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Free E-file 2012 Taxes

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Free E-file 2012 Taxes

Free e-file 2012 taxes Publication 536 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. Free e-file 2012 taxes Tax questions. Free e-file 2012 taxes Useful Items - You may want to see: Reminders Future developments. Free e-file 2012 taxes  For the latest developments related to Publication 536, such as legislation enacted after we release it, go to www. Free e-file 2012 taxes irs. Free e-file 2012 taxes gov/pub536. Free e-file 2012 taxes Photographs of missing children. Free e-file 2012 taxes  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Free e-file 2012 taxes Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free e-file 2012 taxes 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. Free e-file 2012 taxes Introduction If your deductions for the year are more than your income for the year, you may have a net operating loss (NOL). Free e-file 2012 taxes An NOL year is the year in which an NOL occurs. Free e-file 2012 taxes You can use an NOL by deducting it from your income in another year or years. Free e-file 2012 taxes What this publication covers. Free e-file 2012 taxes   This publication discusses NOLs for individuals, estates, and trusts. Free e-file 2012 taxes It covers: How to figure an NOL, When to use an NOL, How to claim an NOL deduction, and How to figure an NOL carryover. Free e-file 2012 taxes To have an NOL, your loss must generally be caused by deductions from your: Trade or business, Work as an employee, Casualty and theft losses, Moving expenses, or Rental property. Free e-file 2012 taxes A loss from operating a business is the most common reason for an NOL. Free e-file 2012 taxes Partnerships and S corporations generally cannot use an NOL. Free e-file 2012 taxes However, partners or shareholders can use their separate shares of the partnership's or S corporation's business income and business deductions to figure their individual NOLs. Free e-file 2012 taxes Keeping records. Free e-file 2012 taxes   You should keep records for any tax year that generates an NOL for 3 years after you have used the carryback/carryforward or 3 years after the carryforward expires. Free e-file 2012 taxes    You should attach all required documents to the Form 1045 or Form 1040X. Free e-file 2012 taxes For details, see the instructions for Form 1045 or Form 1040X. Free e-file 2012 taxes What is not covered in this publication?   The following topics are not covered in this publication. Free e-file 2012 taxes Bankruptcies. Free e-file 2012 taxes See Publication 908, Bankruptcy Tax Guide. Free e-file 2012 taxes NOLs of corporations. Free e-file 2012 taxes See Publication 542, Corporations. Free e-file 2012 taxes Section references. Free e-file 2012 taxes   Section references are to the Internal Revenue Code unless otherwise noted. Free e-file 2012 taxes Comments and suggestions. Free e-file 2012 taxes   We welcome your comments about this publication and your suggestions for future editions. Free e-file 2012 taxes   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Free e-file 2012 taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free e-file 2012 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free e-file 2012 taxes   You can send your comments from www. Free e-file 2012 taxes irs. Free e-file 2012 taxes gov/formspubs/. Free e-file 2012 taxes Click on “More Information. Free e-file 2012 taxes ” and then on “Comment on Tax Forms and Publications. Free e-file 2012 taxes ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Free e-file 2012 taxes Ordering forms and publications. Free e-file 2012 taxes   Visit www. Free e-file 2012 taxes irs. Free e-file 2012 taxes gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Free e-file 2012 taxes Internal Revenue Service 1201 N. Free e-file 2012 taxes Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Free e-file 2012 taxes   If you have a tax question, check the information available on IRS. Free e-file 2012 taxes gov or call 1-800-829-1040. Free e-file 2012 taxes We cannot answer tax questions sent to either of the above addresses. Free e-file 2012 taxes Useful Items - You may want to see: Form (and Instructions) 1040X Amended U. 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Bank Accounts

Learn more about how to chose a bank account and resolve problems with your bank.


Tips for Choosing a Bank

Choosing a bank is a major decision, and there is no one right choice for all consumers.

When you shop for a bank, you have to consider the actual products and services it provides as well as the location of branches, size of the bank, fees, and interest rates. Even if you conduct most transactions online or at automated teller machines, you want to choose a bank with quality customer service.

Also, consider the variety of products that the bank provides; some banks may specialize in checking and savings accounts, while others are full-service banks, offering loans and CDs.

You don’t have to maintain all of your accounts at one bank; you can have relationships with several to get the best rates on different services.

The Free E-file 2012 Taxes

Free e-file 2012 taxes Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Free e-file 2012 taxes 10% tax for early withdrawal from IRA or retirement plan (see Early withdrawal from deferred interest account, subheading: Tax on) 10-year tax option, 10-Year Tax Option 401(k) plans Tax treatment of contributions, Elective deferrals. Free e-file 2012 taxes 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. Free e-file 2012 taxes 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. Free e-file 2012 taxes 60 day rule, Time limit for making a rollover contribution. Free e-file 2012 taxes 70 rule, Age 70½ rule. Free e-file 2012 taxes , Nonresident alien spouse. Free e-file 2012 taxes A Abandonment of home, Abandonment. Free e-file 2012 taxes Abortion Deductibility as medical expense, Table 21-1. Free e-file 2012 taxes Medical and Dental Expenses Checklist. Free e-file 2012 taxes See Publication 502 for more information about these and other expenses. Free e-file 2012 taxes Abroad, citizens traveling or working, Employees of foreign governments or international organizations. Free e-file 2012 taxes , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. Free e-file 2012 taxes S. Free e-file 2012 taxes ) (see also Foreign employment) Absence, temporary, Temporary absences. Free e-file 2012 taxes , Temporary absences. Free e-file 2012 taxes Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. Free e-file 2012 taxes Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. Free e-file 2012 taxes Long-term care, Long-term care coverage. Free e-file 2012 taxes , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. Free e-file 2012 taxes Accidents, car, Deductible losses. Free e-file 2012 taxes Value determination, Car value. Free e-file 2012 taxes Willful negligence or intentional act as cause, Nondeductible losses. Free e-file 2012 taxes Accountable plans for employee reimbursements, Accountable Plans, Related to employer. Free e-file 2012 taxes Accountants Basis to include fees of, Cost Basis CPA review courses, Bar or CPA Review Course Accounting methods, Accounting Methods Accrual method (see Accrual method taxpayers) Cash method (see Cash method taxpayers) Change of Depreciation, to deduct unclaimed amount, Changing your accounting method to deduct unclaimed depreciation. Free e-file 2012 taxes Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. Free e-file 2012 taxes Change in, standard deduction not allowed, Persons not eligible for the standard deduction. Free e-file 2012 taxes Fiscal year, Accounting Periods, Fiscal year taxpayers. Free e-file 2012 taxes , Fiscal Years Fringe benefits, Accounting period. Free e-file 2012 taxes Accrual method taxpayers, Accrual method. Free e-file 2012 taxes Taxes paid during tax year, deduction of, You must pay the tax during your tax year. Free e-file 2012 taxes Accumulation distribution of trusts Tax on, Other taxes. Free e-file 2012 taxes Accuracy-related penalties, Accuracy-related penalty. Free e-file 2012 taxes Acknowledgment, Acknowledgment. Free e-file 2012 taxes Activities not for profit, Activity not for profit. Free e-file 2012 taxes Address, Name and Address Change of, Change of Address Foreign, Foreign address. Free e-file 2012 taxes P. Free e-file 2012 taxes O. Free e-file 2012 taxes box, P. Free e-file 2012 taxes O. Free e-file 2012 taxes box. Free e-file 2012 taxes Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. Free e-file 2012 taxes Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. Free e-file 2012 taxes Easements, Easements. Free e-file 2012 taxes Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. Free e-file 2012 taxes Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. Free e-file 2012 taxes Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. Free e-file 2012 taxes Sales of property, Adjusted basis. Free e-file 2012 taxes Section 179 deduction, Depreciation and section 179 deduction. Free e-file 2012 taxes Adjusted gross income (AGI) Medical