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

The H And R Free

H and r free 6. H and r free   Catch-Up Contributions Table of Contents The most that can be contributed to your 403(b) account is the lesser of your limit on annual additions or your limit on elective deferrals. H and r free If you will be age 50 or older by the end of the year, you may also be able to make additional catch-up contributions. H and r free These additional contributions cannot be made with after-tax employee contributions. H and r free You are eligible to make catch-up contributions if: You will have reached age 50 by the end of the year, and The maximum amount of elective deferrals that can be made to your 403(b) account have been made for the plan year. H and r free The maximum amount of catch-up contributions is the lesser of: $5,500 for 2013 and unchanged for 2014, or The excess of your compensation for the year, over the elective deferrals that are not catch-up contributions. H and r free Figuring catch-up contributions. H and r free   When figuring allowable catch-up contributions, combine all catch-up contributions made by your employer on your behalf to the following plans. H and r free Qualified retirement plans. H and r free (To determine if your plan is a qualified plan, ask your plan administrator. H and r free ) 403(b) plans. H and r free Simplified employee pension (SEP) plans. H and r free SIMPLE plans. H and r free   The total amount of the catch-up contributions on your behalf to all plans maintained by your employer cannot be more than the annual limit. H and r free For 2013 the limit is $5,500, unchanged for 2014. H and r free    If you are eligible for both the 15-year rule increase in elective deferrals and the age 50 catch-up, allocate amounts first under the 15-year rule and next as an age 50 catch-up. H and r free    Catch-up contributions do not affect your MAC. H and r free Therefore, the maximum amount that you are allowed to have contributed to your 403(b) account is your MAC plus your allowable catch-up contribution. H and r free You can use Worksheet C in chapter 9 to figure your limit on catch-up contributions. H and r free Prev  Up  Next   Home   More Online Publications