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IRS.gov Website
Index of Publication 17 - Your Federal Income Tax (For Individuals)TOC
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10% tax for early withdrawal from IRA or retirement plan, See: Early withdrawal from deferred interest account, subheading: Tax on
401(k) plans:
Tax treatment of contributions, Elective deferrals.
A
Abandonment of home, Abandonment.
Accidents, car, Car accidents (but see Nondeductible losses,...
Value determination, Car value.
Willful negligence or intentional act as cause, A car accident if your willful negligence...
Accountable plans for employee reimbursements, Accountable Plans, Your employer is a corporation in which you...
Accountants:
CPA review courses, Bar or CPA Review Course
Accounting methods:
Accrual method, See: Accrual method taxpayers
Cash method, See: Cash method taxpayers
Change of:
Accrual method taxpayers, Accrual method.
Taxes paid during tax year, deduction of, If you use an accrual method of accounting,...
Accumulation distribution of trusts:
Accuracy-related penalties, Accuracy-related penalty.
Activities not for profit, Activity not for profit.
Address, filing, Where To File
Adjusted gross income (AGI):
Retirement savings contribution credit, Special Rules
Administrators, estate, See: Executors and administrators
Adoption, Adoption Credit, Child with special needs.
Child tax credit, Adopted child.
Credits, Personal Expenses
Married filing separately, Special Rules
Employer assistance, Adoption Assistance
Exemption for child, Personal Expenses
Expenses not deductible:
Foster care prior to, no charitable deduction, You cared for a foster child because you...
No charitable deduction for, Personal Expenses
Medical and dental expenses of adopted child, A qualifying child is a child who:Is your...
Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN).
Age:
Children's investments, See: Children, subheading: Investment income of child under age 18
Form 1040EZ, taxpayer under 65 may use, You do not claim any dependents.
Gross income and filing requirements (Table 1-1), Filing Information
IRAs:
Contribution cutoff at age 70, Age 701/2 rule.
Distribution prior to age 59, Age 591/2 rule.
Pension distributions required at age 70, Age 701/2.
Retirement plan recipients over age 75, Who must use the General Rule.
Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older)
Age test, See: Qualifying child
Agricultural workers, See: Farmers, Farmworkers
Agriculture, See: Farming
Aircraft:
Charitable gift of, deduction for fair market value, Cars, boats, and airplanes.
Airline club dues:
Not entertainment expenses, Airline clubs,
Alaska:
Alcoholic beverages:
IRA prohibited transactions in, Alcoholic beverages, and
Alternative filing methods:
Electronic, See: E-file
Alternative minimum tax (AMT):
Child's tax, figuring of, Alternative minimum tax.
Exempt-interest dividends, Alternative minimum tax treatment.
Filing requirements (Table 1-3), On Form 1040EZ, you can use only the tax...
Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax
Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit.
Ambulance service personnel:
Life insurance proceeds when death in line of duty, For this purpose, the term public safety...
Amended returns, Amended Returns and Claims for Refund, Form 1040X., Filing Form 1040X.
Itemized deduction, change to standard deduction, Changing your mind.
Standard deduction, change to itemized deductions, Changing your mind.
See also: Form 1040X
American Indians, See: Indians
American opportunity credit:
American Samoa:
Amortization:
Bond premiums, treatment of, Amortization of bond premium.
Annuities, Rollovers
Decedent's unrecovered investment in, If you received a Form 1099-R, Distributions...
General Rule:
Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule.
Loans from plan, Loans.
Reporting of, How To Report
Sale of, Sale of Annuity
Gain as ordinary income, Tax-free exchange.
Simplified method to calculate tax-free part of annuity payment, Simplified Method
Worksheet for computation, How to use the Simplified Method.
Survivor annuities, Survivors and Beneficiaries
Trade of insurance policies and annuities, Insurance policies and annuities.
Unrecovered investment, Unrecovered Investment in Annuity
See also: Rollovers
Annulled marriages:
Filing status, Annulled marriages.
Anthrax incidents, See: Terrorist attacks
Antiques, See: Collectibles
Appliances:
Deterioration and damage, not casualty loss, The deterioration and damage to a water heater...
Appraisal fees:
Donated property, Appraisal Fees
Not deductible as interest, Appraisal fees,
Real estate transactions, when required by lender, Charges connected with getting a loan, such...
Appraisals:
Armed Forces:
Retiree's pay withholding, Military retirees.
Art works:
Capital gains or losses from sale or trade of, Investment interest deducted.
Artists, performing, See: Performing artists
Assessments, local, See: Local assessments
Assistance, See: Tax help
Assistance, tax, See: Tax help
At-risk rules:
Rental property, At-Risk Rules
Athletic events:
Charitable contributions, amount deductible, Athletic events.
ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN).
Attachment of wages, Garnisheed wages.
Attachments to return, Attachments
Attorneys:
Bar review courses, Bar or CPA Review Course
Attorneys' fees, Legal Expenses, Personal Legal Expenses
Social security and railroad retirement benefits, deductions for, Legal expenses.
Title to property, for preparation, filing, etc., Legal fees (including fees for the title...
Audits:
Travel expense records, If your return is examined.
Automatic extension of time to file, Automatic Extension, When to file.
Form 4868, E-file options.
Automatic investment services:
Holding period, determination of, Automatic investment service.
Awards, See: Prizes and awards
Away-from-home travel, See: Travel and transportation expenses
B
Back pay, award for, Include in income amounts you are awarded...
Emotional distress damages under title VII of Civil Rights Act of 1964, Attorney fees and costs (including contingent...
Bad debts:
Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt.
Reporting on Schedule D (Form 1040), Nonbusiness bad debt — report it on Form...
Recovery, Recoveries
Bankruptcy:
Canceled debt not deemed to be income, The debt is canceled in a bankruptcy case...
Financial institution's bankruptcy causing deductible loss, Loss on Deposits
Reporting of, Loss on deposits.
Banks:
Automatic investment service, determination of holding period, Automatic investment service.
Losses on deposits, when casualty losses, Loss on Deposits, Deposit in Insolvent or Bankrupt Financial Institution
Reporting of, Loss on deposits.
Bar associations:
Bar employees:
Tips, See: Tip income
Bar review courses, Bar or CPA Review Course
Bargain sales:
As charitable contributions, Bargain sales.
Basis of purchase, Bargain purchases.
Barter income:
Definition of bartering, Bartering
Beetles:
Damage or destruction to trees and plants, when casualty loss, The damage or destruction of trees, shrubs,...
Bicycle:
Birth of child, Death or birth of child.
Head of household, qualifying person to file as, Death or birth., Death or birth.
Social security number to be obtained, If your child was born and died in 2013,...
Birth of dependent, Death or birth.
Blackmail:
Losses due to, Blackmail.
Blind persons:
Exemption from withholding, Age 65 or older or blind.
Impairment-related work expenses, deduction for, A physical or mental disability (for example,...
Blood banks:
No charitable deduction for blood donations to, Blood donations to the American Red Cross...
Blue books to determine fair market value, If you contribute a car, boat, or airplane...
Boats:
Charitable gift of, deduction for fair market value, Cars, boats, and airplanes.
Bona fide business purpose:
Bookkeeping, See: Recordkeeping requirements
Books to determine fair market value, Books issued by various automobile organizations...
Borrowed funds, Loan fees., Loans.
Used for charitable contributions, deduction for, Borrowed funds.
See also: Loans
Boy Scouts:
Breach of contract:
Brokers:
Form 1099-B, Sales and Trades
Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC.
Burglary:
Losses due to, Burglary.
Burial expenses, See: Funerals
Business associates, Entertainment Expenses, The meal is business-related entertainment.
Business travel to meet, Visiting clients or customers.
Travel expenses of, paying for, Business associate.
Business expenses, Entertainment Expenses
Job search expenses, Job interview expenses.
Meal expenses, See: Meal and lodging expenses
Returning excess business expenses, Expense allowances.
Work-related education, What Expenses Can Be Deducted
Business organizations:
Charitable contributions to, Civic leagues and associations.
Business property:
As gift, adjusted basis for, Business property.
Property use changed to, adjusted basis for, Property Changed From Personal to Business or Rental Use
Sales or exchanges:
Business tax credits:
Business use of home, Home Office
C
California Nonoccupational Disability Benefit Fund, California Nonoccupational Disability Benefit...
Cancellation of debt, Canceled Debts
Exceptions to treatment as income, Exceptions
Candidates for public office:
Contributions to, no charitable deduction for, Political organizations and candidates.
Capital gains or losses, Capital Gains and Losses, See How to report and postpone gain under...
Bad debts as short-term capital loss, Deduct nonbusiness bad debts as short-term...
Deductions, Capital Losses
Hobbies, sales from collections, If you collect stamps, coins, or other items...
Holding period, determination of, Holding Period
Installment sales and, Installment sales.
Lump-sum distributions from pensions and annuities, Capital Gain Treatment
Sale or trade of property held more than 1 year, A capital gain or loss on the sale or trade..., Long-term or short-term.
State or local government bonds, tax-exempt, A loss on the sale or other disposition of...
Total net gain, Total net gain or loss.
Total net loss, Total net gain or loss.
Carrybacks:
Business tax credit carrybacks, Carryback of certain business tax credits....
Cars, Car Expenses, Car Expenses and Other Employee Business Expenses, Transporting school children., Transportation
Accidents resulting in casualty loss, Car accidents (but see Nondeductible losses,...
Value determination, Car value.
Willful negligence or intentional act as cause, A car accident if your willful negligence...
Advertising displays on, Advertising display on car.
Allowances from employers, Per Diem and Car Allowances
Blue book to determine fair market value, If you contribute a car, boat, or airplane...
Books to determine fair market value, Books issued by various automobile organizations...
Business and personal use, allocation between, Business and personal use., Separating expenses.
Charitable gift of, deduction for fair market value, Cars, boats, and airplanes.
Charitable organization service, use for, Car expenses.
Form 2106 or 2106-EZ, how to fill out, Car expenses.
Interest on loans, not deductible, Interest on car loans (unless you use the...
Leased vehicles, Leasing a car.
Medical transportation, Transportation, Car expenses.
Parking, See: Parking fees
Personal property taxes on, deduction of, A tax that meets the above requirements can...
Reporting of, How To Report
Table 26-3 showing forms to be used, Your employer sends you on a 5-day business...
Work-related education, transportation for, Using your car.
See also: Travel and transportation
Cash:
Rebates, Cash rebates.
Sales of property for, Payment of cash.
Cash contributions, records to keep, Cash Contributions
Cash method taxpayers, Cash method.
Real estate transactions, tax allocation, If you (the seller) cannot deduct taxes until...
Taxes paid during tax year, deduction of, You must pay the tax during your tax year.
Worthless securities and negotiable promissory notes, If you are a cash basis taxpayer and make...
Casualty insurance:
Premiums not in property basis, Casualty insurance premiums.
Casualty losses, If your casualty or theft loss deduction..., Nonbusiness Casualty and Theft Losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property
Amount of loss, Figuring a Loss
Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss.
Costs:
Cleaning up or making repairs, Cost of cleaning up or making repairs.
Photographs and appraisals, Costs of photographs and appraisals.
Fair market value of property, Decrease in Fair Market Value
Insurance proceeds, treatment of, Insurance and Other Reimbursements
Net operating losses, Net operating loss (NOL).
Nondeductible losses, Volcanic eruptions.
Proof of loss, Casualty loss proof.
Cemeteries:
Certificate, mortgage credit, You may be eligible for the credit if you...
Chambers of commerce:
Charitable contributions to, Civic leagues and associations.
Entertainment expenses for attending meetings, You can deduct entertainment expenses that...
Change of name, Name change., Name changed.
Chaplains:
Life insurance proceeds when death in line of duty, For this purpose, the term public safety...
Charitable distributions, qualified, Qualified charitable distributions (QCD).
Charity benefit events:
Deduction amount for charitable contributions, Charity benefit events.