and dental expenses and limit of deduction, How Much of the Expenses Can You Deduct?, What Tax Form Do You Use? Retirement savings contribution credit, Special Rules Adjustments, Adjustments and tax preference items. Free e-file 2012 taxes Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. Free e-file 2012 taxes , Adopted child. Free e-file 2012 taxes , Adopted child. Free e-file 2012 taxes , Taxpayer identification numbers for adoptees. Free e-file 2012 taxes Earned income credit, Adopted child. Free e-file 2012 taxes Adoption, Adoption Credit, Child with special needs. Free e-file 2012 taxes ATIN, Adoption taxpayer identification number (ATIN). Free e-file 2012 taxes , Adoption taxpayer identification number (ATIN). Free e-file 2012 taxes Child tax credit, Adopted child. Free e-file 2012 taxes (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. Free e-file 2012 taxes Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. Free e-file 2012 taxes Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. Free e-file 2012 taxes No charitable deduction for, Personal Expenses Foreign child, Foreign child. Free e-file 2012 taxes Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). Free e-file 2012 taxes , Taxpayer identification numbers for aliens. Free e-file 2012 taxes Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). Free e-file 2012 taxes Age Children's investments (see Children, subheading: Investment income of child under age 18) Form 1040EZ, taxpayer under 65 may use, You can use Form 1040EZ if all of the following apply. Free e-file 2012 taxes Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. Free e-file 2012 taxes Distribution prior to age 59, Age 59½ rule. Free e-file 2012 taxes Distribution required at age 70, IRA owners. Free e-file 2012 taxes , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. Free e-file 2012 taxes Retirement plan recipients over age 75, Who must use the General Rule. Free e-file 2012 taxes Roth IRAs, Is there an age limit for contributions?, Must you withdraw or use Roth IRA assets? Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Age test, Age Test (see Qualifying child) Agents, Losses on sales or trades of property. Free e-file 2012 taxes (see also Fiduciaries) Income paid to, Payment to an agent. Free e-file 2012 taxes Signing return, When someone can sign for you. Free e-file 2012 taxes AGI (see Adjusted gross income (AGI)) Agricultural workers (see Farmers) (see Farmworkers) Agriculture (see Farming) Aircraft Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Free e-file 2012 taxes Airline club dues Not entertainment expenses, Club dues and membership fees. Free e-file 2012 taxes Airplanes, donations of, Cars, boats, and airplanes. Free e-file 2012 taxes Airport transportation Business-related travel expense, Table 26-1. Free e-file 2012 taxes Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Free e-file 2012 taxes Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. Free e-file 2012 taxes Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. Free e-file 2012 taxes Child's dividends, Child's Alaska Permanent Fund dividends. Free e-file 2012 taxes Income from, You can use Form 1040EZ if all of the following apply. Free e-file 2012 taxes , You can use Form 1040A if all of the following apply. Free e-file 2012 taxes , Alaska Permanent Fund dividends. Free e-file 2012 taxes Investment income not to include, Investment income. Free e-file 2012 taxes Alaska Unemployment Compensation Fund, Contributions to state benefit funds. Free e-file 2012 taxes Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. Free e-file 2012 taxes Medical and Dental Expenses Checklist. Free e-file 2012 taxes See Publication 502 for more information about these and other expenses. Free e-file 2012 taxes Alcoholic beverages IRA prohibited transactions in, Collectibles. Free e-file 2012 taxes Aliens, Individual taxpayer identification number (ITIN) for aliens. Free e-file 2012 taxes , Not earned income. Free e-file 2012 taxes Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. Free e-file 2012 taxes , Payments not alimony. Free e-file 2012 taxes , Payments to a third party. Free e-file 2012 taxes , Life insurance premiums. Free e-file 2012 taxes , Payments for jointly-owned home. Free e-file 2012 taxes , Mortgage payments. Free e-file 2012 taxes , Taxes and insurance. Free e-file 2012 taxes , Other payments to a third party. Free e-file 2012 taxes , Instruments Executed After 1984, Exception for instruments executed before 1985. Free e-file 2012 taxes , Alimony requirements. Free e-file 2012 taxes , Cash payment requirement. Free e-file 2012 taxes , Payments to a third party. Free e-file 2012 taxes , Payments designated as not alimony. Free e-file 2012 taxes , Spouses cannot be members of the same household. Free e-file 2012 taxes , Liability for payments after death of recipient spouse. Free e-file 2012 taxes , Substitute payments. Free e-file 2012 taxes , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. Free e-file 2012 taxes , Deducting the recapture. Free e-file 2012 taxes Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. Free e-file 2012 taxes Reporting of income, Alimony. Free e-file 2012 taxes Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. Free e-file 2012 taxes Exempt-interest dividends, Alternative minimum tax treatment. Free e-file 2012 taxes Filing requirements (Table 1-3), Figuring tax. Free e-file 2012 taxes Incentive stock option, You can use Form 1040A if all of the following apply. Free e-file 2012 taxes Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. Free e-file 2012 taxes Ambulance service personnel Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Amended returns, Amended Returns and Claims for Refund, Form 1040X. Free e-file 2012 taxes , Filing Form 1040X. Free e-file 2012 taxes (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. Free e-file 2012 taxes Standard deduction, change to itemized deductions, Changing your mind. Free e-file 2012 taxes American citizens abroad, U. Free e-file 2012 taxes S. Free e-file 2012 taxes Citizens and Resident Aliens Living Abroad (see also Citizens outside U. Free e-file 2012 taxes S. Free e-file 2012 taxes ) Employment (see Foreign employment) American Indians (see Indians) American opportunity credit Tuition deduction and, Who Cannot Claim the Deduction American Samoa Income from, Individuals With Income From U. Free e-file 2012 taxes S. Free e-file 2012 taxes Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. Free e-file 2012 taxes AMT (see Alternative minimum tax (AMT)) Annuities, Rollovers (see also Rollovers) Cost computation, Cost (Investment in the Contract) Decedent's unrecovered investment in, Form W-2. Free e-file 2012 taxes Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. Free e-file 2012 taxes , Additional exceptions for nonqualified annuity contracts. Free e-file 2012 taxes Estimated tax, Withholding and estimated tax. Free e-file 2012 taxes Exclusion limit, Exclusion limit. Free e-file 2012 taxes General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. Free e-file 2012 taxes Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. Free e-file 2012 taxes Purchased annuities, Purchased annuities. Free e-file 2012 taxes Survivor's annuity, Survivors of retirees. Free e-file 2012 taxes Guaranteed payments, Guaranteed payments. Free e-file 2012 taxes IRAs as, Kinds of traditional IRAs. Free e-file 2012 taxes Joint return, Joint return. Free e-file 2012 taxes Loans from plan, Loans. Free e-file 2012 taxes Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. Free e-file 2012 taxes , More than one annuity. Free e-file 2012 taxes Partly taxable payments, Partly taxable payments. Free e-file 2012 taxes Purchased annuities, Purchased annuities. Free e-file 2012 taxes Reporting of, How To Report Retirement annuities, Retirement Plans, Pensions, and Annuities (see also Retirement plans) Rollovers, Rollovers Sale of, Sale of Annuity Gain as ordinary income, Tax-free exchange. Free e-file 2012 taxes Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. Free e-file 2012 taxes Worksheet for computation, How to use the Simplified Method. Free e-file 2012 taxes Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. Free e-file 2012 taxes Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. Free e-file 2012 taxes , Pensions and Annuities, Withholding and estimated tax. Free e-file 2012 taxes Annulled marriages Filing status, Annulled marriages. Free e-file 2012 taxes Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. Free e-file 2012 taxes Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. Free e-file 2012 taxes Real estate transactions, when required by lender, Settlement costs. Free e-file 2012 taxes Appraisals Casualty or theft losses, Appraisal. Free e-file 2012 taxes , Costs of photographs and appraisals. Free e-file 2012 taxes Archer MSAs, Medical savings accounts (MSAs). Free e-file 2012 taxes Contributions, Archer MSA contributions. Free e-file 2012 taxes Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. Free e-file 2012 taxes Medical and Dental Expenses Checklist. Free e-file 2012 taxes See Publication 502 for more information about these and other