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1040 Ez Form 2013

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1040 Ez Form 2013

1040 ez form 2013 Publication 15-B - Main Content Table of Contents 1. 1040 ez form 2013 Fringe Benefit OverviewAre Fringe Benefits Taxable? Cafeteria Plans Simple Cafeteria Plans 2. 1040 ez form 2013 Fringe Benefit Exclusion RulesAccident and Health Benefits Achievement Awards Adoption Assistance Athletic Facilities De Minimis (Minimal) Benefits Dependent Care Assistance Educational Assistance Employee Discounts Employee Stock Options Employer-Provided Cell Phones Group-Term Life Insurance Coverage Health Savings Accounts Lodging on Your Business Premises Meals Moving Expense Reimbursements No-Additional-Cost Services Retirement Planning Services Transportation (Commuting) Benefits Tuition Reduction Working Condition Benefits 3. 1040 ez form 2013 Fringe Benefit Valuation RulesGeneral Valuation Rule Cents-Per-Mile Rule Commuting Rule Lease Value Rule Unsafe Conditions Commuting Rule 4. 1040 ez form 2013 Rules for Withholding, Depositing, and ReportingTransfer of property. 1040 ez form 2013 Amount of deposit. 1040 ez form 2013 Limitation. 1040 ez form 2013 Conformity rules. 1040 ez form 2013 Election not to withhold income tax. 1040 ez form 2013 How To Get Tax Help 1. 1040 ez form 2013 Fringe Benefit Overview A fringe benefit is a form of pay for the performance of services. 1040 ez form 2013 For example, you provide an employee with a fringe benefit when you allow the employee to use a business vehicle to commute to and from work. 1040 ez form 2013 Performance of services. 1040 ez form 2013   A person who performs services for you does not have to be your employee. 1040 ez form 2013 A person may perform services for you as an independent contractor, partner, or director. 1040 ez form 2013 Also, for fringe benefit purposes, treat a person who agrees not to perform services (such as under a covenant not to compete) as performing services. 1040 ez form 2013 Provider of benefit. 1040 ez form 2013   You are the provider of a fringe benefit if it is provided for services performed for you. 1040 ez form 2013 You are considered the provider of a fringe benefit even if a third party, such as your client or customer, provides the benefit to your employee for services the employee performs for you. 1040 ez form 2013 For example, if, in exchange for goods or services, your customer provides day care services as a fringe benefit to your employees for services they provide for you as their employer, then you are the provider of this fringe benefit even though the customer is actually providing the day care. 1040 ez form 2013 Recipient of benefit. 1040 ez form 2013   The person who performs services for you is considered the recipient of a fringe benefit provided for those services. 1040 ez form 2013 That person may be considered the recipient even if the benefit is provided to someone who did not perform services for you. 1040 ez form 2013 For example, your employee may be the recipient of a fringe benefit you provide to a member of the employee's family. 1040 ez form 2013 Are Fringe Benefits Taxable? Any fringe benefit you provide is taxable and must be included in the recipient's pay unless the law specifically excludes it. 1040 ez form 2013 Section 2 discusses the exclusions that apply to certain fringe benefits. 1040 ez form 2013 Any benefit not excluded under the rules discussed in section 2 is taxable. 1040 ez form 2013 Including taxable benefits in pay. 1040 ez form 2013   You must include in a recipient's pay the amount by which the value of a fringe benefit is more than the sum of the following amounts. 1040 ez form 2013 Any amount the law excludes from pay. 1040 ez form 2013 Any amount the recipient paid for the benefit. 1040 ez form 2013 The rules used to determine the value of a fringe benefit are discussed in section 3. 1040 ez form 2013   If the recipient of a taxable fringe benefit is your employee, the benefit is subject to employment taxes and must be reported on Form W-2, Wage and Tax Statement. 1040 ez form 2013 However, you can use special rules to withhold, deposit, and report the employment taxes. 1040 ez form 2013 These rules are discussed in section 4. 1040 ez form 2013   If the recipient of a taxable fringe benefit is not your employee, the benefit is not subject to employment taxes. 1040 ez form 2013 However, you may have to report the benefit on one of the following information returns. 1040 ez form 2013 If the recipient receives the benefit as: Use: An independent contractor Form 1099-MISC, Miscellaneous Income A partner Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. 1040 ez form 2013 For more information, see the instructions for the forms listed above. 1040 ez form 2013 Cafeteria Plans A cafeteria plan, including a flexible spending arrangement, is a written plan that allows your employees to choose between receiving cash or taxable benefits instead of certain qualified benefits for which the law provides an exclusion from wages. 1040 ez form 2013 If an employee chooses to receive a qualified benefit under the plan, the fact that the employee could have received cash or a taxable benefit instead will not make the qualified benefit taxable. 1040 ez form 2013 Generally, a cafeteria plan does not include any plan that offers a benefit that defers pay. 1040 ez form 2013 However, a cafeteria plan can include a qualified 401(k) plan as a benefit. 1040 ez form 2013 Also, certain life insurance plans maintained by educational institutions can be offered as a benefit even though they defer pay. 1040 ez form 2013 Qualified benefits. 1040 ez form 2013   A cafeteria plan can include the following benefits discussed in section 2. 1040 ez form 2013 Accident and health benefits (but not Archer medical savings accounts (Archer MSAs) or long-term care insurance). 1040 ez form 2013 Adoption assistance. 1040 ez form 2013 Dependent care assistance. 1040 ez form 2013 Group-term life insurance coverage (including costs that cannot be excluded from wages). 1040 ez form 2013 Health savings accounts (HSAs). 1040 ez form 2013 Distributions from an HSA may be used to pay eligible long-term care insurance premiums or qualified long-term care services. 1040 ez form 2013 Benefits not allowed. 1040 ez form 2013   A cafeteria plan cannot include the following benefits discussed in section 2. 1040 ez form 2013 Archer MSAs. 1040 ez form 2013 See Accident and Health Benefits in section 2. 1040 ez form 2013 Athletic facilities. 1040 ez form 2013 De minimis (minimal) benefits. 1040 ez form 2013 Educational assistance. 1040 ez form 2013 Employee discounts. 1040 ez form 2013 Employer-provided cell phones. 1040 ez form 2013 Lodging on your business premises. 1040 ez form 2013 Meals. 1040 ez form 2013 Moving expense reimbursements. 1040 ez form 2013 No-additional-cost services. 1040 ez form 2013 Transportation (commuting) benefits. 1040 ez form 2013 Tuition reduction. 1040 ez form 2013 Working condition benefits. 1040 ez form 2013 It also cannot include scholarships or fellowships (discussed in Publication 970, Tax Benefits for Education). 1040 ez form 2013 $2,500 limit on a health flexible spending arrangement (FSA). 1040 ez form 2013   For plan years beginning after December 31, 2012, a cafeteria plan may not allow an employee to request salary reduction contributions for a health FSA in excess of $2,500. 1040 ez form 2013 For plan years beginning after December 31, 2013, the limit is unchanged at $2,500. 1040 ez form 2013   A cafeteria plan offering a health FSA must be amended to specify the $2,500 limit (or any lower limit set by the employer). 1040 ez form 2013 While cafeteria plans generally must be amended on a prospective basis, an amendment that is adopted on or before December 31, 2014, may be made effective retroactively, provided that in operation the cafeteria plan meets the limit for plan years beginning after December 31, 2012. 1040 ez form 2013 A cafeteria plan that does not limit health FSA contributions to the dollar limit is not a cafeteria plan and all benefits offered under the plan are includible in the employee's gross income. 1040 ez form 2013   For more information, see Notice 2012-40, 2012-26 I. 1040 ez form 2013 R. 1040 ez form 2013 B. 1040 ez form 2013 1046, available at www. 1040 ez form 2013 irs. 1040 ez form 2013 gov/irb/2012-26_IRB/ar09. 1040 ez form 2013 html. 1040 ez form 2013 Employee. 1040 ez form 2013   For these plans, treat the following individuals as employees. 1040 ez form 2013 A current common-law employee. 1040 ez form 2013 See section 2 in Publication 15 (Circular E) for more information. 1040 ez form 2013 A full-time life insurance agent who is a current statutory employee. 1040 ez form 2013 A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. 1040 ez form 2013 Exception for S corporation shareholders. 1040 ez form 2013   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. 1040 ez form 2013 A 2% shareholder for this purpose is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. 1040 ez form 2013 Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. 1040 ez form 2013 Plans that favor highly compensated employees. 1040 ez form 2013   If your plan favors highly compensated employees as to eligibility to participate, contributions, or benefits, you must include in their wages the value of taxable benefits they could have selected. 1040 ez form 2013 A plan you maintain under a collective bargaining agreement does not favor highly compensated employees. 1040 ez form 2013   A highly compensated employee for this purpose is any of the following employees. 1040 ez form 2013 An officer. 1040 ez form 2013 A shareholder who owns more than 5% of the voting power or value of all classes of the employer's stock. 1040 ez form 2013 An employee who is highly compensated based on the facts and circumstances. 1040 ez form 2013 A spouse or dependent of a person described in (1), (2), or (3). 1040 ez form 2013 Plans that favor key employees. 1040 ez form 2013   If your plan favors key employees, you must include in their wages the value of taxable benefits they could have selected. 1040 ez form 2013 A plan favors key employees if more than 25% of the total of the nontaxable benefits you provide for all employees under the plan go to key employees. 1040 ez form 2013 However, a plan you maintain under a collective bargaining agreement does not favor key employees. 1040 ez form 2013   A key employee during 2014 is generally an employee who is either of the following. 1040 ez form 2013 An officer having annual pay of more than $170,000. 1040 ez form 2013 An employee who for 2014 is either of the following. 1040 ez form 2013 A 5% owner of your business. 1040 ez form 2013 A 1% owner of your business whose annual pay was more than $150,000. 1040 ez form 2013 Simple Cafeteria Plans Eligible employers meeting contribution requirements and eligibility and participation requirements can establish a simple cafeteria plan. 1040 ez form 2013 Simple cafeteria plans are treated as meeting the nondiscrimination requirements of a cafeteria plan and certain benefits under a cafeteria plan. 1040 ez form 2013 Eligible employer. 1040 ez form 2013   You are an eligible employer if you employ an average of 100 or fewer employees during either of the 2 preceding years. 1040 ez form 2013 If your business was not in existence throughout the preceding year, you are eligible if you reasonably expect to employ an average of 100 or fewer employees in the current year. 1040 ez form 2013 If you establish a simple cafeteria plan in a year that you employ an average of 100 or fewer employees, you are considered an eligible employer for any subsequent year as long as you do not employ an average of 200 or more employees in a subsequent year. 1040 ez form 2013 Eligibility and participation requirements. 1040 ez form 2013   These requirements are met if all employees who had at least 1,000 hours of service for the preceding plan year are eligible to participate and each employee eligible to participate in the plan may elect any benefit available under the plan. 1040 ez form 2013 You may elect to exclude from the plan employees who: Are under age 21 before the close of the plan year, Have less than 1 year of service with you as of any day during the plan year, Are covered under a collective bargaining agreement, or Are nonresident aliens working outside the United States whose income did not come from a U. 1040 ez form 2013 S. 1040 ez form 2013 source. 1040 ez form 2013 Contribution requirements. 1040 ez form 2013   You must make a contribution to provide qualified benefits on behalf of each qualified employee in an amount equal to: A uniform percentage (not less than 2%) of the employee’s compensation for the plan year, or An amount which is at least 6% of the employee’s compensation for the plan year or twice the amount of the salary reduction contributions of each qualified employee, whichever is less. 1040 ez form 2013 If the contribution requirements are met using option (2), the rate of contribution to any salary reduction contribution of a highly compensated or key employee can not be greater than the rate of contribution to any other employee. 1040 ez form 2013 More information. 1040 ez form 2013   For more information about cafeteria plans, see section 125 of the Internal Revenue Code and its regulations. 1040 ez form 2013 2. 1040 ez form 2013 Fringe Benefit Exclusion Rules This section discusses the exclusion rules that apply to fringe benefits. 1040 ez form 2013 These rules exclude all or part of the value of certain benefits from the recipient's pay. 1040 ez form 2013 The excluded benefits are not subject to federal income tax withholding. 1040 ez form 2013 Also, in most cases, they are not subject to social security, Medicare, or federal unemployment (FUTA) tax and are not reported on Form W-2. 1040 ez form 2013 This section discusses the exclusion rules for the following fringe benefits. 1040 ez form 2013 Accident and health benefits. 1040 ez form 2013 Achievement awards. 1040 ez form 2013 Adoption assistance. 1040 ez form 2013 Athletic facilities. 1040 ez form 2013 De minimis (minimal) benefits. 1040 ez form 2013 Dependent care assistance. 1040 ez form 2013 Educational assistance. 1040 ez form 2013 Employee discounts. 1040 ez form 2013 Employee stock options. 1040 ez form 2013 Employer-provided cell phones. 1040 ez form 2013 Group-term life insurance coverage. 1040 ez form 2013 Health savings accounts (HSAs). 1040 ez form 2013 Lodging on your business premises. 1040 ez form 2013 Meals. 1040 ez form 2013 Moving expense reimbursements. 1040 ez form 2013 No-additional-cost services. 1040 ez form 2013 Retirement planning services. 1040 ez form 2013 Transportation (commuting) benefits. 1040 ez form 2013 Tuition reduction. 1040 ez form 2013 Working condition benefits. 1040 ez form 2013 See Table 2-1, later, for an overview of the employment tax treatment of these benefits. 1040 ez form 2013 Table 2-1. 1040 ez form 2013 Special Rules for Various Types of Fringe Benefits (For more information, see the full discussion in this section. 1040 ez form 2013 ) Treatment Under Employment Taxes Type of Fringe Benefit Income Tax Withholding Social Security and Medicare (including Additional Medicare Tax when wages are paid in excess of $200,000) Federal Unemployment (FUTA) Accident and health benefits Exempt1,2, except for long-term care benefits provided through a flexible spending or similar arrangement. 1040 ez form 2013 Exempt, except for certain payments to S corporation employees who are 2% shareholders. 1040 ez form 2013 Exempt Achievement awards Exempt1 up to $1,600 for qualified plan awards ($400 for nonqualified awards). 1040 ez form 2013 Adoption assistance Exempt1,3 Taxable Taxable Athletic facilities Exempt if substantially all use during the calendar year is by employees, their spouses, and their dependent children and the facility is operated by the employer on premises owned or leased by the employer. 1040 ez form 2013 De minimis (minimal) benefits Exempt Exempt Exempt Dependent care assistance Exempt3 up to certain limits, $5,000 ($2,500 for married employee filing separate return). 1040 ez form 2013 Educational assistance Exempt up to $5,250 of benefits each year. 1040 ez form 2013 (See Educational Assistance , later in this section. 1040 ez form 2013 ) Employee discounts Exempt3 up to certain limits. 1040 ez form 2013 (See Employee Discounts , later in this section. 1040 ez form 2013 ) Employee stock options See Employee Stock Options , later in this section. 1040 ez form 2013 Employer-provided cell phones Exempt if provided primarily for noncompensatory business purposes. 1040 ez form 2013 Group-term life insurance coverage Exempt Exempt1,4, 7 up to cost of $50,000 of coverage. 1040 ez form 2013 (Special rules apply to former employees. 1040 ez form 2013 ) Exempt Health savings accounts (HSAs) Exempt for qualified individuals up to the HSA contribution limits. 1040 ez form 2013 (See Health Savings Accounts , later in this section. 1040 ez form 2013 ) Lodging on your business premises Exempt1 if furnished for your convenience as a condition of employment. 1040 ez form 2013 Meals Exempt if furnished on your business premises for your convenience. 