Filing Your Taxes Online is Fast, Easy and Secure.
Start now and receive your tax refund in as little as 7 days.

1. Get Answers

Your online questions are customized to your unique tax situation.

2. Maximize your Refund

Find tax credits for everything from school tuition to buying a hybri

3. E-File for FREE

E-file free with direct deposit to get your refund in as few as 7 days.

Filing your taxes with paper mail can be difficult and it could take weeks for your refund to arrive. IRS e-file is easy, fast and secure. There is no paperwork going to the IRS so tax refunds can be processed in as little as 7 days with direct deposit. As you prepare your taxes online, you can see your tax refund in real time.

FREE audit support and representation from an enrolled agent – NEW and only from H&R Block

Taxact 2007

How To File A Tax ExtensionTurbotax Free 1040ez1040ez 2011 File OnlineForm Ez 1040I Need To File My 2009 Taxes For FreeIrs Forms And Publications2012 Tax ReturnsIrs Tax Form 1040ezWww.taxact.comTax Cut Hr BlockStudent Loan Tax Forms1040 Ez FormsFree Efile State Tax ReturnHow To File Taxes For 20101040 EzForm 1040nr EzIncome Taxes For Students2011 Tax FormTaxes 1040ezTaxact 2007 Delux EditionStatetaxes1040ez Form Free FileFreetaxesHow To File A Amended Tax Return For 2011Amended Us Tax Form 1040x2006 Tax FilingFile 2006 Taxes For FreeH & R Block Free Tax FilingState Taxes Online For Free2012 Tax Forms 1040ezAmending Taxes After Filing1040x HelpAmend Prior Years Taxes2012 Federal Tax Forms 1040ezFile Federal Taxes Online For FreeHr Free FileForm 1040ezFree Efile Tax Return 2013Federal Tax Return 20121040 Ez Instructions

