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Tax 2011 Form

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Tax 2011 Form

Tax 2011 form Publication 1544(SP) - Introductory Material Table of Contents Qué Hay de Nuevo Introducción Qué Hay de Nuevo Acontecimientos futuros. Tax 2011 form  Si desea obtener la información más reciente sobre los acontecimientos relacionados con la Publicación 1544(SP), tal como legislación promulgada después que ésta fue impresa, acceda a www. Tax 2011 form irs. Tax 2011 form gov/pub1544, en inglés. Tax 2011 form Cómo enmendar un informe. Tax 2011 form  Puede enmendar un informe anterior marcando el encasillado 1a en la parte superior del Formulario 8300-SP. Tax 2011 form Vea Cómo enmendar un informe, más adelante. Tax 2011 form Introducción Si, en un período de 12 meses, usted recibe de un comprador más de $10,000 en efectivo producto de una transacción llevada a cabo en su ocupación o negocio, tiene que declarar la transacción al Servicio de Impuestos Internos (IRS, por sus siglas en inglés) y a la Financial Crimes Enforcement Network (Red para hacer cumplir la ley contra delitos financieros, o FinCEN, por su abreviatura en inglés) en el Formulario 8300-SP, Informe de Pagos en Efectivo en Exceso de $10,000 Recibidos en una Ocupación o Negocio, o en el Formulario 8300, Report of Cash Payments Over $10,000 Received in a Trade or Business, en inglés. Tax 2011 form En esta publicación se explica por qué, cuándo y dónde debe declarar estos pagos recibidos en efectivo, así como las multas considerables que se imponen por no declarar dichos pagos. Tax 2011 form Algunas organizaciones no tienen que presentar el Formulario 8300-SP, incluidas las instituciones financieras que deben presentar el Formulario 104 de la FinCEN (anteriormente Formulario 4789), Currency Transaction Report (Informe de transacciones en efectivo), en inglés, así como los casinos, los cuales deben presentar el Formulario 103 de la FinCEN (anteriormente Formulario 8362), Currency Transaction Report by Casinos (Informe de transacciones en efectivo hechas por casinos), también en inglés. Tax 2011 form Esta publicación no incluye información sobre estos dos últimos formularios. Tax 2011 form En esta publicación encontrará explicaciones sobre la terminología y los puntos más importantes relacionados con el Formulario 8300-SP. Tax 2011 form Lea las instrucciones adjuntas a este formulario, ya que explican lo que debe anotar en cada línea del mismo. Tax 2011 form Prev  Up  Next   Home   More Online Publications
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The Tax 2011 Form

Tax 2011 form Index Symbols 1231 property sale, Sale of property interest. Tax 2011 form 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. Tax 2011 form 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. Tax 2011 form 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. Tax 2011 form 501(c)(3) organizations, Student loans. Tax 2011 form 529 program, Qualified tuition program (QTP). Tax 2011 form 83(b) election, How to make the choice. Tax 2011 form A Academic health centers Meals and lodging when teaching and research organization, Academic health center. Tax 2011 form Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. Tax 2011 form Accrual method taxpayers, Prepaid income. Tax 2011 form Accrued leave payment At time of retirement or resignation, Accrued leave payment. Tax 2011 form Disability retirement, Accrued leave payment. Tax 2011 form Activity not for profit, Activity not for profit. Tax 2011 form Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. Tax 2011 form Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. Tax 2011 form Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. Tax 2011 form Alien status, waiver of, Waiver of alien status. Tax 2011 form Aliens Nonresident, Nonresident aliens. Tax 2011 form Alimony, Alimony. Tax 2011 form Alternative minimum tax (AMT) Recoveries, refiguring of, Subject to alternative minimum tax. Tax 2011 form Stock options, Alternative minimum tax (AMT). Tax 2011 form Annuities Charitable gift, Charitable gift annuities. Tax 2011 form Railroad retirement, Railroad retirement annuities. Tax 2011 form Tax-sheltered, Limit for tax-sheltered annuities. Tax 2011 form Archer MSAs, Archer MSA contributions. Tax 2011 form , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Tax 2011 form Armed forces, Military Combat zone bonus, Veterans' benefits. Tax 2011 form Disability, Disability. Tax 2011 form Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. Tax 2011 form Qualified reservist distribution, Qualified reservist distribution (QRD). Tax 2011 form Rehabilitative program payments, Veterans' benefits. Tax 2011 form Retirement pay, Military retirement pay. Tax 2011 form Veterans benefits, Veterans' benefits. Tax 2011 form Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. Tax 2011 form Back pay, award for, Back pay awards. Tax 2011 form Backup withholding Barter exchange transactions, Backup withholding. Tax 2011 form Bankruptcy Canceled debt not deemed to be income, Excluded debt. Tax 2011 form Barter income, Bartering Below-market loans, Below-market loans. Tax 2011 form Bequest for services, Bequest for services. Tax 2011 form Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. Tax 2011 form Black lung benefit payments, Black lung benefit payments. Tax 2011 form Bonuses, Bonuses and awards. Tax 2011 form , Employee awards or bonuses. Tax 2011 form Breach of contract Damages as income, Court awards and damages. Tax 2011 form Bribes, Bribes. Tax 2011 form Business expenses Reimbursements, Allowances and reimbursements. Tax 2011 form Business income, Business and Investment Income, More information. Tax 2011 form C Cafeteria plans, Cafeteria plans. Tax 2011 form Campaign contributions, Campaign contributions. Tax 2011 form Campus lodging, Qualified campus lodging. Tax 2011 form , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. Tax 2011 form Capital gains Recoveries, Capital gains. Tax 2011 form , Capital gains. Tax 2011 form Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. Tax 2011 form Incentive stock options (ISOs), Incentive stock options (ISOs). Tax 2011 form Sale of personal property, Sale of personal items. Tax 2011 form Car (see Vehicle, employer-provided) Car pools, Car pools. Tax 2011 form Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. Tax 2011 form Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. Tax 2011 form Catch-up contributions, Catch-up contributions. Tax 2011 form , Catch-up contributions. Tax 2011 form Charitable gift annuities, Charitable gift annuities. Tax 2011 form Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. Tax 2011 form Child support payments, Child support payments. Tax 2011 form Childcare providers, Childcare providers. Tax 2011 form , Food program payments to daycare providers. Tax 2011 form Chronic illness, Chronically ill individual. Tax 2011 form Accelerated death benefits paid to, Exclusion for chronic illness. Tax 2011 form Citizens outside U. Tax 2011 form S. Tax 2011 form Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. Tax 2011 form Clergy, Clergy Coal, Coal and iron ore. Tax 2011 form Colleges and universities Faculty lodging, Faculty lodging. Tax 2011 form Scholarships and fellowships, Scholarships and fellowships. Tax 2011 form Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. Tax 2011 form Workers', Workers' Compensation Compensatory damages, Other compensation. Tax 2011 form , Court awards and damages. Tax 2011 form Constructive receipt of income, Constructively received income. Tax 2011 form Copyrights Infringement damages, Court awards and damages. Tax 2011 form Royalties, Copyrights and patents. Tax 2011 form Corporate directors, Corporate director. Tax 2011 form Cost-of-living allowances, Government cost-of-living allowances. Tax 2011 form Court awards, Court awards and damages. Tax 2011 form (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. Tax 2011 form Credits Recoveries, refiguring of unused credits, Unused tax credits. Tax 2011 form , Unused tax credits. Tax 2011 form Currency transactions, foreign, Foreign currency transactions. Tax 2011 form D Damages from lawsuits, Court awards and damages. Tax 2011 form Back pay awards, Back pay awards. Tax 2011 form Breach of contract, Court awards and damages. Tax 2011 form Compensatory damages, Other compensation. Tax 2011 form , Court awards and damages. Tax 2011 form Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. Tax 2011 form Punitive damages, Court awards and damages. Tax 2011 form Daycare providers, Childcare providers. Tax 2011 form (see also Childcare providers) Food program payments to, Food program payments to daycare providers. Tax 2011 form De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. Tax 2011 form (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. Tax 2011 form Nonrecourse debts, Mortgage relief upon sale or other disposition. Tax 2011 form Recourse, Mortgage relief upon sale or other disposition. Tax 2011 form Stockholder's, Stockholder debt. Tax 2011 form Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Tax 2011 form Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. Tax 2011 form , Nonqualified deferred compensation plans of nonqualified entities. Tax 2011 form Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. Tax 2011 form Differential wage payments, Differential wage payments. Tax 2011 form Armed forces, Differential wage payments. Tax 2011 form Directors' fees, Corporate director. Tax 2011 form Disability Military, Disability. Tax 2011 form Pensions, Disability Pensions Workers' compensation, Disability pension. Tax 