expenses. Free e-file 2012 taxes Armed forces, Types of Qualified Organizations, Table 24-1. Free e-file 2012 taxes Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. Free e-file 2012 taxes (see also Reservists) (see also Veterans' organizations) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. Free e-file 2012 taxes Dependency allotments, Armed Forces dependency allotments. Free e-file 2012 taxes Disability pay, Disability. Free e-file 2012 taxes Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. Free e-file 2012 taxes Military, Military uniforms. Free e-file 2012 taxes Military quarters allotments, Tax-exempt military quarters allowances. Free e-file 2012 taxes Naval officers on permanent duty aboard ship, Members of the Armed Forces. Free e-file 2012 taxes Permanent duty overseas, Members of the Armed Forces. Free e-file 2012 taxes Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. Free e-file 2012 taxes , Ministers' and military housing allowance. Free e-file 2012 taxes Rehabilitative program payments, Veterans' benefits. Free e-file 2012 taxes Reserves, Armed Forces reservists traveling more than 100 miles from home. Free e-file 2012 taxes Retirees' pay Taxable income, Military retirement pay. Free e-file 2012 taxes Uniforms, Military uniforms. Free e-file 2012 taxes Wages, Military Armed Forces Retiree's pay withholding, Military retirees. Free e-file 2012 taxes Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. Free e-file 2012 taxes Capital gains or losses from sale or trade of, Investment interest deducted. Free e-file 2012 taxes Artists, performing (see Performing artists) Assessments, local (see Local assessments) Assistance (see Tax help) Assistance, tax (see Tax help) Assumption of mortgage, Assumption of mortgage. Free e-file 2012 taxes Fees not included in basis, Settlement costs. Free e-file 2012 taxes At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. Free e-file 2012 taxes ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). Free e-file 2012 taxes Attachment of wages, Garnisheed wages. Free e-file 2012 taxes Attachments to return, Attachments Attorneys Bar review courses, Bar or CPA Review Course Attorneys' fees, Legal Expenses, Personal Legal Expenses Basis to include, Cost Basis Social security and railroad retirement benefits, deductions for, Legal expenses. Free e-file 2012 taxes Title to property, for preparation, filing, etc. Free e-file 2012 taxes , Settlement costs. Free e-file 2012 taxes Audits Travel expense records, If your return is examined. Free e-file 2012 taxes Auto insurance Medical expenses covered by, not deductible, Table 21-1. Free e-file 2012 taxes Medical and Dental Expenses Checklist. Free e-file 2012 taxes See Publication 502 for more information about these and other expenses. Free e-file 2012 taxes Automatic extension of time to file, Automatic Extension, When to file. Free e-file 2012 taxes Form 4868, E-file options. Free e-file 2012 taxes Automatic investment services Holding period, determination of, Automatic investment service. Free e-file 2012 taxes Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. Free e-file 2012 taxes Back pay, award for, Back pay awards. Free e-file 2012 taxes Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. Free e-file 2012 taxes Backup withholding, Backup Withholding, Backup withholding. Free e-file 2012 taxes , Backup withholding. Free e-file 2012 taxes Dividend income, Backup withholding. Free e-file 2012 taxes , Reporting tax withheld. Free e-file 2012 taxes Penalties, Penalties. Free e-file 2012 taxes Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. Free e-file 2012 taxes Reporting on Schedule D (Form 1040), How to report. Free e-file 2012 taxes Claim for refund, Exceptions for special types of refunds. Free e-file 2012 taxes , Filing a claim for refund. Free e-file 2012 taxes Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. Free e-file 2012 taxes Short-term capital loss, How to report bad debts. Free e-file 2012 taxes When deductible, When deductible. Free e-file 2012 taxes Baggage Business-related travel expense, Table 26-1. Free e-file 2012 taxes Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Free e-file 2012 taxes Balance due, Refund or balance due. Free e-file 2012 taxes Bankruptcy Canceled debt not deemed to be income, Excluded debt. Free e-file 2012 taxes Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. Free e-file 2012 taxes Banks Automatic investment service, determination of holding period, Automatic investment service. Free e-file 2012 taxes IRAs with, When and How Can a Traditional IRA Be Opened? Losses on deposits, when casualty losses, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. Free e-file 2012 taxes Money market accounts, Money Market Funds Bar associations Charitable contributions to, Contributions to Nonqualified Organizations Bar employees Tips (see Tip income) Bar review courses, Bar or CPA Review Course Bargain sales As charitable contributions, Bargain sales. Free e-file 2012 taxes Basis of purchase, Bargain purchases. Free e-file 2012 taxes Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. Free e-file 2012 taxes Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. Free e-file 2012 taxes Bargain purchases, Bargain purchases. Free e-file 2012 taxes Bonds, Stocks and Bonds, Bond premium. Free e-file 2012 taxes Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. Free e-file 2012 taxes , Partly taxable. Free e-file 2012 taxes Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. Free e-file 2012 taxes Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. Free e-file 2012 taxes Other than cost, Basis Other Than Cost, Tax-exempt obligations. Free e-file 2012 taxes , No gain or loss. Free e-file 2012 taxes Points not to be included, Settlement costs. Free e-file 2012 taxes , Points. Free e-file 2012 taxes Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. Free e-file 2012 taxes Stock or stock rights, Basis. Free e-file 2012 taxes Tax-exempt obligations Bonds, Tax-exempt obligations. Free e-file 2012 taxes Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. Free e-file 2012 taxes Beneficiaries, Beneficiary of an estate or trust. Free e-file 2012 taxes , Rollover by surviving spouse. Free e-file 2012 taxes , Estate and trust income. Free e-file 2012 taxes , Losses. Free e-file 2012 taxes (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. Free e-file 2012 taxes , Losses. Free e-file 2012 taxes , Gifts and inheritances. Free e-file 2012 taxes , Income from property received as a gift. Free e-file 2012 taxes (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. Free e-file 2012 taxes Bingo, Table 24-1. Free e-file 2012 taxes Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. Free e-file 2012 taxes Medical and Dental Expenses Checklist. Free e-file 2012 taxes See Publication 502 for more information about these and other expenses. Free e-file 2012 taxes Birth of child, Death or birth of child. Free e-file 2012 taxes Head of household, qualifying person to file as, Death or birth. Free e-file 2012 taxes , Death or birth. Free e-file 2012 taxes Social security number to be obtained, Born and died in 2013. Free e-file 2012 taxes Birth of dependent, Death or birth. Free e-file 2012 taxes Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. Free e-file 2012 taxes Guide dogs, deductible as medical expense, Table 21-1. Free e-file 2012 taxes Medical and Dental Expenses Checklist. Free e-file 2012 taxes See Publication 502 for more information about these and other expenses. Free e-file 2012 taxes Impairment-related work expenses, deduction for, Impairment-Related Work Expenses Standard deduction for, Introduction, Higher Standard Deduction for Blindness Blood banks No charitable deduction for blood donations to, Table 24-1. Free e-file 2012 taxes Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. Free e-file 2012 taxes Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Free e-file 2012 taxes Donations of, Cars, boats, and airplanes. Free e-file 2012 taxes Body scan, Table 21-1. Free e-file 2012 taxes Medical and Dental Expenses Checklist. Free e-file 2012 taxes See Publication 502 for more information about these and other expenses. Free e-file 2012 taxes Bona fide business purpose Travel expenses, Bona fide business purpose. Free e-file 2012 taxes Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. Free e-file 2012 taxes , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. Free e-file 2012 taxes Convertible bonds, Convertible stocks and bonds. Free e-file 2012 taxes Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. Free e-file 2012 taxes Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. Free e-file 2012 taxes Retirement of, Retirement bonds. Free e-file 2012 taxes , Redemption or retirement of bonds. Free e-file 2012 taxes Sale of, Bonds Sold Between Interest Dates Savings, U. Free e-file 2012 taxes S. Free e-file 2012 taxes Savings Bonds, Series HH bonds. Free e-file 2012 taxes , Series EE and series I bonds. Free e-file 2012 taxes Sold at premium, computation of adjusted basis, Bond premium. Free e-file 2012 taxes State or local government, tax-exempt, Tax-exempt state and local government bonds. Free