Taxact 2007

Taxact 2007 Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Taxact 2007 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. Taxact 2007 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. Taxact 2007 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. Taxact 2007 60 day rule, Time limit for making a rollover contribution. Taxact 2007 70 rule, Age 70½ rule. Taxact 2007 , Nonresident alien spouse. Taxact 2007 A Abandonment of home, Abandonment. Taxact 2007 Abortion Deductibility as medical expense, Table 21-1. Taxact 2007 Medical and Dental Expenses Checklist. Taxact 2007 See Publication 502 for more information about these and other expenses. Taxact 2007 Abroad, citizens traveling or working, Employees of foreign governments or international organizations. Taxact 2007 , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. Taxact 2007 S. Taxact 2007 ) (see also Foreign employment) Absence, temporary, Temporary absences. Taxact 2007 , Temporary absences. Taxact 2007 Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. Taxact 2007 Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. Taxact 2007 Long-term care, Long-term care coverage. Taxact 2007 , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. Taxact 2007 Accidents, car, Deductible losses. Taxact 2007 Value determination, Car value. Taxact 2007 Willful negligence or intentional act as cause, Nondeductible losses. Taxact 2007 Accountable plans for employee reimbursements, Accountable Plans, Related to employer. Taxact 2007 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. Taxact 2007 Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. Taxact 2007 Change in, standard deduction not allowed, Persons not eligible for the standard deduction. Taxact 2007 Fiscal year, Accounting Periods, Fiscal year taxpayers. Taxact 2007 , Fiscal Years Fringe benefits, Accounting period. Taxact 2007 Accrual method taxpayers, Accrual method. Taxact 2007 Taxes paid during tax year, deduction of, You must pay the tax during your tax year. Taxact 2007 Accumulation distribution of trusts Tax on, Other taxes. Taxact 2007 Accuracy-related penalties, Accuracy-related penalty. Taxact 2007 Acknowledgment, Acknowledgment. Taxact 2007 Activities not for profit, Activity not for profit. Taxact 2007 Address, Name and Address Change of, Change of Address Foreign, Foreign address. Taxact 2007 P. Taxact 2007 O. Taxact 2007 box, P. Taxact 2007 O. Taxact 2007 box. Taxact 2007 Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. Taxact 2007 Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. Taxact 2007 Easements, Easements. Taxact 2007 Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. Taxact 2007 Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. Taxact 2007 Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. Taxact 2007 Sales of property, Adjusted basis. Taxact 2007 Section 179 deduction, Depreciation and section 179 deduction. Taxact 2007 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. Taxact 2007 Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. Taxact 2007 , Adopted child. Taxact 2007 , Adopted child. Taxact 2007 , Taxpayer identification numbers for adoptees. Taxact 2007 Earned income credit, Adopted child. Taxact 2007 Adoption, Adoption Credit, Child with special needs. Taxact 2007 ATIN, Adoption taxpayer identification number (ATIN). Taxact 2007 , Adoption taxpayer identification number (ATIN). Taxact 2007 Child tax credit, Adopted child. Taxact 2007 (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. Taxact 2007 Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. Taxact 2007 Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. Taxact 2007 No charitable deduction for, Personal Expenses Foreign child, Foreign child. Taxact 2007 Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). Taxact 2007 , Taxpayer identification numbers for aliens. Taxact 2007 Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). Taxact 2007 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. Taxact 2007 Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. Taxact 2007 Distribution prior to age 59, Age 59½ rule. Taxact 2007 Distribution required at age 70, IRA owners. Taxact 2007 , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. Taxact 2007 Retirement plan recipients over age 75, Who must use the General Rule. Taxact 2007 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. Taxact 2007 (see also Fiduciaries) Income paid to, Payment to an agent. Taxact 2007 Signing return, When someone can sign for you. Taxact 2007 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. Taxact 2007 Airline club dues Not entertainment expenses, Club dues and membership fees. Taxact 2007 Airplanes, donations of, Cars, boats, and airplanes. Taxact 2007 Airport transportation Business-related travel expense, Table 26-1. Taxact 2007 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Taxact 2007 Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. Taxact 2007 Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. Taxact 2007 Child's dividends, Child's Alaska Permanent Fund dividends. Taxact 2007 Income from, You can use Form 1040EZ if all of the following apply. Taxact 2007 , You can use Form 1040A if all of the following apply. Taxact 2007 , Alaska Permanent Fund dividends. Taxact 2007 Investment income not to include, Investment income. Taxact 2007 Alaska Unemployment Compensation Fund, Contributions to state benefit funds. Taxact 2007 Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. Taxact 2007 Medical and Dental Expenses Checklist. Taxact 2007 See Publication 502 for more information about these and other expenses. Taxact 2007 Alcoholic beverages IRA prohibited transactions in, Collectibles. Taxact 2007 Aliens, Individual taxpayer identification number (ITIN) for aliens. Taxact 2007 , Not earned income. Taxact 2007 Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. Taxact 2007 , Payments not alimony. Taxact 2007 , Payments to a third party. Taxact 2007 , Life insurance premiums. Taxact 2007 , Payments for jointly-owned home. Taxact 2007 , Mortgage payments. Taxact 2007 , Taxes and insurance. Taxact 2007 , Other payments to a third party. Taxact 2007 , Instruments Executed After 1984, Exception for instruments executed before 1985. Taxact 2007 , Alimony requirements. Taxact 2007 , Cash payment requirement. Taxact 2007 , Payments to a third party. Taxact 2007 , Payments designated as not alimony. Taxact 2007 , Spouses cannot be members of the same household. Taxact 2007 , Liability for payments after death of recipient spouse. Taxact 2007 , Substitute payments. Taxact 2007 , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. Taxact 2007 , Deducting the recapture. Taxact 2007 Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. Taxact 2007 Reporting of income, Alimony. Taxact 2007 Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. Taxact 2007 Exempt-interest dividends, Alternative minimum tax treatment. Taxact 2007 Filing requirements (Table 1-3), Figuring tax. Taxact 2007 Incentive stock option, You can use Form 1040A if all of the following apply. Taxact 2007 Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. Taxact 2007 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. Taxact 2007 , Filing Form 1040X. Taxact 2007 (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. Taxact 2007 Standard deduction, change to itemized deductions, Changing your mind. Taxact 2007 American citizens abroad, U. Taxact 2007 S. Taxact 2007 Citizens and Resident Aliens Living Abroad (see also Citizens outside U. Taxact 2007 S. Taxact 2007 ) 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. Taxact 2007 S. Taxact 2007 Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. Taxact 2007 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. Taxact 2007 Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. Taxact 2007 , Additional exceptions for nonqualified annuity contracts. Taxact 2007 Estimated tax, Withholding and estimated tax. Taxact 2007 Exclusion limit, Exclusion limit. Taxact 