1040 ez form 2013 Exempt if de minimis. 1040 ez form 2013 Moving expense reimbursements Exempt1 if expenses would be deductible if the employee had paid them. 1040 ez form 2013 No-additional-cost services Exempt3 Exempt3 Exempt3 Retirement planning services Exempt5 Exempt5 Exempt5 Transportation (commuting) benefits Exempt1 up to certain limits if for rides in a commuter highway vehicle and/or transit passes ($130), qualified parking ($250), or qualified bicycle commuting reimbursement6 ($20). 1040 ez form 2013 (See Transportation (Commuting) Benefits , later in this section. 1040 ez form 2013 ) Exempt if de minimis. 1040 ez form 2013 Tuition reduction Exempt3 if for undergraduate education (or graduate education if the employee performs teaching or research activities). 1040 ez form 2013 Working condition benefits Exempt Exempt Exempt 1 Exemption does not apply to S corporation employees who are 2% shareholders. 1040 ez form 2013 2 Exemption does not apply to certain highly compensated employees under a self-insured plan that favors those employees. 1040 ez form 2013 3 Exemption does not apply to certain highly compensated employees under a program that favors those employees. 1040 ez form 2013 4 Exemption does not apply to certain key employees under a plan that favors those employees. 1040 ez form 2013 5 Exemption does not apply to services for tax preparation, accounting, legal, or brokerage services. 1040 ez form 2013 6 If the employee receives a qualified bicycle commuting reimbursement in a qualified bicycle commuting month, the employee cannot receive commuter highway vehicle, transit pass, or qualified parking benefits in that same month. 1040 ez form 2013 7 You must include in your employee's wages the cost of group-term life insurance beyond $50,000 worth of coverage, reduced by the amount the employee paid toward the insurance. 1040 ez form 2013 Report it as wages in boxes 1, 3, and 5 of the employee's Form W-2. 1040 ez form 2013 Also, show it in box 12 with code “C. 1040 ez form 2013 ” The amount is subject to social security and Medicare taxes, and you may, at your option, withhold federal income tax. 1040 ez form 2013 Accident and Health Benefits This exclusion applies to contributions you make to an accident or health plan for an employee, including the following. 1040 ez form 2013 Contributions to the cost of accident or health insurance including qualified long-term care insurance. 1040 ez form 2013 Contributions to a separate trust or fund that directly or through insurance provides accident or health benefits. 1040 ez form 2013 Contributions to Archer MSAs or health savings accounts (discussed in Publication 969, Health Savings Accounts and Other Tax-Favored Health Plans). 1040 ez form 2013 This exclusion also applies to payments you directly or indirectly make to an employee under an accident or health plan for employees that are either of the following. 1040 ez form 2013 Payments or reimbursements of medical expenses. 1040 ez form 2013 Payments for specific injuries or illnesses (such as the loss of the use of an arm or leg). 1040 ez form 2013 The payments must be figured without regard to any period of absence from work. 1040 ez form 2013 Accident or health plan. 1040 ez form 2013   This is an arrangement that provides benefits for your employees, their spouses, their dependents, and their children (under age 27) in the event of personal injury or sickness. 1040 ez form 2013 The plan may be insured or noninsured and does not need to be in writing. 1040 ez form 2013 Employee. 1040 ez form 2013   For this exclusion, treat the following individuals as employees. 1040 ez form 2013 A current common-law employee. 1040 ez form 2013 A full-time life insurance agent who is a current statutory employee. 1040 ez form 2013 A retired employee. 1040 ez form 2013 A former employee you maintain coverage for based on the employment relationship. 1040 ez form 2013 A widow or widower of an individual who died while an employee. 1040 ez form 2013 A widow or widower of a retired employee. 1040 ez form 2013 For the exclusion of contributions to an accident or health plan, a leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. 1040 ez form 2013 Special rule for certain government plans. 1040 ez form 2013   For certain government accident and health plans, payments to a deceased plan participant's beneficiary may qualify for the exclusion from gross income if the other requirements for exclusion are met. 1040 ez form 2013 See section 105(j) for details. 1040 ez form 2013 Exception for S corporation shareholders. 1040 ez form 2013   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. 1040 ez form 2013 A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. 1040 ez form 2013 Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. 1040 ez form 2013 Exclusion from wages. 1040 ez form 2013   You can generally exclude the value of accident or health benefits you provide to an employee from the employee's wages. 1040 ez form 2013 Exception for certain long-term care benefits. 1040 ez form 2013   You cannot exclude contributions to the cost of long-term care insurance from an employee's wages subject to federal income tax withholding if the coverage is provided through a flexible spending or similar arrangement. 1040 ez form 2013 This is a benefit program that reimburses specified expenses up to a maximum amount that is reasonably available to the employee and is less than five times the total cost of the insurance. 1040 ez form 2013 However, you can exclude these contributions from the employee's wages subject to social security, Medicare, and federal unemployment (FUTA) taxes. 1040 ez form 2013 S corporation shareholders. 1040 ez form 2013   Because you cannot treat a 2% shareholder of an S corporation as an employee for this exclusion, you must include the value of accident or health benefits you provide to the employee in the employee's wages subject to federal income tax withholding. 1040 ez form 2013 However, you can exclude the value of these benefits (other than payments for specific injuries or illnesses) from the employee's wages subject to social security, Medicare, and FUTA taxes. 1040 ez form 2013 Exception for highly compensated employees. 1040 ez form 2013   If your plan is a self-insured medical reimbursement plan that favors highly compensated employees, you must include all or part of the amounts you pay to these employees in their wages subject to federal income tax withholding. 1040 ez form 2013 However, you can exclude these amounts (other than payments for specific injuries or illnesses) from the employee's wages subject to social security, Medicare, and FUTA taxes. 1040 ez form 2013   A self-insured plan is a plan that reimburses your employees for medical expenses not covered by an accident or health insurance policy. 1040 ez form 2013   A highly compensated employee for this exception is any of the following individuals. 1040 ez form 2013 One of the five highest paid officers. 1040 ez form 2013 An employee who owns (directly or indirectly) more than 10% in value of the employer's stock. 1040 ez form 2013 An employee who is among the highest paid 25% of all employees (other than those who can be excluded from the plan). 1040 ez form 2013   For more information on this exception, see section 105(h) of the Internal Revenue Code and its regulations. 1040 ez form 2013 COBRA premiums. 1040 ez form 2013   The exclusion for accident and health benefits applies to amounts you pay to maintain medical coverage for a current or former employee under the Combined Omnibus Budget Reconciliation Act of 1986 (COBRA). 1040 ez form 2013 The exclusion applies regardless of the length of employment, whether you directly pay the premiums or reimburse the former employee for premiums paid, and whether the employee's separation is permanent or temporary. 1040 ez form 2013 Achievement Awards This exclusion applies to the value of any tangible personal property you give to an employee as an award for either length of service or safety achievement. 1040 ez form 2013 The exclusion does not apply to awards of cash, cash equivalents, gift certificates, or other intangible property such as vacations, meals, lodging, tickets to theater or sporting events, stocks, bonds, and other securities. 1040 ez form 2013 The award must meet the requirements for employee achievement awards discussed in chapter 2 of Publication 535, Business Expenses. 1040 ez form 2013 Employee. 1040 ez form 2013   For this exclusion, treat the following individuals as employees. 1040 ez form 2013 A current employee. 1040 ez form 2013 A former common-law employee you maintain coverage for in consideration of or based on an agreement relating to prior service as an employee. 1040 ez form 2013 A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. 1040 ez form 2013 Exception for S corporation shareholders. 1040 ez form 2013   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. 1040 ez form 2013 A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. 1040 ez form 2013 Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. 1040 ez form 2013 Exclusion from wages. 1040 ez form 2013   You can generally exclude the value of achievement awards you give to an employee from the employee's wages if their cost is not more than the amount you can deduct as a business expense for the year. 1040 ez form 2013 The excludable annual amount is $1,600 ($400 for awards that are not “qualified plan awards”). 1040 ez form 2013 See chapter 2 of Publication 535 for more information about the limit on deductions for employee achievement awards. 1040 ez form 2013    To determine for 2014 whether an achievement award is a “qualified plan award” under the deduction rules described in Publication 535, treat any employee who received more than $115,000 in pay for 2013 as a highly compensated employee. 1040 ez form 2013   If the cost of awards given to an employee is more than your allowable deduction, include in the employee's wages the larger of the following amounts. 1040 ez form 2013 The part of the cost that is more than your allowable deduction (up to the value of the awards). 1040 ez form 2013 The amount by which the value of the awards exceeds your allowable deduction. 1040 ez form 2013 Exclude the remaining value of the awards from the employee's wages. 1040 ez form 2013 Adoption Assistance An adoption assistance program is a separate written plan of an employer that meets all of the following requirements. 1040 ez form 2013 It benefits employees who qualify under rules set up by you, which do not favor highly compensated employees or their dependents. 1040 ez form 2013 To determine whether your plan meets this test, do not consider employees excluded from your plan who are covered by a collective bargaining agreement, if there is evidence that adoption assistance was a subject of good-faith bargaining. 1040 ez form 2013 It does not pay more than 5% of its payments during the year for shareholders or owners (or their spouses or dependents). 1040 ez form 2013 A shareholder or owner is someone who owns (on any day of the year) more than 5% of the stock or of the capital or profits interest of your business. 1040 ez form 2013 You give reasonable notice of the plan to eligible employees. 1040 ez form 2013 Employees provide reasonable substantiation that payments or reimbursements are for qualifying expenses. 1040 ez form 2013 For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. 1040 ez form 2013 The employee was a 5% owner at any time during the year or the preceding year. 1040 ez form 2013 The employee received more than $115,000 in pay for the preceding year. 1040 ez form 2013 You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. 1040 ez form 2013 You must exclude all payments or reimbursements you make under an adoption assistance program for an employee's qualified adoption expenses from the employee's wages subject to federal income tax withholding. 1040 ez form 2013 However, you cannot exclude these payments from wages subject to social security, Medicare, and federal unemployment (FUTA) taxes. 1040 ez form 2013 For more information, see the Instructions for Form 8839, Qualified Adoption Expenses. 1040 ez form 2013 You must report all qualifying adoption expenses you paid or reimbursed under your adoption assistance program for each employee for the year in box 12 of the employee's Form W-2. 1040 ez form 2013 Use code “T” to identify this amount. 1040 ez form 2013 Exception for S corporation shareholders. 1040 ez form 2013   For this exclusion, do not treat a 2% shareholder of an S corporation as an employee of the corporation. 1040 ez form 2013 A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. 1040 ez form 2013 Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, including using the benefit as a reduction in distributions to the 2% shareholder. 1040 ez form 2013 Athletic Facilities You can exclude the value of an employee's use of an on-premises gym or other athletic facility you operate from an employee's wages if substantially all use of the facility during the calendar year is by your employees, their spouses, and their dependent children. 1040 ez form 2013 For this purpose, an employee's dependent child is a child or stepchild who is the employee's dependent or who, if both parents are deceased, has not attained the age of 25. 1040 ez form 2013 On-premises facility. 1040 ez form 2013   The athletic facility must be located on premises you own or lease. 1040 ez form 2013 It does not have to be located on your business premises. 1040 ez form 2013 However, the exclusion does not apply to an athletic facility for residential use, such as athletic facilities that are part of a resort. 1040 ez form 2013 Employee. 1040 ez form 2013   For this exclusion, treat the following individuals as employees. 1040 ez form 2013 A current employee. 1040 ez form 2013 A former employee who retired or left on disability. 1040 ez form 2013 A widow or widower of an individual who died while an employee. 1040 ez form 2013 A widow or widower of a former employee who retired or left on disability. 1040 ez form 2013 A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. 1040 ez form 2013 A partner who performs services for a partnership. 1040 ez form 2013 De Minimis (Minimal) Benefits You can exclude the value of a de minimis benefit you provide to an employee from the employee's wages. 1040 ez form 2013 A de minimis benefit is any property or service you provide to an employee that has so little value (taking into account how frequently you provide similar benefits to your employees) that accounting for it would be unreasonable or administratively impracticable. 1040 ez form 2013 Cash and cash equivalent fringe benefits (for example, use of gift card, charge card, or credit card), no matter how little, are never excludable as a de minimis benefit, except for occasional meal money or transportation fare. 1040 ez form 2013 Examples of de minimis benefits include the following. 1040 ez form 2013 Personal use of an employer-provided cell phone provided primarily for noncompensatory business purposes. 1040 ez form 2013 See Employer-Provided Cell Phones , later in this section, for details. 1040 ez form 2013 Occasional personal use of a company copying machine if you sufficiently control its use so that at least 85% of its use is for business purposes. 1040 ez form 2013 Holiday gifts, other than cash, with a low fair market value. 1040 ez form 2013 Group-term life insurance payable on the death of an employee's spouse or dependent if the face amount is not more than $2,000. 1040 ez form 2013 Meals. 1040 ez form 2013 See Meals , later in this section, for details. 1040 ez form 2013 Occasional parties or picnics for employees and their guests. 1040 ez form 2013 Occasional tickets for theater or sporting events. 1040 ez form 2013 Transportation fare. 1040 ez form 2013 See Transportation (Commuting) Benefits , later in this section, for details. 1040 ez form 2013 Employee. 1040 ez form 2013   For this exclusion, treat any recipient of a de minimis benefit as an employee. 1040 ez form 2013 Dependent Care Assistance This exclusion applies to household and dependent care services you directly or indirectly pay for or provide to an employee under a dependent care assistance program that covers only your employees. 1040 ez form 2013 The services must be for a qualifying person's care and must be provided to allow the employee to work. 1040 ez form 2013 These requirements are basically the same as the tests the employee would have to meet to claim the dependent care credit if the employee paid for the services. 1040 ez form 2013 For more information, see Qualifying Person Test and Work-Related Expense Test in Publication 503, Child and Dependent Care Expenses. 1040 ez form 2013 Employee. 1040 ez form 2013   For this exclusion, treat the following individuals as employees. 1040 ez form 2013 A current employee. 1040 ez form 2013 A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. 1040 ez form 2013 Yourself (if you are a sole proprietor). 1040 ez form 2013 A partner who performs services for a partnership. 1040 ez form 2013 Exclusion from wages. 