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Irs 1040 Forms

Tax Act 1040xCan I Still File My 2010 TaxesHr Block Free Tax FilingState Income Tax FormFree Irs FilingIrs E FileE-file State Tax OnlyFiling Back Tax ReturnsIrs 1040 Forms2010 TaxesHow Much Does H&r Block Charge To Prepare Taxes2011 1040 Ez Form1040ez Form 20122013 Tax Form 1040ezWhere To File State Taxes For FreeFile Tax Extension OnlineFiling Taxes OnlineHow Do I File A Tax Extension OnlineEz Tax Form 2012Where To File Your State Taxes For FreeI Need To File My 2010 Taxes FreeFile 2011 Tax OnlineFree Online Ez Form2010 Form 1040nrIrs 1040v FormFree State E File TaxesCorrected Tax ReturnAmend Your Tax ReturnIrs Free Tax ReturnFile 1040nr EzFree Tax Online2010 Tax Form 1040xIrs AmendmentBuy Turbotax 2011Irs Gov Forms 1040xForm 4868Www.irs.gov/form1040xAmending A Return2010 Form 10401040ez Fillable Form 2012

Irs 1040 Forms

Irs 1040 forms Index A Actual knowledge Innocent spouse relief, Actual Knowledge or Reason To Know Separation of liability relief, Actual Knowledge Assistance (see Tax help) B Burden of proof, separation of liability, Burden of proof. Irs 1040 forms C Comments on publication, Comments and suggestions. Irs 1040 forms Community property law, relief from liability arising from, Community Property Laws Community property laws, Community Property Laws D Decedent, Form 8857 filed by or on behalf of a decedent. Irs 1040 forms Domestic violence (separation of liability), Exception for spousal abuse or domestic violence. Irs 1040 forms E Equitable relief Conditions for getting, Conditions for Getting Equitable Relief Factors for determining whether to grant, Factors for Determining Whether To Grant Equitable Relief Refunds, Refunds Under Equitable Relief Erroneous items, Erroneous Items Executors (see Decedent) F Flowcharts, Flowcharts Form 8857 Filled-in example, Filled-in Form 8857 For decedent, Form 8857 filed by or on behalf of a decedent. Irs 1040 forms Tax Court review, Tax Court Review of Request When to file, When to file Form 8857. Irs 1040 forms Free tax services, How To Get Tax Help H Help (see Tax help) How to request relief, How To Request Relief I Indications of unfairness Innocent spouse relief, Indications of Unfairness for Innocent Spouse Relief Injured spouse relief, Publication 971 - Additional Material Innocent spouse relief, Innocent Spouse Relief J Joint and several liability, Publication 971 - Additional Material L Limitations on Relief, Limitations on Relief M More information (see Tax help) N No joint return filed, Relief for Married Persons Who Did Not File Joint Returns P Partial relief, innocent spouse relief, Partial relief when a portion of erroneous item is unknown. Irs 1040 forms Publications (see Tax help) Q Questions & Answers, Publication 971 - Additional Material R Reason to know, Actual Knowledge or Reason To Know Refunds, Refunds Limit on amount of refund, Limit on Amount of Refund Proof required, Proof Required Under equitable relief, Refunds Under Equitable Relief S Separation of liability relief, Separation of Liability Relief Spousal abuse, The IRS Must Contact Your Spouse or Former Spouse, Exception for spousal abuse or domestic violence. Irs 1040 forms Spousal notification, The IRS Must Contact Your Spouse or Former Spouse, Publication 971 - Additional Material Suggestions for publication, Comments and suggestions. Irs 1040 forms T Tax Court review, Tax Court Review of Request Tax help, How To Get Tax Help Taxpayer Advocate, Taxpayer Advocate Service. Irs 1040 forms TEFRA partnership proceedings, Exception for agreements relating to TEFRA partnership proceedings. Irs 1040 forms Transferee liability, Transferee liability not affected by innocent spouse relief provisions. Irs 1040 forms Transfers of property to avoid tax, Transfers of Property To Avoid Tax TTY/TDD information, How To Get Tax Help U Underpaid tax, Equitable Relief Understated tax, Understated Tax United States Tax Court, Tax Court Review of Request W When to file Form 8857, When to file Form 8857. Irs 1040 forms Prev  Up     Home   More Online Publications
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Internal Revenue Manual (IRM) Materials Relating to Tax Exempt Bonds

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IRM 4.81.1 TEB Program
This manual section outlines the Tax Exempt Bonds (TEB) program responsibilities in the oversight, compliance and education related to arrangements that involve debt instruments or obligations of States, their political subdivisions and other entities entitled to issue tax-exempt and tax credit obligations.

IRM 4.81.2 Examination Selection
This manual section provides procedures for the TEB classification program through which examinations pertaining to tax-exempt bond transactions are selected in accordance with inventory requirements.

IRM 4.81.5 Examination Process (Sections 1 - 7.6) (Sections 7.7 - 9.6)
This manual section provides the basic techniques that are intended to ensure that a uniform approach is taken when conducting TEB examinations. The following guidance on general examination techniques and procedures used to conduct examinations of tax-exempt bonds and tax credit bonds is provided for TEB examiners. The procedures outlined within this manual are designed to be used as a guide for TEB examiners when examining a Form 8038 series information return and are not intended to be all inclusive.

IRM 4.81.6 Closing Agreements
This manual section sets forth procedures under which the IRS will enter into closing agreements with governmental issuers and other parties to tax-exempt bond transactions with respect to the application of federal tax law requirements under the Code and corresponding Income Tax regulations (the " Regulations" or "ITR" ) in order to correct any compliance failures and preserve the tax-exempt status of the bonds. These procedures seek to ensure consistency of treatment and to encourage increased voluntary compliance throughout the municipal bond industry.

IRM 4.81.7 Bondholder Referrals
This manual section provides guidance for TEB examiners to refer bondholders in the event of an adverse bond examination.

IRM 4.81.10 Quality Review
This manual section provides guidance and procedures for the systematic review of cases for the purpose of measuring quality and to identify examination deficiency trends.

IRM 4.81.11 Referral Program
This manual provides procedures for the TEB Referral Program for Tax Exempt Bonds. It provides guidance for handling information items and referrals received or developed by TEB that relate specifically to compliance issues.

IRM 4.82.1 Examining Qualified Small Issue Bonds
This manual section provides procedures for examining qualified small issue bonds under section 144(a) of the Internal Revenue Code

IRM 7.2.3 Tax Exempt Bonds Voluntary Closing Agreement Program
This manual section provides procedures for the voluntary closing agreement program for tax-exempt bonds and tax credit bonds known as TEB VCAP.

IRM 22.42.1 Tax Exempt Bonds Customer Education and Outreach
This manual section provides procedures for the Tax Exempt Bonds Customer Education & Outreach ("TEB CE&O" ) program.

Page Last Reviewed or Updated: 26-Mar-2014

The Irs 1040 Forms

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