2007 General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. Taxact 2007 Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. Taxact 2007 Purchased annuities, Purchased annuities. Taxact 2007 Survivor's annuity, Survivors of retirees. Taxact 2007 Guaranteed payments, Guaranteed payments. Taxact 2007 IRAs as, Kinds of traditional IRAs. Taxact 2007 Joint return, Joint return. Taxact 2007 Loans from plan, Loans. Taxact 2007 Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. Taxact 2007 , More than one annuity. Taxact 2007 Partly taxable payments, Partly taxable payments. Taxact 2007 Purchased annuities, Purchased annuities. Taxact 2007 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. Taxact 2007 Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. Taxact 2007 Worksheet for computation, How to use the Simplified Method. Taxact 2007 Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. Taxact 2007 Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. Taxact 2007 , Pensions and Annuities, Withholding and estimated tax. Taxact 2007 Annulled marriages Filing status, Annulled marriages. Taxact 2007 Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. Taxact 2007 Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. Taxact 2007 Real estate transactions, when required by lender, Settlement costs. Taxact 2007 Appraisals Casualty or theft losses, Appraisal. Taxact 2007 , Costs of photographs and appraisals. Taxact 2007 Archer MSAs, Medical savings accounts (MSAs). Taxact 2007 Contributions, Archer MSA contributions. Taxact 2007 Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. Taxact 2007 Medical and Dental Expenses Checklist. Taxact 2007 See Publication 502 for more information about these and other expenses. Taxact 2007 Armed forces, Types of Qualified Organizations, Table 24-1. Taxact 2007 Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. Taxact 2007 (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. Taxact 2007 Dependency allotments, Armed Forces dependency allotments. Taxact 2007 Disability pay, Disability. Taxact 2007 Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. Taxact 2007 Military, Military uniforms. Taxact 2007 Military quarters allotments, Tax-exempt military quarters allowances. Taxact 2007 Naval officers on permanent duty aboard ship, Members of the Armed Forces. Taxact 2007 Permanent duty overseas, Members of the Armed Forces. Taxact 2007 Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. Taxact 2007 , Ministers' and military housing allowance. Taxact 2007 Rehabilitative program payments, Veterans' benefits. Taxact 2007 Reserves, Armed Forces reservists traveling more than 100 miles from home. Taxact 2007 Retirees' pay Taxable income, Military retirement pay. Taxact 2007 Uniforms, Military uniforms. Taxact 2007 Wages, Military Armed Forces Retiree's pay withholding, Military retirees. Taxact 2007 Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. Taxact 2007 Capital gains or losses from sale or trade of, Investment interest deducted. Taxact 2007 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. Taxact 2007 Fees not included in basis, Settlement costs. Taxact 2007 At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. Taxact 2007 ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). Taxact 2007 Attachment of wages, Garnisheed wages. Taxact 2007 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. Taxact 2007 Title to property, for preparation, filing, etc. Taxact 2007 , Settlement costs. Taxact 2007 Audits Travel expense records, If your return is examined. Taxact 2007 Auto insurance Medical expenses covered by, not deductible, Table 21-1. Taxact 2007 Medical and Dental Expenses Checklist. Taxact 2007 See Publication 502 for more information about these and other expenses. Taxact 2007 Automatic extension of time to file, Automatic Extension, When to file. Taxact 2007 Form 4868, E-file options. Taxact 2007 Automatic investment services Holding period, determination of, Automatic investment service. Taxact 2007 Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. Taxact 2007 Back pay, award for, Back pay awards. Taxact 2007 Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. Taxact 2007 Backup withholding, Backup Withholding, Backup withholding. Taxact 2007 , Backup withholding. Taxact 2007 Dividend income, Backup withholding. Taxact 2007 , Reporting tax withheld. Taxact 2007 Penalties, Penalties. Taxact 2007 Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. Taxact 2007 Reporting on Schedule D (Form 1040), How to report. Taxact 2007 Claim for refund, Exceptions for special types of refunds. Taxact 2007 , Filing a claim for refund. Taxact 2007 Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. Taxact 2007 Short-term capital loss, How to report bad debts. Taxact 2007 When deductible, When deductible. Taxact 2007 Baggage Business-related travel expense, Table 26-1. Taxact 2007 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Taxact 2007 Balance due, Refund or balance due. Taxact 2007 Bankruptcy Canceled debt not deemed to be income, Excluded debt. Taxact 2007 Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. Taxact 2007 Banks Automatic investment service, determination of holding period, Automatic investment service. Taxact 2007 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. Taxact 2007 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. Taxact 2007 Basis of purchase, Bargain purchases. Taxact 2007 Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. Taxact 2007 Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. Taxact 2007 Bargain purchases, Bargain purchases. Taxact 2007 Bonds, Stocks and Bonds, Bond premium. Taxact 2007 Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. Taxact 2007 , Partly taxable. Taxact 2007 Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. Taxact 2007 Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. Taxact 2007 Other than cost, Basis Other Than Cost, Tax-exempt obligations. Taxact 2007 , No gain or loss. Taxact 2007 Points not to be included, Settlement costs. Taxact 2007 , Points. Taxact 2007 Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. Taxact 2007 Stock or stock rights, Basis. Taxact 2007 Tax-exempt obligations Bonds, Tax-exempt obligations. Taxact 2007 Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. Taxact 2007 Beneficiaries, Beneficiary of an estate or trust. Taxact 2007 , Rollover by surviving spouse. Taxact 2007 , Estate and trust income. Taxact 2007 , Losses. Taxact 2007 (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. Taxact 2007 , Losses. Taxact 2007 , Gifts and inheritances. Taxact 2007 , Income from property received as a gift. Taxact 2007 (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. Taxact 2007 Bingo, Table 24-1. Taxact 2007 Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. Taxact 2007 Medical and Dental Expenses Checklist. Taxact 2007 See Publication 502 for more information about these and other expenses. Taxact 2007 Birth of child, Death or birth of child. Taxact 2007 Head of household, qualifying person to file as, Death or birth. Taxact 2007 , Death or birth. Taxact 2007 Social security number to be obtained, Born and died in 2013. Taxact 2007 Birth of dependent, Death or birth. Taxact 2007 Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. Taxact 2007 Guide dogs, deductible as medical expense, Table 21-1. Taxact 2007 Medical and Dental Expenses Checklist. Taxact 2007 See Publication 502 for more information about these and other expenses. Taxact 2007 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. Taxact 2007 Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. Taxact 2007 Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Taxact 2007 Donations of, Cars, boats, and airplanes. Taxact 2007 Body scan, Table 21-1. Taxact 2007 Medical and Dental Expenses Checklist. Taxact 2007 See Publication 502 for more information about these and other expenses. Taxact 2007 Bona fide business purpose Travel expenses, Bona fide business purpose. Taxact 2007 Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. Taxact 2007 , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. Taxact 2007 Convertible bonds, Convertible stocks and bonds. Taxact 2007 Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. Taxact 2007 Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. Taxact 2007 Retirement of, Retirement bonds. Taxact 2007 , Redemption or retirement of bonds. Taxact 2007 Sale of, Bonds Sold Between Interest Dates Savings, U. Taxact 2007 S. Taxact 2007 Savings Bonds, Series HH bonds. Taxact 2007 , Series EE and series I bonds. Taxact 2007 Sold at premium, computation of adjusted basis, Bond premium. Taxact 2007 State or local government, tax-exempt, Tax-exempt state and local government bonds. Taxact 2007 Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. Taxact 2007 , Employee awards or bonuses. Taxact 2007 Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. Taxact 2007 Borrowed funds, Loans. Taxact 2007 , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. Taxact 2007 Bottled water, Table 21-1. Taxact 2007 Medical and Dental Expenses Checklist. Taxact 2007 See Publication 502 for more information about these and other expenses. Taxact 2007 Boy Scouts Charitable contributions to, Examples. Taxact 2007 , Table 24-1. Taxact 2007 Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. Taxact 2007 Medical and Dental Expenses Checklist. Taxact 2007 See Publication 502 for more information about these and other expenses. Taxact 2007 Breach of contract Damages as income, Court awards and damages. Taxact 2007 employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. Taxact 2007 Medical and Dental Expenses Checklist. Taxact 2007 See Publication 502 for more information about these and other expenses. Taxact 2007 Bribes, Bribes. Taxact 2007 , 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. Taxact 2007 , Brokers' commissions. Taxact 2007 Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. Taxact 2007 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. Taxact 2007 Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. Taxact 2007 Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. Taxact 2007 , Allowances and reimbursements. Taxact 2007 Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. Taxact 2007 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. Taxact 2007 Basis for depreciation, Basis for depreciation. Taxact 2007 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. Taxact 2007 Business tax credits Claim for refund, Exceptions for special types of refunds. Taxact 2007 Business use of home, Home Office C Cafeteria plans, Cafeteria plans. Taxact 2007 Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. Taxact 2007 Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. Taxact 2007 Campaign contributions, Campaign contributions. Taxact 2007 , Table 24-1. Taxact 2007 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. Taxact 2007 Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. Taxact 2007 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. Taxact 2007 Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. Taxact 2007 Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. Taxact 2007 , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. Taxact 2007 Carryover of, Long-term gains and losses. Taxact 2007 , Capital loss carryover. Taxact 2007 Worksheet, Figuring your carryover. Taxact 2007 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. Taxact 2007 , Capital gain distributions and qualified dividends. Taxact 2007 Collectibles, Investment interest deducted. Taxact 2007 Deductions, Capital Losses Limit on, Limit on deduction. Taxact 2007 Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. Taxact 2007 , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. Taxact 2007 Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. Taxact 2007 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. Taxact 2007 , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. Taxact 2007 Net long-term capital loss, Long-term gains and losses. Taxact 2007 Sale of personal items, Sale of personal items. Taxact 2007 Sale or trade of property held more than 1 year, Long-term or short-term. Taxact 2007 , Long-term gains and losses. Taxact 2007 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. Taxact 2007 State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. Taxact 2007 Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. Taxact 2007 Total net loss, Total net gain or loss. Taxact 2007 Undistributed gains, Long-term gains and losses. Taxact 2007 Credit for tax on, Undistributed capital gains of mutual funds and REITs. Taxact 2007 , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. Taxact 2007 Car pools, Car pools. Taxact 2007 , Car pools. Taxact 2007 Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. Taxact 2007 Carryovers Capital loss, Long-term gains and losses. Taxact 2007 , Capital loss carryover. Taxact 2007 Worksheet, Figuring your carryover. Taxact 2007 Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. Taxact 2007 , 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. Taxact 2007 Value determination, Car value. Taxact 2007 Willful negligence or intentional act as cause, Nondeductible losses. Taxact 2007 Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. Taxact 2007 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. Taxact 2007 Books to determine fair market value, Car value. Taxact 2007 Business and personal use, allocation between, Business and personal use. Taxact 2007 , Separating expenses. Taxact 2007 Business-related travel expenses, Table 26-1. Taxact 2007 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Taxact 2007 Car pools, Car pools. Taxact 2007 Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. Taxact 2007 Charitable organization service, use for, Car expenses. Taxact 2007 Depreciation, Depreciation and section 179 deductions. Taxact 2007 Donations of, Cars, boats, and airplanes. Taxact 2007 Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). Taxact 2007 Form 2106 or 2106-EZ, how to fill out, Car expenses. Taxact 2007 Hauling tools or instruments, Hauling tools or instruments. Taxact 2007 Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. Taxact 2007 Medical transportation, Table 21-1. Taxact 2007 Medical and Dental Expenses Checklist. Taxact 2007 See Publication 502 for more information about these and other expenses. Taxact 2007 , Transportation, Car expenses. Taxact 2007 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. Taxact 2007 Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. Taxact 2007 Work-related education, transportation for, Using your car. Taxact 2007 Cash Dividends paid as, Introduction Rebates, Cash rebates. Taxact 2007 Sales of property for, Payment of cash. Taxact 2007 Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. Taxact 2007 Bad debts, Basis in bad debt required. Taxact 2007 Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. Taxact 2007 Taxes paid during tax year, deduction of, You must pay the tax during your tax year. Taxact 2007 Worthless securities and negotiable promissory notes, Worthless securities. Taxact 2007 Cash rebates, Cash rebates. Taxact 2007 Casualties, Home destroyed or condemned. Taxact 2007 Casualty insurance Premiums not in property basis, Settlement costs. Taxact 2007 Reimbursements from, Casualty insurance and other reimbursements. Taxact 2007 Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). Taxact 2007 , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. Taxact 2007 , Involuntary Conversions, Adjusted Basis, Adjustments to basis. Taxact 2007 Amount of loss, Figuring a Loss Appraisals, Appraisal. Taxact 2007 , Costs of photographs and appraisals. Taxact 2007 Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. Taxact 2007 Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. Taxact 2007 Photographs and appraisals, Costs of photographs and appraisals. Taxact 2007 Deductible losses, Deductible losses. Taxact 2007 $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. Taxact 