1040 ez form 2013   You can exclude the value of benefits you provide to an employee under a dependent care assistance program from the employee's wages if you reasonably believe that the employee can exclude the benefits from gross income. 1040 ez form 2013   An employee can generally exclude from gross income up to $5,000 of benefits received under a dependent care assistance program each year. 1040 ez form 2013 This limit is reduced to $2,500 for married employees filing separate returns. 1040 ez form 2013   However, the exclusion cannot be more than the smaller of the earned income of either the employee or employee's spouse. 1040 ez form 2013 Special rules apply to determine the earned income of a spouse who is either a student or not able to care for himself or herself. 1040 ez form 2013 For more information on the earned income limit, see Publication 503. 1040 ez form 2013 Exception for highly compensated employees. 1040 ez form 2013   You cannot exclude dependent care assistance from the wages of a highly compensated employee unless the benefits provided under the program do not favor highly compensated employees and the program meets the requirements described in section 129(d) of the Internal Revenue Code. 1040 ez form 2013   For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. 1040 ez form 2013 The employee was a 5% owner at any time during the year or the preceding year. 1040 ez form 2013 The employee received more than $115,000 in pay for the preceding year. 1040 ez form 2013 You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. 1040 ez form 2013 Form W-2. 1040 ez form 2013   Report the value of all dependent care assistance you provide to an employee under a dependent care assistance program in box 10 of the employee's Form W-2. 1040 ez form 2013 Include any amounts you cannot exclude from the employee's wages in boxes 1, 3, and 5. 1040 ez form 2013 Report both the nontaxable portion of assistance (up to $5,000) and any assistance above the amount that is non-taxable to the employee. 1040 ez form 2013 Example. 1040 ez form 2013   Company A provides a dependent care assistance flexible spending arrangement to its employees through a cafeteria plan. 1040 ez form 2013 In addition, it provides occasional on-site dependent care to its employees at no cost. 1040 ez form 2013 Emily, an employee of company A, had $4,500 deducted from her pay for the dependent care flexible spending arrangement. 1040 ez form 2013 In addition, Emily used the on-site dependent care several times. 1040 ez form 2013 The fair market value of the on-site care was $700. 1040 ez form 2013 Emily's Form W-2 should report $5,200 of dependent care assistance in box 10 ($4,500 flexible spending arrangement plus $700 on-site dependent care). 1040 ez form 2013 Boxes 1, 3, and 5 should include $200 (the amount in excess of the nontaxable assistance), and applicable taxes should be withheld on that amount. 1040 ez form 2013 Educational Assistance This exclusion applies to educational assistance you provide to employees under an educational assistance program. 1040 ez form 2013 The exclusion also applies to graduate level courses. 1040 ez form 2013 Educational assistance means amounts you pay or incur for your employees' education expenses. 1040 ez form 2013 These expenses generally include the cost of books, equipment, fees, supplies, and tuition. 1040 ez form 2013 However, these expenses do not include the cost of a course or other education involving sports, games, or hobbies, unless the education: Has a reasonable relationship to your business, or Is required as part of a degree program. 1040 ez form 2013 Education expenses do not include the cost of tools or supplies (other than textbooks) your employee is allowed to keep at the end of the course. 1040 ez form 2013 Nor do they include the cost of lodging, meals, or transportation. 1040 ez form 2013 Educational assistance program. 1040 ez form 2013   An educational assistance program is a separate written plan that provides educational assistance only to your employees. 1040 ez form 2013 The program qualifies only if all of the following tests are met. 1040 ez form 2013 The program benefits employees who qualify under rules set up by you that do not favor highly compensated employees. 1040 ez form 2013 To determine whether your program meets this test, do not consider employees excluded from your program who are covered by a collective bargaining agreement if there is evidence that educational assistance was a subject of good-faith bargaining. 1040 ez form 2013 The program does not provide more than 5% of its benefits during the year for shareholders or owners. 1040 ez form 2013 A shareholder or owner is someone who owns (on any day of the year) more than 5% of the stock or of the capital or profits interest of your business. 1040 ez form 2013 The program does not allow employees to choose to receive cash or other benefits that must be included in gross income instead of educational assistance. 1040 ez form 2013 You give reasonable notice of the program to eligible employees. 1040 ez form 2013 Your program can cover former employees if their employment is the reason for the coverage. 1040 ez form 2013   For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. 1040 ez form 2013 The employee was a 5% owner at any time during the year or the preceding year. 1040 ez form 2013 The employee received more than $115,000 in pay for the preceding year. 1040 ez form 2013 You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. 1040 ez form 2013 Employee. 1040 ez form 2013   For this exclusion, treat the following individuals as employees. 1040 ez form 2013 A current employee. 1040 ez form 2013 A former employee who retired, left on disability, or was laid off. 1040 ez form 2013 A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. 1040 ez form 2013 Yourself (if you are a sole proprietor). 1040 ez form 2013 A partner who performs services for a partnership. 1040 ez form 2013 Exclusion from wages. 1040 ez form 2013   You can exclude up to $5,250 of educational assistance you provide to an employee under an educational assistance program from the employee's wages each year. 1040 ez form 2013 Assistance over $5,250. 1040 ez form 2013   If you do not have an educational assistance plan, or you provide an employee with assistance exceeding $5,250, you must include the value of these benefits as wages, unless the benefits are working condition benefits. 1040 ez form 2013 Working condition benefits may be excluded from wages. 1040 ez form 2013 Property or a service provided is a working condition benefit to the extent that if the employee paid for it, the amount paid would have been deductible as a business or depreciation expense. 1040 ez form 2013 See Working Condition Benefits , later, in this section. 1040 ez form 2013 Employee Discounts This exclusion applies to a price reduction you give an employee on property or services you offer to customers in the ordinary course of the line of business in which the employee performs substantial services. 1040 ez form 2013 However, it does not apply to discounts on real property or discounts on personal property of a kind commonly held for investment (such as stocks or bonds). 1040 ez form 2013 Employee. 1040 ez form 2013   For this exclusion, treat the following individuals as employees. 1040 ez form 2013 A current employee. 1040 ez form 2013 A former employee who retired or left on disability. 1040 ez form 2013 A widow or widower of an individual who died while an employee. 1040 ez form 2013 A widow or widower of an employee who retired or left on disability. 1040 ez form 2013 A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction or control. 1040 ez form 2013 A partner who performs services for a partnership. 1040 ez form 2013 Exclusion from wages. 1040 ez form 2013   You can generally exclude the value of an employee discount you provide an employee from the employee's wages, up to the following limits. 1040 ez form 2013 For a discount on services, 20% of the price you charge nonemployee customers for the service. 1040 ez form 2013 For a discount on merchandise or other property, your gross profit percentage times the price you charge nonemployee customers for the property. 1040 ez form 2013   Determine your gross profit percentage in the line of business based on all property you offer to customers (including employee customers) and your experience during the tax year immediately before the tax year in which the discount is available. 1040 ez form 2013 To figure your gross profit percentage, subtract the total cost of the property from the total sales price of the property and divide the result by the total sales price of the property. 1040 ez form 2013 Exception for highly compensated employees. 1040 ez form 2013   You cannot exclude from the wages of a highly compensated employee any part of the value of a discount that is not available on the same terms to one of the following groups. 1040 ez form 2013 All of your employees. 1040 ez form 2013 A group of employees defined under a reasonable classification you set up that does not favor highly compensated employees. 1040 ez form 2013   For this exclusion, a highly compensated employee for 2014 is an employee who meets either of the following tests. 1040 ez form 2013 The employee was a 5% owner at any time during the year or the preceding year. 1040 ez form 2013 The employee received more than $115,000 in pay for the preceding year. 1040 ez form 2013 You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. 1040 ez form 2013 Employee Stock Options There are three kinds of stock options—incentive stock options, employee stock purchase plan options, and nonstatutory (nonqualified) stock options. 1040 ez form 2013 Wages for social security, Medicare, and federal unemployment (FUTA) taxes do not include remuneration resulting from the exercise, after October 22, 2004, of an incentive stock option or under an employee stock purchase plan option, or from any disposition of stock acquired by exercising such an option. 1040 ez form 2013 The IRS will not apply these taxes to an exercise before October 23, 2004, of an incentive stock option or an employee stock purchase plan option or to a disposition of stock acquired by such exercise. 1040 ez form 2013 Additionally, federal income tax withholding is not required on the income resulting from a disqualifying disposition of stock acquired by the exercise after October 22, 2004, of an incentive stock option or under an employee stock purchase plan option, or on income equal to the discount portion of stock acquired by the exercise, after October 22, 2004, of an employee stock purchase plan option resulting from any disposition of the stock. 1040 ez form 2013 The IRS will not apply federal income tax withholding upon the disposition of stock acquired by the exercise, before October 23, 2004, of an incentive stock option or an employee stock purchase plan option. 1040 ez form 2013 However, the employer must report as income in box 1 of Form W-2, (a) the discount portion of stock acquired by the exercise of an employee stock purchase plan option upon disposition of the stock, and (b) the spread (between the exercise price and the fair market value of the stock at the time of exercise) upon a disqualifying disposition of stock acquired by the exercise of an incentive stock option or an employee stock purchase plan option. 1040 ez form 2013 An employer must report the excess of the fair market value of stock received upon exercise of a nonstatutory stock option over the amount paid for the stock option on Form W-2 in boxes 1, 3 (up to the social security wage base), 5, and in box 12 using the code “V. 1040 ez form 2013 ” See Regulations section 1. 1040 ez form 2013 83-7. 1040 ez form 2013 An employee who transfers his or her interest in nonstatutory stock options to the employee's former spouse incident to a divorce is not required to include an amount in gross income upon the transfer. 1040 ez form 2013 The former spouse, rather than the employee, is required to include an amount in gross income when the former spouse exercises the stock options. 1040 ez form 2013 See Revenue Ruling 2002-22 and Revenue Ruling 2004-60 for details. 1040 ez form 2013 You can find Revenue Ruling 2002-22 on page 849 of Internal Revenue Bulletin 2002-19 at www. 1040 ez form 2013 irs. 1040 ez form 2013 gov/pub/irs-irbs/irb02-19. 1040 ez form 2013 pdf. 1040 ez form 2013 See Revenue Ruling 2004-60, 2004-24 I. 1040 ez form 2013 R. 1040 ez form 2013 B. 1040 ez form 2013 1051, available at www. 1040 ez form 2013 irs. 1040 ez form 2013 gov/irb/2004-24_IRB/ar13. 1040 ez form 2013 html. 1040 ez form 2013 For more information about employee stock options, see sections 421, 422, and 423 of the Internal Revenue Code and their related regulations. 1040 ez form 2013 Employer-Provided Cell Phones The value of an employer-provided cell phone, provided primarily for noncompensatory business reasons, is excludable from an employee's income as a working condition fringe benefit. 1040 ez form 2013 Personal use of an employer-provided cell phone, provided primarily for noncompensatory business reasons, is excludable from an employee's income as a de minimis fringe benefit. 1040 ez form 2013 For the rules relating to these types of benefits, see De Minimis (Minimal) Benefits , earlier in this section, and Working Condition Benefits , later in this section. 1040 ez form 2013 Noncompensatory business purposes. 1040 ez form 2013   You provide a cell phone primarily for noncompensatory business purposes if there are substantial business reasons for providing the cell phone. 1040 ez form 2013 Examples of substantial business reasons include the employer's: Need to contact the employee at all times for work-related emergencies, Requirement that the employee be available to speak with clients at times when the employee is away from the office, and Need to speak with clients located in other time zones at times outside the employee's normal workday. 1040 ez form 2013 Cell phones provided to promote goodwill, boost morale, or attract prospective employees. 1040 ez form 2013   You cannot exclude from an employee's wages the value of a cell phone provided to promote goodwill of an employee, to attract a prospective employee, or as a means of providing additional compensation to an employee. 1040 ez form 2013 Additional information. 1040 ez form 2013   For additional information on the tax treatment of employer-provided cell phones, see Notice 2011-72, 2011-38 I. 1040 ez form 2013 R. 1040 ez form 2013 B. 1040 ez form 2013 407, available at  www. 1040 ez form 2013 irs. 1040 ez form 2013 gov/irb/2011-38_IRB/ar07. 1040 ez form 2013 html. 1040 ez form 2013 Group-Term Life Insurance Coverage This exclusion applies to life insurance coverage that meets all the following conditions. 1040 ez form 2013 It provides a general death benefit that is not included in income. 1040 ez form 2013 You provide it to a group of employees. 1040 ez form 2013 See The 10-employee rule , later. 1040 ez form 2013 It provides an amount of insurance to each employee based on a formula that prevents individual selection. 1040 ez form 2013 This formula must use factors such as the employee's age, years of service, pay, or position. 1040 ez form 2013 You provide it under a policy you directly or indirectly carry. 1040 ez form 2013 Even if you do not pay any of the policy's cost, you are considered to carry it if you arrange for payment of its cost by your employees and charge at least one employee less than, and at least one other employee more than, the cost of his or her insurance. 1040 ez form 2013 Determine the cost of the insurance, for this purpose, as explained under Coverage over the limit , later. 1040 ez form 2013 Group-term life insurance does not include the following insurance. 1040 ez form 2013 Insurance that does not provide general death benefits, such as travel insurance or a policy providing only accidental death benefits. 1040 ez form 2013 Life insurance on the life of your employee's spouse or dependent. 1040 ez form 2013 However, you may be able to exclude the cost of this insurance from the employee's wages as a de minimis benefit. 1040 ez form 2013 See De Minimis (Minimal) Benefits , earlier in this section. 1040 ez form 2013 Insurance provided under a policy that provides a permanent benefit (an economic value that extends beyond 1 policy year, such as paid-up or cash surrender value), unless certain requirements are met. 1040 ez form 2013 See Regulations section 1. 1040 ez form 2013 79-1 for details. 1040 ez form 2013 Employee. 1040 ez form 2013   For this exclusion, treat the following individuals as employees. 1040 ez form 2013 A current common-law employee. 1040 ez form 2013 A full-time life insurance agent who is a current statutory employee. 1040 ez form 2013 An individual who was formerly your employee under (1) or (2). 1040 ez form 2013 A leased employee who has provided services to you on a substantially full-time basis for at least a year if the services are performed under your primary direction and control. 1040 ez form 2013 Exception for S corporation shareholders. 1040 ez form 2013   Do not treat a 2% shareholder of an S corporation as an employee of the corporation for this purpose. 