2011 form Person with, Persons with disabilities. Tax 2011 form Unemployment compensation, paid as substitute for, Types of unemployment compensation. Tax 2011 form Disaster relief Disaster mitigation payments, Disaster mitigation payments. Tax 2011 form Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Tax 2011 form Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. Tax 2011 form Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. Tax 2011 form Mortgage loan for early payment, Discounted mortgage loan. Tax 2011 form Dividends Restricted stock, Dividends received on restricted stock. Tax 2011 form Divorced taxpayers Stock options exercised incident to divorce, Tax form. Tax 2011 form Down payment assistance, Down payment assistance. Tax 2011 form E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. Tax 2011 form Educational institutions Faculty lodging, Faculty lodging. Tax 2011 form Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. Tax 2011 form Tax Counseling for the Elderly, Volunteer tax counseling. Tax 2011 form Election precinct officials, Election precinct official. Tax 2011 form Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. Tax 2011 form , Catch-up contributions. Tax 2011 form Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. Tax 2011 form Increased limit for last 3 years prior to retirement age, Increased limit. Tax 2011 form Limit on, Elective Deferrals Reporting by employer, Reporting by employer. Tax 2011 form Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Tax 2011 form Emotional distress damages, Emotional distress. Tax 2011 form Employee achievement awards, Employee achievement award. Tax 2011 form Employee awards or bonuses, Employee awards or bonuses. Tax 2011 form Employee compensation, Employee Compensation, Inherited property not substantially vested. Tax 2011 form Fringe benefits, Fringe Benefits, Special valuation rules. Tax 2011 form Restricted property, Restricted Property, Inherited property not substantially vested. Tax 2011 form Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. Tax 2011 form Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. Tax 2011 form Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. Tax 2011 form Employment Abroad, Employment abroad. Tax 2011 form Agency fees, Employment agency fees. Tax 2011 form Contracts Severance pay for cancellation of, Severance pay. Tax 2011 form Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. Tax 2011 form Conservation Subsidies, Energy conservation subsidies. Tax 2011 form Utility rebates, Utility rebates. Tax 2011 form Estate income, Estate and trust income. Tax 2011 form Estimated tax Unemployment compensation, Tax withholding. Tax 2011 form Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. Tax 2011 form Expected inheritance, Expected inheritance. Tax 2011 form Expenses paid by another, Expenses paid by another. Tax 2011 form Exxon Valdez settlement, Exxon Valdez settlement income. Tax 2011 form Eligible retirement plan, Contributions to eligible retirement plan. Tax 2011 form Income averaging, Income averaging. Tax 2011 form Legal expenses, Legal expenses. Tax 2011 form Reporting requirement-statement, Statement. Tax 2011 form F Faculty lodging, Faculty lodging. Tax 2011 form Fair market value (FMV), Fair market value. Tax 2011 form Stock options, Grant of option. Tax 2011 form Farming Qualified farm debt, cancellation of, Excluded debt. Tax 2011 form Federal employees Accrued leave payment, Accrued leave payment. Tax 2011 form Cost-of-living allowances, Government cost-of-living allowances. Tax 2011 form Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). Tax 2011 form Federal income tax Refunds, Federal income tax refund. Tax 2011 form Fees for services, Fees for services. Tax 2011 form Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. Tax 2011 form FICA withholding Foreign employers, U. Tax 2011 form S. Tax 2011 form citizens working for in U. Tax 2011 form S. Tax 2011 form , Social security and Medicare taxes. Tax 2011 form Paid by employer, Social security and Medicare taxes paid by employer. Tax 2011 form Fiduciaries Fees for services, Fees for services. Tax 2011 form , Personal representatives. Tax 2011 form Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. Tax 2011 form No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. Tax 2011 form Nutrition Program for the Elderly, Nutrition Program for the Elderly. Tax 2011 form Foreign Currency transactions, Foreign currency transactions. Tax 2011 form Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. Tax 2011 form Income, Reminders Service, Service-connected disability. Tax 2011 form Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. Tax 2011 form Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. Tax 2011 form Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. Tax 2011 