Checklists:
Medical and dental expense deductions (Table 21-1), If you are not covered under social security...
Checks:
As charitable contributions, Checks.
Canceled checks as evidence of travel expenses, Canceled check.
Constructive receipt of, Check received or available.
Child, qualifying, Qualifying Child
Childcare:
Provider:
Taxpayer identification number, Provider Identification Test
Children, Adoption expenses, including fees paid to..., Adoption Assistance
Additional credit on child tax credit, Additional Child Tax Credit
Adoption, See: Adopted child
Babysitters, Babysitting.
Birth of child:
Head of household, qualifying person to file as, Death or birth., Death or birth.
Social security number to be obtained, If your child was born and died in 2013,...
Death of child:
Head of household, qualifying person to file as, Death or birth., Death or birth.
Dividends of, See: this heading: Investment income of child under age 18
Earnings of, Child's earnings.
Filing requirements, Child's earnings.
Inclusion of child's income on parent's return (Figure 31-A), If you make this election for 2013 and did...
Income, calculation of, Figuring Child's Income
Investment income of child under age 18:
Dependent filing requirements (Table 1-2), File only one federal income tax return for...
Property received as gift, income from, Income from property received as a gift.
Signing return, parent for child, Spouse unable to sign.
Stillborn, Stillborn child.
Support of, See: Child support
Tax credit, See: Child tax credit
See also: Adoption
Chronic illness:
Accelerated payment of life insurance proceeds, See: Accelerated death benefits
Church employees:
Filing requirements (Table 1-3), On Form 1040EZ, you can use only the tax...
Churches, temples, etc.:
Convention delegates, deduction of unreimbursed expenses, You cannot deduct your travel expenses in...
Civic associations:
Charitable contributions to, Communist organizations.
Civil defense organizations:
Charitable contributions to, Civil defense organizations.
Civil service retirement benefits, If you are retired from the federal government...
Civil tax penalties, See: Penalties
Clergy, Ministers.
Contributions that can be spent as individual wishes, not deductible charitable contribution, Payments to a member of the clergy that can...
Life insurance proceeds when chaplain died in line of duty, For this purpose, the term public safety...
Special income rules, Clergy
Clerical help, deductibility of, Clerical Help and Office Rent
Closing costs:
Real property transactions, Settlement costs.
Clothing:
Moth damage, not casualty loss, Termite or moth damage.
Uniforms:
Charitable organization requiring, deduction for cost and upkeep of, Uniforms.
Used clothing, charitable deduction for fair market value, Used clothing and household items.
Club dues and membership fees:
Entertainment expenses, Club dues and membership fees.
Co-owners:
Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement.
Coins, See: Collectibles
College professor:
Colleges and universities:
Charitable contributions to, Most nonprofit educational organizations,...
Athletic events, amount deductible, Athletic events.
Education costs, Qualified tuition programs (QTPs).
Employer-provided educational assistance, Qualified Education Expenses
Combat zone:
Extension to file return, Individuals Serving in Combat Zone
Signing return for spouse, Spouse in combat zone.
Commission drivers:
Commodities:
Derivative financial instruments, Certain commodities derivative financial...
Communist organizations:
Charitable contributions to, Country clubs and other social clubs.
Community property, Community income., Community property.
Married filing separately, Community property states.
Medical and dental expenses, Community property states.
Commuting expenses, Commuting expenses., Commuting Expenses
Employer-provided commuter vehicle, Commuter highway vehicle.
Compensation, Wages, Salaries, and Other Earnings
Defined for IRA purposes, What is compensation?
Defined for Roth IRA purposes, Compensation.
Condemnation of property, Condemnations., Home destroyed or condemned.
Basis computation, Involuntary Conversions
Disaster areas, government-ordered demolition of unsafe home, Government-ordered demolition or relocation...
Period of ownership and use, Previous home destroyed or condemned.
Confidential information:
Travel expenses and, Confidential information.
Conventions:
Delegates:
Deduction of unreimbursed expenses, Conventions.
Travel expenses, Conventions
Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions.
Conversion, See: specific retirement or IRA plan
Cooperative housing:
Sale or trade of:
Period of ownership and use, Cooperative apartment.
Cooperatives:
Corporations, S Corporation Income
Director fees as self-employment income, Corporate director.
Reorganizations and nontaxable trade of stock, Corporate reorganizations.
See also: S corporations
Corrections, See: Errors
Cost basis, Publication
IRAs for nondeductible contributions, Cost basis., If you made nondeductible contributions or...
Cost-of-living allowances, Government cost-of-living allowances.
Country clubs:
Dues:
Charitable deduction not allowed, You may be able to deduct membership fees...
Entertainment expense deduction not allowed, Country clubs,
Court awards and damages, See: Damages from lawsuits
Coverdell ESAs:
CPAs, See: Accountants
Credit cards:
Annual fees, not deductible, Annual fees for credit cards.
Benefits, taxability of insurance, Credit card insurance.
Charitable contributions charged to, Credit card.
Credit for prior year minimum tax:
Credit reports:
Costs not included in property basis, Charges connected with getting a loan, such...
Fees for, not deductible, Credit investigation fees.
Credits, Earned income credit., Credit for child and dependent care expenses., Credit for the elderly or the disabled., Earned income credit., Credit for child and dependent care expenses., Credit for the elderly or the disabled., Earned income credit., Credits.
Alternative motor vehicle, Alternative Motor Vehicle Credit
American opportunity, Special Rules
Build America bonds, See: Credit to holders of tax credit bonds
Child and dependent care, 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, See: Earned income credit
Foreign tax, Foreign Tax Credit
Lifetime learning, See: Lifetime learning credit
Mortgage interest, Mortgage Interest Credit
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
Residential energy, Residential Energy Credits
Criminal prosecutions:
Cruises:
Travel expenses when incidental business activities, A trip to a resort or on a cruise ship may...
Work-related education, deduction of expenses, Cruises and conventions.
D
Daily allowance, See: Per diem
Damages from lawsuits, Court awards and damages.
Medical expenses as part of settlement, Damages for Personal Injuries
Dating your return, Signatures
De minimis benefits, De Minimis (Minimal) Benefits
Deadlines, See: Due dates
Death, See: Decedents
Death benefits:
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.
Death of dependent, Death or birth.
Debt instruments, See: Bonds or Notes
Deceased taxpayers, See: Decedents
Declaration of rights of taxpayers:
Deduction:
Deductions, Entertainment Expenses, The meal is business-related entertainment., Alimony is deductible by the payer and must..., The term points is used to describe certain..., The buyer reduces the basis of the home by..., Recoveries, Personal Exemptions and Dependents, Your Own Exemption, Capital Losses, Nonbusiness Bad Debts, How to report bad debts.
Alimony, deductible by payer, How To Deduct Alimony Paid
Casualty losses, See: Capital losses
Changing claim after filing, need to amend, You did not claim deductions or credits you...
Charitable contributions, How To Report, Contributions
Dental expenses, See: Medical and dental expenses
Fee-basis government officials, Special Rules
Interest, See: Interest payments
Itemizing, See: Itemized deductions
Medical expenses, See: Medical and dental expenses
Mortgage interest, See: Mortgages
Not itemizing, use of Form 1040A, You do not itemize your deductions.
Penalties, no deduction permitted, Penalties.
Performing artists' expenses, Expenses of certain performing artists.
Rental expenses, When to deduct.
Section 179 deductions:
Self-employed persons:
Social security and railroad retirement benefits, Deductions Related to Your Benefits
Student loan interest deduction, See: Student loans
Transportation expenses, See: Travel and transportation expenses
Union dues, See: Labor unions
Work-related education, What Expenses Can Be Deducted
See also: Points
See also: Capital losses
See also: Bad debts
Deeds:
Recording fees, basis to include, If you reimburse the seller for taxes the...
Deferred annuity contracts, See: Annuities
Deferred compensation:
Deferred compensation plans, See: Retirement plans
Delinquent taxes:
Real estate transactions, tax allocation, Real estate taxes for prior years.
Dental expenses, See: Medical and dental expenses
Dependents not allowed to claim dependents, Dependent Taxpayer Test
Depletion allowance, Depletion.
Depreciation:
Change of use of property, Basis for depreciation.
Form 4562:
Property used in trade or business, as noncapital assets, Depreciable property used in your trade or...
Real property:
Gain from disposition of property, Depreciation after May 6, 1997.
Land, no depreciation of, Land.
Rental property, Depreciation, Depreciation.
Designated Roth Account:
Differential wages:
Wages for reservists:
Military reserves, Differential wage payments.
Directors' fees, Corporate director.
Disabilities, persons with, Credit for the Elderly or the Disabled, Qualifying Person Test, Physically or mentally not able to care for oneself.
Armed forces, Disability.
Blind, See: Blind persons
Dependent who is disabled, deduction for care expenses, Disabled Dependent Care Expenses
Insurance costs, Cost paid by you.
Military and government pensions, Military and Government Disability Pensions
Public assistance benefits, Persons with disabilities.
Reporting of disability pension income, If you retired on disability, you must include...
Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans.
Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary.
Social security and railroad retirement benefits, deductions for, Disability payments.
Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions., Disability payments for injuries incurred...
See also: Elderly or the disabled
Disability:
Disability benefits:
Disability insurance payments:
Earned income credit, Disability insurance payments.
Disability, permanent and total disability, Permanent and total disability.
Disaster Assistance Act of 1988:
Disaster relief, Terrorist attack or military action., Disaster relief payments.
Cash gifts to victims, Cash gifts.
Disaster Relief and Emergency Assistance Act:
Government-ordered demolition or relocation of home that is unsafe due to, Government-ordered demolition or relocation...
Replacement of lost or destroyed property, Disaster relief.
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, A bargain purchase is a purchase of an item...
District of Columbia:
Dividends, For more information about how to report..., Dividends and Other Distributions, Form 1099-DIV.
Alaska Permanent Fund, See: Alaska Permanent Fund dividends
As stock dividends and stock rights, Distributions of Stock and Stock Rights
Beneficiary of estate or trust receiving, Beneficiary of an estate or trust.
Buying more stock with, Dividends Used to Buy More Stock
Exempt-interest dividends, Other Distributions
Expenses related to, deduction of, Expenses related to dividend income.
Foreign income, Foreign-source income.
Holding period, determination of, Stock dividends.
Nominees receiving on behalf of another, Nominees.
Real estate investment trusts (REITs) paying, Capital gain distributions (also called capital...
Redemption treated as, Dividend versus sale or trade.
Stockholder debts when canceled as, Stockholder debt.
See also: Form 1099-DIV
Divorced taxpayers, Alimony.
Definition of divorce instrument for purposes of alimony, Divorce or separation instrument.
Estimated tax payments, Divorced Taxpayers
Medical and dental expenses of children of, Child of divorced or separated parents.
Mortgage interest, payment as alimony, Divorced or separated individuals.
Personal exemption, Divorced or separated spouse.
Real estate taxes, allocation of, Divorced individuals.
See also: Alimony
Doctors' bills, See: Medical and dental expenses
Documentary evidence:
Recordkeeping requirements, Documentary evidence.
Domestic help:
Withholding, Household workers.
Domestic help, no exemption for, Housekeepers, maids, or servants.
Domestic relations orders, qualified (QDROs):
Rollover of retirement plan distribution, Qualified domestic relations order (QDRO).
Donations, See: Charitable contributions
Droughts:
Dual-status taxpayers, Dual-status taxpayer.
Joint returns not available, Nonresident alien or dual-status alien.
Due dates, Amount you owe., When Do I Have To File?, Private delivery services.
Disaster areas, postponed deadlines, Postponed tax deadlines.
Nonresident aliens' returns, Nonresident alien.
Due diligence:
Child and dependent care credit, Due diligence.
Dwelling units, Dividing Expenses, Examples.
Cooperative, See: Cooperative housing
See also: Vacation homes
E
Early withdrawal from deferred interest account:
Form 1099-R reporting, See: Form 1099-R
Form 5329 reporting, See: Form 5329
Higher education expenses, exception from penalty, IRA interest.