1040 ez form 2013 A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. 1040 ez form 2013 Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. 1040 ez form 2013 The 10-employee rule. 1040 ez form 2013   Generally, life insurance is not group-term life insurance unless you provide it to at least 10 full-time employees at some time during the year. 1040 ez form 2013   For this rule, count employees who choose not to receive the insurance unless, to receive it, they must contribute to the cost of benefits other than the group-term life insurance. 1040 ez form 2013 For example, count an employee who could receive insurance by paying part of the cost, even if that employee chooses not to receive it. 1040 ez form 2013 However, do not count an employee who must pay part or all of the cost of permanent benefits to get insurance, unless that employee chooses to receive it. 1040 ez form 2013 A permanent benefit is an economic value extending beyond one policy year (for example, a paid-up or cash-surrender value) that is provided under a life insurance policy. 1040 ez form 2013 Exceptions. 1040 ez form 2013   Even if you do not meet the 10-employee rule, two exceptions allow you to treat insurance as group-term life insurance. 1040 ez form 2013   Under the first exception, you do not have to meet the 10-employee rule if all the following conditions are met. 1040 ez form 2013 If evidence that the employee is insurable is required, it is limited to a medical questionnaire (completed by the employee) that does not require a physical. 1040 ez form 2013 You provide the insurance to all your full-time employees or, if the insurer requires the evidence mentioned in (1), to all full-time employees who provide evidence the insurer accepts. 1040 ez form 2013 You figure the coverage based on either a uniform percentage of pay or the insurer's coverage brackets that meet certain requirements. 1040 ez form 2013 See Regulations section 1. 1040 ez form 2013 79-1 for details. 1040 ez form 2013   Under the second exception, you do not have to meet the 10-employee rule if all the following conditions are met. 1040 ez form 2013 You provide the insurance under a common plan covering your employees and the employees of at least one other employer who is not related to you. 1040 ez form 2013 The insurance is restricted to, but mandatory for, all your employees who belong to, or are represented by, an organization (such as a union) that carries on substantial activities besides obtaining insurance. 1040 ez form 2013 Evidence of whether an employee is insurable does not affect an employee's eligibility for insurance or the amount of insurance that employee gets. 1040 ez form 2013   To apply either exception, do not consider employees who were denied insurance for any of the following reasons. 1040 ez form 2013 They were 65 or older. 1040 ez form 2013 They customarily work 20 hours or less a week or 5 months or less in a calendar year. 1040 ez form 2013 They have not been employed for the waiting period given in the policy. 1040 ez form 2013 This waiting period cannot be more than 6 months. 1040 ez form 2013 Exclusion from wages. 1040 ez form 2013   You can generally exclude the cost of up to $50,000 of group-term life insurance from the wages of an insured employee. 1040 ez form 2013 You can exclude the same amount from the employee's wages when figuring social security and Medicare taxes. 1040 ez form 2013 In addition, you do not have to withhold federal income tax or pay FUTA tax on any group-term life insurance you provide to an employee. 1040 ez form 2013 Coverage over the limit. 1040 ez form 2013   You must include in your employee's wages the cost of group-term life insurance beyond $50,000 worth of coverage, reduced by the amount the employee paid toward the insurance. 1040 ez form 2013 Report it as wages in boxes 1, 3, and 5 of the employee's Form W-2. 1040 ez form 2013 Also, show it in box 12 with code “C. 1040 ez form 2013 ” The amount is subject to social security and Medicare taxes, and you may, at your option, withhold federal income tax. 1040 ez form 2013   Figure the monthly cost of the insurance to include in the employee's wages by multiplying the number of thousands of dollars of all insurance coverage over $50,000 (figured to the nearest $100) by the cost shown in Table 2-2. 1040 ez form 2013 For all coverage provided within the calendar year, use the employee's age on the last day of the employee's tax year. 1040 ez form 2013 You must prorate the cost from the table if less than a full month of coverage is involved. 1040 ez form 2013 Table 2-2. 1040 ez form 2013 Cost Per $1,000 of Protection For 1 Month Age Cost Under 25 $ . 1040 ez form 2013 05 25 through 29 . 1040 ez form 2013 06 30 through 34 . 1040 ez form 2013 08 35 through 39 . 1040 ez form 2013 09 40 through 44 . 1040 ez form 2013 10 45 through 49 . 1040 ez form 2013 15 50 through 54 . 1040 ez form 2013 23 55 through 59 . 1040 ez form 2013 43 60 through 64 . 1040 ez form 2013 66 65 through 69 1. 1040 ez form 2013 27 70 and older 2. 1040 ez form 2013 06 You figure the total cost to include in the employee's wages by multiplying the monthly cost by the number of full months' coverage at that cost. 1040 ez form 2013 Example. 1040 ez form 2013 Tom's employer provides him with group-term life insurance coverage of $200,000. 1040 ez form 2013 Tom is 45 years old, is not a key employee, and pays $100 per year toward the cost of the insurance. 1040 ez form 2013 Tom's employer must include $170 in his wages. 1040 ez form 2013 The $200,000 of insurance coverage is reduced by $50,000. 1040 ez form 2013 The yearly cost of $150,000 of coverage is $270 ($. 1040 ez form 2013 15 x 150 x 12), and is reduced by the $100 Tom pays for the insurance. 1040 ez form 2013 The employer includes $170 in boxes 1, 3, and 5 of Tom's Form W-2. 1040 ez form 2013 The employer also enters $170 in box 12 with code “C. 1040 ez form 2013 ” Coverage for dependents. 1040 ez form 2013   Group-term life insurance coverage paid by the employer for the spouse or dependents of an employee may be excludable from income as a de minimis fringe benefit if the face amount is not more than $2,000. 1040 ez form 2013 If the face amount is greater than $2,000, the entire cost of the dependent coverage must be included in income unless the amount over $2,000 is purchased with employee contributions on an after-tax basis. 1040 ez form 2013 The cost of the insurance is determined by using Table 2-2. 1040 ez form 2013 Former employees. 1040 ez form 2013   When group-term life insurance over $50,000 is provided to an employee (including retirees) after his or her termination, the employee share of social security and Medicare taxes on that period of coverage is paid by the former employee with his or her tax return and is not collected by the employer. 1040 ez form 2013 You are not required to collect those taxes. 1040 ez form 2013 Use the table above to determine the amount of social security and Medicare taxes owed by the former employee for coverage provided after separation from service. 1040 ez form 2013 Report those uncollected amounts separately in box 12 of Form W-2 using codes “M” and “N. 1040 ez form 2013 ” See the General Instructions for Forms W-2 and W-3 and the Instructions for Form 941. 1040 ez form 2013 Exception for key employees. 1040 ez form 2013   Generally, if your group-term life insurance plan favors key employees as to participation or benefits, you must include the entire cost of the insurance in your key employees' wages. 1040 ez form 2013 This exception generally does not apply to church plans. 1040 ez form 2013 When figuring social security and Medicare taxes, you must also include the entire cost in the employees' wages. 1040 ez form 2013 Include the cost in boxes 1, 3, and 5 of Form W-2. 1040 ez form 2013 However, you do not have to withhold federal income tax or pay FUTA tax on the cost of any group-term life insurance you provide to an employee. 1040 ez form 2013   For this purpose, the cost of the insurance is the greater of the following amounts. 1040 ez form 2013 The premiums you pay for the employee's insurance. 1040 ez form 2013 See Regulations section 1. 1040 ez form 2013 79-4T(Q&A 6) for more information. 1040 ez form 2013 The cost you figure using Table 2-2. 1040 ez form 2013   For this exclusion, a key employee during 2014 is an employee or former employee who is one of the following individuals. 1040 ez form 2013 See section 416(i) of the Internal Revenue Code for more information. 1040 ez form 2013 An officer having annual pay of more than $170,000. 1040 ez form 2013 An individual who for 2014 was either of the following. 1040 ez form 2013 A 5% owner of your business. 1040 ez form 2013 A 1% owner of your business whose annual pay was more than $150,000. 1040 ez form 2013   A former employee who was a key employee upon retirement or separation from service is also a key employee. 1040 ez form 2013   Your plan does not favor key employees as to participation if at least one of the following is true. 1040 ez form 2013 It benefits at least 70% of your employees. 1040 ez form 2013 At least 85% of the participating employees are not key employees. 1040 ez form 2013 It benefits employees who qualify under a set of rules you set up that do not favor key employees. 1040 ez form 2013   Your plan meets this participation test if it is part of a cafeteria plan (discussed in section 1) and it meets the participation test for those plans. 1040 ez form 2013   When applying this test, do not consider employees who: Have not completed 3 years of service, Are part-time or seasonal, Are nonresident aliens who receive no U. 1040 ez form 2013 S. 1040 ez form 2013 source earned income from you, or Are not included in the plan but are in a unit of employees covered by a collective bargaining agreement, if the benefits provided under the plan were the subject of good-faith bargaining between you and employee representatives. 1040 ez form 2013   Your plan does not favor key employees as to benefits if all benefits available to participating key employees are also available to all other participating employees. 1040 ez form 2013 Your plan does not favor key employees just because the amount of insurance you provide to your employees is uniformly related to their pay. 1040 ez form 2013 S corporation shareholders. 1040 ez form 2013   Because you cannot treat a 2% shareholder of an S corporation as an employee for this exclusion, you must include the cost of all group-term life insurance coverage you provide the 2% shareholder in his or her wages. 1040 ez form 2013 When figuring social security and Medicare taxes, you must also include the cost of this coverage in the 2% shareholder's wages. 1040 ez form 2013 Include the cost in boxes 1, 3, and 5 of Form W-2. 1040 ez form 2013 However, you do not have to withhold federal income tax or pay federal unemployment tax on the cost of any group-term life insurance coverage you provide to the 2% shareholder. 1040 ez form 2013 Health Savings Accounts A Health Savings Account (HSA) is an account owned by a qualified individual who is generally your employee or former employee. 1040 ez form 2013 Any contributions that you make to an HSA become the employee's property and cannot be withdrawn by you. 1040 ez form 2013 Contributions to the account are used to pay current or future medical expenses of the account owner, his or her spouse, and any qualified dependent. 1040 ez form 2013 The medical expenses must not be reimbursable by insurance or other sources and their payment from HSA funds (distribution) will not give rise to a medical expense deduction on the individual's federal income tax return. 1040 ez form 2013 For more information about HSAs, visit the Department of Treasury's website at www. 1040 ez form 2013 treasury. 1040 ez form 2013 gov and enter “HSA” in the search box. 1040 ez form 2013 Eligibility. 1040 ez form 2013   A qualified individual must be covered by a High Deductible Health Plan (HDHP) and not be covered by other health insurance except for permitted insurance listed under section 223(c)(3) or insurance for accidents, disability, dental care, vision care, or long-term care. 1040 ez form 2013 For calendar year 2014, a qualifying HDHP must have a deductible of at least $1,250 for self-only coverage or $2,500 for family coverage and must limit annual out-of-pocket expenses of the beneficiary to $6,350 for self-only coverage and $12,700 for family coverage. 1040 ez form 2013   There are no income limits that restrict an individual's eligibility to contribute to an HSA nor is there a requirement that the account owner have earned income to make a contribution. 1040 ez form 2013 Exceptions. 1040 ez form 2013   An individual is not a qualified individual if he or she can be claimed as a dependent on another person's tax return. 1040 ez form 2013 Also, an employee's participation in a health flexible spending arrangement (FSA) or health reimbursement arrangement (HRA) generally disqualifies the individual (and employer) from making contributions to his or her HSA. 1040 ez form 2013 However, an individual may qualify to participate in an HSA if he or she is participating in only a limited-purpose FSA or HRA or a post-deductible FSA. 1040 ez form 2013 For more information, see Other employee health plans in Publication 969. 1040 ez form 2013 Employer contributions. 1040 ez form 2013   Up to specified dollar limits, cash contributions to the HSA of a qualified individual (determined monthly) are exempt from federal income tax withholding, social security tax, Medicare tax, and FUTA tax. 1040 ez form 2013 For 2014, you can contribute up to $3,300 for self-only coverage or $6,550 for family coverage to a qualified individual's HSA. 1040 ez form 2013   The contribution amounts listed above are increased by $1,000 for a qualified individual who is age 55 or older at any time during the year. 1040 ez form 2013 For two qualified individuals who are married to each other and who each are age 55 or older at any time during the year, each spouse's contribution limit is increased by $1,000 provided each spouse has a separate HSA. 1040 ez form 2013 No contributions can be made to an individual's HSA after he or she becomes enrolled in Medicare Part A or Part B. 1040 ez form 2013 Nondiscrimination rules. 1040 ez form 2013    Your contribution amount to an employee's HSA must be comparable for all employees who have comparable coverage during the same period. 1040 ez form 2013 Otherwise, there will be an excise tax equal to 35% of the amount you contributed to all employees' HSAs. 1040 ez form 2013   For guidance on employer comparable contributions to HSAs under section 4980G in instances where an employee has not established an HSA by December 31 and in instances where an employer accelerates contributions for the calendar year for employees who have incurred qualified medical expenses, see Regulations section 54. 1040 ez form 2013 4980G-4. 1040 ez form 2013 Exception. 1040 ez form 2013   The Tax Relief and Health Care Act of 2006 allows employers to make larger HSA contributions for a nonhighly compensated employee than for a highly compensated employee. 1040 ez form 2013 A highly compensated employee for 2014 is an employee who meets either of the following tests. 1040 ez form 2013 The employee was a 5% owner at any time during the year or the preceding year. 1040 ez form 2013 The employee received more than $115,000 in pay for the preceding year. 1040 ez form 2013 You can choose to ignore test (2) if the employee was not also in the top 20% of employees when ranked by pay for the preceding year. 1040 ez form 2013 Partnerships and S corporations. 1040 ez form 2013   Partners and 2% shareholders of an S corporation are not eligible for salary reduction (pre-tax) contributions to an HSA. 1040 ez form 2013 Employer contributions to the HSA of a bona fide partner or 2% shareholder are treated as distributions or guaranteed payments as determined by the facts and circumstances. 1040 ez form 2013 Cafeteria plans. 1040 ez form 2013   You may contribute to an employee's HSA using a cafeteria plan and your contributions are not subject to the statutory comparability rules. 1040 ez form 2013 However, cafeteria plan nondiscrimination rules still apply. 1040 ez form 2013 For example, contributions under a cafeteria plan to employee HSAs cannot be greater for higher-paid employees than they are for lower-paid employees. 1040 ez form 2013 Contributions that favor lower-paid employees are not prohibited. 1040 ez form 2013 Reporting requirements. 1040 ez form 2013   You must report your contributions to an employee's HSA in box 12 of Form W-2 using code “W. 1040 ez form 2013 ” The trustee or custodian of the HSA, generally a bank or insurance company, reports distributions from the HSA using Form 1099-SA, Distributions From an HSA, Archer MSA, or Medicare Advantage MSA. 1040 ez form 2013 Lodging on Your Business Premises You can exclude the value of lodging you furnish to an employee from the employee's wages if it meets the following tests. 1040 ez form 2013 It is furnished on your business premises. 1040 ez form 2013 It is furnished for your convenience. 1040 ez form 2013 The employee must accept it as a condition of employment. 