form Repayment of commissions paid in advance, Advance commissions and other earnings. Tax 2011 form Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. Tax 2011 form Personal property rental, reporting income from, Reporting business income and expenses. Tax 2011 form Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. Tax 2011 form Personal property rental, reporting income from, Reporting business income and expenses. Tax 2011 form Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. Tax 2011 form Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. Tax 2011 form Royalties, Royalties Form 1040A Recoveries, Where to report. Tax 2011 form Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. Tax 2011 form Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. Tax 2011 form Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. Tax 2011 form , Estate and trust income. Tax 2011 form Form 1065 Partnership return, Partnership return. Tax 2011 form Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). Tax 2011 form , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. Tax 2011 form Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. Tax 2011 form , Backup withholding. Tax 2011 form Form 1099-C Cancellation of debt, Form 1099-C. Tax 2011 form Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. Tax 2011 form Form 1099-G State tax refunds, State tax refund. Tax 2011 form Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. Tax 2011 form Stock options exercised incident to divorce, Tax form. Tax 2011 form Form 1099-R Charitable gift annuities, Charitable gift annuities. Tax 2011 form Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. Tax 2011 form Surrender of life insurance policy for cash, Surrender of policy for cash. Tax 2011 form Form 1120-POL Political organizations, Campaign contributions. Tax 2011 form Form 1120S S corporation return, S corporation return. Tax 2011 form Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. Tax 2011 form , Schedule K-1 (Form 1120S). Tax 2011 form Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). Tax 2011 form Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. Tax 2011 form Archer MSAs and long-term care insurance contracts, Archer MSA contributions. Tax 2011 form Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. Tax 2011 form Form SSA-1099 Social security benefit statement, Form SSA-1099. Tax 2011 form Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. Tax 2011 form Accrued leave payment at time of retirement or resignation, Accrued leave payment. Tax 2011 form Back pay awards, Back pay awards. Tax 2011 form Bonuses or awards, Bonuses and awards. Tax 2011 form Elective deferrals, reporting by employer, Reporting by employer. Tax 2011 form Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. Tax 2011 form Stock options from employers, Tax form. Tax 2011 form Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. Tax 2011 form Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. Tax 2011 form Form W-9 Request for taxpayer identification number, Backup withholding. Tax 2011 form Foster care, Foster care providers. Tax 2011 form Foster Grandparent Program, National Senior Service Corps programs. Tax 2011 form Found property, Found property. Tax 2011 form Free tax services, Free help with your tax return. Tax 2011 form Fringe benefits, Fringe Benefits, Special valuation rules. Tax 2011 form Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. Tax 2011 form Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. Tax 2011 form Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. Tax 2011 form Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. Tax 2011 form Vehicle, Employer-provided vehicles. Tax 2011 form Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. Tax 2011 form G Gambling winnings and losses, Gambling winnings. Tax 2011 form Gas Royalties from, Oil, gas, and minerals. Tax 2011 form Gifts, Gifts and inheritances. Tax 2011 form Holiday gifts from employer, Holiday gifts. Tax 2011 form Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. Tax 2011 form Group-term life insurance Worksheets, Figuring the taxable cost. Tax 2011 form , Worksheet 1. Tax 2011 form Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. Tax 2011 form H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). Tax 2011 form Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Tax 2011 form Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). Tax 2011 form Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). Tax 2011 form Savings account, Health savings accounts (HSA). Tax 2011 form Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. Tax 2011 form Hobby losses, Hobby losses. Tax 2011 form Holding period requirement, Holding period requirement. Tax 2011 form Holiday gifts, Holiday gifts. Tax 2011 form Holocaust victims