946 How to Depreciate Property Prev  Up  Next   Home   More Online Publications