1040 ez form 2013 Different tests may apply to lodging furnished by educational institutions. 1040 ez form 2013 See section 119(d) of the Internal Revenue Code for details. 1040 ez form 2013 The exclusion does not apply if you allow your employee to choose to receive additional pay instead of lodging. 1040 ez form 2013 On your business premises. 1040 ez form 2013   For this exclusion, your business premises is generally your employee's place of work. 1040 ez form 2013 For special rules that apply to lodging furnished in a camp located in a foreign country, see section 119(c) of the Internal Revenue Code and its regulations. 1040 ez form 2013 For your convenience. 1040 ez form 2013   Whether or not you furnish lodging for your convenience as an employer depends on all the facts and circumstances. 1040 ez form 2013 You furnish the lodging to your employee for your convenience if you do this for a substantial business reason other than to provide the employee with additional pay. 1040 ez form 2013 This is true even if a law or an employment contract provides that the lodging is furnished as pay. 1040 ez form 2013 However, a written statement that the lodging is furnished for your convenience is not sufficient. 1040 ez form 2013 Condition of employment. 1040 ez form 2013   Lodging meets this test if you require your employees to accept the lodging because they need to live on your business premises to be able to properly perform their duties. 1040 ez form 2013 Examples include employees who must be available at all times and employees who could not perform their required duties without being furnished the lodging. 1040 ez form 2013   It does not matter whether you must furnish the lodging as pay under the terms of an employment contract or a law fixing the terms of employment. 1040 ez form 2013 Example. 1040 ez form 2013 A hospital gives Joan, an employee of the hospital, the choice of living at the hospital free of charge or living elsewhere and receiving a cash allowance in addition to her regular salary. 1040 ez form 2013 If Joan chooses to live at the hospital, the hospital cannot exclude the value of the lodging from her wages because she is not required to live at the hospital to properly perform the duties of her employment. 1040 ez form 2013 S corporation shareholders. 1040 ez form 2013   For this exclusion, do not treat a 2% shareholder of an S corporation as an employee of the corporation. 1040 ez form 2013 A 2% shareholder is someone who directly or indirectly owns (at any time during the year) more than 2% of the corporation's stock or stock with more than 2% of the voting power. 1040 ez form 2013 Treat a 2% shareholder as you would a partner in a partnership for fringe benefit purposes, but do not treat the benefit as a reduction in distributions to the 2% shareholder. 1040 ez form 2013 Meals This section discusses the exclusion rules that apply to de minimis meals and meals on your business premises. 1040 ez form 2013 De Minimis Meals You can exclude any occasional meal or meal money you provide to an employee if it has so little value (taking into account how frequently you provide meals to your employees) that accounting for it would be unreasonable or administratively impracticable. 1040 ez form 2013 The exclusion applies, for example, to the following items. 1040 ez form 2013 Coffee, doughnuts, or soft drinks. 1040 ez form 2013 Occasional meals or meal money provided to enable an employee to work overtime. 1040 ez form 2013 However, the exclusion does not apply to meal money figured on the basis of hours worked. 1040 ez form 2013 Occasional parties or picnics for employees and their guests. 1040 ez form 2013 This exclusion also applies to meals you provide at an employer-operated eating facility for employees if the annual revenue from the facility equals or exceeds the direct costs of the facility. 1040 ez form 2013 For this purpose, your revenue from providing a meal is considered equal to the facility's direct operating costs to provide that meal if its value can be excluded from an employee's wages as explained under Meals on Your Business Premises , later. 1040 ez form 2013 If food or beverages you furnish to employees qualify as a de minimis benefit, you can deduct their full cost. 1040 ez form 2013 The 50% limit on deductions for the cost of meals does not apply. 1040 ez form 2013 The deduction limit on meals is discussed in chapter 2 of Publication 535. 1040 ez form 2013 Employee. 1040 ez form 2013   For this exclusion, treat any recipient of a de minimis meal as
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The 1040 Ez Form 2013

1040 ez form 2013 Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 1040 ez form 2013 10% tax for early withdrawal from IRA or retirement plan (see Early withdrawal from deferred interest account, subheading: Tax on) 10-year tax option, 10-Year Tax Option 401(k) plans Tax treatment of contributions, Elective deferrals. 1040 ez form 2013 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. 1040 ez form 2013 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. 1040 ez form 2013 60 day rule, Time limit for making a rollover contribution. 1040 ez form 2013 70 rule, Age 70½ rule. 1040 ez form 2013 , Nonresident alien spouse. 1040 ez form 2013 A Abandonment of home, Abandonment. 1040 ez form 2013 Abortion Deductibility as medical expense, Table 21-1. 1040 ez form 2013 Medical and Dental Expenses Checklist. 1040 ez form 2013 See Publication 502 for more information about these and other expenses. 1040 ez form 2013 Abroad, citizens traveling or working, Employees of foreign governments or international organizations. 1040 ez form 2013 , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. 1040 ez form 2013 S. 1040 ez form 2013 ) (see also Foreign employment) Absence, temporary, Temporary absences. 1040 ez form 2013 , Temporary absences. 1040 ez form 2013 Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. 1040 ez form 2013 Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. 1040 ez form 2013 Long-term care, Long-term care coverage. 1040 ez form 2013 , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. 1040 ez form 2013 Accidents, car, Deductible losses. 1040 ez form 2013 Value determination, Car value. 1040 ez form 2013 Willful negligence or intentional act as cause, Nondeductible losses. 1040 ez form 2013 Accountable plans for employee reimbursements, Accountable Plans, Related to employer. 1040 ez form 2013 Accountants Basis to include fees of, Cost Basis CPA review courses, Bar or CPA Review Course Accounting methods, Accounting Methods Accrual method (see Accrual method taxpayers) Cash method (see Cash method taxpayers) Change of Depreciation, to deduct unclaimed amount, Changing your accounting method to deduct unclaimed depreciation. 1040 ez form 2013 Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. 1040 ez form 2013 Change in, standard deduction not allowed, Persons not eligible for the standard deduction. 1040 ez form 2013 Fiscal year, Accounting Periods, Fiscal year taxpayers. 1040 ez form 2013 , Fiscal Years Fringe benefits, Accounting period. 1040 ez form 2013 Accrual method taxpayers, Accrual method. 1040 ez form 2013 Taxes paid during tax year, deduction of, You must pay the tax during your tax year. 1040 ez form 2013 Accumulation distribution of trusts Tax on, Other taxes. 1040 ez form 2013 Accuracy-related penalties, Accuracy-related penalty. 1040 ez form 2013 Acknowledgment, Acknowledgment. 1040 ez form 2013 Activities not for profit, Activity not for profit. 1040 ez form 2013 Address, Name and Address Change of, Change of Address Foreign, Foreign address. 1040 ez form 2013 P. 1040 ez form 2013 O. 1040 ez form 2013 box, P. 1040 ez form 2013 O. 1040 ez form 2013 box. 1040 ez form 2013 Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. 1040 ez form 2013 Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. 1040 ez form 2013 Easements, Easements. 1040 ez form 2013 Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. 1040 ez form 2013 Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. 1040 ez form 2013 Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. 1040 ez form 2013 Sales of property, Adjusted basis. 1040 ez form 2013 Section 179 deduction, Depreciation and section 179 deduction. 1040 ez form 2013 Adjusted gross income (AGI) Medical and dental expenses and limit of deduction, How Much of the Expenses Can You Deduct?, What Tax Form Do You Use? Retirement savings contribution credit, Special Rules Adjustments, Adjustments and tax preference items. 1040 ez form 2013 Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. 1040 ez form 2013 , Adopted child. 1040 ez form 2013 , Adopted child. 1040 ez form 2013 , Taxpayer identification numbers for adoptees. 1040 ez form 2013 Earned income credit, Adopted child. 1040 ez form 2013 Adoption, Adoption Credit, Child with special needs. 1040 ez form 2013 ATIN, Adoption taxpayer identification number (ATIN). 1040 ez form 2013 , Adoption taxpayer identification number (ATIN). 1040 ez form 2013 Child tax credit, Adopted child. 1040 ez form 2013 (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. 1040 ez form 2013 Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. 1040 ez form 2013 Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. 1040 ez form 2013 No charitable deduction for, Personal Expenses Foreign child, Foreign child. 1040 ez form 2013 Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). 1040 ez form 2013 , Taxpayer identification numbers for aliens. 1040 ez form 2013 Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). 1040 ez form 2013 Age Children's investments (see Children, subheading: Investment income of child under age 18) Form 1040EZ, taxpayer under 65 may use, You can use Form 1040EZ if all of the following apply. 1040 ez form 2013 Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. 1040 ez form 2013 Distribution prior to age 59, Age 59½ rule. 1040 ez form 2013 Distribution required at age 70, IRA owners. 1040 ez form 2013 , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. 1040 ez form 2013 Retirement plan recipients over age 75, Who must use the General Rule. 1040 ez form 2013 Roth IRAs, Is there an age limit for contributions?, Must you withdraw or use Roth IRA assets? Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Age test, Age Test (see Qualifying child) Agents, Losses on sales or trades of property. 1040 ez form 2013 (see also Fiduciaries) Income paid to, Payment to an agent. 1040 ez form 2013 Signing return, When someone can sign for you. 1040 ez form 2013 AGI (see Adjusted gross income (AGI)) Agricultural workers (see Farmers) (see Farmworkers) Agriculture (see Farming) Aircraft Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 1040 ez form 2013 Airline club dues Not entertainment expenses, Club dues and membership fees. 1040 ez form 2013 Airplanes, donations of, Cars, boats, and airplanes. 1040 ez form 2013 Airport transportation Business-related travel expense, Table 26-1. 1040 ez form 2013 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 1040 ez form 2013 Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. 1040 ez form 2013 Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. 1040 ez form 2013 Child's dividends, Child's Alaska Permanent Fund dividends. 1040 ez form 2013 Income from, You can use Form 1040EZ if all of the following apply. 1040 ez form 2013 , You can use Form 1040A if all of the following apply. 1040 ez form 2013 , Alaska Permanent Fund dividends. 1040 ez form 2013 Investment income not to include, Investment income. 1040 ez form 2013 Alaska Unemployment Compensation Fund, Contributions to state benefit funds. 1040 ez form 2013 Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. 1040 ez form 2013 Medical and Dental Expenses Checklist. 1040 ez form 2013 See Publication 502 for more information about these and other expenses. 1040 ez form 2013 Alcoholic beverages IRA prohibited transactions in, Collectibles. 1040 ez form 2013 Aliens, Individual taxpayer identification number (ITIN) for aliens. 1040 ez form 2013 , Not earned income. 1040 ez form 2013 Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. 1040 ez form 2013 , Payments not alimony. 1040 ez form 2013 , Payments to a third party. 1040 ez form 2013 , Life insurance premiums. 1040 ez form 2013 , Payments for jointly-owned home. 1040 ez form 2013 , Mortgage payments. 1040 ez form 2013 , Taxes and insurance. 1040 ez form 2013 , Other payments to a third party. 1040 ez form 2013 , Instruments Executed After 1984, Exception for instruments executed before 1985. 1040 ez form 2013 , Alimony requirements. 1040 ez form 2013 , Cash payment requirement. 1040 ez form 2013 , Payments to a third party. 1040 ez form 2013 , Payments designated as not alimony. 1040 ez form 2013 , Spouses cannot be members of the same household. 1040 ez form 2013 , Liability for payments after death of recipient spouse. 1040 ez form 2013 , Substitute payments. 1040 ez form 2013 , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. 1040 ez form 2013 , Deducting the recapture. 1040 ez form 2013 Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. 1040 ez form 2013 Reporting of income, Alimony. 1040 ez form 2013 Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. 1040 ez form 2013 Exempt-interest dividends, Alternative minimum tax treatment. 1040 ez form 2013 Filing requirements (Table 1-3), Figuring tax. 1040 ez form 2013 Incentive stock option, You can use Form 1040A if all of the following apply. 1040 ez form 2013 Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. 1040 ez form 2013 Ambulance service personnel Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Amended returns, Amended Returns and Claims for Refund, Form 1040X. 1040 ez form 2013 , Filing Form 1040X. 1040 ez form 2013 (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. 1040 ez form 2013 Standard deduction, change to itemized deductions, Changing your mind. 1040 ez form 2013 American citizens abroad, U. 1040 ez form 2013 S. 1040 ez form 2013 Citizens and Resident Aliens Living Abroad (see also Citizens outside U. 1040 ez form 2013 S. 1040 ez form 2013 ) Employment (see Foreign employment) American Indians (see Indians) American opportunity credit Tuition deduction and, Who Cannot Claim the Deduction American Samoa Income from, Individuals With Income From U. 1040 ez form 2013 S. 1040 ez form 2013 Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. 1040 ez form 2013 AMT (see Alternative minimum tax (AMT)) Annuities, Rollovers (see also Rollovers) Cost computation, Cost (Investment in the Contract) Decedent's unrecovered investment in, Form W-2. 1040 ez form 2013 Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. 1040 ez form 2013 , Additional exceptions for nonqualified annuity contracts. 1040 ez form 2013 Estimated tax, Withholding and estimated tax. 1040 ez form 2013 Exclusion limit, Exclusion limit. 1040 ez form 2013 General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. 1040 ez form 2013 Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. 1040 ez form 2013 Purchased annuities, Purchased annuities. 1040 ez form 2013 Survivor's annuity, Survivors of retirees. 1040 ez form 2013 Guaranteed payments, Guaranteed payments. 1040 ez form 2013 IRAs as, Kinds of traditional IRAs. 1040 ez form 2013 Joint return, Joint return. 1040 ez form 2013 Loans from plan, Loans. 1040 ez form 2013 Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. 1040 ez form 2013 , More than one annuity. 1040 ez form 2013 Partly taxable payments, Partly taxable payments. 1040 ez form 2013 Purchased annuities, Purchased annuities. 1040 ez form 2013 Reporting of, How To Report Retirement annuities, Retirement Plans, Pensions, and Annuities (see also Retirement plans) Rollovers, Rollovers Sale of, Sale of Annuity Gain as ordinary income, Tax-free exchange. 1040 ez form 2013 Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. 1040 ez form 2013 Worksheet for computation, How to use the Simplified Method. 1040 ez form 2013 Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. 1040 ez form 2013 Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. 1040 ez form 2013 , Pensions and Annuities, Withholding and estimated tax. 1040 ez form 2013 Annulled marriages Filing status, Annulled marriages. 1040 ez form 2013 Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. 1040 ez form 2013 Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. 1040 ez form 2013 Real estate transactions, when required by lender, Settlement costs. 1040 ez form 2013 Appraisals Casualty or theft losses, Appraisal. 1040 ez form 2013 , Costs of photographs and appraisals. 1040 ez form 2013 Archer MSAs, Medical savings accounts (MSAs). 1040 ez form 2013 Contributions, Archer MSA contributions. 1040 ez form 2013 Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. 1040 ez form 2013 Medical and Dental Expenses Checklist. 1040 ez form 2013 See Publication 502 for more information about these and other expenses. 1040 ez form 2013 Armed forces, Types of Qualified Organizations, Table 24-1. 1040 ez form 2013 Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. 1040 ez form 2013 (see also Reservists) (see also Veterans' organizations) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. 