2007 Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. Taxact 2007 Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. Taxact 2007 , Disaster relief. Taxact 2007 (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. Taxact 2007 Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. Taxact 2007 Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). Taxact 2007 Nondeductible losses, Deductible losses. Taxact 2007 Proof of loss, Casualty loss proof. Taxact 2007 Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. Taxact 2007 Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. Taxact 2007 , 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. Taxact 2007 Certificates of deposit (CDs), Certificates of deposit (CDs). Taxact 2007 , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. Taxact 2007 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. Taxact 2007 Change of address, Change of Address Change of name, Name change. Taxact 2007 , Name changed. Taxact 2007 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. Taxact 2007 Examples of Charitable Contributions—A Quick Check, Token items. Taxact 2007 , Written statement. Taxact 2007 , 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. Taxact 2007 , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. Taxact 2007 , Capital gain property. Taxact 2007 , Amount of deduction — general rule. Taxact 2007 , Bargain sales. Taxact 2007 , When To Deduct, Time of making contribution. Taxact 2007 , Noncash Contributions, Additional records. Taxact 2007 , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). Taxact 2007 Charity benefit events Deduction amount for charitable contributions, Charity benefit events. Taxact 2007 Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. Taxact 2007 Checks As charitable contributions, Checks. Taxact 2007 Canceled checks as evidence of travel expenses, Canceled check. Taxact 2007 Constructive receipt of, Check received or available. Taxact 2007 Child Foster child, Rule 10. Taxact 2007 You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. Taxact 2007 You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. Taxact 2007 Child and dependent care credit, You can use Form 1040A if all of the following apply. Taxact 2007 Due diligence, Getting the information. Taxact 2007 Earned income, Earned income. Taxact 2007 Full-time student, Rule for student-spouse or spouse not able to care for self. Taxact 2007 Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. Taxact 2007 Child care, You can use Form 1040A if all of the following apply. Taxact 2007 Babysitting, Babysitting. Taxact 2007 Care providers, Childcare providers. Taxact 2007 Expenses, Child care expenses. Taxact 2007 Nursing care for healthy baby, not deductible as medical expense, Table 21-1. Taxact 2007 Medical and Dental Expenses Checklist. Taxact 2007 See Publication 502 for more information about these and other expenses. Taxact 2007 Child custody, Custodial parent and noncustodial parent. Taxact 2007 Child support, Child support payments. Taxact 2007 Alimony, difference from, Payments not alimony. Taxact 2007 , Alimony requirements. Taxact 2007 , Child support. Taxact 2007 Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. Taxact 2007 , Child tax credit. Taxact 2007 , 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. Taxact 2007 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. Taxact 2007 Birth of child Head of household, qualifying person to file as, Death or birth. Taxact 2007 , Death or birth. Taxact 2007 Social security number to be obtained, Born and died in 2013. Taxact 2007 Care providers, Childcare providers. Taxact 2007 (see also Child care) Child's tax, figuring of, Step 3. Taxact 2007 Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. Taxact 2007 Credit for, Who Should File, You can use Form 1040A if all of the following apply. Taxact 2007 (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. Taxact 2007 Death of child Head of household, qualifying person to file as, Death or birth. Taxact 2007 , Death or birth. Taxact 2007 Deductions, Line 2 (deductions). Taxact 2007 Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. Taxact 2007 Filing requirements, Child's earnings. Taxact 2007 As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. Taxact 2007 , Income from property received as a gift. Taxact 2007 Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. Taxact 2007 Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. Taxact 2007 Investment income of, Tax on unearned income of certain children. Taxact 2007 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. Taxact 2007 Kidnapped, Kidnapped child. Taxact 2007 , Kidnapped child. Taxact 2007 Net unearned income, figuring of, Step 1. Taxact 2007 Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. Taxact 2007 Property received as gift, income from, Income from property received as a gift. Taxact 2007 Signing return, parent for child, Spouse unable to sign. Taxact 2007 Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. Taxact 2007 Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. Taxact 2007 Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. Taxact 2007 Unearned income of, Tax on unearned income of certain children. Taxact 2007 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. Taxact 2007 Unearned income defined, Unearned income defined. Taxact 2007 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. Taxact 2007 Churches, temples, etc. Taxact 2007 Charitable contributions to, Examples. Taxact 2007 , Table 24-1. Taxact 2007 Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. Taxact 2007 Citizen or resident test, Citizen or Resident Test Citizens outside U. Taxact 2007 S. Taxact 2007 Business travel outside U. Taxact 2007 S. Taxact 2007 , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. Taxact 2007 Standard meal allowance, Standard meal allowance for areas outside the continental United States. Taxact 2007 Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. Taxact 2007 S. Taxact 2007 Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. Taxact 2007 Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. Taxact 2007 Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. Taxact 2007 Civil service retirement benefits, Civil service retirement benefits. Taxact 2007 Civil suits, Court awards and damages. Taxact 2007 (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. Taxact 2007 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. Taxact 2007 , Ministers' and military housing allowance. Taxact 2007 Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. Taxact 2007 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. Taxact 2007 Closing costs Real property transactions, Settlement costs. Taxact 2007 Sale of home, Settlement fees or closing costs. Taxact 2007 Clothing Military, Military uniforms. Taxact 2007 Moth damage, not casualty loss, Progressive deterioration. Taxact 2007 Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. Taxact 2007 Used clothing, charitable deduction for fair market value, Used clothing and household items. Taxact 2007 work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. Taxact 2007 Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. Taxact 2007 Coal and iron ore, Coal and iron ore. Taxact 2007 Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. Taxact 2007 Gains or losses from sale or trade of, Investment interest deducted. Taxact 2007 IRA investment in, Investment in Collectibles, Exception. Taxact 2007 College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. Taxact 2007 , Table 24-1. Taxact 2007 Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. Taxact 2007 Education costs, Qualified tuition programs (QTPs). Taxact 2007 (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. Taxact 2007 Commission drivers Deduction of expenses, Statutory employees. Taxact 2007 Commissions, Supplemental Wages Advance, Advance commissions and other earnings. Taxact 2007 IRAs with brokers, Brokers' commissions. Taxact 2007 , Brokers' commissions. Taxact 2007 Property basis to include when buyer pays, Settlement costs. Taxact 2007 Sharing of (kickbacks), Kickbacks. Taxact 2007 Unearned, deduction for repayment of, Advance commissions and other earnings. Taxact 2007 Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. Taxact 2007 Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. Taxact 2007 , Community property. Taxact 2007 Alimony, difference from, Payments not alimony. Taxact 2007 IRAs, Community property laws. Taxact 2007 Married filing separately, Community property states. Taxact 2007 Medical and dental expenses, Community property states. Taxact 2007 Commuting expenses, Commuting expenses. Taxact 2007 , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. Taxact 2007 Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. Taxact 2007 Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. Taxact 2007 Unemployment, Unemployment compensation. Taxact 2007 Computation of tax, Computations Equal amounts, Equal amounts. Taxact 2007 Negative amounts, Negative amounts. Taxact 2007 Rounding off dollars, Rounding off dollars. Taxact 2007 Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. Taxact 2007 , Condemnations. Taxact 2007 Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. Taxact 2007 Period of ownership and use, Previous home destroyed or condemned. Taxact 2007 Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. Taxact 2007 Constructive receipt of income, Constructive receipt. Taxact 2007 , Payment to an agent. Taxact 2007 , Constructive receipt. Taxact 2007 Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. Taxact 2007 , Contributions, Table 24-1. Taxact 2007 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. Taxact 2007 Political, Political Contributions Reservist repayments, Qualified reservist repayments. Taxact 2007 Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. Taxact 2007 Related party transactions, Losses on sales or trades of property. Taxact 2007 Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. Taxact 2007 Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. Taxact 2007 Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. Taxact 2007 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. Taxact 2007 Sale or trade of Form 1099-S to report, Form 1099-S transactions. Taxact 2007 Period of ownership and use, Cooperative apartment. Taxact 2007 Cooperatives Patronage dividends, Patronage dividends. Taxact 2007 Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. Taxact 2007 Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. Taxact 2007 , Losses on sales or trades of property. Taxact 2007 Director fees as self-employment income, Corporate director. Taxact 2007 Reorganizations and nontaxable trade of stock, Corporate reorganizations. Taxact 2007 Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. Taxact 2007 Medical and Dental Expenses Checklist. Taxact 2007 See Publication 502 for more information about these and other expenses. Taxact 2007 Cosmetics Not deductible as medical expense, Table 21-1. Taxact 2007 Medical and Dental Expenses Checklist. Taxact 2007 See Publication 502 for more information about these and other expenses. Taxact 2007 Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. Taxact 2007 , Partly taxable. Taxact 2007 Cost-of-living allowances, Government cost-of-living allowances. Taxact 2007 Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. Taxact 2007 Examples of Charitable Contributions—A Quick Check, Membership fees or dues. Taxact 2007 Entertainment expense deduction not allowed, Club dues and membership fees. Taxact 2007 Coupon bonds, Coupon bonds. Taxact 2007 Court awards and damages (see Damages from lawsuits) Cousin, Cousin. Taxact 2007 Coverdell ESAs Additional tax on, Other taxes. Taxact 2007 CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. Taxact 2007 Charitable contributions charged to, Credit card. Taxact 2007 Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. Taxact 2007 , Credit for child and dependent care expenses. Taxact 2007 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. Taxact 2007 , Credit for the elderly or the disabled. Taxact 2007 Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. Taxact 2007 Credit reports Costs not included in property basis, Settlement costs. Taxact 2007 Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. Taxact 2007 , Earned income credit. Taxact 2007 , Credit for child and dependent care expenses. Taxact 2007 , Credit for the elderly or the disabled. Taxact 2007 , Earned income credit. Taxact 2007 , Credit for child and dependent care expenses. Taxact 2007 , Credit for the elderly or the disabled. Taxact 2007 , Earned income credit. Taxact 2007 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. Taxact 2007 , 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. Taxact 2007 Medical and Dental Expenses Checklist. Taxact 2007 See Publication 502 for more information about these and other expenses. Taxact 2007 Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. Taxact 2007 Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. Taxact 2007 Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. Taxact 2007 Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. Taxact 2007 D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. Taxact 2007 , Disaster relief. Taxact 2007 (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. Taxact 2007 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. Taxact 2007 , Childcare providers. Taxact 2007 , Care outside your home. Taxact 2007 (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. Taxact 2007 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. Taxact 2007 Death of dependent, Death or birth. Taxact 2007 Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. Taxact 2007 , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. Taxact 2007 Paid by another, Debts paid for you. Taxact 2007 Payoff of debt included in sales transaction, Debt paid off. Taxact 2007 Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. Taxact 2007 Refund offset against, Refunds. Taxact 2007 , Offset against debts. Taxact 2007 Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. Taxact 2007 Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. Taxact 2007 Due dates, Filing for a decedent. Taxact 2007 Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. Taxact 2007 Spouse's death, Spouse died during the year. Taxact 2007 , Spouse died. Taxact 2007 Standard deduction, Decedent's final return. Taxact 2007 Transfer of property at death, Other property transactions. Taxact 2007 Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Taxact 2007 Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. Taxact 2007 , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. Taxact 2007 , 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. Taxact 2007 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. Taxact 2007 Interest (see Interest payments) Investment expenses, Investment expenses. Taxact 2007 IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. Taxact 2007 Medical and Dental Expenses Checklist. Taxact 2007 See Publication 502 for more information about these and other expenses. Taxact 2007 Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. Taxact 2007 (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. Taxact 2007 Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. Taxact 2007 Performing artists' expenses, Expenses of certain performing artists. Taxact 2007 Prepaid insurance premiums, Prepaid insurance premiums. Taxact 2007 Prescription medicines, Table 21-1. Taxact 2007 Medical and Dental Expenses Checklist. Taxact 2007 See Publication 502 for more information about these and other expenses. Taxact 2007 Rental expenses, When to deduct. Taxact 2007 Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. Taxact 2007 Car expenses, Depreciation and section 179 deductions. Taxact 2007 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. Taxact 2007 Stop-smoking programs, Table 21-1. Taxact 