e-file 2012 taxes Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. Free e-file 2012 taxes , Employee awards or bonuses. Free e-file 2012 taxes Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. Free e-file 2012 taxes Borrowed funds, Loans. Free e-file 2012 taxes , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. Free e-file 2012 taxes Bottled water, Table 21-1. Free e-file 2012 taxes Medical and Dental Expenses Checklist. Free e-file 2012 taxes See Publication 502 for more information about these and other expenses. Free e-file 2012 taxes Boy Scouts Charitable contributions to, Examples. Free e-file 2012 taxes , Table 24-1. Free e-file 2012 taxes Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. Free e-file 2012 taxes Medical and Dental Expenses Checklist. Free e-file 2012 taxes See Publication 502 for more information about these and other expenses. Free e-file 2012 taxes Breach of contract Damages as income, Court awards and damages. Free e-file 2012 taxes employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. Free e-file 2012 taxes Medical and Dental Expenses Checklist. Free e-file 2012 taxes See Publication 502 for more information about these and other expenses. Free e-file 2012 taxes Bribes, Bribes. Free e-file 2012 taxes , List of Nondeductible Expenses Brokers Form 1099-B, Sales and Trades IRAs with, When and How Can a Traditional IRA Be Opened? Commissions, Brokers' commissions. Free e-file 2012 taxes , Brokers' commissions. Free e-file 2012 taxes Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. Free e-file 2012 taxes Burglary Losses due to, Theft Burial expenses, List of Nondeductible Expenses (see Funerals) Business associates, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. Free e-file 2012 taxes Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. Free e-file 2012 taxes Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. Free e-file 2012 taxes , Allowances and reimbursements. Free e-file 2012 taxes Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. Free e-file 2012 taxes Travel (see Travel and transportation expenses) Work-related education, What Expenses Can Be Deducted Business organizations Charitable contributions to, Contributions to Nonqualified Organizations Business property As gift, adjusted basis for, Business property. Free e-file 2012 taxes Basis for depreciation, Basis for depreciation. Free e-file 2012 taxes Property use changed to, adjusted basis for, Property Changed From Personal to Business or Rental Use Sales or exchanges Like-kind exchanges, Like-kind exchanges. Free e-file 2012 taxes Business tax credits Claim for refund, Exceptions for special types of refunds. Free e-file 2012 taxes Business use of home, Home Office C Cafeteria plans, Cafeteria plans. Free e-file 2012 taxes Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. Free e-file 2012 taxes Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. Free e-file 2012 taxes Campaign contributions, Campaign contributions. Free e-file 2012 taxes , Table 24-1. Free e-file 2012 taxes Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Presidential Election Campaign Fund, Presidential Election Campaign Fund Campaign expenses, Campaign Expenses Canada Resident of, Citizen or Resident Test, Child in Canada or Mexico. Free e-file 2012 taxes Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. Free e-file 2012 taxes Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. Free e-file 2012 taxes Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. Free e-file 2012 taxes Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. Free e-file 2012 taxes , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. Free e-file 2012 taxes Carryover of, Long-term gains and losses. Free e-file 2012 taxes , Capital loss carryover. Free e-file 2012 taxes Worksheet, Figuring your carryover. Free e-file 2012 taxes Character of gain, Capital Gains and Losses Character of loss, Capital Gains and Losses Child's distributions and dividends, reporting of, Child's capital gain distributions. Free e-file 2012 taxes , Capital gain distributions and qualified dividends. Free e-file 2012 taxes Collectibles, Investment interest deducted. Free e-file 2012 taxes Deductions, Capital Losses Limit on, Limit on deduction. Free e-file 2012 taxes Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. Free e-file 2012 taxes , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. Free e-file 2012 taxes Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. Free e-file 2012 taxes Lump-sum distributions from pensions and annuities, Capital Gain Treatment Mutual funds paying, Capital Gain Distributions Net capital gain, Capital Gains and Losses, Long-term gains and losses. Free e-file 2012 taxes , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. Free e-file 2012 taxes Net long-term capital loss, Long-term gains and losses. Free e-file 2012 taxes Sale of personal items, Sale of personal items. Free e-file 2012 taxes Sale or trade of property held more than 1 year, Long-term or short-term. Free e-file 2012 taxes , Long-term gains and losses. Free e-file 2012 taxes Schedule D, Reporting Gains and Losses , Reporting Capital Gains and Losses Section 1250 gains from sale of real property, Capital Gains and Losses, Unrecaptured section 1250 gain. Free e-file 2012 taxes State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. Free e-file 2012 taxes Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. Free e-file 2012 taxes Total net loss, Total net gain or loss. Free e-file 2012 taxes Undistributed gains, Long-term gains and losses. Free e-file 2012 taxes Credit for tax on, Undistributed capital gains of mutual funds and REITs. Free e-file 2012 taxes , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. Free e-file 2012 taxes Car pools, Car pools. Free e-file 2012 taxes , Car pools. Free e-file 2012 taxes Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. Free e-file 2012 taxes Carryovers Capital loss, Long-term gains and losses. Free e-file 2012 taxes , Capital loss carryover. Free e-file 2012 taxes Worksheet, Figuring your carryover. Free e-file 2012 taxes Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. Free e-file 2012 taxes , Car Expenses and Other Employee Business Expenses, Car Expenses (see also Standard mileage rates) (see also Travel and transportation) Accidents resulting in casualty loss, Deductible losses. Free e-file 2012 taxes Value determination, Car value. Free e-file 2012 taxes Willful negligence or intentional act as cause, Nondeductible losses. Free e-file 2012 taxes Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. Free e-file 2012 taxes Allowances from employers, Per Diem and Car Allowances As capital assets, Capital Assets and Noncapital Assets Blue book to determine fair market value, Cars, boats, and airplanes. Free e-file 2012 taxes Books to determine fair market value, Car value. Free e-file 2012 taxes Business and personal use, allocation between, Business and personal use. Free e-file 2012 taxes , Separating expenses. Free e-file 2012 taxes Business-related travel expenses, Table 26-1. Free e-file 2012 taxes Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Free e-file 2012 taxes Car pools, Car pools. Free e-file 2012 taxes Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Free e-file 2012 taxes Charitable organization service, use for, Car expenses. Free e-file 2012 taxes Depreciation, Depreciation and section 179 deductions. Free e-file 2012 taxes Donations of, Cars, boats, and airplanes. Free e-file 2012 taxes Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). Free e-file 2012 taxes Form 2106 or 2106-EZ, how to fill out, Car expenses. Free e-file 2012 taxes Hauling tools or instruments, Hauling tools or instruments. Free e-file 2012 taxes Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. Free e-file 2012 taxes Medical transportation, Table 21-1. Free e-file 2012 taxes Medical and Dental Expenses Checklist. Free e-file 2012 taxes See Publication 502 for more information about these and other expenses. Free e-file 2012 taxes , Transportation, Car expenses. Free e-file 2012 taxes Parking (see Parking fees) Personal property taxes on, deduction of, Personal Property Taxes Reporting of, How To Report Table 26-3 showing forms to be used, Per diem allowance more than federal rate. Free e-file 2012 taxes Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. Free e-file 2012 taxes Work-related education, transportation for, Using your car. Free e-file 2012 taxes Cash Dividends paid as, Introduction Rebates, Cash rebates. Free e-file 2012 taxes Sales of property for, Payment of cash. Free e-file 2012 taxes Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. Free e-file 2012 taxes Bad debts, Basis in bad debt required. Free e-file 2012 taxes Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. Free e-file 2012 taxes Taxes paid during tax year, deduction of, You must pay the tax during your tax year. Free e-file 2012 taxes Worthless securities and negotiable promissory notes, Worthless securities. Free e-file 2012 taxes Cash rebates, Cash rebates. Free e-file 2012 taxes Casualties, Home destroyed or condemned. Free e-file 2012 taxes Casualty insurance Premiums