1040 ez form 2013 Dependency allotments, Armed Forces dependency allotments. 1040 ez form 2013 Disability pay, Disability. 1040 ez form 2013 Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. 1040 ez form 2013 Military, Military uniforms. 1040 ez form 2013 Military quarters allotments, Tax-exempt military quarters allowances. 1040 ez form 2013 Naval officers on permanent duty aboard ship, Members of the Armed Forces. 1040 ez form 2013 Permanent duty overseas, Members of the Armed Forces. 1040 ez form 2013 Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. 1040 ez form 2013 , Ministers' and military housing allowance. 1040 ez form 2013 Rehabilitative program payments, Veterans' benefits. 1040 ez form 2013 Reserves, Armed Forces reservists traveling more than 100 miles from home. 1040 ez form 2013 Retirees' pay Taxable income, Military retirement pay. 1040 ez form 2013 Uniforms, Military uniforms. 1040 ez form 2013 Wages, Military Armed Forces Retiree's pay withholding, Military retirees. 1040 ez form 2013 Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. 1040 ez form 2013 Capital gains or losses from sale or trade of, Investment interest deducted. 1040 ez form 2013 Artists, performing (see Performing artists) Assessments, local (see Local assessments) Assistance (see Tax help) Assistance, tax (see Tax help) Assumption of mortgage, Assumption of mortgage. 1040 ez form 2013 Fees not included in basis, Settlement costs. 1040 ez form 2013 At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. 1040 ez form 2013 ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). 1040 ez form 2013 Attachment of wages, Garnisheed wages. 1040 ez form 2013 Attachments to return, Attachments Attorneys Bar review courses, Bar or CPA Review Course Attorneys' fees, Legal Expenses, Personal Legal Expenses Basis to include, Cost Basis Social security and railroad retirement benefits, deductions for, Legal expenses. 1040 ez form 2013 Title to property, for preparation, filing, etc. 1040 ez form 2013 , Settlement costs. 1040 ez form 2013 Audits Travel expense records, If your return is examined. 1040 ez form 2013 Auto insurance Medical expenses covered by, not deductible, Table 21-1. 1040 ez form 2013 Medical and Dental Expenses Checklist. 1040 ez form 2013 See Publication 502 for more information about these and other expenses. 1040 ez form 2013 Automatic extension of time to file, Automatic Extension, When to file. 1040 ez form 2013 Form 4868, E-file options. 1040 ez form 2013 Automatic investment services Holding period, determination of, Automatic investment service. 1040 ez form 2013 Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. 1040 ez form 2013 Back pay, award for, Back pay awards. 1040 ez form 2013 Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. 1040 ez form 2013 Backup withholding, Backup Withholding, Backup withholding. 1040 ez form 2013 , Backup withholding. 1040 ez form 2013 Dividend income, Backup withholding. 1040 ez form 2013 , Reporting tax withheld. 1040 ez form 2013 Penalties, Penalties. 1040 ez form 2013 Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. 1040 ez form 2013 Reporting on Schedule D (Form 1040), How to report. 1040 ez form 2013 Claim for refund, Exceptions for special types of refunds. 1040 ez form 2013 , Filing a claim for refund. 1040 ez form 2013 Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. 1040 ez form 2013 Short-term capital loss, How to report bad debts. 1040 ez form 2013 When deductible, When deductible. 1040 ez form 2013 Baggage Business-related travel expense, Table 26-1. 1040 ez form 2013 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 1040 ez form 2013 Balance due, Refund or balance due. 1040 ez form 2013 Bankruptcy Canceled debt not deemed to be income, Excluded debt. 1040 ez form 2013 Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. 1040 ez form 2013 Banks Automatic investment service, determination of holding period, Automatic investment service. 1040 ez form 2013 IRAs with, When and How Can a Traditional IRA Be Opened? Losses on deposits, when casualty losses, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. 1040 ez form 2013 Money market accounts, Money Market Funds Bar associations Charitable contributions to, Contributions to Nonqualified Organizations Bar employees Tips (see Tip income) Bar review courses, Bar or CPA Review Course Bargain sales As charitable contributions, Bargain sales. 1040 ez form 2013 Basis of purchase, Bargain purchases. 1040 ez form 2013 Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. 1040 ez form 2013 Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. 1040 ez form 2013 Bargain purchases, Bargain purchases. 1040 ez form 2013 Bonds, Stocks and Bonds, Bond premium. 1040 ez form 2013 Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 1040 ez form 2013 , Partly taxable. 1040 ez form 2013 Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. 1040 ez form 2013 Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. 1040 ez form 2013 Other than cost, Basis Other Than Cost, Tax-exempt obligations. 1040 ez form 2013 , No gain or loss. 1040 ez form 2013 Points not to be included, Settlement costs. 1040 ez form 2013 , Points. 1040 ez form 2013 Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. 1040 ez form 2013 Stock or stock rights, Basis. 1040 ez form 2013 Tax-exempt obligations Bonds, Tax-exempt obligations. 1040 ez form 2013 Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. 1040 ez form 2013 Beneficiaries, Beneficiary of an estate or trust. 1040 ez form 2013 , Rollover by surviving spouse. 1040 ez form 2013 , Estate and trust income. 1040 ez form 2013 , Losses. 1040 ez form 2013 (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. 1040 ez form 2013 , Losses. 1040 ez form 2013 , Gifts and inheritances. 1040 ez form 2013 , Income from property received as a gift. 1040 ez form 2013 (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. 1040 ez form 2013 Bingo, Table 24-1. 1040 ez form 2013 Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. 1040 ez form 2013 Medical and Dental Expenses Checklist. 1040 ez form 2013 See Publication 502 for more information about these and other expenses. 1040 ez form 2013 Birth of child, Death or birth of child. 1040 ez form 2013 Head of household, qualifying person to file as, Death or birth. 1040 ez form 2013 , Death or birth. 1040 ez form 2013 Social security number to be obtained, Born and died in 2013. 1040 ez form 2013 Birth of dependent, Death or birth. 1040 ez form 2013 Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. 1040 ez form 2013 Guide dogs, deductible as medical expense, Table 21-1. 1040 ez form 2013 Medical and Dental Expenses Checklist. 1040 ez form 2013 See Publication 502 for more information about these and other expenses. 1040 ez form 2013 Impairment-related work expenses, deduction for, Impairment-Related Work Expenses Standard deduction for, Introduction, Higher Standard Deduction for Blindness Blood banks No charitable deduction for blood donations to, Table 24-1. 1040 ez form 2013 Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. 1040 ez form 2013 Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 1040 ez form 2013 Donations of, Cars, boats, and airplanes. 1040 ez form 2013 Body scan, Table 21-1. 1040 ez form 2013 Medical and Dental Expenses Checklist. 1040 ez form 2013 See Publication 502 for more information about these and other expenses. 1040 ez form 2013 Bona fide business purpose Travel expenses, Bona fide business purpose. 1040 ez form 2013 Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. 1040 ez form 2013 , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. 1040 ez form 2013 Convertible bonds, Convertible stocks and bonds. 1040 ez form 2013 Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. 1040 ez form 2013 Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. 1040 ez form 2013 Retirement of, Retirement bonds. 1040 ez form 2013 , Redemption or retirement of bonds. 1040 ez form 2013 Sale of, Bonds Sold Between Interest Dates Savings, U. 1040 ez form 2013 S. 1040 ez form 2013 Savings Bonds, Series HH bonds. 1040 ez form 2013 , Series EE and series I bonds. 1040 ez form 2013 Sold at premium, computation of adjusted basis, Bond premium. 1040 ez form 2013 State or local government, tax-exempt, Tax-exempt state and local government bonds. 1040 ez form 2013 Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. 1040 ez form 2013 , Employee awards or bonuses. 1040 ez form 2013 Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. 1040 ez form 2013 Borrowed funds, Loans. 1040 ez form 2013 , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. 1040 ez form 2013 Bottled water, Table 21-1. 1040 ez form 2013 Medical and Dental Expenses Checklist. 1040 ez form 2013 See Publication 502 for more information about these and other expenses. 1040 ez form 2013 Boy Scouts Charitable contributions to, Examples. 1040 ez form 2013 , Table 24-1. 1040 ez form 2013 Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. 1040 ez form 2013 Medical and Dental Expenses Checklist. 1040 ez form 2013 See Publication 502 for more information about these and other expenses. 1040 ez form 2013 Breach of contract Damages as income, Court awards and damages. 1040 ez form 2013 employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. 1040 ez form 2013 Medical and Dental Expenses Checklist. 1040 ez form 2013 See Publication 502 for more information about these and other expenses. 1040 ez form 2013 Bribes, Bribes. 1040 ez form 2013 , List of Nondeductible Expenses Brokers Form 1099-B, Sales and Trades IRAs with, When and How Can a Traditional IRA Be Opened? Commissions, Brokers' commissions. 1040 ez form 2013 , Brokers' commissions. 1040 ez form 2013 Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. 1040 ez form 2013 Burglary Losses due to, Theft Burial expenses, List of Nondeductible Expenses (see Funerals) Business associates, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. 1040 ez form 2013 Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. 1040 ez form 2013 Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. 1040 ez form 2013 , Allowances and reimbursements. 1040 ez form 2013 Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. 1040 ez form 2013 Travel (see Travel and transportation expenses) Work-related education, What Expenses Can Be Deducted Business organizations Charitable contributions to, Contributions to Nonqualified Organizations Business property As gift, adjusted basis for, Business property. 1040 ez form 2013 Basis for depreciation, Basis for depreciation. 1040 ez form 2013 Property use changed to, adjusted basis for, Property Changed From Personal to Business or Rental Use Sales or exchanges Like-kind exchanges, Like-kind exchanges. 1040 ez form 2013 Business tax credits Claim for refund, Exceptions for special types of refunds. 1040 ez form 2013 Business use of home, Home Office C Cafeteria plans, Cafeteria plans. 1040 ez form 2013 Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. 1040 ez form 2013 Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. 1040 ez form 2013 Campaign contributions, Campaign contributions. 1040 ez form 2013 , Table 24-1. 1040 ez form 2013 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Presidential Election Campaign Fund, Presidential Election Campaign Fund Campaign expenses, Campaign Expenses Canada Resident of, Citizen or Resident Test, Child in Canada or Mexico. 1040 ez form 2013 Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. 1040 ez form 2013 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. 1040 ez form 2013 Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. 1040 ez form 2013 Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. 1040 ez form 2013 , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. 1040 ez form 2013 Carryover of, Long-term gains and losses. 1040 ez form 2013 , Capital loss carryover. 1040 ez form 2013 Worksheet, Figuring your carryover. 1040 ez form 2013 Character of gain, Capital Gains and Losses Character of loss, Capital Gains and Losses Child's distributions and dividends, reporting of, Child's capital gain distributions. 1040 ez form 2013 , Capital gain distributions and qualified dividends. 1040 ez form 2013 Collectibles, Investment interest deducted. 1040 ez form 2013 Deductions, Capital Losses Limit on, Limit on deduction. 1040 ez form 2013 Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. 1040 ez form 2013 , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. 1040 ez form 2013 Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. 1040 ez form 2013 Lump-sum distributions from pensions and annuities, Capital Gain Treatment Mutual funds paying, Capital Gain Distributions Net capital gain, Capital Gains and Losses, Long-term gains and losses. 1040 ez form 2013 , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. 1040 ez form 2013 Net long-term capital loss, Long-term gains and losses. 1040 ez form 2013 Sale of personal items, Sale of personal items. 1040 ez form 2013 Sale or trade of property held more than 1 year, Long-term or short-term. 1040 ez form 2013 , Long-term gains and losses. 1040 ez form 2013 Schedule D, Reporting Gains and Losses , Reporting Capital Gains and Losses Section 1250 gains from sale of real property, Capital Gains and Losses, Unrecaptured section 1250 gain. 1040 ez form 2013 State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. 1040 ez form 2013 Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. 1040 ez form 2013 Total net loss, Total net gain or loss. 1040 ez form 2013 Undistributed gains, Long-term gains and losses. 1040 ez form 2013 Credit for tax on, Undistributed capital gains of mutual funds and REITs. 1040 ez form 2013 , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. 1040 ez form 2013 Car pools, Car pools. 1040 ez form 2013 , Car pools. 1040 ez form 2013 Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. 1040 ez form 2013 Carryovers Capital loss, Long-term gains and losses. 1040 ez form 2013 , Capital loss carryover. 1040 ez form 2013 Worksheet, Figuring your carryover. 1040 ez form 2013 Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. 1040 ez form 2013 , Car Expenses and Other Employee Business Expenses, Car Expenses (see also Standard mileage rates) (see also Travel and transportation) Accidents resulting in casualty loss, Deductible losses. 1040 ez form 2013 Value determination, Car value. 1040 ez form 2013 Willful negligence or intentional act as cause, Nondeductible losses. 1040 ez form 2013 Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. 1040 ez form 2013 Allowances from employers, Per Diem and Car Allowances As capital assets, Capital Assets and Noncapital Assets Blue book to determine fair market value, Cars, boats, and airplanes. 1040 ez form 2013 Books to determine fair market value, Car value. 1040 ez form 2013 Business and personal use, allocation between, Business and personal use. 1040 ez form 2013 , Separating expenses. 1040 ez form 2013 Business-related travel expenses, Table 26-1. 1040 ez form 2013 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 1040 ez form 2013 Car pools, Car pools. 1040 ez form 2013 Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 1040 ez form 2013 Charitable organization service, use for, Car expenses. 1040 ez form 2013 Depreciation, Depreciation and section 179 deductions. 1040 ez form 2013 Donations of, Cars, boats, and airplanes. 1040 ez form 2013 Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). 1040 ez form 2013 Form 2106 or 2106-EZ, how to fill out, Car expenses. 1040 ez form 2013 Hauling tools or instruments, Hauling tools or instruments. 1040 ez form 2013 Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. 1040 ez form 2013 Medical transportation, Table 21-1. 1040 ez form 2013 Medical and Dental Expenses Checklist. 1040 ez form 2013 See Publication 502 for more information about these and other expenses. 1040 ez form 2013 , Transportation, Car expenses. 1040 ez form 2013 Parking (see Parking fees) Personal property taxes on, deduction of, Personal Property Taxes Reporting of, How To Report Table 26-3 showing forms to be used, Per diem allowance more than federal rate. 1040 ez form 2013 Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. 1040 ez form 2013 Work-related education, transportation for, Using your car. 1040 ez form 2013 Cash Dividends paid as, Introduction Rebates, Cash rebates. 1040 ez form 2013 Sales of property for, Payment of cash. 1040 ez form 2013 Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. 1040 ez form 2013 Bad debts, Basis in bad debt required. 1040 ez form 2013 Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. 1040 ez form 2013 Taxes paid during tax year, deduction of, You must pay the tax during your tax year. 1040 ez form 2013 Worthless securities and negotiable promissory notes, Worthless securities. 1040 ez form 2013 Cash rebates, Cash rebates. 1040 ez form 2013 Casualties, Home destroyed or condemned. 1040 ez form 2013 Casualty insurance Premiums not in property basis, Settlement costs. 1040 ez form 2013 Reimbursements from, Casualty insurance and other reimbursements. 1040 ez form 2013 Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). 