Section 457 deferred compensation plans, An eligible state or local government section...
Earned income, Earned income generally means wages, salaries,...
Child and dependent care credit, To claim the credit, you (and your spouse...
Defined:
For purposes of standard deduction, Earned income defined.
Dependent filing requirements (Table 1-2), File only one federal income tax return for...
Earthquakes, Disaster relief.
Casualty loss caused by, Earthquakes.
See also: Disaster relief
Easements:
Adjustment to basis for, Easements.
Education:
Savings bond program, Education Savings Bond Program
Education expenses:
Employer-provided, See: Educational assistance
Teacher's out-of-pocket expenses, Educator Expenses
Work-related education, deduction of expenses, Cruises and conventions.
Educational assistance:
Employer-provided, Educational Assistance
Tuition deduction, effect on, The tax-free part of any employer-provided...
Scholarships, See: Scholarships and fellowships
Educational institution, See: Eligible educational institution
Educational organizations:
Educator out-of-pocket expenses, Educator Expenses
EE series bonds, See: U.S. savings bonds
EITC Assistant, Online help.
Elderly or disabled, credit for, The credit for the elderly or the disabled....
Married filing separately, Special Rules
Election precinct officials:
Fees, reporting of, Election precinct official.
Election to include child's income on parent's return, Parent's Election To Report Child's Interest and Dividends
Inclusion of child's income on parent's return (Figure 31-A), If you make this election for 2013 and did...
Electronic filing, See: E-file
Electronic reporting:
Returns, See: E-file
Tip statement from employees to employers, Electronic tip statement.
Eligible educational institution:
Student loan interest deduction, Eligible educational institution.
Eligible student:
Student loan interest deduction, Eligible student.
Tuition and fees deduction, Who Is an Eligible Student
Embezzlement:
Losses due to, Embezzlement.
Reporting embezzled funds, Illegal activities.
Emergency medical service personnel:
Life insurance proceeds when death in line of duty, For this purpose, the term public safety...
Emotional distress damages, Emotional distress.
Employees, Fringe Benefits, De Minimis (Minimal) Benefits, Expense allowances.
Awards for service, Bonuses and awards.
Business expenses, See: Employee business expenses
Discounts for, effect on basis, A bargain purchase is a purchase of an item...
Form W-4 to be filled out when starting new job, New Form W-4.
Fringe benefits, Taxable Fringe Benefits
Overseas employment, See: Foreign employment
See also: Fringe benefits
Employers:
Educational assistance from, See: Educational assistance
Form W-4, having new employees fill out, New Form W-4.
Overseas employment, See: Foreign employment
Endowment proceeds, Endowment Contract Proceeds
Energy conservation:
Measures and modifications, Energy conservation measure.
Entertainment expenses, Entertainment Expenses, The meal is business-related entertainment.
50% limit:
Figure 26-A summary of rules, Entertainment expenses: 50% limit
Business-related gifts vs., Gift or entertainment.
Form 2106 or 2106-EZ, how to fill out, Meal and entertainment expenses.
Meal expenses included, A meal as a form of entertainment.
Recordkeeping requirements, Recordkeeping
Reporting of, How To Report
Table 26-3 showing forms to be used, Your employer sends you on a 5-day business...
Tickets, Entertainment tickets.
Face-value as deductible amount, Entertainment includes any activity generally...
Gift vs. entertainment deduction, If you give a customer tickets to a theater...
Entertainment facilities:
Expenses for use of, Entertainment facilities.
Equipment, Hauling tools or instruments.
Rental for rental property, Rental of equipment.
See also: Tools
Equitable relief, See: Innocent spouse relief
Errors:
Corrected wage and tax statement, If you receive a form with incorrect information...
Depreciation, correcting amount on Form 1040X, Claiming the correct amount of depreciation.
Discovery after filing, need to amend return, What If I Made a Mistake?
Form 1099 showing incorrect amount, Incorrect amount shown on a Form 1099.
Escrow:
Taxes placed in, when deductible, Taxes placed in escrow.
Estimated:
Credit for, Estimated Tax
Estimated tax, Tax Withholding and Estimated Tax
Amount to pay to avoid penalty, How much to pay to avoid a penalty.
Figuring amount of tax, How To Figure Estimated Tax
First period, no income subject to estimated tax in, No income subject to estimated tax during first period.
Name change, Name changed.
Overpayment applied to, Refunds
Social security or railroad retirement benefits, Tax withholding and estimated tax.
State and local income taxes, deduction of, Estimated tax payments.
Excess benefits tax, See: Section 72(m)(5)
Excess reimbursements:
Business expense reimbursements, Returning Excess Reimbursements
Medical expenses, Excess reimbursement.
Excess reimbursement flowchart (Figure 21-A), However, do not report as income the amount...
Exchange students:
Expenses paid for, deductible when under agreement with qualified organization, Expenses Paid for Student Living With You
Exchanges, What Is a Sale or Trade?, How to report.
Tax-free:
Definition of, Nontaxable Exchanges
Holding period, determination of, Nontaxable trades.
Taxable exchange, defined, Taxable Exchanges
Excise taxes:
Basis to include, Excise taxes,
IRAs for failure to take minimum distributions, You cannot keep funds in a traditional IRA...
See also: Penalties
Exclusions from gross income:
Annuities, Exclusion limit.
Canceled debt, Excluded debt.
Capital gains from home sale, See: Sale of home
Commuting benefits for employees, Exclusion limit.
De minimis benefits, De Minimis (Minimal) Benefits
Disability pensions of federal employees and military, Military and Government Disability Pensions, Conditions for exclusion.
Education Savings Bond Program, Interest on qualified savings bonds.
Educational assistance from employer, Educational Assistance
Elective deferrals, limit on exclusion, Elective deferrals.
Frozen deposit interest, Interest on frozen deposits.
Group-term life insurance, Entire cost excluded.
Long-term care insurance contracts, Long-Term Care Insurance Contracts, Limit on exclusion.
Parking fees, employer-provided, Qualified bicycle commuting reimbursement.
Public safety officers who died or were killed in line of duty, death benefits, Public Safety Officer Killed in the Line of Duty
Terrorist attack as cause of injury, disability payments, Disability pensions., Disability payments for injuries incurred...
Exempt-interest dividends:
Alternative minimum tax, Alternative minimum tax treatment.
Dividend reporting, Exempt-interest dividends.
Information-reporting requirement, Information reporting requirement.
Exemption from foreign tax credit limit, Exception.
Exemptions:
From withholding, Exemption From Withholding
Personal, See: Personal exemption
Phaseout, Special Rules
Securities, tax-exempt, See: Securities
State or local government bonds, tax-exempt, Tax-exempt state and local government bonds.
Extension of time to file, Extensions of Time To File
E-file options, Filing a paper form.
Inclusion on return, When you file your return.
Extortion:
Losses due to, Extortion.
Extravagant expenses, Lavish or extravagant expenses.
F
Failure to comply with tax laws, See: Penalties
Fair market value (FMV):
Sales of property, Fair market value.
Stolen property, FMV of stolen property.
Fair rental value, Fair rental value defined.
Family, Related Party Transactions, Child's earnings., Adopted child., Step 3. Figuring the Child's Tax (Form 8615, Part III)
Adoption credit, See: Adoption
Standard meal allowance not allowed if related to employer, Related to employer.
See also: Children
Federal crime investigations or prosecutions:
Federal employees:
Cost-of-living allowances, Government cost-of-living allowances.
Disability pensions, Military and Government Disability Pensions
Based on years of service, Pension based on years of service.
Exclusion, conditions for, Conditions for exclusion.
Federal Employees' Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA).
Federal government:
Employees, See: Federal employees
Federal judges:
Employer retirement plan coverage, Federal judges.
Fee-basis officials:
Business expenses of, Special Rules
Work-related education expenses, Performing Artists and Fee-Basis Officials
Fees, Fees for services., Fees and deposits.
Professional license, Professional Accreditation Fees
See also: specific types of deductions and income
Fees, comprehensive/ bundled, Comprehensive or bundled fees.
Figures, See: Tables and figures
Filing requirements, Identity theft., Married Filing Separately
Calendar year filers, When Do I Have To File?
Electronic, See: E-file
Gross income levels (Table 1-1), Filing Information
Individual taxpayers, Individuals—In General
Late filing penalties, See: Penalties
Most taxpayers (Table 1-1), Filing Information
Other situations requiring filing (Table 1-3), On Form 1040EZ, you can use only the tax...
Unmarried persons, See: Single taxpayers
Where to file, Where Do I File?
Final return for decedent:
Medical expenses, Decedent
Standard deduction, Decedent's final return.
Finance charges:
Credit cards, retail installment contracts, etc., not deductible, Finance charges on credit cards, retail installment...
Financially disabled persons, Financially disabled.
Firefighters:
Life insurance proceeds when death in line of duty, For this purpose, the term public safety...
Volunteer firefighters:
Charitable contributions to, Nonprofit volunteer fire companies.
First-year expensing, See: Section 179 deductions
Fleet operations:
Standard mileage rate not allowed, Use five or more cars at the same time (as...
Flexible spending account or arrangement, Long-term care services.
Floods, Disaster relief.
Casualty loss caused by, Floods.
See also: Disaster relief
FMV, See: Fair market value
Food benefits:
Nutrition program for the elderly, Food benefits you receive under the Nutrition...
Foreign charitable organizations:
Canadian charities contributions to, Certain foreign charitable organizations.
Other foreign charities contributions to, Certain foreign charitable organizations.
Foreign children:
Adoption credit, Foreign child.
Foreign income:
Foreign income taxes:
Deduction of, Foreign Income Taxes
Form 1116 to claim credit, Foreign income taxes.
Schedule A or Form 1040 reporting, Foreign income taxes.
Definition of, Foreign taxes.
Foreign nationals, See: Resident aliens
Foreign organizations:
Charitable contributions to, Homeowners' associations.
Foreign students, Foreign students' place of residence.
Expenses paid for, deductible when under agreement with qualified organization, Expenses Paid for Student Living With You
Forgiveness of debt, See: Cancellation of debt
Form, On Form 1040EZ, you can use only the tax...
1040, Form 1040., Form 1040 Line Entries
Adoption expenses, How to take the credit.
Alaska Permanent Fund dividends, Do not report these amounts as dividends....
Alien taxpayer identification numbers, If your child was born and died in 2013,...
Alternative minimum tax, nonrefundable credit for prior year tax, How to take the credit.
Armed forces' retirement pay, Military retirement pay.
Attachments to, Form 1040.
Charitable contributions, deduction to be itemized, Form 1040 required.
Child's capital gain distributions, If part of the amount you report is your...
Deduction for alimony paid, How To Deduct Alimony Paid
Excess withholding credit, How to take the credit.
Foreign tax credit, How to take the credit.
Health insurance credit, How to take the credit.
Railroad retirement benefits, reporting on, Reporting on Form 1040.
Reporting of alimony received, How To Report Alimony Received
Reporting taxes on tips not reported to employer, If you received $20 or more in cash and charge...
Reporting uncollected taxes on tips, To report these uncollected taxes, you must...
Schedule A:, Mortgage interest deduction, Reduced home mortgage interest deduction.
Social security benefits, reporting on, Reporting on Form 1040.
Student loan interest deduction, To claim the deduction, enter the allowable...
Undistributed long-term capital gains, Credit for Tax on Undistributed Capital Gain
1040, Schedule A:
Federal employees buying back sick leave, You can deduct the amount you spend to buy...
Loss of deposits due to bank's insolvency or bankruptcy cause, Ordinary loss — report it on Schedule A (Form...
Outplacement services, deduction, However, you can deduct the value of these...
Travel expenses, deduction of, However, if your actual expenses are more...
Unearned commission, deduction for repayment of, If you repay unearned commissions or other...