not in property basis, Settlement costs. Free e-file 2012 taxes Reimbursements from, Casualty insurance and other reimbursements. Free e-file 2012 taxes Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). Free e-file 2012 taxes , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. Free e-file 2012 taxes , Involuntary Conversions, Adjusted Basis, Adjustments to basis. Free e-file 2012 taxes Amount of loss, Figuring a Loss Appraisals, Appraisal. Free e-file 2012 taxes , Costs of photographs and appraisals. Free e-file 2012 taxes Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. Free e-file 2012 taxes Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. Free e-file 2012 taxes Photographs and appraisals, Costs of photographs and appraisals. Free e-file 2012 taxes Deductible losses, Deductible losses. Free e-file 2012 taxes $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. Free e-file 2012 taxes Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. Free e-file 2012 taxes Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. Free e-file 2012 taxes , Disaster relief. Free e-file 2012 taxes (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. Free e-file 2012 taxes Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. Free e-file 2012 taxes Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). Free e-file 2012 taxes Nondeductible losses, Deductible losses. Free e-file 2012 taxes Proof of loss, Casualty loss proof. Free e-file 2012 taxes Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. Free e-file 2012 taxes Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. Free e-file 2012 taxes , How To Report Gains and Losses Single casualty on multiple properties, Single Casualty on Multiple Properties Cemeteries Charitable contributions to, Types of Qualified Organizations Certificate, mortgage credit, Who qualifies. Free e-file 2012 taxes Certificates of deposit (CDs), Certificates of deposit (CDs). Free e-file 2012 taxes , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. Free e-file 2012 taxes Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. Free e-file 2012 taxes Change of address, Change of Address Change of name, Name change. Free e-file 2012 taxes , Name changed. Free e-file 2012 taxes Chaplains Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Charitable contributions, Contributions, Introduction, Organizations That Qualify To Receive Deductible Contributions, Types of Qualified Organizations, Contributions You Can Deduct, Contributions From Which You Benefit, Table 24-1. Free e-file 2012 taxes Examples of Charitable Contributions—A Quick Check, Token items. Free e-file 2012 taxes , Written statement. Free e-file 2012 taxes , Contributions You Cannot Deduct, Contributions to Individuals, Contributions to Nonqualified Organizations, Contributions From Which You Benefit, Contributions of Property, Determining Fair Market Value, Large quantities. Free e-file 2012 taxes , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. Free e-file 2012 taxes , Capital gain property. Free e-file 2012 taxes , Amount of deduction — general rule. Free e-file 2012 taxes , Bargain sales. Free e-file 2012 taxes , When To Deduct, Time of making contribution. Free e-file 2012 taxes , Noncash Contributions, Additional records. Free e-file 2012 taxes , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). Free e-file 2012 taxes Charity benefit events Deduction amount for charitable contributions, Charity benefit events. Free e-file 2012 taxes Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. Free e-file 2012 taxes Checks As charitable contributions, Checks. Free e-file 2012 taxes Canceled checks as evidence of travel expenses, Canceled check. Free e-file 2012 taxes Constructive receipt of, Check received or available. Free e-file 2012 taxes Child Foster child, Rule 10. Free e-file 2012 taxes You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. Free e-file 2012 taxes You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. Free e-file 2012 taxes Child and dependent care credit, You can use Form 1040A if all of the following apply. Free e-file 2012 taxes Due diligence, Getting the information. Free e-file 2012 taxes Earned income, Earned income. Free e-file 2012 taxes Full-time student, Rule for student-spouse or spouse not able to care for self. Free e-file 2012 taxes Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. Free e-file 2012 taxes Child care, You can use Form 1040A if all of the following apply. Free e-file 2012 taxes Babysitting, Babysitting. Free e-file 2012 taxes Care providers, Childcare providers. Free e-file 2012 taxes Expenses, Child care expenses. Free e-file 2012 taxes Nursing care for healthy baby, not deductible as medical expense, Table 21-1. Free e-file 2012 taxes Medical and Dental Expenses Checklist. Free e-file 2012 taxes See Publication 502 for more information about these and other expenses. Free e-file 2012 taxes Child custody, Custodial parent and noncustodial parent. Free e-file 2012 taxes Child support, Child support payments. Free e-file 2012 taxes Alimony, difference from, Payments not alimony. Free e-file 2012 taxes , Alimony requirements. Free e-file 2012 taxes , Child support. Free e-file 2012 taxes Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. Free e-file 2012 taxes , Child tax credit. Free e-file 2012 taxes , Child Tax Credit Additional credit, Additional Child Tax Credit Amount of credit, Amount of Credit Claiming, procedure for, Claiming the Credit Limits, Special Rules, Limits on the Credit Modified adjusted gross income, Modified AGI. Free e-file 2012 taxes Married filing separately, Special Rules Qualifying child, Qualifying Child Child, qualifying, Qualifying Child Childcare Credit, Child and Dependent Care Credit Provider Taxpayer identification number, Provider Identification Test Children, Adoption Assistance, Personal Expenses (see also Adoption) Additional credit on child tax credit, Additional Child Tax Credit Adoption (see Adopted child) Babysitters, Babysitting. Free e-file 2012 taxes Birth of child Head of household, qualifying person to file as, Death or birth. Free e-file 2012 taxes , Death or birth. Free e-file 2012 taxes Social security number to be obtained, Born and died in 2013. Free e-file 2012 taxes Care providers, Childcare providers. Free e-file 2012 taxes (see also Child care) Child's tax, figuring of, Step 3. Free e-file 2012 taxes Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. Free e-file 2012 taxes Credit for, Who Should File, You can use Form 1040A if all of the following apply. Free e-file 2012 taxes (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. Free e-file 2012 taxes Death of child Head of household, qualifying person to file as, Death or birth. Free e-file 2012 taxes , Death or birth. Free e-file 2012 taxes Deductions, Line 2 (deductions). Free e-file 2012 taxes Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. Free e-file 2012 taxes Filing requirements, Child's earnings. Free e-file 2012 taxes As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. Free e-file 2012 taxes , Income from property received as a gift. Free e-file 2012 taxes Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. Free e-file 2012 taxes Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. Free e-file 2012 taxes Investment income of, Tax on unearned income of certain children. Free e-file 2012 taxes Investment income of child under age 18 Dependent filing requirements (Table 1-2), Do I Have To File a Return? Interest and dividends, Certain Children Under Age 19 or Full-Time Students Parents' election to report on Form 1040, Certain Children Under Age 19 or Full-Time Students, Investment income of child reported on parent's return. Free e-file 2012 taxes Kidnapped, Kidnapped child. Free e-file 2012 taxes , Kidnapped child. Free e-file 2012 taxes Net unearned income, figuring of, Step 1. Free e-file 2012 taxes Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. Free e-file 2012 taxes Property received as gift, income from, Income from property received as a gift. Free e-file 2012 taxes Signing return, parent for child, Spouse unable to sign. Free e-file 2012 taxes Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. Free e-file 2012 taxes Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. Free e-file 2012 taxes Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. Free e-file 2012 taxes Unearned income of, Tax on unearned income of certain children. Free e-file 2012 taxes Unearned income of certain children, Introduction Form 8615, use of (Figure 31-B), Parental information, providing of, Providing Parental Information (Form 8615, lines A–C) Parents' election to report on Form 1040, Parent's Election To Report Child's Interest and Dividends Trust income, Trust income. Free e-file 2012 taxes Unearned income defined, Unearned income defined. Free e-file 2012 taxes Chronic illness Accelerated payment of life insurance proceeds (see Accelerated death benefits) Long-term care (see Long-term care insurance contracts) Church employees Filing requirements (Table 1-3), Figuring tax. Free e-file 2012 taxes Churches, temples, etc. Free e-file 2012 taxes Charitable contributions to, Examples. Free