1040 ez form 2013 , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. 1040 ez form 2013 , Involuntary Conversions, Adjusted Basis, Adjustments to basis. 1040 ez form 2013 Amount of loss, Figuring a Loss Appraisals, Appraisal. 1040 ez form 2013 , Costs of photographs and appraisals. 1040 ez form 2013 Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. 1040 ez form 2013 Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. 1040 ez form 2013 Photographs and appraisals, Costs of photographs and appraisals. 1040 ez form 2013 Deductible losses, Deductible losses. 1040 ez form 2013 $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. 1040 ez form 2013 Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. 1040 ez form 2013 Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. 1040 ez form 2013 , Disaster relief. 1040 ez form 2013 (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. 1040 ez form 2013 Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. 1040 ez form 2013 Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). 1040 ez form 2013 Nondeductible losses, Deductible losses. 1040 ez form 2013 Proof of loss, Casualty loss proof. 1040 ez form 2013 Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. 1040 ez form 2013 Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. 1040 ez form 2013 , How To Report Gains and Losses Single casualty on multiple properties, Single Casualty on Multiple Properties Cemeteries Charitable contributions to, Types of Qualified Organizations Certificate, mortgage credit, Who qualifies. 1040 ez form 2013 Certificates of deposit (CDs), Certificates of deposit (CDs). 1040 ez form 2013 , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. 1040 ez form 2013 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. 1040 ez form 2013 Change of address, Change of Address Change of name, Name change. 1040 ez form 2013 , Name changed. 1040 ez form 2013 Chaplains Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Charitable contributions, Contributions, Introduction, Organizations That Qualify To Receive Deductible Contributions, Types of Qualified Organizations, Contributions You Can Deduct, Contributions From Which You Benefit, Table 24-1. 1040 ez form 2013 Examples of Charitable Contributions—A Quick Check, Token items. 1040 ez form 2013 , Written statement. 1040 ez form 2013 , Contributions You Cannot Deduct, Contributions to Individuals, Contributions to Nonqualified Organizations, Contributions From Which You Benefit, Contributions of Property, Determining Fair Market Value, Large quantities. 1040 ez form 2013 , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. 1040 ez form 2013 , Capital gain property. 1040 ez form 2013 , Amount of deduction — general rule. 1040 ez form 2013 , Bargain sales. 1040 ez form 2013 , When To Deduct, Time of making contribution. 1040 ez form 2013 , Noncash Contributions, Additional records. 1040 ez form 2013 , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). 1040 ez form 2013 Charity benefit events Deduction amount for charitable contributions, Charity benefit events. 1040 ez form 2013 Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. 1040 ez form 2013 Checks As charitable contributions, Checks. 1040 ez form 2013 Canceled checks as evidence of travel expenses, Canceled check. 1040 ez form 2013 Constructive receipt of, Check received or available. 1040 ez form 2013 Child Foster child, Rule 10. 1040 ez form 2013 You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. 1040 ez form 2013 You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. 1040 ez form 2013 Child and dependent care credit, You can use Form 1040A if all of the following apply. 1040 ez form 2013 Due diligence, Getting the information. 1040 ez form 2013 Earned income, Earned income. 1040 ez form 2013 Full-time student, Rule for student-spouse or spouse not able to care for self. 1040 ez form 2013 Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. 1040 ez form 2013 Child care, You can use Form 1040A if all of the following apply. 1040 ez form 2013 Babysitting, Babysitting. 1040 ez form 2013 Care providers, Childcare providers. 1040 ez form 2013 Expenses, Child care expenses. 1040 ez form 2013 Nursing care for healthy baby, not deductible as medical expense, Table 21-1. 1040 ez form 2013 Medical and Dental Expenses Checklist. 1040 ez form 2013 See Publication 502 for more information about these and other expenses. 1040 ez form 2013 Child custody, Custodial parent and noncustodial parent. 1040 ez form 2013 Child support, Child support payments. 1040 ez form 2013 Alimony, difference from, Payments not alimony. 1040 ez form 2013 , Alimony requirements. 1040 ez form 2013 , Child support. 1040 ez form 2013 Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. 1040 ez form 2013 , Child tax credit. 1040 ez form 2013 , Child Tax Credit Additional credit, Additional Child Tax Credit Amount of credit, Amount of Credit Claiming, procedure for, Claiming the Credit Limits, Special Rules, Limits on the Credit Modified adjusted gross income, Modified AGI. 1040 ez form 2013 Married filing separately, Special Rules Qualifying child, Qualifying Child Child, qualifying, Qualifying Child Childcare Credit, Child and Dependent Care Credit Provider Taxpayer identification number, Provider Identification Test Children, Adoption Assistance, Personal Expenses (see also Adoption) Additional credit on child tax credit, Additional Child Tax Credit Adoption (see Adopted child) Babysitters, Babysitting. 1040 ez form 2013 Birth of child Head of household, qualifying person to file as, Death or birth. 1040 ez form 2013 , Death or birth. 1040 ez form 2013 Social security number to be obtained, Born and died in 2013. 1040 ez form 2013 Care providers, Childcare providers. 1040 ez form 2013 (see also Child care) Child's tax, figuring of, Step 3. 1040 ez form 2013 Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. 1040 ez form 2013 Credit for, Who Should File, You can use Form 1040A if all of the following apply. 1040 ez form 2013 (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. 1040 ez form 2013 Death of child Head of household, qualifying person to file as, Death or birth. 1040 ez form 2013 , Death or birth. 1040 ez form 2013 Deductions, Line 2 (deductions). 1040 ez form 2013 Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. 1040 ez form 2013 Filing requirements, Child's earnings. 1040 ez form 2013 As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. 1040 ez form 2013 , Income from property received as a gift. 1040 ez form 2013 Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. 1040 ez form 2013 Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. 1040 ez form 2013 Investment income of, Tax on unearned income of certain children. 1040 ez form 2013 Investment income of child under age 18 Dependent filing requirements (Table 1-2), Do I Have To File a Return? Interest and dividends, Certain Children Under Age 19 or Full-Time Students Parents' election to report on Form 1040, Certain Children Under Age 19 or Full-Time Students, Investment income of child reported on parent's return. 1040 ez form 2013 Kidnapped, Kidnapped child. 1040 ez form 2013 , Kidnapped child. 1040 ez form 2013 Net unearned income, figuring of, Step 1. 1040 ez form 2013 Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. 1040 ez form 2013 Property received as gift, income from, Income from property received as a gift. 1040 ez form 2013 Signing return, parent for child, Spouse unable to sign. 1040 ez form 2013 Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. 1040 ez form 2013 Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. 1040 ez form 2013 Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. 1040 ez form 2013 Unearned income of, Tax on unearned income of certain children. 1040 ez form 2013 Unearned income of certain children, Introduction Form 8615, use of (Figure 31-B), Parental information, providing of, Providing Parental Information (Form 8615, lines A–C) Parents' election to report on Form 1040, Parent's Election To Report Child's Interest and Dividends Trust income, Trust income. 1040 ez form 2013 Unearned income defined, Unearned income defined. 1040 ez form 2013 Chronic illness Accelerated payment of life insurance proceeds (see Accelerated death benefits) Long-term care (see Long-term care insurance contracts) Church employees Filing requirements (Table 1-3), Figuring tax. 1040 ez form 2013 Churches, temples, etc. 1040 ez form 2013 Charitable contributions to, Examples. 1040 ez form 2013 , Table 24-1. 1040 ez form 2013 Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. 1040 ez form 2013 Citizen or resident test, Citizen or Resident Test Citizens outside U. 1040 ez form 2013 S. 1040 ez form 2013 Business travel outside U. 1040 ez form 2013 S. 1040 ez form 2013 , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. 1040 ez form 2013 Standard meal allowance, Standard meal allowance for areas outside the continental United States. 1040 ez form 2013 Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. 1040 ez form 2013 S. 1040 ez form 2013 Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. 1040 ez form 2013 Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. 1040 ez form 2013 Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. 1040 ez form 2013 Civil service retirement benefits, Civil service retirement benefits. 1040 ez form 2013 Civil suits, Court awards and damages. 1040 ez form 2013 (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. 1040 ez form 2013 Contributions that can be spent as individual wishes, not deductible charitable contribution, Contributions to Individuals Housing, Clergy Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. 1040 ez form 2013 , Ministers' and military housing allowance. 1040 ez form 2013 Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. 1040 ez form 2013 Special income rules, Clergy Clerical help, deductibility of, Clerical Help and Office Rent Clients, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. 1040 ez form 2013 Closing costs Real property transactions, Settlement costs. 1040 ez form 2013 Sale of home, Settlement fees or closing costs. 1040 ez form 2013 Clothing Military, Military uniforms. 1040 ez form 2013 Moth damage, not casualty loss, Progressive deterioration. 1040 ez form 2013 Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. 1040 ez form 2013 Used clothing, charitable deduction for fair market value, Used clothing and household items. 1040 ez form 2013 work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. 1040 ez form 2013 Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. 1040 ez form 2013 Coal and iron ore, Coal and iron ore. 1040 ez form 2013 Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. 1040 ez form 2013 Gains or losses from sale or trade of, Investment interest deducted. 1040 ez form 2013 IRA investment in, Investment in Collectibles, Exception. 1040 ez form 2013 College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. 1040 ez form 2013 , Table 24-1. 1040 ez form 2013 Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. 1040 ez form 2013 Education costs, Qualified tuition programs (QTPs). 1040 ez form 2013 (see also Qualified tuition programs) Employer-provided educational assistance, Qualified Education Expenses (see also Educational assistance) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. 1040 ez form 2013 Commission drivers Deduction of expenses, Statutory employees. 1040 ez form 2013 Commissions, Supplemental Wages Advance, Advance commissions and other earnings. 1040 ez form 2013 IRAs with brokers, Brokers' commissions. 1040 ez form 2013 , Brokers' commissions. 1040 ez form 2013 Property basis to include when buyer pays, Settlement costs. 1040 ez form 2013 Sharing of (kickbacks), Kickbacks. 1040 ez form 2013 Unearned, deduction for repayment of, Advance commissions and other earnings. 1040 ez form 2013 Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. 1040 ez form 2013 Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. 1040 ez form 2013 , Community property. 1040 ez form 2013 Alimony, difference from, Payments not alimony. 1040 ez form 2013 IRAs, Community property laws. 1040 ez form 2013 Married filing separately, Community property states. 1040 ez form 2013 Medical and dental expenses, Community property states. 1040 ez form 2013 Commuting expenses, Commuting expenses. 1040 ez form 2013 , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. 1040 ez form 2013 Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. 1040 ez form 2013 Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. 1040 ez form 2013 Unemployment, Unemployment compensation. 1040 ez form 2013 Computation of tax, Computations Equal amounts, Equal amounts. 1040 ez form 2013 Negative amounts, Negative amounts. 1040 ez form 2013 Rounding off dollars, Rounding off dollars. 1040 ez form 2013 Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. 1040 ez form 2013 , Condemnations. 1040 ez form 2013 Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. 1040 ez form 2013 Period of ownership and use, Previous home destroyed or condemned. 1040 ez form 2013 Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. 1040 ez form 2013 Constructive receipt of income, Constructive receipt. 1040 ez form 2013 , Payment to an agent. 1040 ez form 2013 , Constructive receipt. 1040 ez form 2013 Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. 1040 ez form 2013 , Contributions, Table 24-1. 1040 ez form 2013 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations, How To Report (see also Campaign contributions) (see also Charitable contributions) Nontaxable combat pay, Nontaxable combat pay. 1040 ez form 2013 Political, Political Contributions Reservist repayments, Qualified reservist repayments. 1040 ez form 2013 Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. 1040 ez form 2013 Related party transactions, Losses on sales or trades of property. 1040 ez form 2013 Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. 1040 ez form 2013 Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. 1040 ez form 2013 Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. 1040 ez form 2013 Cooperative housing Dwelling unit used as home, Introduction Mortgage interest statements, Form 1098, Mortgage Interest Statement Real estate taxes, deduction of, Tenant-shareholders in a cooperative housing corporation. 1040 ez form 2013 Sale or trade of Form 1099-S to report, Form 1099-S transactions. 1040 ez form 2013 Period of ownership and use, Cooperative apartment. 1040 ez form 2013 Cooperatives Patronage dividends, Patronage dividends. 1040 ez form 2013 Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. 1040 ez form 2013 Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. 1040 ez form 2013 , Losses on sales or trades of property. 1040 ez form 2013 Director fees as self-employment income, Corporate director. 1040 ez form 2013 Reorganizations and nontaxable trade of stock, Corporate reorganizations. 1040 ez form 2013 Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. 1040 ez form 2013 Medical and Dental Expenses Checklist. 1040 ez form 2013 See Publication 502 for more information about these and other expenses. 1040 ez form 2013 Cosmetics Not deductible as medical expense, Table 21-1. 1040 ez form 2013 Medical and Dental Expenses Checklist. 1040 ez form 2013 See Publication 502 for more information about these and other expenses. 1040 ez form 2013 Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 1040 ez form 2013 , Partly taxable. 1040 ez form 2013 Cost-of-living allowances, Government cost-of-living allowances. 1040 ez form 2013 Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. 1040 ez form 2013 Examples of Charitable Contributions—A Quick Check, Membership fees or dues. 1040 ez form 2013 Entertainment expense deduction not allowed, Club dues and membership fees. 1040 ez form 2013 Coupon bonds, Coupon bonds. 1040 ez form 2013 Court awards and damages (see Damages from lawsuits) Cousin, Cousin. 1040 ez form 2013 Coverdell ESAs Additional tax on, Other taxes. 1040 ez form 2013 CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. 1040 ez form 2013 Charitable contributions charged to, Credit card. 1040 ez form 2013 Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. 1040 ez form 2013 , Credit for child and dependent care expenses. 1040 ez form 2013 Credit for prior year minimum tax Nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Credit for the elderly or the disabled, Credit for the elderly or the disabled. 1040 ez form 2013 , Credit for the elderly or the disabled. 1040 ez form 2013 Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. 1040 ez form 2013 Credit reports Costs not included in property basis, Settlement costs. 1040 ez form 2013 Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. 1040 ez form 2013 , Earned income credit. 1040 ez form 2013 , Credit for child and dependent care expenses. 1040 ez form 2013 , Credit for the elderly or the disabled. 1040 ez form 2013 , Earned income credit. 1040 ez form 2013 , Credit for child and dependent care expenses. 1040 ez form 2013 , Credit for the elderly or the disabled. 1040 ez form 2013 , Earned income credit. 