1040, Schedule B:
1040, Schedule D:
Business property sales, How to report.
Child's capital gain distributions, If part of the amount you report is your...
Nonbusiness bad debts, loss of deposits due to bank's insolvency or bankruptcy, Nonbusiness bad debt — report it on Form...
Undistributed long-term capital gains, Undistributed long-term capital gains from...
1040, Schedule E:
Income-producing property, deduction of interest on loan for, Income-producing rental or royalty interest.
1040, Schedule F:
Work-related education expenses, If you are self-employed, report the cost...
1040A, Form 1040A., Form 1040A Line Entries
Adoption expenses, How to take the credit.
Alaska Permanent Fund dividends, Do not report these amounts as dividends....
Alien taxpayer identification numbers, If your child was born and died in 2013,...
Armed forces' retirement pay, Military retirement pay.
Attachments to return, Form 1040A.
Excess withholding credit, How to take the credit.
Railroad retirement benefits, reporting on, Reporting on Form 1040A.
Social security benefits, reporting on, Reporting on Form 1040A.
Student loan interest deduction, To claim the deduction, enter the allowable...
1040NR:
Nonresident alien return, Nonresident alien.
1040NR-EZ:
Nonresident alien easy return, Nonresident alien.
1040X:
Amended individual return, Form 1040X.
Depreciation| Correcting amount of, Claiming the correct amount of depreciation.
Itemized deduction, change to standard deduction, Changing your mind.
Standard deduction, change to itemized deductions, Changing your mind.
Worthless securities, claim for refund, Filing a claim for refund.
1065:
Partnership income, Schedule K-1 (Form 1065).
1098:
More than one borrower (not spouse), reporting of mortgage interest deduction by attaching of, More than one borrower.
Mortgage insurance premiums reported on, Mortgage insurance premiums.
Mortgage interest overpaid in earlier year, If you received a refund of interest you...
Prepaid interest reported on, Prepaid interest on Form 1098.
Refund of interest reported on, Refunded interest.
1098-C:
Contributions of Motor Vehicles, Boats, and Airplanes, Form 1098-C.
1099-B, File Form 1099-B or Form 1099-S with the IRS.
Broker to report sales of stocks, bonds, or commodities, Sales and Trades, Form 1099-B transactions.
1099-C:
Cancellation of debt, Form 1099-C.
1099-CAP:
Change in control or capital structure, Form 1099-CAP transactions.
1099-G:
State tax refunds, State tax refund.
1099-MISC:
Brokers receiving dividends, Form 1099-MISC.
1099-OID, Form 1099-OID.
1116:
Foreign tax credit, How to take the credit.
1120S:
S corporation income, Schedule K-1 (Form 1120S).
2106-EZ:
Work-related education expenses, Form 2106 or 2106-EZ.
2119:
Postponement of gain from sale of home, The records you should keep include:Proof...
2439:
Notice to shareholder on undistributed long-term capital gains, Some mutual funds and REITs keep their long-term..., You must include in your income any amounts...
2848:
Power of attorney and declaration of representative, Power of attorney., If your spouse cannot sign the joint return...
3800:
4070:
4070A:
4137:
Social security and Medicare taxes on tips not reported to employer, Use Form 4137 to figure social security and...
4506-T:
4562:
Depreciation of rental property, You can deduct depreciation only on the part...
4952:
Investment interest expense deduction, Form 4952
Net capital gain, election to include as investment income, You make this choice by completing Form 4952,...
4972:
56:
Notice Concerning Fiduciary Relationship, Court-appointed, conservator, or other fiduciary.
6252:
8275-R:
Regulation disclosure statement, In cases of substantial understatement only,...
8283:
Charitable noncash contribution of more than $500 value, How To Report
8379:
843:
Claim for refund and request for abatement, Use Form 843, Claim for Refund and Request...
8606:
IRA contributions, Recharacterization of, Reporting a recharacterization.
8801:
8824:
Like-kind exchanges, How to report.
8828:
Recapture of federal mortgage subsidy, The recapture tax is figured on Form 8828....
8853:
Accelerated death benefits, Form 8853.
Archer MSAs and long-term care insurance contracts, Contributions by your employer to your Archer...
8879:
Authorization for E-file provider to use self-selected PIN, Many tax professionals electronically file...
8880:
Credit for Qualified Retirement Savings Contributions, How to take the credit.
8885:
Health insurance credit, How to take the credit.
8910:
Alternative motor vehicle credit, How to take the credit.
8911:
Alternative fuel vehicle refueling property credit, How to take the credit.
8912:
Credit to Holders of Tax Credit Bonds, How to take the credit.
8936:
Plug-in electric drive motor vehicle credit, How to take the credit.
8949:
Sales and other dispositions of capital assets, Reporting Gains and Losses
9465:
Installment agreement request, If you cannot pay the full amount due with...
982:
Reduction of tax attributes due to discharge of indebtedness (and section 1082 basis adjustment), Any Form 982 you filed to report any discharge...
Form 8919:
Uncollected social security and Medicare tax on wages, If you are an employee, you should receive...
Requiring Form 1040 to be used when filing, You are a debtor in a bankruptcy case filed...
RRB-1042S:
Railroad retirement benefits for nonresident aliens, What is not covered in this chapter.
Schedule 8812:
SSA-1042S:
Social security benefits for nonresident aliens, What is not covered in this chapter.
SSA-1099:
W-2G:
Gambling winnings withholding statement, Form W-2G.
W-4P:
Rollover distributions, election not to have tax withheld, If you receive an eligible rollover distribution,...
W-4V:
Voluntary withholding request, Tax withholding.
W-7:
Individual taxpayer identification number request, If your child was born and died in 2013,...
W-9:
TIN of home seller and purchaser, Deduct home mortgage interest that was not...
Form 1040:
Foreign income taxes, deduction of, Foreign income taxes.
Gambling winnings, Form W-2G.
Overpayment offset against next year's tax, Credit an Overpayment
Schedule A:
State and local income taxes, deduction of, These taxes are deducted on Schedule A (Form...
State benefit funds, mandatory contributions to, As an employee, you can deduct mandatory...
Schedule C:
Real estate or personal property taxes on property used in business, deduction of, Real estate taxes and personal property taxes.
Schedule D:
Capital gains or losses, Reporting Gains and Losses
Schedule E:
Real estate or personal property taxes on rental property, deduction of, Real estate taxes and personal property taxes.
Schedule F:
Real estate or personal property taxes on property used in business, deduction of, Real estate taxes and personal property taxes.
Self-employment tax, deduction of, Deduct one-half of your self-employment tax...
Form 1040, Schedule D:
Reporting capital gains and losses, Reporting Gains and Losses
Form 1040A:
Overpayment offset against next year's tax, Credit an Overpayment
Form 1099-MISC:
Withheld state and local taxes, Withheld taxes.
Form 1099-R:
Withheld state and local taxes shown on, Withheld taxes.
Form 1099-S:
Real estate transactions proceeds, Form 1099-S.
Form 1116:
Foreign tax credit, Foreign income taxes.
Form 8332:
Release of exemption to noncustodial parent, Written declaration.
Form W-2:
Employer-reported income statement, Withholding
Filing with return, Forms W-2 and W-2G.
Separate form from each employer, Form W-2
Withheld state and local taxes, Withheld taxes.
Form W-2c:
Corrected wage and tax statement, If you receive a form with incorrect information...
Form W-2G:
Gambling winnings withholding statement, Form W-2G, Form W-2G.
Withheld state and local taxes shown on, Withheld taxes.
Form W-4S:
Sick pay withholding request, Form W-4S.
Form W-4V, To make this choice, fill out Form W-4V (or...
Unemployment compensation, voluntary withholding request, Unemployment Compensation
Form(s) 1099, The 1099 Series
Foster care:
Adoption as motive for, no charitable deduction, You cared for a foster child because you...
Care providers' payments, Foster care providers.
Charitable deduction for nonprofit care, Foster parents.
Child tax credit, Qualifying Child
Emergency foster care, maintaining space in home for, Maintaining space in home.
Expenses unreimbursed and not deductible as charitable contributions, You can deduct expenses that meet both of...
Foster care payments and expenses, Foster care payments and expenses., Foster care.
Fractional shares:
Payment for, Fractional shares.
Fraternal societies:
Freight:
Basis to include, Freight,
Fringe benefits:
Accident and health insurance, Accident or Health Plan
Adoption, employer assistance, Adoption Assistance
De minimis benefits, De Minimis (Minimal) Benefits
Education assistance, Educational Assistance
Group-term life insurance premiums, Group-Term Life Insurance
Taxable income, Fringe Benefits
Frozen deposits:
IRA rollover period extension, Extension of rollover period.
Full-time student:
Child and dependent care credit, Full-time student.
Fund-raising events:
Charitable contributions, amount deductible, At a fundraising auction conducted by a charity,...
Rental of dwelling unit used as a home, The organization sells the use of the unit...
Funerals:
Clergy, payment for, Clergy
Expenses, Burial or funeral expenses, including the...
Contributions to cover, not deductible as charitable donations, Contributions to fraternal societies made...
Future interests:
Tangible personal property, charitable deduction for, Future interests in tangible personal property.
G
Gains and losses, Your income is only from:, Special Rules, Reporting Gains and Losses
Financial institution's bankruptcy causing deductible loss, Loss on Deposits
Reporting of, Loss on deposits.
Ordinary gain and loss, Capital or Ordinary Gain or Loss
Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss.
Related party sale or trade of depreciable property, Gain on sale or trade of depreciable property.
Short-term, Short-term gains and losses., This section discusses the tax treatment...
Priority in deducting, Use short-term losses first.
Sale or trade of property held 1 year or less, Long-term or short-term.
Total net gain, Total net gain or loss.
See also: Capital gains
See also: Losses
Garnishment and attachment, Garnisheed wages.
Gems:
As capital assets, Gems and jewelry, and
IRA prohibited transactions in, Gems,
General Rule, See: Annuities
General Sales Taxes:
Actual expenses, General Sales Taxes
Motor vehicles, General Sales Taxes
Optional sales tax tables, General Sales Taxes
Gift taxes:
Not deductible, Gift taxes.
Gifts:
$25 limit on business-related expenses, $25 limit.
$4 or less for business-related expenses, Is one of a number of identical items you...
Adjusted basis for, Property Received as a Gift
Children, income from property given to, Income from property received as a gift.
Disaster victims receiving cash gifts, Cash gifts.
Holding period, determination of, Property received as a gift.
Incidental costs of business-related expenses, Incidental costs.
Proof of expenses (Table 26-2 summary), You do not need to put confidential information...
Recordkeeping requirements, Recordkeeping
Reporting of expenses, Gifts.
Table 26-3 showing forms to be used, Your employer sends you on a 5-day business...
Schedule A (Form 1040) for deduction, If you did not receive any reimbursements...
To reduce the public debt, Gift To Reduce Debt Held by the Public
Girl Scouts:
Gold and silver:
Capital gains or losses from sale or trade of, Investment interest deducted.
Golden parachute payments:
Golf clubs, See: Country clubs
Government employees:
Federal, See: Federal employees
Gratuities, See: Tip income
Gross income:
Adjustments other than on Form 1040A, Form 1040 to be used, Your Form W-2, box 12, shows uncollected...
Age, higher filing threshold after 65, Age.
Defined, Gross income.
Filing requirements (Table 1-1), Filing Information
Dependent filing requirements (Table 1-2), File only one federal income tax return for...
Group-term life insurance:
Exclusion from income, Entire cost excluded.
Taxable cost, calculation of, Figuring the taxable cost.
Uncollected social security/Medicare taxes, You received $20 or more in tips in any 1...
H
HAMP:
Home affordable modification:
Handicapped persons, See: Disabilities, persons with
Hawaii:
Health:
Health insurance, Accident or Health Plan
Reimbursement arrangement, Health reimbursement arrangement (HRA).