e-file 2012 taxes , Table 24-1. Free e-file 2012 taxes Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. Free e-file 2012 taxes Citizen or resident test, Citizen or Resident Test Citizens outside U. Free e-file 2012 taxes S. Free e-file 2012 taxes Business travel outside U. Free e-file 2012 taxes S. Free e-file 2012 taxes , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. Free e-file 2012 taxes Standard meal allowance, Standard meal allowance for areas outside the continental United States. Free e-file 2012 taxes Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. Free e-file 2012 taxes S. Free e-file 2012 taxes Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. Free e-file 2012 taxes Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. Free e-file 2012 taxes Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. Free e-file 2012 taxes Civil service retirement benefits, Civil service retirement benefits. Free e-file 2012 taxes Civil suits, Court awards and damages. Free e-file 2012 taxes (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. Free e-file 2012 taxes Contributions that can be spent as individual wishes, not deductible charitable contribution, Contributions to Individuals Housing, Clergy Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. Free e-file 2012 taxes , Ministers' and military housing allowance. Free e-file 2012 taxes Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. Free e-file 2012 taxes Special income rules, Clergy Clerical help, deductibility of, Clerical Help and Office Rent Clients, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. Free e-file 2012 taxes Closing costs Real property transactions, Settlement costs. Free e-file 2012 taxes Sale of home, Settlement fees or closing costs. Free e-file 2012 taxes Clothing Military, Military uniforms. Free e-file 2012 taxes Moth damage, not casualty loss, Progressive deterioration. Free e-file 2012 taxes Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. Free e-file 2012 taxes Used clothing, charitable deduction for fair market value, Used clothing and household items. Free e-file 2012 taxes work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. Free e-file 2012 taxes Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. Free e-file 2012 taxes Coal and iron ore, Coal and iron ore. Free e-file 2012 taxes Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. Free e-file 2012 taxes Gains or losses from sale or trade of, Investment interest deducted. Free e-file 2012 taxes IRA investment in, Investment in Collectibles, Exception. Free e-file 2012 taxes College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. Free e-file 2012 taxes , Table 24-1. Free e-file 2012 taxes Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. Free e-file 2012 taxes Education costs, Qualified tuition programs (QTPs). Free e-file 2012 taxes (see also Qualified tuition programs) Employer-provided educational assistance, Qualified Education Expenses (see also Educational assistance) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. Free e-file 2012 taxes Commission drivers Deduction of expenses, Statutory employees. Free e-file 2012 taxes Commissions, Supplemental Wages Advance, Advance commissions and other earnings. Free e-file 2012 taxes IRAs with brokers, Brokers' commissions. Free e-file 2012 taxes , Brokers' commissions. Free e-file 2012 taxes Property basis to include when buyer pays, Settlement costs. Free e-file 2012 taxes Sharing of (kickbacks), Kickbacks. Free e-file 2012 taxes Unearned, deduction for repayment of, Advance commissions and other earnings. Free e-file 2012 taxes Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. Free e-file 2012 taxes Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. Free e-file 2012 taxes , Community property. Free e-file 2012 taxes Alimony, difference from, Payments not alimony. Free e-file 2012 taxes IRAs, Community property laws. Free e-file 2012 taxes Married filing separately, Community property states. Free e-file 2012 taxes Medical and dental expenses, Community property states. Free e-file 2012 taxes Commuting expenses, Commuting expenses. Free e-file 2012 taxes , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. Free e-file 2012 taxes Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. Free e-file 2012 taxes Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. Free e-file 2012 taxes Unemployment, Unemployment compensation. Free e-file 2012 taxes Computation of tax, Computations Equal amounts, Equal amounts. Free e-file 2012 taxes Negative amounts, Negative amounts. Free e-file 2012 taxes Rounding off dollars, Rounding off dollars. Free e-file 2012 taxes Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. Free e-file 2012 taxes , Condemnations. Free e-file 2012 taxes Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. Free e-file 2012 taxes Period of ownership and use, Previous home destroyed or condemned. Free e-file 2012 taxes Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. Free e-file 2012 taxes Constructive receipt of income, Constructive receipt. Free e-file 2012 taxes , Payment to an agent. Free e-file 2012 taxes , Constructive receipt. Free e-file 2012 taxes Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. Free e-file 2012 taxes , Contributions, Table 24-1. Free e-file 2012 taxes Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations, How To Report (see also Campaign contributions) (see also Charitable contributions) Nontaxable combat pay, Nontaxable combat pay. Free e-file 2012 taxes Political, Political Contributions Reservist repayments, Qualified reservist repayments. Free e-file 2012 taxes Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. Free e-file 2012 taxes Related party transactions, Losses on sales or trades of property. Free e-file 2012 taxes Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. Free e-file 2012 taxes Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. Free e-file 2012 taxes Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. Free e-file 2012 taxes Cooperative housing Dwelling unit used as home, Introduction Mortgage interest statements, Form 1098, Mortgage Interest Statement Real estate taxes, deduction of, Tenant-shareholders in a cooperative housing corporation. Free e-file 2012 taxes Sale or trade of Form 1099-S to report, Form 1099-S transactions. Free e-file 2012 taxes Period of ownership and use, Cooperative apartment. Free e-file 2012 taxes Cooperatives Patronage dividends, Patronage dividends. Free e-file 2012 taxes Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. Free e-file 2012 taxes Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. Free e-file 2012 taxes , Losses on sales or trades of property. Free e-file 2012 taxes Director fees as self-employment income, Corporate director. Free e-file 2012 taxes Reorganizations and nontaxable trade of stock, Corporate reorganizations. Free e-file 2012 taxes Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. Free e-file 2012 taxes Medical and Dental Expenses Checklist. Free e-file 2012 taxes See Publication 502 for more information about these and other expenses. Free e-file 2012 taxes Cosmetics Not deductible as medical expense, Table 21-1. Free e-file 2012 taxes Medical and Dental Expenses Checklist. Free e-file 2012 taxes See Publication 502 for more information about these and other expenses. Free e-file 2012 taxes Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. Free e-file 2012 taxes , Partly taxable. Free e-file 2012 taxes Cost-of-living allowances, Government cost-of-living allowances. Free e-file 2012 taxes Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. Free e-file 2012 taxes Examples of Charitable Contributions—A Quick Check, Membership fees or dues. Free e-file 2012 taxes Entertainment expense deduction not allowed, Club dues and membership fees. Free e-file 2012 taxes Coupon bonds, Coupon bonds. Free e-file 2012 taxes Court awards and damages (see Damages from lawsuits) Cousin, Cousin. Free e-file 2012 taxes Coverdell ESAs Additional tax on, Other taxes. Free e-file 2012 taxes CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. Free e-file 2012 taxes Charitable contributions charged to, Credit card. Free e-file 2012 taxes Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. Free e-file 2012 taxes , Credit for child and dependent care expenses. Free e-file 2012 taxes Credit for prior year minimum tax Nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Credit for the elderly or the disabled, Credit for the elderly or the disabled. Free e-file 2012 taxes , Credit for the elderly or the disabled. Free e-file 2012 taxes Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. Free e-file 2012 taxes Credit reports Costs not included in property basis, Settlement costs. Free e-file 2012 taxes Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. Free e-file 2012 taxes , Earned income credit. Free e-file 2012 taxes , Credit for child and dependent care expenses. Free e-file 2012 taxes , Credit for the elderly or the disabled. Free e-file 2012 taxes , Earned income credit. Free e-file 2012 taxes , Credit for child and dependent care expenses. Free e-file 2012 taxes , Credit for the elderly