restitution, Holocaust victims restitution. Tax 2011 form Home, sale of, Sale of home. Tax 2011 form Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. Tax 2011 form Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). Tax 2011 form Income Assigned, Assignment of income. Tax 2011 form Business and investment, Business and Investment Income, More information. Tax 2011 form Constructive receipt of, Constructively received income. Tax 2011 form Estate and trust, Estate and trust income. Tax 2011 form Foreign employers, Foreign Employer Illegal, Illegal activities. Tax 2011 form Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. Tax 2011 form S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. Tax 2011 form Indian money account, Indian money account litigation settlement. Tax 2011 form Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. Tax 2011 form Inherited IRA, Inherited pension or IRA. Tax 2011 form Inheritance, Gifts and inheritances. Tax 2011 form IRA, Inherited pension or IRA. Tax 2011 form Property not substantially vested, Inherited property not substantially vested. Tax 2011 form Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Tax 2011 form Insurance Credit card, Credit card insurance. Tax 2011 form Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. Tax 2011 form Frozen deposits, Interest on frozen deposits. Tax 2011 form Mortgage refunds, Mortgage interest refund. Tax 2011 form Option on insurance, Interest option on insurance. Tax 2011 form Recovery amounts, Interest on recovery. Tax 2011 form Savings bond, Interest on qualified savings bonds. Tax 2011 form State and local government obligations, Interest on state and local government obligations. Tax 2011 form Interference with business operations Damages as income, Court awards and damages. Tax 2011 form International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. Tax 2011 form Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. Tax 2011 form IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. Tax 2011 form Itemized deductions Limited, Itemized deductions limited. Tax 2011 form Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. Tax 2011 form Joint returns Social security benefits or railroad retirement payments, Joint return. Tax 2011 form Joint state/local tax return Recoveries, Joint state or local income tax return. Tax 2011 form Jury duty pay, Jury duty. Tax 2011 form K Kickbacks, Kickbacks. Tax 2011 form L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. Tax 2011 form Dues, Union benefits and dues. Tax 2011 form Strike and lockout benefits, Strike and lockout benefits. Tax 2011 form Unemployment benefits paid from, Payments by a union. Tax 2011 form Last day of tax year, income received on, Constructively received income. Tax 2011 form Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. Tax 2011 form Life insurance Employer-owned, Employer-owned life insurance contract. Tax 2011 form Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. Tax 2011 form Loans, Discounted mortgage loan. Tax 2011 form (see also Mortgage) Below-market, Below-market loans. Tax 2011 form Student, Student loans. Tax 2011 form Lockout benefits, Strike and lockout benefits. Tax 2011 form Lodging Campus lodging, Qualified campus lodging. Tax 2011 form , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. Tax 2011 form Replacement housing payments, Replacement housing payments. Tax 2011 form Long-term care insurance, Long-term care coverage. Tax 2011 form , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. Tax 2011 form Lump-sum distributions Survivor benefits, Lump-sum payments. Tax 2011 form M Manufacturer incentive payments, Manufacturer incentive payments. Tax 2011 form Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. Tax 2011 form Medical Care reimbursements, Reimbursement for medical care. Tax 2011 form Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Tax 2011 form Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Tax 2011 form Benefits, Medicare. Tax 2011 form Tax paid by employer, Social security and Medicare taxes paid by employer. Tax 2011 form Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. Tax 2011 form Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. Tax 2011 form 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. Tax 2011 form Discounted loan, Discounted mortgage loan. Tax 2011 form Interest refund, Mortgage interest refund. Tax 2011 form Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). Tax 2011 form Relief, Mortgage relief upon sale or other disposition. Tax 2011 form Motor vehicle, employer-provided, Employer-provided vehicles. Tax 2011 form Moving expenses Reimbursements, Allowances and reimbursements. Tax 2011 form , Moving expense reimbursements. Tax 2011 form MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Tax 2011 form