2007 Medical and Dental Expenses Checklist. Taxact 2007 See Publication 502 for more information about these and other expenses. Taxact 2007 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. Taxact 2007 Recording fees, basis to include, Real estate taxes. Taxact 2007 Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. Taxact 2007 Nonqualified plans, Nonqualified deferred compensation plans. Taxact 2007 Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. Taxact 2007 Delivery services, Private delivery services. Taxact 2007 Business-related travel expense, Table 26-1. Taxact 2007 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Taxact 2007 Demutualization of life insurance companies, Demutualization of life insurance companies. Taxact 2007 Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. Taxact 2007 Medical and Dental Expenses Checklist. Taxact 2007 See Publication 502 for more information about these and other expenses. Taxact 2007 Dependent care Benefits, Dependent care benefits. Taxact 2007 , Dependent Care Benefits Center, Dependent care center. Taxact 2007 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. Taxact 2007 , Exception for adopted child. Taxact 2007 , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Taxact 2007 (see also Child tax credit) Birth of, Death or birth. Taxact 2007 Born and died within year, Exception. Taxact 2007 , Born and died in 2013. Taxact 2007 Death of, Death or birth. Taxact 2007 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. Taxact 2007 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. Taxact 2007 Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). Taxact 2007 , Taxpayer identification numbers for aliens. Taxact 2007 Alien dependents, Born and died in 2013. Taxact 2007 Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. Taxact 2007 Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. Taxact 2007 Deposits, Fees and deposits. Taxact 2007 Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. Taxact 2007 Depreciation Adjustment to basis for, Depreciation and section 179 deduction. Taxact 2007 Cars, Depreciation and section 179 deductions. Taxact 2007 Change of use of property, Basis for depreciation. Taxact 2007 Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. Taxact 2007 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. Taxact 2007 Land, no depreciation of, Land. Taxact 2007 Rental property, Depreciation. Taxact 2007 , Depreciation Designated Roth Account Defined. Taxact 2007 , Designated Roth accounts. Taxact 2007 Designated Roth account, Designated Roth accounts. Taxact 2007 , Designated Roth accounts. Taxact 2007 Destroyed records, Destroyed records. Taxact 2007 Diaper service, Table 21-1. Taxact 2007 Medical and Dental Expenses Checklist. Taxact 2007 See Publication 502 for more information about these and other expenses. Taxact 2007 Differential wage payments, Differential wage payments. Taxact 2007 Differential wages Wages for reservists Military reserves, Differential wage payments. Taxact 2007 Direct deposit of refunds, Refunds Directors' fees, Corporate director. Taxact 2007 Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. Taxact 2007 , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. Taxact 2007 Armed forces, Disability. Taxact 2007 Blind (see Blind persons) Cafeteria plans, Cafeteria plans. Taxact 2007 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. Taxact 2007 Medical and Dental Expenses Checklist. Taxact 2007 See Publication 502 for more information about these and other expenses. Taxact 2007 Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. Taxact 2007 Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. Taxact 2007 Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. Taxact 2007 Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. Taxact 2007 Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. Taxact 2007 Social security and railroad retirement benefits, deductions for, Disability payments. Taxact 2007 Special school or home for, deductibility of medical expense, Table 21-1. Taxact 2007 Medical and Dental Expenses Checklist. Taxact 2007 See Publication 502 for more information about these and other expenses. Taxact 2007 Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. Taxact 2007 Workers' compensation, Workers' Compensation Disability Income, Disability income. Taxact 2007 Disability benefits Earned income credit, Form 4029. Taxact 2007 Disability insurance payments Earned income credit, Disability insurance payments. Taxact 2007 Disability, permanent and total disability, Permanent and total disability. Taxact 2007 Disabled Child, Permanently and totally disabled. Taxact 2007 Dependent, Disabled dependent working at sheltered workshop. Taxact 2007 Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. Taxact 2007 , Disaster relief payments. Taxact 2007 , Disaster relief. Taxact 2007 (see also Terrorist attacks) Cash gifts to victims, Cash gifts. Taxact 2007 Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Taxact 2007 Unemployment assistance, Types of unemployment compensation. Taxact 2007 Employer's emergency disaster fund, Employer's emergency disaster fund. Taxact 2007 Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. Taxact 2007 Grants or payments, Disaster relief grants. Taxact 2007 Replacement of lost or destroyed property, Disaster relief. Taxact 2007 Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. Taxact 2007 , Adjusted Basis Disclosure statement, Disclosure statement. Taxact 2007 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. Taxact 2007 Distributions, Eligible rollover distributions. Taxact 2007 (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). Taxact 2007 Qualified reservist, Qualified reservist distributions. Taxact 2007 Required minimum distributions, Required distributions. Taxact 2007 , Required distributions. Taxact 2007 , 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. Taxact 2007 Dividends, Dividends and Other Distributions, Form 1099-DIV. Taxact 2007 , More information. Taxact 2007 (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. Taxact 2007 Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. Taxact 2007 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. Taxact 2007 Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. Taxact 2007 Insurance dividends, Dividends on insurance policies. Taxact 2007 Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. Taxact 2007 Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. Taxact 2007 Qualified, Qualified Dividends, Qualified dividends. Taxact 2007 Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. Taxact 2007 Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. Taxact 2007 Sold stock, Dividends on stock sold. Taxact 2007 Stockholder debts when canceled as, Stockholder debt. Taxact 2007 Veterans' insurance, Dividends on veterans' insurance. Taxact 2007 Divorced parents, Children of divorced or separated parents (or parents who live apart). Taxact 2007 , Applying this special rule to divorced or separated parents (or parents who live apart). Taxact 2007 Divorced taxpayers, Alimony. Taxact 2007 (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. Taxact 2007 Child custody, Custodial parent and noncustodial parent. Taxact 2007 Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. Taxact 2007 Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. Taxact 2007 , Divorced persons. Taxact 2007 IRAs, Kay Bailey Hutchison Spousal IRA. Taxact 2007 , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. Taxact 2007 Mortgage interest, payment as alimony, Divorced or separated individuals. Taxact 2007 Personal exemption, Divorced or separated spouse. Taxact 2007 Real estate taxes, allocation of, Divorced individuals. Taxact 2007 Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. Taxact 2007 Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. Taxact 2007 Domestic help Withholding, Household workers. Taxact 2007 Domestic help, no exemption for, Housekeepers, maids, or servants. Taxact 2007
Español