or the disabled. Free e-file 2012 taxes , Earned income credit. Free e-file 2012 taxes Alternative motor vehicle, Alternative Motor Vehicle Credit American opportunity, Special Rules Build America bonds (see Credit to holders of tax credit bonds) Capital gains, undistributed, credit for tax on, Undistributed capital gains of mutual funds and REITs. Free e-file 2012 taxes , Credit for Tax on Undistributed Capital Gain Child and dependent care, Child and Dependent Care Credit (see Child and dependent care credit) Child tax (see Child tax credit) Clean renewable energy bonds (see Credit to holders of tax credit bonds) Earned income, Earned Income Credit (EIC) (see Earned income credit) Elderly or the disabled, Credit for the Elderly or the Disabled Excess withholding, Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Foreign tax, Foreign Tax Credit Health coverage, Health Coverage Tax Credit Lifetime learning (see Lifetime learning credit) Mortgage interest, Mortgage Interest Credit Nonrefundable credits, Nonrefundable Credits Plug-in electric drive motor vehicle, Plug-in Electric Drive Motor Vehicle Credit Prior year minimum tax (AMT), nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Qualified energy conservation bonds (see Credit to holders of tax credit bonds) Qualified school construction bonds (see Credit to holders of tax credit bonds) Qualified zone academy bonds (see Credit to holders of tax credit bonds) Refundable credits, Refundable Credits Residential energy, Residential Energy Credits Retirement savings contribution, Retirement Savings Contributions Credit (Saver's Credit) Cremation Not deductible as medical expense, Table 21-1. Free e-file 2012 taxes Medical and Dental Expenses Checklist. Free e-file 2012 taxes See Publication 502 for more information about these and other expenses. Free e-file 2012 taxes Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. Free e-file 2012 taxes Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. Free e-file 2012 taxes Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. Free e-file 2012 taxes Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. Free e-file 2012 taxes D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. Free e-file 2012 taxes , Disaster relief. Free e-file 2012 taxes (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. Free e-file 2012 taxes Medical expenses as part of settlement, Damages for Personal Injuries Dating your return, Signatures Daycare centers, You can use Form 1040A if all of the following apply. Free e-file 2012 taxes , Childcare providers. Free e-file 2012 taxes , Care outside your home. Free e-file 2012 taxes (see also Child and dependent care credit) (see also Child care) De minimis benefits, De Minimis (Minimal) Benefits Deadlines (see Due dates) Death (see Decedents) Death benefits Accelerated, Accelerated Death Benefits, Exclusion for terminal illness. Free e-file 2012 taxes Life insurance proceeds (see Life insurance) Public safety officers who died or were killed in line of duty, tax exclusion, Public Safety Officer Killed in the Line of Duty Death of child, Death or birth of child. Free e-file 2012 taxes Death of dependent, Death or birth. Free e-file 2012 taxes Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. Free e-file 2012 taxes , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. Free e-file 2012 taxes Paid by another, Debts paid for you. Free e-file 2012 taxes Payoff of debt included in sales transaction, Debt paid off. Free e-file 2012 taxes Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. Free e-file 2012 taxes Refund offset against, Refunds. Free e-file 2012 taxes , Offset against debts. Free e-file 2012 taxes Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. Free e-file 2012 taxes Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. Free e-file 2012 taxes Due dates, Filing for a decedent. Free e-file 2012 taxes Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. Free e-file 2012 taxes Spouse's death, Spouse died during the year. Free e-file 2012 taxes , Spouse died. Free e-file 2012 taxes Standard deduction, Decedent's final return. Free e-file 2012 taxes Transfer of property at death, Other property transactions. Free e-file 2012 taxes Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Free e-file 2012 taxes Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. Free e-file 2012 taxes , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. Free e-file 2012 taxes , Meals and Incidental Expenses, Entertainment Expenses (see also Bad debts) (see also Capital losses) (see also Entertainment expenses) (see also Personal exemption) (see also Points) (see also Recovery of amounts previously deducted) (see also Standard deduction) Alimony, deductible by payer, How To Deduct Alimony Paid Casualty losses, Casualty and Theft Losses of Income-Producing Property (see Capital losses) Changing claim after filing, need to amend, Amended Returns and Claims for Refund Charitable contributions, Contributions, How To Report (see also Charitable contributions) Dental expenses (see Medical and dental expenses) Depreciation, Depreciation and section 179 deduction. Free e-file 2012 taxes Educator expenses, Educator Expenses Estate, Excess Deductions of an Estate Fee-basis government officials, Special Rules Impairment-related work expenses, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. Free e-file 2012 taxes Interest (see Interest payments) Investment expenses, Investment expenses. Free e-file 2012 taxes IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. Free e-file 2012 taxes Medical and Dental Expenses Checklist. Free e-file 2012 taxes See Publication 502 for more information about these and other expenses. Free e-file 2012 taxes Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. Free e-file 2012 taxes (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. Free e-file 2012 taxes Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. Free e-file 2012 taxes Performing artists' expenses, Expenses of certain performing artists. Free e-file 2012 taxes Prepaid insurance premiums, Prepaid insurance premiums. Free e-file 2012 taxes Prescription medicines, Table 21-1. Free e-file 2012 taxes Medical and Dental Expenses Checklist. Free e-file 2012 taxes See Publication 502 for more information about these and other expenses. Free e-file 2012 taxes Rental expenses, When to deduct. Free e-file 2012 taxes Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. Free e-file 2012 taxes Car expenses, Depreciation and section 179 deductions. Free e-file 2012 taxes Self-employed persons Health insurance premiums, Health Insurance Costs for Self-Employed Persons Social security and railroad retirement benefits, Deductions Related to Your Benefits Standard deduction, Standard Deduction, Married persons who filed separate returns. Free e-file 2012 taxes Stop-smoking programs, Table 21-1. Free e-file 2012 taxes Medical and Dental Expenses Checklist. Free e-file 2012 taxes See Publication 502 for more information about these and other expenses. Free e-file 2012 taxes Student loan interest deduction (see Student loans) Theft loss, Casualty and Theft Losses of Income-Producing Property Transportation expenses (see Travel and transportation expenses) Union dues (see Labor unions) Work-related education, What Expenses Can Be Deducted Deeds Preparation costs for, Amounts charged for services. Free e-file 2012 taxes Recording fees, basis to include, Real estate taxes. Free e-file 2012 taxes Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. Free e-file 2012 taxes Nonqualified plans, Nonqualified deferred compensation plans. Free e-file 2012 taxes Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. Free e-file 2012 taxes Delivery services, Private delivery services. Free e-file 2012 taxes Business-related travel expense, Table 26-1. Free e-file 2012 taxes Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Free e-file 2012 taxes Demutualization of life insurance companies, Demutualization of life insurance companies. Free e-file 2012 taxes Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. Free e-file 2012 taxes Medical and Dental Expenses Checklist. Free e-file 2012 taxes See Publication 502 for more information about these and other expenses. Free e-file 2012 taxes Dependent care Benefits, Dependent care benefits. Free e-file 2012 taxes , Dependent Care Benefits Center, Dependent care center. Free e-file 2012 taxes Credit for, Child and Dependent Care Credit Dependent taxpayer test, Dependent Taxpayer Test Dependents, Who Should File, You can use Form 1040A if all of the following apply. Free e-file 2012 taxes , Exception for adopted child. Free e-file 2012 taxes , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Free e-file 2012 taxes (see also Child tax credit) Birth of, Death or birth. Free e-file 2012 taxes Born and died within year, Exception. Free e-file 2012 taxes , Born and died in 2013. Free e-file 2012 taxes Death of, Death or birth. Free e-file 2012 taxes Deceased dependent's medical and dental expenses, What if you pay medical expenses of a deceased spouse or dependent? Disabled dependent care expenses, deduction for, Disabled Dependent Care Expenses Exemption for, Exemptions for Dependents Filing requirements, Child's earnings. Free e-file 2012 taxes Earned income, unearned income, and gross income levels (Table 1-2), Do I Have To File a Return? Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Medical and dental expenses, Dependent Qualifying child, Qualifying Child, Qualifying Child Qualifying relative, Qualifying Relative, Qualifying Child Social security number, Dependent's SSN. Free e-file 2012 taxes Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). Free e-file 2012 taxes , Taxpayer identification numbers for aliens. Free e-file 2012 taxes Alien dependents, Born and died in 2013. Free e-file 2012 taxes Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. Free e-file 2012 taxes Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. Free e-file 2012 taxes Deposits, Fees and deposits. Free e-file 2012 taxes Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. Free e-file 2012 taxes Depreciation Adjustment to basis for, Depreciation and section 179 deduction. Free e-file 2012 taxes Cars, Depreciation and section 179 deductions. Free e-file 2012 taxes Change of use of property, Basis for depreciation. Free e-file 2012 taxes Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. Free e-file 2012 taxes Form 4562 Rental property depreciation, Depreciation Home computer, Depreciation on Home Computer Property used in trade or business, as noncapital assets, Capital Assets and Noncapital Assets Real property Gain from disposition of property, Depreciation after May 6, 1997. Free e-file 2012 taxes Land, no depreciation of, Land. Free e-file 2012 taxes Rental property, Depreciation. Free e-file 2012 taxes , Depreciation Designated Roth Account Defined. Free e-file 2012 taxes , Designated Roth accounts. Free e-file 2012 taxes Designated Roth account, Designated Roth accounts. Free e-file 2012 taxes , Designated Roth accounts. Free e-file 2012 taxes Destroyed records, Destroyed records. Free e-file 2012 taxes Diaper service, Table 21-1. Free e-file 2012 taxes Medical and Dental Expenses Checklist. Free e-file 2012 taxes See Publication 502 for more information about these and other expenses. Free e-file 2012 taxes Differential wage payments, Differential wage payments. Free e-file 2012 taxes Differential wages Wages for reservists Military reserves, Differential wage payments. Free e-file 2012 taxes Direct deposit of refunds, Refunds Directors' fees, Corporate director. Free e-file 2012 taxes Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. Free e-file 2012 taxes , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. Free e-file 2012 taxes Armed forces, Disability. Free e-file 2012 taxes Blind (see Blind persons) Cafeteria plans, Cafeteria plans. Free e-file 2012 taxes Credit for (see Elderly or disabled, credit for) Dependent who is disabled, deduction for care expenses, Disabled Dependent Care Expenses Guide dogs, deductible as medical expense, Table 21-1. Free e-file 2012 taxes Medical and Dental Expenses Checklist. Free e-file 2012 taxes See Publication 502 for more information about these and other expenses. Free e-file 2012 taxes Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. Free e-file 2012 taxes Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. Free e-file 2012 taxes Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. Free e-file 2012 taxes Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. Free e-file 2012 taxes Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. Free e-file 2012 taxes Social security and railroad retirement benefits, deductions for, Disability payments. Free e-file 2012 taxes Special school or home for, deductibility of medical expense, Table 21-1. Free e-file 2012 taxes Medical and Dental Expenses Checklist. Free e-file 2012 taxes See Publication 502 for more information about these and other expenses. Free e-file 2012 taxes Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. Free e-file 2012 taxes Workers' compensation, Workers' Compensation Disability Income, Disability income. Free e-file 2012 taxes Disability benefits Earned income credit, Form 4029. Free e-file 2012 taxes Disability insurance payments Earned income credit, Disability insurance payments. Free e-file 2012 taxes Disability, permanent and total disability, Permanent and total disability. Free e-file 2012 taxes Disabled Child, Permanently and totally disabled. Free e-file 2012 taxes Dependent, Disabled dependent working at sheltered workshop. Free e-file 2012 taxes Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. Free e-file 2012 taxes , Disaster relief payments. Free e-file 2012 taxes , Disaster relief. Free e-file 2012 taxes (see also Terrorist attacks) Cash gifts to victims, Cash gifts. Free e-file 2012 taxes Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Free e-file 2012 taxes Unemployment assistance, Types of unemployment compensation. Free e-file 2012 taxes Employer's emergency disaster fund, Employer's emergency disaster fund. Free e-file 2012 taxes Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. Free e-file 2012 taxes Grants or payments, Disaster relief grants. Free e-file 2012 taxes Replacement of lost or destroyed property, Disaster relief. Free e-file 2012 taxes Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. Free e-file 2012 taxes , Adjusted Basis Disclosure statement, Disclosure statement. Free e-file 2012 taxes Discount, bonds and notes issued at, Original Issue Discount (OID) Discounted debt instruments Capital gain or loss, Discounted Debt Instruments Discounts Employee discounts, effect on basis, Bargain purchases. Free e-file 2012 taxes Distributions, Eligible rollover distributions. Free e-file 2012 taxes (see also Rollovers) Early (see Early withdrawal from deferred interest account) Liquidating distributions, Liquidating Distributions Lump sum (see Lump-sum distributions) Nondividend distributions, Nondividend Distributions Qualified charitable, Qualified charitable distributions (QCD). Free e-file 2012 taxes Qualified reservist, Qualified reservist distributions. Free e-file 2012 taxes Required minimum distributions, Required distributions. Free e-file 2012 taxes , Required distributions. Free e-file 2012 taxes , When Must You Withdraw IRA Assets? (Required Minimum Distributions) (see also Individual retirement arrangements (IRAs)) (see also Pensions) Return of capital, Nondividend Distributions District of Columbia First-time homebuyer credit, Decreases to basis. Free e-file 2012 taxes Dividends, Dividends and Other Distributions, Form 1099-DIV. Free e-file 2012 taxes , More information. Free e-file 2012 taxes (see also Form 1099-DIV) Alaska Permanent Fund (see Alaska Permanent Fund dividends) As stock dividends and stock rights, Distributions of Stock and Stock Rights Backup withholding, Backup withholding. Free e-file 2012 taxes Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. Free e-file 2012 taxes Buying more stock with, Dividends Used to Buy More Stock Defined, Introduction Exempt-interest dividends, Other Distributions Expenses related to, deduction of, Expenses related to dividend income. Free e-file 2012 taxes Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. Free e-file 2012 taxes Insurance dividends, Dividends on insurance policies. Free e-file 2012 taxes Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. Free e-file 2012 taxes Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. Free e-file 2012 taxes Qualified, Qualified Dividends, Qualified dividends. Free e-file 2012 taxes Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. Free e-file 2012 taxes Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. Free e-file 2012 taxes Sold stock, Dividends on stock sold. Free e-file 2012 taxes Stockholder debts when canceled as, Stockholder debt. Free e-file 2012 taxes Veterans' insurance, Dividends on veterans' insurance. Free e-file 2012 taxes Divorced parents, Children of divorced or separated parents (or parents who live apart). Free e-file 2012 taxes , Applying this special rule to divorced or separated parents (or parents who live apart). Free e-file 2012 taxes Divorced taxpayers, Alimony. Free e-file 2012 taxes (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. Free e-file 2012 taxes Child custody, Custodial parent and noncustodial parent. Free e-file 2012 taxes Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. Free e-file 2012 taxes Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. Free e-file 2012 taxes , Divorced persons. Free e-file 2012 taxes IRAs, Kay Bailey Hutchison Spousal IRA. Free e-file 2012 taxes , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. Free e-file 2012 taxes Mortgage interest, payment as alimony, Divorced or separated individuals. Free e-file 2012 taxes Personal exemption, Divorced or separated spouse. Free e-file 2012 taxes Real estate taxes, allocation of, Divorced individuals. Free e-file 2012 taxes Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. Free e-file 2012 taxes Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. Free e-file 2012 taxes Domestic help Withholding, Household workers. Free e-file 2012 taxes Domestic help, no exemption for, Housekeepers, maids, or servants. Free e-file 2012 taxes