1040 ez form 2013 Alternative motor vehicle, Alternative Motor Vehicle Credit American opportunity, Special Rules Build America bonds (see Credit to holders of tax credit bonds) Capital gains, undistributed, credit for tax on, Undistributed capital gains of mutual funds and REITs. 1040 ez form 2013 , Credit for Tax on Undistributed Capital Gain Child and dependent care, Child and Dependent Care Credit (see Child and dependent care credit) Child tax (see Child tax credit) Clean renewable energy bonds (see Credit to holders of tax credit bonds) Earned income, Earned Income Credit (EIC) (see Earned income credit) Elderly or the disabled, Credit for the Elderly or the Disabled Excess withholding, Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Foreign tax, Foreign Tax Credit Health coverage, Health Coverage Tax Credit Lifetime learning (see Lifetime learning credit) Mortgage interest, Mortgage Interest Credit Nonrefundable credits, Nonrefundable Credits Plug-in electric drive motor vehicle, Plug-in Electric Drive Motor Vehicle Credit Prior year minimum tax (AMT), nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Qualified energy conservation bonds (see Credit to holders of tax credit bonds) Qualified school construction bonds (see Credit to holders of tax credit bonds) Qualified zone academy bonds (see Credit to holders of tax credit bonds) Refundable credits, Refundable Credits Residential energy, Residential Energy Credits Retirement savings contribution, Retirement Savings Contributions Credit (Saver's Credit) Cremation Not deductible as medical expense, Table 21-1. 1040 ez form 2013 Medical and Dental Expenses Checklist. 1040 ez form 2013 See Publication 502 for more information about these and other expenses. 1040 ez form 2013 Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. 1040 ez form 2013 Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. 1040 ez form 2013 Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. 1040 ez form 2013 Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. 1040 ez form 2013 D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. 1040 ez form 2013 , Disaster relief. 1040 ez form 2013 (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. 1040 ez form 2013 Medical expenses as part of settlement, Damages for Personal Injuries Dating your return, Signatures Daycare centers, You can use Form 1040A if all of the following apply. 1040 ez form 2013 , Childcare providers. 1040 ez form 2013 , Care outside your home. 1040 ez form 2013 (see also Child and dependent care credit) (see also Child care) De minimis benefits, De Minimis (Minimal) Benefits Deadlines (see Due dates) Death (see Decedents) Death benefits Accelerated, Accelerated Death Benefits, Exclusion for terminal illness. 1040 ez form 2013 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. 1040 ez form 2013 Death of dependent, Death or birth. 1040 ez form 2013 Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. 1040 ez form 2013 , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. 1040 ez form 2013 Paid by another, Debts paid for you. 1040 ez form 2013 Payoff of debt included in sales transaction, Debt paid off. 1040 ez form 2013 Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. 1040 ez form 2013 Refund offset against, Refunds. 1040 ez form 2013 , Offset against debts. 1040 ez form 2013 Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. 1040 ez form 2013 Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. 1040 ez form 2013 Due dates, Filing for a decedent. 1040 ez form 2013 Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. 1040 ez form 2013 Spouse's death, Spouse died during the year. 1040 ez form 2013 , Spouse died. 1040 ez form 2013 Standard deduction, Decedent's final return. 1040 ez form 2013 Transfer of property at death, Other property transactions. 1040 ez form 2013 Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. 1040 ez form 2013 Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. 1040 ez form 2013 , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. 1040 ez form 2013 , Meals and Incidental Expenses, Entertainment Expenses (see also Bad debts) (see also Capital losses) (see also Entertainment expenses) (see also Personal exemption) (see also Points) (see also Recovery of amounts previously deducted) (see also Standard deduction) Alimony, deductible by payer, How To Deduct Alimony Paid Casualty losses, Casualty and Theft Losses of Income-Producing Property (see Capital losses) Changing claim after filing, need to amend, Amended Returns and Claims for Refund Charitable contributions, Contributions, How To Report (see also Charitable contributions) Dental expenses (see Medical and dental expenses) Depreciation, Depreciation and section 179 deduction. 1040 ez form 2013 Educator expenses, Educator Expenses Estate, Excess Deductions of an Estate Fee-basis government officials, Special Rules Impairment-related work expenses, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. 1040 ez form 2013 Interest (see Interest payments) Investment expenses, Investment expenses. 1040 ez form 2013 IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. 1040 ez form 2013 Medical and Dental Expenses Checklist. 1040 ez form 2013 See Publication 502 for more information about these and other expenses. 1040 ez form 2013 Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. 1040 ez form 2013 (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. 1040 ez form 2013 Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. 1040 ez form 2013 Performing artists' expenses, Expenses of certain performing artists. 1040 ez form 2013 Prepaid insurance premiums, Prepaid insurance premiums. 1040 ez form 2013 Prescription medicines, Table 21-1. 1040 ez form 2013 Medical and Dental Expenses Checklist. 1040 ez form 2013 See Publication 502 for more information about these and other expenses. 1040 ez form 2013 Rental expenses, When to deduct. 1040 ez form 2013 Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. 1040 ez form 2013 Car expenses, Depreciation and section 179 deductions. 1040 ez form 2013 Self-employed persons Health insurance premiums, Health Insurance Costs for Self-Employed Persons Social security and railroad retirement benefits, Deductions Related to Your Benefits Standard deduction, Standard Deduction, Married persons who filed separate returns. 1040 ez form 2013 Stop-smoking programs, Table 21-1. 1040 ez form 2013 Medical and Dental Expenses Checklist. 1040 ez form 2013 See Publication 502 for more information about these and other expenses. 1040 ez form 2013 Student loan interest deduction (see Student loans) Theft loss, Casualty and Theft Losses of Income-Producing Property Transportation expenses (see Travel and transportation expenses) Union dues (see Labor unions) Work-related education, What Expenses Can Be Deducted Deeds Preparation costs for, Amounts charged for services. 1040 ez form 2013 Recording fees, basis to include, Real estate taxes. 1040 ez form 2013 Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. 1040 ez form 2013 Nonqualified plans, Nonqualified deferred compensation plans. 1040 ez form 2013 Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. 1040 ez form 2013 Delivery services, Private delivery services. 1040 ez form 2013 Business-related travel expense, Table 26-1. 1040 ez form 2013 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 1040 ez form 2013 Demutualization of life insurance companies, Demutualization of life insurance companies. 1040 ez form 2013 Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. 1040 ez form 2013 Medical and Dental Expenses Checklist. 1040 ez form 2013 See Publication 502 for more information about these and other expenses. 1040 ez form 2013 Dependent care Benefits, Dependent care benefits. 1040 ez form 2013 , Dependent Care Benefits Center, Dependent care center. 1040 ez form 2013 Credit for, Child and Dependent Care Credit Dependent taxpayer test, Dependent Taxpayer Test Dependents, Who Should File, You can use Form 1040A if all of the following apply. 1040 ez form 2013 , Exception for adopted child. 1040 ez form 2013 , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 1040 ez form 2013 (see also Child tax credit) Birth of, Death or birth. 1040 ez form 2013 Born and died within year, Exception. 1040 ez form 2013 , Born and died in 2013. 1040 ez form 2013 Death of, Death or birth. 1040 ez form 2013 Deceased dependent's medical and dental expenses, What if you pay medical expenses of a deceased spouse or dependent? Disabled dependent care expenses, deduction for, Disabled Dependent Care Expenses Exemption for, Exemptions for Dependents Filing requirements, Child's earnings. 1040 ez form 2013 Earned income, unearned income, and gross income levels (Table 1-2), Do I Have To File a Return? Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Medical and dental expenses, Dependent Qualifying child, Qualifying Child, Qualifying Child Qualifying relative, Qualifying Relative, Qualifying Child Social security number, Dependent's SSN. 1040 ez form 2013 Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). 1040 ez form 2013 , Taxpayer identification numbers for aliens. 1040 ez form 2013 Alien dependents, Born and died in 2013. 1040 ez form 2013 Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. 1040 ez form 2013 Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. 1040 ez form 2013 Deposits, Fees and deposits. 1040 ez form 2013 Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. 1040 ez form 2013 Depreciation Adjustment to basis for, Depreciation and section 179 deduction. 1040 ez form 2013 Cars, Depreciation and section 179 deductions. 1040 ez form 2013 Change of use of property, Basis for depreciation. 1040 ez form 2013 Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. 1040 ez form 2013 Form 4562 Rental property depreciation, Depreciation Home computer, Depreciation on Home Computer Property used in trade or business, as noncapital assets, Capital Assets and Noncapital Assets Real property Gain from disposition of property, Depreciation after May 6, 1997. 1040 ez form 2013 Land, no depreciation of, Land. 1040 ez form 2013 Rental property, Depreciation. 1040 ez form 2013 , Depreciation Designated Roth Account Defined. 1040 ez form 2013 , Designated Roth accounts. 1040 ez form 2013 Designated Roth account, Designated Roth accounts. 1040 ez form 2013 , Designated Roth accounts. 1040 ez form 2013 Destroyed records, Destroyed records. 1040 ez form 2013 Diaper service, Table 21-1. 1040 ez form 2013 Medical and Dental Expenses Checklist. 1040 ez form 2013 See Publication 502 for more information about these and other expenses. 1040 ez form 2013 Differential wage payments, Differential wage payments. 1040 ez form 2013 Differential wages Wages for reservists Military reserves, Differential wage payments. 1040 ez form 2013 Direct deposit of refunds, Refunds Directors' fees, Corporate director. 1040 ez form 2013 Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. 1040 ez form 2013 , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. 1040 ez form 2013 Armed forces, Disability. 1040 ez form 2013 Blind (see Blind persons) Cafeteria plans, Cafeteria plans. 1040 ez form 2013 Credit for (see Elderly or disabled, credit for) Dependent who is disabled, deduction for care expenses, Disabled Dependent Care Expenses Guide dogs, deductible as medical expense, Table 21-1. 1040 ez form 2013 Medical and Dental Expenses Checklist. 1040 ez form 2013 See Publication 502 for more information about these and other expenses. 1040 ez form 2013 Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. 1040 ez form 2013 Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. 1040 ez form 2013 Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. 1040 ez form 2013 Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. 1040 ez form 2013 Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. 1040 ez form 2013 Social security and railroad retirement benefits, deductions for, Disability payments. 1040 ez form 2013 Special school or home for, deductibility of medical expense, Table 21-1. 1040 ez form 2013 Medical and Dental Expenses Checklist. 1040 ez form 2013 See Publication 502 for more information about these and other expenses. 1040 ez form 2013 Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. 1040 ez form 2013 Workers' compensation, Workers' Compensation Disability Income, Disability income. 1040 ez form 2013 Disability benefits Earned income credit, Form 4029. 1040 ez form 2013 Disability insurance payments Earned income credit, Disability insurance payments. 1040 ez form 2013 Disability, permanent and total disability, Permanent and total disability. 1040 ez form 2013 Disabled Child, Permanently and totally disabled. 1040 ez form 2013 Dependent, Disabled dependent working at sheltered workshop. 1040 ez form 2013 Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. 1040 ez form 2013 , Disaster relief payments. 1040 ez form 2013 , Disaster relief. 1040 ez form 2013 (see also Terrorist attacks) Cash gifts to victims, Cash gifts. 1040 ez form 2013 Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. 1040 ez form 2013 Unemployment assistance, Types of unemployment compensation. 1040 ez form 2013 Employer's emergency disaster fund, Employer's emergency disaster fund. 1040 ez form 2013 Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. 1040 ez form 2013 Grants or payments, Disaster relief grants. 1040 ez form 2013 Replacement of lost or destroyed property, Disaster relief. 1040 ez form 2013 Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. 1040 ez form 2013 , Adjusted Basis Disclosure statement, Disclosure statement. 1040 ez form 2013 Discount, bonds and notes issued at, Original Issue Discount (OID) Discounted debt instruments Capital gain or loss, Discounted Debt Instruments Discounts Employee discounts, effect on basis, Bargain purchases. 1040 ez form 2013 Distributions, Eligible rollover distributions. 1040 ez form 2013 (see also Rollovers) Early (see Early withdrawal from deferred interest account) Liquidating distributions, Liquidating Distributions Lump sum (see Lump-sum distributions) Nondividend distributions, Nondividend Distributions Qualified charitable, Qualified charitable distributions (QCD). 1040 ez form 2013 Qualified reservist, Qualified reservist distributions. 1040 ez form 2013 Required minimum distributions, Required distributions. 1040 ez form 2013 , Required distributions. 1040 ez form 2013 , When Must You Withdraw IRA Assets? (Required Minimum Distributions) (see also Individual retirement arrangements (IRAs)) (see also Pensions) Return of capital, Nondividend Distributions District of Columbia First-time homebuyer credit, Decreases to basis. 1040 ez form 2013 Dividends, Dividends and Other Distributions, Form 1099-DIV. 1040 ez form 2013 , More information. 1040 ez form 2013 (see also Form 1099-DIV) Alaska Permanent Fund (see Alaska Permanent Fund dividends) As stock dividends and stock rights, Distributions of Stock and Stock Rights Backup withholding, Backup withholding. 1040 ez form 2013 Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. 1040 ez form 2013 Buying more stock with, Dividends Used to Buy More Stock Defined, Introduction Exempt-interest dividends, Other Distributions Expenses related to, deduction of, Expenses related to dividend income. 1040 ez form 2013 Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. 1040 ez form 2013 Insurance dividends, Dividends on insurance policies. 1040 ez form 2013 Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. 1040 ez form 2013 Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. 1040 ez form 2013 Qualified, Qualified Dividends, Qualified dividends. 1040 ez form 2013 Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. 1040 ez form 2013 Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. 1040 ez form 2013 Sold stock, Dividends on stock sold. 1040 ez form 2013 Stockholder debts when canceled as, Stockholder debt. 1040 ez form 2013 Veterans' insurance, Dividends on veterans' insurance. 1040 ez form 2013 Divorced parents, Children of divorced or separated parents (or parents who live apart). 1040 ez form 2013 , Applying this special rule to divorced or separated parents (or parents who live apart). 1040 ez form 2013 Divorced taxpayers, Alimony. 1040 ez form 2013 (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. 1040 ez form 2013 Child custody, Custodial parent and noncustodial parent. 1040 ez form 2013 Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. 1040 ez form 2013 Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. 1040 ez form 2013 , Divorced persons. 1040 ez form 2013 IRAs, Kay Bailey Hutchison Spousal IRA. 1040 ez form 2013 , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. 1040 ez form 2013 Mortgage interest, payment as alimony, Divorced or separated individuals. 1040 ez form 2013 Personal exemption, Divorced or separated spouse. 1040 ez form 2013 Real estate taxes, allocation of, Divorced individuals. 1040 ez form 2013 Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. 1040 ez form 2013 Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. 1040 ez form 2013 Domestic help Withholding, Household workers. 1040 ez form 2013 Domestic help, no exemption for, Housekeepers, maids, or servants. 1040 ez form 2013