N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. Tax 2011 form National Senior Service Corps, National Senior Service Corps programs. Tax 2011 form No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. Tax 2011 form Nobel prize, Pulitzer, Nobel, and similar prizes. Tax 2011 form Nonrecourse debt, Mortgage relief upon sale or other disposition. Tax 2011 form Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. Tax 2011 form Notary fees, Notary public. Tax 2011 form Notes received for services, Note received for services. Tax 2011 form Nutrition Program for the Elderly, Nutrition Program for the Elderly. Tax 2011 form O Oil Royalties from, Oil, gas, and minerals. Tax 2011 form Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). Tax 2011 form Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. Tax 2011 form Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. Tax 2011 form Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. Tax 2011 form Royalties, Copyrights and patents. Tax 2011 form Peace Corps, Peace Corps. Tax 2011 form Pensions Clergy, Pension. Tax 2011 form Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. Tax 2011 form Military, Military retirement pay. Tax 2011 form Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. Tax 2011 form Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. Tax 2011 form Price reduced after purchase, Price reduced after purchase. Tax 2011 form Prizes and awards, Bonuses and awards. Tax 2011 form , Prizes and awards. Tax 2011 form Achievement awards, Employee achievement award. Tax 2011 form Employee awards or bonuses, Employee awards or bonuses. Tax 2011 form Length-of-service awards, Employee achievement award. Tax 2011 form Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. Tax 2011 form Safety achievement, Employee achievement award. Tax 2011 form Scholarship prizes, Prizes. Tax 2011 form Profit-sharing plan, Retirement and profit-sharing plans. Tax 2011 form Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. Tax 2011 form Public safety officers killed in line of duty, Public safety officer killed in the line of duty. Tax 2011 form Public transportation passes, employer-provided, Transportation, Transit pass. Tax 2011 form Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. Tax 2011 form Punitive damages, Court awards and damages. Tax 2011 form Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). Tax 2011 form R Raffles, Lotteries and raffles. Tax 2011 form Railroad Retirement annuities, Railroad retirement annuities. Tax 2011 form Retirement benefits, Social security and equivalent railroad retirement benefits. Tax 2011 form Sick pay, Railroad sick pay. Tax 2011 form Unemployment compensation benefits, Types of unemployment compensation. Tax 2011 form Real estate Qualified real property business debt, cancellation of, Excluded debt. Tax 2011 form Rebates Cash, Cash rebates. Tax 2011 form Utility, Utility rebates. Tax 2011 form Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. Tax 2011 form Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. Tax 2011 form , Unused tax credits. Tax 2011 form Refunds Federal income tax, Federal income tax refund. Tax 2011 form Mortgage interest, Mortgage interest refund. Tax 2011 form State tax, State tax refund. Tax 2011 form Rehabilitative program payments, Veterans' benefits. Tax 2011 form Reimbursements Business expenses, Allowances and reimbursements. Tax 2011 form Casualty losses, Casualty insurance and other reimbursements. Tax 2011 form Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. Tax 2011 form Moving expenses, Allowances and reimbursements. Tax 2011 form , Moving expense reimbursements. Tax 2011 form Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. Tax 2011 form Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. Tax 2011 form Repayments, Repayments, Year of deduction (or credit). Tax 2011 form Repossession, Canceled sales contract. Tax 2011 form Restricted property, Restricted Property, Inherited property not substantially vested. Tax 2011 form Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. Tax 2011 form Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. Tax 2011 form (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. Tax 2011 form Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. Tax 2011 form Roth contributions, Designated Roth contributions. Tax 2011 form Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. Tax 2011 form Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. Tax 2011 form Sales contracts Cancellation of, Canceled sales contract. Tax 2011 form SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. Tax 2011 form Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. Tax 2011 form Self-employed persons U. Tax 2011 form S. Tax 2011 form citizens working for foreign employers in U. Tax 2011 form S. Tax 2011 form treated as, Social