Health insurance:
Premiums:
Self-employed persons, deductible expenses, Health Insurance Costs for Self-Employed Persons
Health insurance premiums, Medical insurance premiums.
Help, See: Tax help
High-low rate method to compute per diem, High-low rate.
Higher education, See: Colleges and universities
Holding period:
Determination of, Holding Period
Holding period, repossessed, Real property repossessed.
Holiday, deadline falling on, Saturday, Sunday, holiday rule.
Home, Personal Use of Dwelling Unit (Including Vacation Home), Dividing Expenses, Dwelling Unit Used as a Home, Examples., Generally, home mortgage interest is any..., Refinancing.
Abandonment of, Abandonment.
Aged, home for, Home for the aged.
Basis, See: Sale of home
Business use of, Home Office
Cost of keeping up, Keeping Up a Home
Improvements:
Jointly owned:
Mortgage payments as alimony, Payments for jointly-owned home.
Separate residences in and alimony payments, Spouses cannot be members of the same household.
Taxes and insurance premiums as alimony, If you must pay all the real estate taxes...
Main home, defined, Main Home
Office, Home Office
Possession before final settlement, rent not deductible as interest, Rental payments.
Security system, Home Security System
Tax home, determination for travel-related business expenses, Tax Home
Tenants in common, taxes and insurance premiums as alimony, Taxes and insurance.
See also: Casualty losses
See also: Vacation homes
See also: Mortgages
See also: Refinancing
Home equity loans:
Proceeds invested in tax-exempt securities, interest not deductible, Mortgage proceeds invested in tax-exempt securities.
Home improvement loans, Home improvement loan.
Home office:
Capital gains exclusion, Business Use or Rental of Home
Travel to another work location, Office in the home.
Home schooling:
Homeowners' associations:
Charitable contributions to, Labor unions (but see chapter 28).
Homeworkers:
Hope credit:
Married filing separately, Special Rules
Hospitals:
Charitable contributions to nonprofits, Nonprofit hospitals and medical research...
Payments for services for specific patient, not deductible as charitable contributions, Payments to a hospital that are for a specific...
Hotels:
Club dues:
Not entertainment expenses, Hotel clubs, and
Household furnishings:
Antiques, See: Collectibles
As capital assets, Household furnishings,
Household items, charitable deduction for, Clothing and household items.
Household members, Head of household or qualifying widow(er) with dependent child.
Alimony payments, spouses cannot be members of same household, Spouses cannot be members of the same household.
Household workers, See: Domestic help
Household workers, no exemption for, Housekeepers, maids, or servants.
I
Identification number, qualifying person, Taxpayer identification number.
Illegal activities:
Reporting of, Illegal activities.
Improvements:
Real estate, adjustments to basis for, Improvements.
Rental property, See: Rental income and expenses
Incidental expenses:
Business-related gifts, Incidental costs.
Travel-related, Incidental expenses.
Income from nonqualified deferred compensation plans:
Income taxes:
Federal, See: Federal income tax
Foreign, See: Foreign income taxes
State or local, See: State or local income taxes
Income-producing expenses, Other Expenses (Line 23)
Income-producing property:
Deduction of interest on loan for, Income-producing rental or royalty interest.
Indefinite absence from job:
Work-related education during, Education during indefinite absence.
Independent contractors:
Homeworkers, deduction of expenses, If you received a Form W-2 and the Statutory...
Indians:
Fishing rights, Indian fishing rights.
Taxes collected by tribal governments, deduction of, Indian tribal government.
Individual retirement arrangements (IRAs), Roth IRAs, For more detailed information on Roth IRAs,..., Individual Retirement Arrangements (IRAs), Generally, a rollover is a tax-free distribution..., Rollovers, On Form 1040EZ, you can use only the tax...
Age 59 for distribution, Age 591/2 rule.
Exception to rule, Exceptions.
Age 70:
Contributions cut off at, Age 701/2 rule.
Compensation, defined, What is compensation?
Contribution limits, How Much Can Be Contributed?
Age 50 or older,, General limit.
Under age 50,, General limit.
Definition of, Traditional IRAs
Distributions:
Required minimum distributions, See: this heading: Required distributions
Divorced taxpayers, Transfers Incident to Divorce
Forms to use:
Form 1099-R for reporting distributions, Distributions reported on Form 1099-R.
Form 8606 for nondeductible contributions, To designate contributions as nondeductible,...
Interest on, treatment of, IRA interest.
Married couples, See: this heading: Kay Bailey Hutchison Spousal IRAs
Modified adjusted gross income (MAGI):
Ordinary income, distributions as, Ordinary income.
Recharacterization of contribution, Recharacterizations
Reporting of:
Recharacterization of contributions, Reporting a recharacterization.
Self-employed persons, Self-employment income.
Trustee administrative fees, Trustee's Administrative Fees for IRA
See also: Roth IRAs
See also: Rollovers
Individual taxpayers, See: Single taxpayers
Insider stock compensation from expatriated corporation:
Insolvency:
Canceled debt not deemed to be income, The debt is canceled when you are insolvent....
Financial institution's insolvency causing deductible loss, Deposit in Insolvent or Bankrupt Financial Institution
Reporting of, Loss on deposits.
Installment agreements, Installment Agreement
Insurance:
Accident, See: Accident insurance
Alimony deduction for, when home owned as tenants in common, Taxes and insurance.
Casualty or theft loss, reimbursement to adjust loss, Insurance and Other Reimbursements
Distributions from, reporting of, If dividends on an insurance contract (other...
Living expenses paid by, possible income from, Insurance payments for living expenses.
Reimbursements:
State insurer delinquency proceedings preventing minimum pension distributions, State insurer delinquency proceedings.
Trade of policies and annuities, Insurance policies and annuities.
Insurance agents:
Insurance companies:
State delinquency proceedings, IRA distributions not made due to, Exemption from tax.
Insurance premiums:
Alimony when spouse owns life insurance policy, Life insurance premiums.
Casualty insurance, Casualty insurance premiums.
Health insurance:
Self-employed persons, deductible, Health Insurance Costs for Self-Employed Persons
Life insurance:
Public safety officers, Retired public safety officers.
Rental expenses, deduction of premiums paid in advance, Insurance premiums paid in advance.
Insurance proceeds:
Dividends, interest on, Interest on insurance dividends.
Installment payments, Insurance
Life, Insurance
Interest income:
Children:
Form 1099-INT, Form 1099.
Frozen deposits, from, Interest on frozen deposits.
Property purchase financed without adequate stated interest, treatment of, The amount you realize from a sale or trade...
Recovery of income, on, Interest on recovery.
Reporting on Forms 1040, 1040A, or 1040EZ, Your income is only from:
Securities, Form 1040 to be used, You claim any adjustments to gross income...
Interference with business operations:
Internal Revenue Service (IRS):
Fraud or misconduct of employee, reporting anonymously, Treasury Inspector General for Tax Administration.
Mission of, IRS mission.
International employment, See: Foreign employment
International organizations, employees of, Employees of international organizations or foreign governments.
Internet:
Electronic filing over, See: E-file
Investment income:
Investment property:
Rental property, See: Rental income and expenses
Itemized deductions:
Changing from standard to itemized deduction (or vice versa), Changing your mind.
Choosing to itemize, Who Should Itemize, When to itemize.
Standard deduction to be compared with, You should first figure your itemized deductions...
Itinerant workers:
J
Jewelry:
As capital assets, Gems and jewelry, and
Job, Car Expenses and Other Employee Business Expenses
Search:
See also: headings starting with "Employee" or "Employer"
Job search:
Deduction of expenses for Interviews, Job interview expenses.
Joint return of parents:
Unearned income of certain children, Which Parent's Return To Use
Joint return test, See: Qualifying child
Joint returns:
Carryover of capital loss, Joint and separate returns.
Deceased spouse, Spouse died.
Dependents on, Joint return.
Estimated tax, Married taxpayers.
Excess social security/railroad retirement tax withholding credit, Joint return.
Extension for citizens outside U.S., Married taxpayers.
Filing status, Married Filing Jointly
Fraud penalty, Joint return.
Guardian of spouse, signing as, Signing as guardian of spouse.
Nonresident or dual-status alien spouse, Nonresident alien or dual-status alien.
Pensions or annuities, Joint return.
Personal exemption, Joint return.
Responsibility for, Accounting period.
Separate return after joint, Separate Returns After Joint Return
Social security and railroad retirement benefits, Joint return.
State and local income taxes, deduction of, Joint federal return.
Judges, federal:
Employer retirement plan coverage, Federal judges.
K
Kiddie tax, See: Children, subheading: Unearned income of, Children, subheading: Investment income of
Kidnapped children, A kidnapped child is treated as living with...
Losses due to ransom, Kidnapping for ransom.
Qualifying child, Kidnapped child.
Qualifying relative, Kidnapped child.
L
Labor unions:
Sick pay withholding under union agreements, Union agreements.
Trips from union hall to place of work, Union members' trips from a union hall.
Unemployment compensation payments from, Payments by a union.
Land, Real Property
Depreciation not allowed for, Land.
See also: Real estate
Landscaping:
Cost of, when casualty or theft loss involved, The damage or destruction of trees, shrubs,..., Landscaping.
Larceny:
Losses due to, Larceny.
Late payment:
Penalties on tax payments, Paying tax late.
Public utility charges, not deductible, Late payment charges by a public utility.
Law enforcement officers:
Life insurance proceeds when death in line of duty, For this purpose, the term public safety...
Leased property:
Casualty or theft loss, Leased property.
Leased vehicles:
Car expenses, Leasing a car.
Liability insurance:
Life insurance, Accelerated Death Benefits, You received $20 or more in tips in any 1..., Group-term life insurance.
Alimony, premiums when spouse owns policy, Life insurance premiums.
Demutualization of companies, Demutualization of life insurance companies.
Form 1099-R for surrender of policy for cash, You should receive a Form 1099-R showing...
Proceeds, Insurance
Public safety officers who died or were killed in line of duty, tax exclusion, Public Safety Officer Killed in the Line of Duty
Lifetime learning credit:
Married filing separately, Special Rules
Limits:
Deductibility of mortgage insurance premiums, Limit on deduction.
Miscellaneous deductions, Deductions Subject to the 2% Limit
Line of credit for home:
Living expenses:
Insurance paying, possible income from, Insurance payments for living expenses.
Lobbying:
Contributions for, not charitable deductions, Contributions for lobbying. This includes...
Local assessments:
Deductibility of, Taxes for local benefits.
Rental property, deductions for, Local benefit taxes.
Local government employees:
Section 457 plans for employees, See: Section 457 deferred compensation plans
Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes.
Long-term gains and losses, See: Capital gains or losses
Lost property, Lost or Mislaid Cash or Property
When deemed casualty loss, Mislaid or lost property.
Luxury travel:
Travel expenses when incidental business activities, A trip to a resort or on a cruise ship may...
Work-related education, deduction of expenses, Cruises and conventions.
M
Machinery, Hauling tools or instruments.
Rental for rental property, Rental of equipment.
See also: Tools
Mailing returns, See: Tax returns
Maintenance of rental property, See: Rental income and expenses
Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child)
Married filing separately, Married Filing Separately, Rule 3. Your Filing Status Cannot Be Married Filing Separately
Carryover of capital loss, Joint and separate returns.
Credits, treatment of, Special Rules
Deductions:
Changing method from or to itemized deductions, Married persons who filed separate returns.
Treatment of, Special Rules
Earned income credit, Special Rules
Joint state and local income taxes filed, but separate federal returns, Joint state and local returns.
Medical and dental expenses, Separate returns.
Rollovers, Special Rules
Social security and railroad retirement benefits, Benefits not taxable.
State and local income taxes, Separate federal returns.
Student loan interest deduction and, Your filing status is any filing status except...
Tenants by the entirety, allocation of real estate taxes, Tenants by the entirety.
Married taxpayers, Joint return., Married Filing Separately, Married Filing Jointly, Accounting period., Considered Unmarried, Stock certificate in two or more names.