Defense Nuclear Facilities Safety Board

The Defense Nuclear Facilities Safety Board reviews the content and implementation of health and safety standards at Department of Energy Defense Nuclear Facilities. The board also makes recommendations to the President and Secretary of Energy regarding health and safety issues at Defense Nuclear Facilities.

Contact the Agency or Department

Website: Defense Nuclear Facilities Safety Board

E-mail:

Address: 625 Indiana Ave NW
Suite 700

Washington, DC 20004

Phone Number: (202) 694-7000

The Taxact 2007

Taxact 2007 17. Taxact 2007   How To Get Tax Help Table of Contents Go online, use a smart phone, call or walk in to an office near you. Taxact 2007 Whether it's help with a tax issue, preparing your tax return or picking up a free publication or form, get the help you need the way you want it. Taxact 2007 Free help with your tax return. Taxact 2007   Free help in preparing your return is available nationwide from IRS-certified volunteers. Taxact 2007 The Volunteer Income Tax Assistance (VITA) program is designed to help low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers. Taxact 2007 The Tax Counseling for the Elderly (TCE) program is designed to assist taxpayers age 60 and older with their tax returns. Taxact 2007 Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Taxact 2007 Some VITA and TCE sites provide taxpayers the opportunity to prepare their return with the assistance of an IRS-certified volunteer. Taxact 2007 To find the nearest VITA or TCE site, visit IRS. Taxact 2007 gov or call 1-800-906-9887. Taxact 2007   As part of the TCE program, AARP offers the Tax-Aide counseling program. Taxact 2007 To find the nearest AARP Tax-Aide site, visit AARP's website at www. Taxact 2007 aarp. Taxact 2007 org/money/taxaide or call 1-888-227-7669. Taxact 2007   For more information on these programs, go to IRS. Taxact 2007 gov and enter “VITA” in the search box. Taxact 2007 Internet. Taxact 2007 IRS. Taxact 2007 gov and IRS2Go are ready when you are — every day, every night, 24 hours a day, 7 days a week. Taxact 2007 Apply for an Employer Identification Number (EIN). Taxact 2007 Go to IRS. Taxact 2007 gov and enter Apply for an EIN in the search box. Taxact 2007 Request an Electronic Filing PIN by going to IRS. Taxact 2007 gov and entering Electronic Filing PIN in the search box. Taxact 2007 Download forms, instructions, and publications, including some accessible versions. Taxact 2007 Order free transcripts of your tax returns or tax account using the Order a Transcript tool on IRS. Taxact 2007 gov or IRS2Go. Taxact 2007 Tax return and tax account transcripts are generally available for the current year and past three years. Taxact 2007 Locate the nearest Taxpayer Assistance Center using the Office Locator tool on IRS. Taxact 2007 gov or IRS2Go. Taxact 2007 Stop by most business days for face-to-face tax help, no appointment necessary — just walk in. Taxact 2007 An employee can explain IRS letters, request adjustments to your tax account or help you set up a payment plan. Taxact 2007 Before you visit, check the Office Locator for the address, phone number, hours of operation and the services provided. Taxact 2007 If you have an ongoing tax account problem or a special need, such as a disability, you can request an appointment. Taxact 2007 Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Taxact 2007 Locate the nearest volunteer help site with the VITA Locator Tool on IRS. Taxact 2007 gov. Taxact 2007 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Taxact 2007 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Taxact 2007 Most VITA and TCE sites offer free electronic filing and some provide IRS-certified volunteers who can help prepare your tax return. Taxact 2007 AARP offers the Tax-Aide counseling program as part of the TCE program. Taxact 2007 Visit AARP's website to find the nearest Tax-Aide location. Taxact 2007 Research your tax questions. Taxact 2007 Search publications and instructions by topic or keyword. Taxact 2007 Read the Internal Revenue Code, regulations, or other official guidance. Taxact 2007 Read Internal Revenue Bulletins. Taxact 2007 Sign up to receive local and national tax news by email. Taxact 2007 Phone. Taxact 2007 You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Taxact 2007   Call the Business and Specialty Tax line for questions at 1-800-829-4933. Taxact 2007 Download the free IRS2Go mobile app from the iTunes app store or from Google Play. Taxact 2007 Use it to watch the IRS YouTube channel, get IRS news as soon as it's released to the public, order transcripts of your tax returns or tax account, check your refund status, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Taxact 2007 Call to locate the nearest volunteer help site, 1-800-906-9887. Taxact 2007 Low-to-moderate income, elderly, persons with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Taxact 2007 The Tax Counseling for the Elderly (TCE) program helps taxpayers 60 and older with their tax returns. Taxact 2007 Most VITA and TCE sites offer free electronic filing. Taxact 2007 Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Taxact 2007 Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Taxact 2007 Call to order forms, instructions and publications, 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions and publications, and prior-year forms and instructions (limited to 5 years). Taxact 2007 You should receive your order within 10 business days. Taxact 2007 Call to order transcripts of your tax returns or tax account, 1-800-908-9946. Taxact 2007 Follow the prompts to provide your Employer Identification Number, street address and ZIP code. Taxact 2007 Call for TeleTax topics, 1-800-829-4477, to listen to pre-recorded messages covering various tax topics. Taxact 2007 Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Taxact 2007 The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Taxact 2007 These individuals can also contact the IRS through relay services such as the Federal Relay Service available at www. Taxact 2007 gsa. Taxact 2007 gov/fedrelay. Taxact 2007 Walk-in. Taxact 2007 You can find a selection of forms, publications and services — in-person, face-to-face. Taxact 2007   Products. Taxact 2007 You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Taxact 2007 Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Taxact 2007 Services. Taxact 2007 You can walk in to your local TAC most business days for personal, face-to-face tax help. Taxact 2007 An employee can explain IRS letters, request adjustments to your tax account, or help you set up a payment plan. Taxact 2007 If you need to resolve a tax problem, have questions about how the tax law applies to your individual tax return, or you are more comfortable talking with someone in person, visit your local TAC where you can talk with an IRS representative face-to-face. Taxact 2007 No appointment is necessary—just walk in. Taxact 2007 Before visiting, check www. Taxact 2007 irs. Taxact 2007 gov/localcontacts for hours of operation and services provided. Taxact 2007 Mail. Taxact 2007 You can send your order for forms, instructions, and publications to the address below. Taxact 2007 You should receive a response within 10 days after your request is received. Taxact 2007  Internal Revenue Service 1201 N. Taxact 2007 Mitsubishi Motorway Bloomington, IL 61705-6613 The Taxpayer Advocate Service Is Here to Help You. Taxact 2007   The Taxpayer Advocate Service (TAS) is your voice at the IRS. Taxact 2007 Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Taxact 2007 What can TAS do for you?   We can offer you free help with IRS problems that you can't resolve on your own. Taxact 2007 We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Taxact 2007 You face (or your business is facing) an immediate threat of adverse action. Taxact 2007 You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Taxact 2007   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Taxact 2007 Here's why we can help: TAS is an independent organization within the IRS. Taxact 2007 Our advocates know how to work with the IRS. Taxact 2007 Our services are free and tailored to meet your needs. Taxact 2007 We have offices in every state, the District of Columbia, and Puerto Rico. Taxact 2007 How can you reach us?   If you think TAS can help you, call your local advocate, whose number is in your local directory and at www. Taxact 2007 irs. Taxact 2007 gov/advocate, or call us toll-free at 1-877-777-4778. Taxact 2007 How else does TAS help taxpayers?   TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Taxact 2007 If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System at www. Taxact 2007 irs. Taxact 2007 gov/sams. Taxact 2007 Low Income Taxpayer Clinics. Taxact 2007   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals, and tax collection disputes. Taxact 2007 Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Taxact 2007 Visit www. Taxact 2007 TaxpayerAdvocate. Taxact 2007 irs. Taxact 2007 gov or see IRS Publication 4134, Low Income Taxpayer Clinic List. Taxact 2007 Small Business and Self-Employed Tax Center. Taxact 2007 This online guide is a must for every small business owner or any taxpayer about to start a business. Taxact 2007  The information is updated during the year. Taxact 2007 Visit www. Taxact 2007 irs. Taxact 2007 gov/Businesses/Small-Businesses-&-Self-Employed. Taxact 2007 Prev  Up  Next   Home   More Online Publications