security and Medicare taxes. Tax 2011 form Senior Companion Program, National Senior Service Corps programs. Tax 2011 form Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). Tax 2011 form Severance pay, Severance pay. Tax 2011 form Outplacement services, Outplacement services. Tax 2011 form Sick pay, Sick pay. Tax 2011 form Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Tax 2011 form SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. Tax 2011 form Smallpox vaccine injuries, Smallpox vaccine injuries. Tax 2011 form Social security and Medicare taxes Foreign employers, U. Tax 2011 form S. Tax 2011 form citizens working for in U. Tax 2011 form S. Tax 2011 form , Social security and Medicare taxes. Tax 2011 form Paid by employer, Social security and Medicare taxes paid by employer. Tax 2011 form Social security benefits, Social security and equivalent railroad retirement benefits. Tax 2011 form Standard deduction Recoveries, Standard deduction limit. Tax 2011 form , Standard deduction for earlier years. Tax 2011 form State employees Unemployment benefits paid to, State employees. Tax 2011 form State or local governments Interest on obligations of, Interest on state and local government obligations. Tax 2011 form State or local taxes Refunds, State tax refund. Tax 2011 form Statutory stock option holding period, Sale of the stock. Tax 2011 form Stock appreciation rights, Stock appreciation rights. Tax 2011 form Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. Tax 2011 form Grant, Grant of option. Tax 2011 form Sale, Sale of the stock. Tax 2011 form Stock options, statutory Exercise, Exercise of option. Tax 2011 form Grant, Grant of option. Tax 2011 form Sale, Sale of the stock. Tax 2011 form Stockholder debts, Stockholder debt. Tax 2011 form Stolen property, Stolen property. Tax 2011 form Strike benefits, Strike and lockout benefits. Tax 2011 form Student loans Cancellation of debt, Student loans. Tax 2011 form Substantial risk of forfeiture, Substantial risk of forfeiture. Tax 2011 form Substantially vested property, Substantially vested. Tax 2011 form Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. Tax 2011 form Supplemental unemployment benefits, Supplemental unemployment benefits. Tax 2011 form Surviving spouse Life insurance proceeds paid to, Surviving spouse. Tax 2011 form Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. Tax 2011 form Tax Counseling for the Elderly, Volunteer tax counseling. Tax 2011 form Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. Tax 2011 form Terminal illness, Exclusion for terminal illness. Tax 2011 form Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. Tax 2011 form Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. Tax 2011 form Tour guides, free tours for, Free tour. Tax 2011 form Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. Tax 2011 form , Repayment of benefits. Tax 2011 form Transferable property, Transferable property. Tax 2011 form Transit passes, Transportation, Transit pass. Tax 2011 form Travel agencies Free tour to organizer of group of tourists, Free tour. Tax 2011 form Travel and transportation expenses Free tours from travel agencies, Free tour. Tax 2011 form Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. Tax 2011 form School children, transporting of, Transporting school children. Tax 2011 form Trusts Grantor trusts, Grantor trust. Tax 2011 form Income, Estate and trust income. Tax 2011 form Tuition program, qualified (QTP), Qualified tuition program (QTP). Tax 2011 form Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. Tax 2011 form V VA payments, VA payments. Tax 2011 form Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. Tax 2011 form Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. Tax 2011 form Employer-provided, Employer-provided vehicles. Tax 2011 form Veterans benefits, Veterans' benefits. Tax 2011 form Disability compensation, Retroactive VA determination. Tax 2011 form Retroactive VA determination, Retroactive VA determination. Tax 2011 form Special statute of limitations. Tax 2011 form , Special statute of limitations. Tax 2011 form Viatical settlements, Viatical settlement. Tax 2011 form Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. Tax 2011 form Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). Tax 2011 form W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. Tax 2011 form Winter energy payments, Payments to reduce cost of winter energy. Tax 2011 form Withholding Barter exchange transactions, Backup withholding. Tax 2011 form Unemployment compensation, Tax withholding. Tax 2011 form Work-training programs, Work-training program. Tax 2011 form Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. Tax 2011 form , Worksheet 1. Tax 2011 form Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up     Home   More Online Publications