Age 65 or older spouse:
Standard deduction, Spouse 65 or Older or Blind
Blind spouse:
Standard deduction, Spouse 65 or Older or Blind
Child and dependent care credit, Joint Return Test
Definition of spouse for purposes of alimony, Spouse or former spouse.
Dual-status alien spouse, Nonresident alien or dual-status alien.
Medical and dental expenses, Separate returns.
Signatures when spouse unable to sign, Spouse unable to sign.
Social security or railroad retirement benefits, taxability, If you are married and file a joint return...
Transfer of home to spouse, Transfer to spouse.
Travel expenses for spouse, Travel expenses for another individual.
See also: Joint returns
See also: Spouse
Mass transit passes, employer-provided, Transit pass.
MCC (Mortgage credit certificate), You may be eligible for the credit if you...
Meal and lodging expenses, Certain merchant mariners who are under Coast...
50% deduction for business-related meals, 50% Limit, 50% limit on meals., 50% limit may apply.
Figure 26-A summary of rules, Entertainment expenses: 50% limit
Work-related education, 50% limit on meals.
Recordkeeping requirements, Recordkeeping, Actual cost.
Reporting of, How To Report
Table 26-3 showing forms to be used, Your employer sends you on a 5-day business...
Medical and dental expenses, You take this deduction on Form 1040. If..., Medical and Dental Expenses
Adjusted gross income and limit of deduction, How Much of the Expenses Can You Deduct?
Alimony payments made to cover, Payments to a third party.
Contributions to cover, not deductible as charitable donations, Contributions to fraternal societies made...
Decedent's expenses, Decedent
Deduction, How Much of the Expenses Can You Deduct?
Checklist for deductible expenses (Table 21-1), If you are not covered under social security...
Dependent's expenses, Dependent
Determination of date paid, What Expenses Can You Include This Year?
Form 1040, Schedule A, for reporting, What Tax Form Do You Use?
Future expenses, settlement including, Future medical expenses.
Health insurance credit, Health Coverage Tax Credit
Included expenses:
Meals and lodging related to receiving medical care, You can use the standard meal allowance to..., Meals and Lodging
Medical care, defined, What Are Medical Expenses?
Purpose of expenses, What Are Medical Expenses?
Work-related, Medical expenses.
Medical insurance, See: Accident insurance
Medical research organizations:
Charitable contributions to, Nonprofit hospitals and medical research...
Medical savings accounts (MSAs), Archer MSA contributions.
Medicare Advantage MSA, In most cases, you do not include in income...
Medical expenses paid for decedent from, Qualified medical expenses paid before death...
See also: Archer MSAs
Medical Savings Accounts (MSAs):
Medicare, You received $20 or more in tips in any 1..., Social security and Medicare taxes., Social security and Medicare taxes paid by employer.
Benefits, Medicare.
Medicare A, when deductible as medical expense, Medicare A.
Medicare Advantage MSA, See: Medical savings accounts (MSAs)
Medicare B, when deductible as medical expense, Medicare B.
Medicare D, when deductible as medical expense, Medicare D.
Membership fees, See: specific type of organization
Metals, precious, See: Gold and silver
Mileage deduction for work-related education, Standard mileage rate.
Military, See: Armed forces
Military personnel:
Mineral royalties, Oil, gas, and minerals.
Ministers, See: Clergy
Missing children:
Photographs of, included in IRS publications, Photographs of missing children.
Mistakes, See: Errors
Modified adjusted gross income (MAGI), Education- Related Adjustments
Child tax credit limits, Modified AGI.
Roth IRAs, computation for, Modified AGI.
Worksheet 17-2, More information.
See also: Deductions
Mortgage credit certificate (MCC), You may be eligible for the credit if you...
Mortgage insurance premiums:
Basis in property not to include, Charges connected with getting a loan, such...
Mortgage Insurance Premiums:
Form 1098 reporting, Mortgage insurance premiums.
Schedule A (Form 1040) to deduct, Home mortgage interest and points.
Mortgage interest:
Mortgages, The term points is used to describe certain...
Alimony, payments as, Mortgage payments.
Assistance payments (under sec. 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act.
Credit certificate (MCC) from state or local government, Mortgage interest credit.
Ending early, treatment of points, Mortgage ending early.
Federally subsidized mortgage, recapture of tax paid on home purchased with, Recapture of federal mortgage subsidy.
Interest credit, See: Mortgage interest credit
Interest deduction:
Schedule A (Form 1040) to deduct, Home mortgage interest and points.
Late payment charges, deduction of, Late payment charge on mortgage payment.
Lender's charges for services, Amounts charged for services.
More than one borrower (not spouse), reporting of interest deduction, More than one borrower.
Preparation costs for notes or deeds of trust, Preparation costs for the mortgage note or...
Prepayment:
Allocation of deduction, Prepaid interest.
Penalty for, deduction of, Mortgage prepayment penalty.
Points, General Rule
Reported on Form 1098, Prepaid interest on Form 1098.
Proceeds used for business or investment, deduction of, If your home mortgage interest deduction...
Refund of interest:
Reported on Form 1098, Refunded interest.
Treatment of, Refunds of interest.
Seller-financed, Seller-financed mortgage.
See also: Points
Motels, See: Hotels
Moth damage:
Not casualty losses, Termite or moth damage.
Motor vehicles, donations of, The following rules apply to any donation...
Museums:
N
National of the United States, U.S. national.
Native Americans, See: Indians
Negligence penalties, Negligence or disregard.
Net operating losses:
Casualty or theft losses, Net operating loss (NOL).
New Jersey Nonoccupational Disability Benefit Fund, New Jersey Nonoccupational Disability Benefit...
New job, trade, or business:
New York Nonoccupational Disability Benefit Fund, New York Nonoccupational Disability Benefit...
Nightclubs:
Cover charges, 50% limit on deduction, Cover charges for admission to a nightclub,
Nominees, Nominee., Nominees.
Dividends that belong to someone else, Nominees.
Nonaccountable plans for employee reimbursements, Your employer is a corporation in which you..., Nonaccountable Plans
Nonresident aliens, Nonresident alien.
Estimated tax, Aliens.
Individual taxpayer identification number (ITIN), Nonresident alien spouse.
Spouse, Nonresident alien spouse.
Joint returns not available, Nonresident alien or dual-status alien.
Transfers between spouses when one spouse is nonresident alien, Transfers Between Spouses
Nontaxable trades, See: Tax-free exchanges
Northern Mariana Islands:
Not-for-profit activities, Activity not for profit.
Notary fees, Notary public.
Not deductible as interest, Notary fees, and
Nursery schools, See: Child and dependent care credit
Nursing homes:
Insurance for care in, See: Long-term care insurance contracts
Meals and lodging, deductible as medical expense, Nursing home.
O
Office rent, deductibility of, Clerical Help and Office Rent
Office, use of home as, Home Office
Oil, gas, and minerals:
Future production sold, Part of future production sold.
Older taxpayers:
Online help:
EITC Assistant, Online help.
Options, Stock Options, Distributions by a corporation of its own...
Charitable contributions, date of, Option.
Ordinary dividends, See: Dividends
Ordinary gain and loss, See: Gains and losses
Origination fees, See: Points
Overpayment of tax, Refunds
See also: Tax refunds
Overseas work, See: Foreign employment
Overtime pay, Supplemental Wages
P
Paper vs. electronic return, See: E-file
Paperwork Reduction Act of 1980, Privacy Act and paperwork reduction information.
Parental responsibility, See: Children
Parking fees:
Business-related travel, Parking fees and tolls.
Commuting expense, Parking fees.
Employer-provided fringe benefit:
Sports arena, business-related entertainment subject to 50% limit, Amounts paid for parking at a sports arena.
Parks and recreation facilities:
Charitable contributions to, Nonprofit organizations that develop and...
Parochial school tuition:
Patents:
Infringement damages, Breach of contract, or
Payment of estimated tax:
Peace Corps allowances, Peace Corps.
Penalties:
Accuracy-related, Accuracy-related penalty.
Alimony deduction, failure to provide social security number (SSN) or individual taxpayer identification number (ITIN) of recipient, You must give the person who paid the alimony...
Backup withholding, Penalties.
Estimated tax, See: this heading: Underpayment of estimated tax
Failure to pay tax, Paying tax late.
Failure to provide social security number (SSN) or individual taxpayer identification number (ITIN):
Failure to provide social security number or TIN:
Form 8606 not filed for nondeductible IRA contributions, To designate contributions as nondeductible,..., Penalty for failure to file Form 8606.
Late payment, Paying tax late.
Reportable transaction understatements, Substantial understatement of income tax.
Tips, failure to report, Penalty for not reporting tips.
Willful failure to file, Fraud and false statements,
Withholding, Penalties, Penalties.
Pensions, Social Security and Equivalent Railroad Retirement Benefits, You can take the estate tax deduction as..., Rollovers, Retirement Plans, Pensions, and Annuities, Railroad retirement benefits., Military retirees.
Contributions:
Decedent's unrecovered investment in, If you received a Form 1099-R, Distributions...
Disability pensions, Sickness and Injury Benefits
Elective deferral limitation, Elective deferrals.
Excess accumulation, tax on, Excess accumulation (not receiving minimum..., Tax on Excess Accumulation, Required distributions.
See also: this heading: Required distributions
General Rule for nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule.
Inherited pensions, Inherited pension or IRA.
Joint returns, Joint return.
Loans from plan, Loans.
Military, See: Armed forces
Multiple pension plan benefits, More than one program., More than one annuity.
Reporting of, How To Report
Required distributions:
At age 70, Age 701/2.
Excise tax for failure to take minimum distributions, Required distributions not made.
Form 5329 for failure to receive required minimum,, Form 5329.
State insurer delinquency proceedings preventing minimum distributions, State insurer delinquency proceedings.
State and local government employees, See: Section 457 deferred compensation plans
Unrecovered investment in, Unrecovered Investment in Annuity
See also: Rollovers
See also: Annuities
Pentagon attacks, See: Terrorist attacks
Per capita taxes:
Per diem:
Charitable organization service, for, Daily allowance (per diem).
Federal rate, The federal rate.
High-low rate method to compute, High-low rate.
Performing artists:
Work-related education expenses, Performing Artists and Fee-Basis Officials
Personal injury suits:
Personal interest:
Personal property:
As capital assets, Personal Use Property
Rental income from, Rents from Personal Property
Theft of, See: Theft losses
See also: Casualty losses
Personal property taxes:
Deduction of, Personal Property Taxes
Schedule A, C, E, or F (Form 1040), Real estate taxes and personal property taxes.
Personal representatives, See: Fiduciaries
Persons with disabilities, See: Disabilities, persons with
Photographs:
Casualty or theft loss claims, Photographs taken after a casualty will be...
Place for filing, Where Do I File?
Plants and trees:
Cost of, when casualty or theft loss involved, The damage or destruction of trees, shrubs,..., Landscaping.
Political campaign expenses, Campaign Expenses, Political Contributions
Political contributions, See: Campaign contributions
Political conventions:
Post office employees:
Postponed tax deadlines:
Disaster areas, Postponed tax deadlines.
Postponement of gain:
Preferred stock:
Prepaid:
Preparer's fee:
Preparers of tax returns, Paid Preparer
Prepayment:
Insurance premiums:
Deductibility as medical expense, Prepaid insurance premiums.
Mortgage interest, See: Mortgages
Rent paid in advance, Advance rent.
Presidentially declared disasters, See: Disaster relief
Principal residence, See: Home
Private schools:
Charitable deduction for tuition, Tuition, or amounts you pay instead of tuition....
Probationary work periods:
Travel expenses during, Probationary work period.
Professional license fees, Professional Accreditation Fees
Professionals:
Entertainment expenses for attending association meetings, You can deduct entertainment expenses that...
Promissory notes:
Charitable contributions, date of, Promissory note.
Proof of business expense, How To Prove Expenses
Proof of loss, Casualty loss proof.
