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CP 297 - Notice of Intent to Levy and Notice of Your Right to a Hearing

Details About This Notice:
Sample Content: Page 1, Page 2
Purpose:   We send CP 297 to notify the recipient of our intent to levy and of the their right to a hearing.
Reason for Issuance:   There is a balance due on the recipient's account we've previously asked them to pay. We're sending the notice to inform them the account is still unpaid and to notify them of our intent to levy and of their right to receive appeals consideration.
Account Balance:   Balance due
Possible Enclosures:  

Frequently Asked Questions About This Notice

Page Last Reviewed or Updated: 20-May-2013

The Hr Block Free Online Filing

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