Public debt:
Public parks and recreation facilities:
Charitable contributions to, Nonprofit organizations that develop and...
Public safety officers insurance premiums, Retired public safety officers.
Public transportation passes, employer-provided, Transit pass.
Public utilities, See: Utilities
Publication 1244:
Daily record of tips (Form 4070A), If you keep a tip diary, you can use Form...
Publication 584:
Casualty and theft losses, workbook for, Publication 584 is available to help you...
Publications, See: Tax help
Puerto Rico:
Punitive damages:
Q
Qualified domestic relations orders (QDROs):
Rollover of retirement plan distribution, Qualified domestic relations order (QDRO).
Qualified education expenses:
Qualified individuals:
Under age 65 and retired on permanent and total disability, Under Age 65
Qualified student loan, See: Student loan interest deduction
Qualifying child:
Age test, Age,
Joint return test, Joint return., Joint Return Test
Relationship test, Relationship,
Residency test, Residency, and
Qualifying person:
Child and dependent care credit, Qualifying Person Test
R
Raffles, Lotteries and raffles.
No charitable deduction for tickets, Costs of raffles, bingo, lottery, etc. You...
Railroad Unemployment Insurance Act, Railroad sick pay.
Real estate taxes:
Alimony deduction for, when home owned as tenants in common, Taxes and insurance.
Assessments, See: Local assessments
Basis of property and, Real estate taxes (if you assume liability...
When not reimbursed by property seller, Real estate taxes.
Cooperative housing, See: Cooperative housing
Deduction of:
Schedule A, C, E, or F (Form 1040), Real estate and personal property taxes are...
deduction of, Real Estate Taxes
Refund, treatment of, Refund (or rebate).
Rebates, See: Refunds
Recharacterization:
IRA contributions, Recharacterizations
Recording fees:
Basis to include, Recording fees, and
Recovery of amounts previously deducted, Recoveries
Itemized deductions, Itemized Deduction Recoveries
Over multiple years, Recovery for 2 or more years.
Stolen property, adjustment of theft loss, Recovered stolen property.
Red Cross:
Blood donations not deductible, Blood donations to the American Red Cross...
Redeemable ground rents:
Deduction as mortgage interest, Redeemable ground rents.
Redemption of bonds, Redemption or retirement of bonds.
State and local bonds, before maturity, Redeemed before maturity.
Refinancing:
Fees for, not part of property basis, Fees for refinancing a mortgage.
Points, Refinancing.
Refunds, Refund or balance due.
Mortgage interest, treatment of, Refunds of interest.
Taxes, See: Tax refunds
Regulated investment companies:
Undistributed capital gains, credit for tax on, Credit for Tax on Undistributed Capital Gain
Rehabilitative program payments, Veterans' benefits.
Reimbursement, Reimbursements, A per diem allowance is a fixed amount of..., Per Diem and Car Allowances, Reporting your expenses with a per diem or car allowance., Reimbursements., Recoveries
Accountable plans, definition of, Accountable Plans
Gain from casualty or theft loss, Gain from reimbursement.
Health insurance, reimbursement in later year, Reimbursement in a later year.
Medical and dental expenses, How Do You Treat Reimbursements?
Excess reimbursement flowchart (Figure 21-A), However, do not report as income the amount...
Received after deducting loss, Reimbursement Received After Deducting Loss
Returning excess for business expenses, Returning Excess Reimbursements
Tax year of inclusion for insurance reimbursement, Tax year of inclusion.
Travel advances, Travel advance.
Unclaimed, Reimbursements
Work-related education expenses, Reimbursements
See also: Per diem
Reinvestment plans:
Relationship test, See: Qualifying child
Relative, qualifying, Qualifying Relative
Relief funds, Disaster relief.
See also: Disaster relief
Remainder interest, sale of, Sale of remainder interest.
Rental income:
Rental income and expenses, Rental Income and Expenses, (Rental income and expenses)
Canceling lease, payments for, Canceling a lease.
Deductions, When to deduct.
Losses that exceed passive income, Limits on passive activity deductions and credits.
Depreciation, Depreciation, Depreciation.
See also: Depreciation
Dwelling unit used as a home:
Main home determination, Main home.
Rented for fewer than 15 days, Rental of property also used as your home.
Dwelling unit used as home, Dwelling Unit Used as a Home
Capital gains exclusion, Business Use or Rental of Home
Determining if used as home, Examples.
Division of expenses, Dividing Expenses
Figuring days of personal use, What is a day of personal use?
Rented for fewer than 15 days, Minimal rental use.
Equipment rental for rental property, Rental of equipment.
Home possession before final settlement, rent not deductible as interest, Rental payments.
Increase due to higher real estate taxes, Rent increase due to higher real estate taxes.
Local assessments, Local benefit taxes.
Not-rented-for-profit property, Not Rented for Profit
Part of property rented, Renting Part of Property
Personal property rental, Rents from Personal Property
Personal use of property including vacation home, Personal Use of Dwelling Unit (Including Vacation Home), Dwelling Unit Used as a Home
Allocation of expenses, Personal use of rental property.
Property or services received instead of money, Property or services.
Purchaser's payment of rent, not included in property basis, Rent for occupancy of the property before...
Sale of rental property, Vacant while listed for sale.
Schedule E for reporting of, How To Report Rental Income and Expenses
Self-employment tax, when applicable, The basic form for reporting residential...
Tax return preparation, Legal and other professional fees.
Time to report, When to report.
Travel expenses associated with management and maintenance, Local transportation expenses., Travel expenses.
Reorganizations, corporate:
Nontaxable trade of stock, Corporate reorganizations.
Repayment:
Amount previously included in income, Repayments Under Claim of Right
Repossession of home, Foreclosure or repossession.
Rescue squad members:
Life insurance proceeds when death in line of duty, For this purpose, the term public safety...
Research expenses:
Reservists:
Deduction for transportation expense, Armed Forces reservists.
Residency:
Home outside U.S., See: Citizens outside U.S.
Main home, defined, Main Home
Residency test, See: Qualifying child
Resident aliens:
Estimated tax, Aliens.
IRA distributions, withholding from, IRA distributions delivered outside the United States.
Social security number (SSN), No SSN.
Resorts:
Travel expenses when incidental business activities, A trip to a resort or on a cruise ship may...
Restaurant employees:
Tips, See: Tip income
Retail installment contracts:
Retention of records, See: Recordkeeping requirements
Retired Senior Volunteer Program, Retired Senior Volunteer Program (RSVP).
Retirement plans, Social Security and Equivalent Railroad Retirement Benefits, Rollovers, Retirement Plans, Pensions, and Annuities, Railroad retirement benefits., Military retirees.
Contributions:
Decedent's unrecovered investment in, If you received a Form 1099-R, Distributions...
Disability pensions, Sickness and Injury Benefits
Elective deferral limitation, Elective deferrals.
Excess accumulation, tax on, Special Additional Taxes, Excess accumulation (not receiving minimum..., Tax on Excess Accumulation, Required distributions.
See also: this heading: Required distributions
General Rule for nonqualified and qualified plans for recipients over 75 years, Who must use the General Rule.
Inherited pensions, Inherited pension or IRA.
Loans from plan, Loans.
Military, See: Armed forces
Multiple pension plan benefits, More than one program., More than one annuity.
Reporting of, How To Report
Required distributions:
At age 70, Age 701/2.
Excise tax for failure to take minimum distributions, Required distributions not made.
Form 5329 for failure to receive required minimum retirement plan distributions, Form 5329.
State insurer delinquency proceedings preventing minimum distributions, State insurer delinquency proceedings.
State and local government employees, See: Section 457 deferred compensation plans
See also: Rollovers
See also: Annuities
See also: Roth IRAs
Retirement savings contribution credit, Retirement Savings Contributions Credit (Saver's Credit)
Adjusted gross income limit, Special Rules
Returns, tax, See: Tax returns
Revenue stamps:
Basis to include, Revenue stamps,
Revolving charge accounts:
Rhode Island Temporary Disability Benefit Fund, Rhode Island Temporary Disability Benefit...
Robbery:
Losses due to, Robbery.
Rollovers:
Designated Roth account, Designated Roth accounts.
Direct rollovers, Direct rollover option.
Eligible distributions, Eligible rollover distributions.
From Roth IRA to Roth IRA, Rollover From a Roth IRA
From section 457 plan to IRA, A deferred compensation plan of a state or...
From SIMPLE IRA to Roth IRA, Converting from a SIMPLE IRA.
Gain from publicly traded securities, Rollover of Gain From Publicly Traded Securities
Married filing separately, Special Rules
Qualified domestic relations orders for distribution of retirement plan funds, Qualified domestic relations order (QDRO).
Reporting:
From employer's plan to IRA, Reporting rollovers from employer plans.
Retirement bond redemption, Retirement bonds.
Waiting period between, Waiting period between rollovers.
Withholding tax, Payment to you option.
Roth IRAs, Roth IRAs, Rollover From a Roth IRA, For more detailed information on Roth IRAs,...
Age:
Distributions after age 59, Made because you are disabled,
No limit for contributions, Is there an age limit for contributions?
No required distribution age, Must you withdraw or use Roth IRA assets?
Compensation, defined, Compensation.
Conversion, Conversions
Definition of, What Is a Roth IRA?
Distributions:
Qualified distributions, What are qualified distributions?
Effect of modified AGI on contributions (Table 17-3), You do not report Roth IRA contributions...
Establishing account, When Can a Roth IRA Be Opened?
Excess contributions, What if You Contribute Too Much?
Modified adjusted gross income (MAGI), Modified AGI.
Computation (Worksheet 17-2), More information.
See also: Rollovers
S
Safe deposit box, Safe Deposit Box Rent
Salaries, See: Wages and salaries
Sale of property, Sale of Property, See How to report and postpone gain under...
Basis other than cost, No gain or loss.
Business property that has undergone change of use, Sale of property.
Cash payment, Payment of cash.
Fair market value (FMV), Fair market value.
Figuring gain or loss, How To Figure Gain or Loss
Personal items, Sale of personal items.
Rental property that has undergone change of use, Sale of property.
Sales and exchanges:
Sales tax:
Basis to include, Cost Basis
Car purchase, Sales taxes.
Sales Taxes:
Actual expenses, General Sales Taxes
Motor vehicles, General Sales Taxes
Optional sales tax tables, General Sales Taxes
Sales to related persons, exception, Exception for sales to related persons.
Salvation Army, See: Charitable contributions
Saturday, deadline falling on, Saturday, Sunday, holiday rule.
Schedules A–F, R, SE (Form 1040), See: Form 1040
Scholarships and fellowships, You do not claim any adjustments to income,..., Your income is only from:
Exclusion from gross income, Scholarships and fellowships.
Teaching or research fellowships, In most cases, you must include in income...
Tuition deduction, effect on:
Second homes, See: Vacation homes
Second mortgages:
Section 1202 exclusion:
Capital gains or losses under, If you realized a gain from qualified small...
Section 1244 stock:
Section 1250 gains:
Sale of real property subject to, Generally, this is any part of your capital...
Section 179 deductions:
Securities, Dividends and Other Distributions, Reporting Gains and Losses
Adjusted basis for, Stocks and Bonds
Bought at various times, how to indicate, Sale of property bought at various times.
Constructive ownership of stock, determination of, Constructive ownership of stock.
Holding period, determination of, Securities traded on established market.
Joint owners, reporting of dividends, Stock certificate in two or more names.
Nontaxable trades, Corporate stocks.
Reinvestment plan, dividends used for, Dividends Used to Buy More Stock
Sale expenses, how to adjust for, On Form 8949, include in column (g) any expense...
Stock rights:
Holding period, determination of, Nontaxable stock rights.
Tax-exempt:
Home equity loan proceeds invested in, Mortgage proceeds invested in tax-exempt securities.
Interest incurred to produce income from, If you borrow money to buy property you hold...
Interest to purchase or carry, not deductible, Interest to purchase or carry tax-exempt...
Tenants by the entirety owning, reporting of dividends, Stock certificate in two or more names.
Tenants in common owning, reporting of dividends, Stock certificate in two or more names.
See also: Dividends
See also: Capital gains
Security deposits:
Rental property, for, Security deposits.
Self-employed persons, Self-employment tax.
Corporate directors as, Corporate director.
Filing requirements (Table 1-3), On Form 1040EZ, you can use only the tax...
Foreign government or international organizations, U.S. citizens employed by, Employees of foreign governments or international organizations.
Health insurance costs, deductible as medical expense, Health Insurance Costs for Self-Employed Persons
Homeworkers, deduction of expenses, If you received a Form W-2 and the Statutory...
Meal allowance not permitted when more than 10% ownership of corporation, Certain relationships (such as grantor, fiduciary,...
Qualified retirement plans for, Qualified plans for self-employed individuals.
Seller-financed mortgages, Seller-financed mortgage.
Seminars:
Investment-related, Investment-Related Seminars
Separate returns, See: Married filing separately
Separation agreements:
Defined for purposes of alimony, Divorce or separation instrument.
Series EE and E savings bonds, See: U.S. savings bonds
Series HH and H savings bonds, Series HH bonds.
Series I savings bonds, Series EE and series I bonds.
Services:
Property received for, Property Received for Services
Settlement date of securities transaction, Do not confuse the trade date with the settlement...
Settlement fees:
Real property transactions, Settlement costs.
Shipwrecks:
Casualty loss due to, Shipwrecks.
Short tax year:
Change in annual accounting period, You are filing a tax return for a short tax...
Short-term debt instruments:
Government obligations, Short-term government obligations.
Short-term gains and losses, Short-term gains and losses., This section discusses the tax treatment...
Priority in deducting, Use short-term losses first.
Sale or trade of property held 1 year or less, Long-term or short-term.
Sick leave:
Cash payments for unused leave, Unused sick leave used to pay premiums.
Federal employees buying back, You can deduct the amount you spend to buy...
Sick pay:
Collective bargaining agreements, Sick Pay
Income, Sick pay.
Railroad Unemployment Insurance Act, Railroad sick pay.
Silver, See: Gold and silver
SIMPLE plans:
Rollover to Roth IRA, Converting from a SIMPLE IRA.
Simplified employee pensions (SEPs):
Simplified Method:
Single taxpayers:
Charitable contributions to, no deduction for, Contributions to Individuals
Filing requirements, Individuals—In General
Gross income filing requirements (Table 1-1), Filing Information
Small businesses:
Capital gains or losses from stock of, Gain on qualified small business stock.
Social clubs:
Dues:
Not entertainment expenses, Club dues and membership fees.
Social security number (SSN):
Correspondence with IRS, include SSN, SSN on correspondence.
Form SS-5 to request number, No SSN.
Resident aliens, No SSN.
Sonic booms:
Casualty loss due to, Sonic booms.
Special needs children:
Adoption credit, Child with special needs.
Stamp taxes:
Real estate transactions and, Transfer taxes (or stamp taxes).
Stamps, See: Collectibles
Standard medical mileage rates, Standard mileage rate.
Medical reasons for use of car, You can include out-of-pocket expenses, such...
Standard mileage rates:
Car expenses, Actual car expenses.
Charitable organization service, auto use for, If you do not want to deduct your actual...
Work-related education, Using your car., Standard mileage rate.
State:
State bar associations:
Bar review courses, Bar or CPA Review Course
State or local governments:
Employees:
Section 457 plans for, See: Section 457 deferred compensation plans
Unemployment compensation, State employees.
Fee-basis officials:
Business expenses of, Special Rules
Work-related education expenses, Performing Artists and Fee-Basis Officials
State or local income taxes, Electing to itemize for state tax or other purposes.
Electronic returns filed with federal, State returns.
Exception to deduction, Exception.
Federal changes, effect on, Effect on state tax liability.
Form W-2 to show withheld taxes, Withheld taxes.
Joint state and local returns but federal returns filed separately, Joint state and local returns.
Married filing separately, Separate federal returns.
State or local taxes:
Statute of limitations:
Stock certificates:
Charitable contributions, date of, Stock certificate.
Stockholders' meeting expenses, Stockholders' Meetings
Stolen funds:
Reporting of, Stolen property.
Stolen property, See: Theft losses
Student loan interest deduction:
Students:
Credit, See: Education credits
Exemption from withholding, Students.
Loans, See: Student loans
Scholarships, See: Scholarships and fellowships
Tuition programs, qualified, See: Qualified tuition programs
Work-related education, See: Work-related education
Substitute forms, Substitute tax forms.
Sunday, deadline falling on, Saturday, Sunday, holiday rule.
Supplies:
Regularly used or consumed in ordinary course of trade or business, Supplies of a type you regularly use or consume...
Support test:
Surveys:
Property basis to include, Survey fees.
Surviving spouse:
Gross income filing requirements (Table 1-1), Filing Information
Life insurance proceeds paid to, Surviving spouse.
Single filing status, Widow(er).
Tax, See: Estate tax
Synagogues, See: Churches, temples, etc.
T
Tables and figures:
Car expenses, reporting of (Table 26-3), Your employer sends you on a 5-day business...
Casualty and theft losses:
Deduction limits for personal property (Table 25-1), Due to the $100 rule (discussed later under...
Deduction of loss, when to take (Table 25-2), If your recognized gains are more than your...
Charitable contributions, deductibility of (Table 24-1), You can deduct your contributions only if...
Children's income:
Inclusion on parent's return (Figure 31-A), If you make this election for 2013 and did...
Entertainment expenses:
50% limit (Figure 26-A), Entertainment expenses: 50% limit
Estimated tax, who must make payments (Figure 4-A), For more complete information on how to figure...
Filing requirements:
Gross income levels (Table 1-1), Filing Information
Other situations requiring filing (Table 1-3), On Form 1040EZ, you can use only the tax...
Gift expenses:
Head of household, qualifying person (Table 2-1), You are considered unmarried for head of...
Individual retirement arrangements (IRAs):
Roth IRAs, effect of modified AGI on contributions (Table 17-3), You do not report Roth IRA contributions...
Roth IRAs, modified AGI (Worksheet 17-2), More information.
Meal expenses and 50% limit (Figure 26-A), Entertainment expenses: 50% limit
Medical and dental expenses:
Checklist for deductible expense (Table 21-1), If you are not covered under social security...
Reimbursement, excess algorithm (Figure 21-A), However, do not report as income the amount...
Roth IRA and modified adjusted gross income (MAGI) phaseout (Table 17-3), You do not report Roth IRA contributions...
Standard deduction tables, 2013 Standard Deduction Tables
Tax returns:
Tuition deduction (Table 19-2), Table 19-2. Tuition and Fees Deduction at...
Work-related education (Figure 27-A), Figure 27-A Does Your Work-Related Education Qualify?
Tax Counseling for the Elderly, Free Help With Your Return
Tax credits, See: Credits
Tax help, Customer service for taxpayers., Help from the IRS., How To Get Tax Help
Tax Counseling for the Elderly, Free Help With Your Return
Volunteer counseling (Volunteer Income Tax Assistance program), Free Help With Your Return, Volunteer tax counseling.
Tax rates:
Married filing separately (Schedule Y-2), You can file Form 1040. If your taxable income...
Single person filing (Schedule X), Your filing status may be single if you were...
Tax refunds:
Agreement with IRS extending assessment period, claim based on, Claim based on an agreement with the IRS...
Business tax credit carrybacks, Carryback of certain business tax credits....
Check's expiration date, Cashing your refund check.
Federal income tax refunds, Federal income tax refund.
General rules, Refunds.
Late filed returns, Refund on a late filed return.
More or less than expected, Refund more or less than expected.
Offset:
Against next year's tax, Refunds
Offset against next year's tax, Credit an overpayment on your 2013 return...
Real estate taxes, treatment of, Refund (or rebate).
State liability, effect on, Effect on state tax liability.
Tax return preparation:
Tax returns, Accounting period.
Attachments to returns, Attachments
Dating of, Signatures
Free preparation help, Free Help With Your Return
Joint returns, See: Joint Returns
Payment with, Amount You Owe
Phone number to be included, Include your phone number on your return.
See also: Signatures
See also: Joint Returns
Tax table, Tax Tables
Tax-exempt:
Bonds and other obligations, State or Local Government Obligations
Obligations:
Adjusted basis, Tax-exempt obligations.
Organizations:
Section 457 deferred compensation plans, If you work for a state or local government...
Tax-exempt obligations:
Adjusted basis for, Tax-exempt obligations.
Tax-free exchanges:
Definition of, Nontaxable Exchanges
Holding period, determination of, Nontaxable trades.
Taxable exchanges:
Definition of, Taxable Exchanges
Taxes, Sales taxes., All other deductible taxes are deducted on..., Taxes, Household workers., Tax.
Alternative minimum, Alternative Minimum Tax (AMT)
Business taxes, deduction of, Business taxes.
Deduction of, Tests To Deduct Any Tax
Schedules to use, Where To Deduct
Estate, See: Estate tax
Excise, See: Excise taxes
Foreign taxes:
Income tax. deduction of, Foreign Income Taxes
How to figure, How To Figure Your Tax
Income taxes, deduction of, Income Taxes
Indian tribal government taxes, deduction of, Indian tribal government.
Kiddie tax, See: Children, subheading: Unearned income of, Children, subheading: Investment income of
Personal property taxes:
Real estate taxes, See: Real estate taxes
Sales tax, Cost Basis
See also: Sales tax
Taxpayer Assistance Center, Customer service for taxpayers.
Taxpayer identification number (TIN):
Social security number, See: Social security number (SSN)
Teachers:
Expenses, deduction of, Educator Expenses
Temporary absence from job:
Work-related education during, Education during temporary absence.
Temporary job assignments:
Tenants by the entirety:
Alimony, no deduction for taxes and insurance paid on home owned as, If you must pay all the real estate taxes...
Real estate taxes, allocation when filing separately, Tenants by the entirety.
Tenants in common:
Alimony deduction for taxes and insurance paid on home owned as, Taxes and insurance.
Terminal illness:
Accelerated payment of life insurance proceeds, See: Accelerated death benefits
Viatical settlements, Viatical settlement.
Termite damage:
Not casualty losses, Termite or moth damage.
Terrorist attacks:
Casualty loss due to, Terrorist attacks.
Disability payments for injuries from, tax exclusion, Disability pensions., Disability payments for injuries incurred...
Disability pensions for federal employees, Terrorist attack or military action.
Third parties:
Designee for IRS to discuss return with, Third Party Designee
Income from taxpayer's property paid to, Payment to third party.
Threats:
Losses due to, Robbery.
Tip income, Tip Income, Because social security, Medicare, and Additional...
Form 4070A for daily records, If you keep a tip diary, you can use Form...
Penalty for failure to report, Penalty for not reporting tips.
Reporting on tax return, Reporting Tips on Your Tax Return
Service charges paid by employer as wages, Do not write in your tip diary the amount...
Social security and Medicare tax:
Employer reporting for purposes of, Your employer can report the correct amount...
Filing requirements (Table 1-3), On Form 1040EZ, you can use only the tax...
Title insurance:
Property basis to include, Owner's title insurance.
Title to property:
Abstract fees, property basis to include, Abstract fees (abstract of title fees).
Attorneys' fees:
Tolls:
Business-related travel, Parking fees and tolls.
Tools, Tools Used in Your Work
Hauling to and from work, Hauling tools or instruments.
Rental for use on rental property, Rental of equipment.
Tour guides:
Free tour for organizing tour, Free tour.
Trade Act of 1974:
Trade readjustment allowances under, Trade readjustment allowances under the Trade...
Trade associations:
Meetings and entertainment expenses, Trade association meetings.
Trade of property, Sale of Property
Form 8824 for reporting, How to report.