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1040 Ez Instructions 2014

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1040 Ez Instructions 2014

1040 ez instructions 2014 11. 1040 ez instructions 2014   Employer-Provided Educational Assistance Table of Contents Introduction Working condition fringe benefit. 1040 ez instructions 2014 Introduction If you receive educational assistance benefits from your employer under an educational assistance program, you can exclude up to $5,250 of those benefits each year. 1040 ez instructions 2014 This means your employer should not include those benefits with your wages, tips, and other compensation shown in box 1 of your Form W-2. 1040 ez instructions 2014 This also means that you do not have to include the benefits on your income tax return. 1040 ez instructions 2014 You cannot use any of the tax-free education expenses paid for by your employer as the basis for any other deduction or credit, including the American opportunity credit and lifetime learning credit. 1040 ez instructions 2014 Educational assistance program. 1040 ez instructions 2014   To qualify as an educational assistance program, the plan must be written and must meet certain other requirements. 1040 ez instructions 2014 Your employer can tell you whether there is a qualified program where you work. 1040 ez instructions 2014 Educational assistance benefits. 1040 ez instructions 2014   Tax-free educational assistance benefits include payments for tuition, fees and similar expenses, books, supplies, and equipment. 1040 ez instructions 2014 Education generally includes any form of instruction or training that improves or develops your capabilities. 1040 ez instructions 2014 The payments do not have to be for work-related courses or courses that are part of a degree program. 1040 ez instructions 2014   Educational assistance benefits do not include payments for the following items. 1040 ez instructions 2014 Meals, lodging, or transportation. 1040 ez instructions 2014 Tools or supplies (other than textbooks) that you can keep after completing the course of instruction. 1040 ez instructions 2014 Courses involving sports, games, or hobbies unless they: Have a reasonable relationship to the business of your employer, or Are required as part of a degree program. 1040 ez instructions 2014 Benefits over $5,250. 1040 ez instructions 2014   If your employer pays more than $5,250 in educational assistance benefits for you during the year, you must generally pay tax on the amount over $5,250. 1040 ez instructions 2014 Your employer should include in your wages (Form W-2, box 1) the amount that you must include in income. 1040 ez instructions 2014 Working condition fringe benefit. 1040 ez instructions 2014    However, if the benefits over $5,250 also qualify as a working condition fringe benefit, your employer does not have to include them in your wages. 1040 ez instructions 2014 A working condition fringe benefit is a benefit which, had you paid for it, you could deduct as an employee business expense. 1040 ez instructions 2014 For more information on working condition fringe benefits, see Working Condition Benefits in chapter 2 of Publication 15-B, Employer's Tax Guide to Fringe Benefits. 1040 ez instructions 2014 Prev  Up  Next   Home   More Online Publications
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Understanding your CP12A Notice

We made changes to correct the Earned Income Credit (EIC) claimed on your tax return.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Review the notice, and compare our changes to the information on your tax return.
  • If you agree with the changes we made, do nothing; you should receive a refund check in 4-6 weeks, as long as you don't owe other tax or debts we're required to collect.
  • If you don't agree, call 1-800-829-8374 to review your account or contact us by mail. Include any correspondence or documentation.

You may want to...


Answers to Common Questions

How can I find out what caused my tax return to change?
Please contact us at the toll free number listed on the top right corner of your notice for specific information concerning your tax return.

What should I do if I disagree with the changes you made?
If you disagree, contact us at the toll free number listed on the top right corner of your notice.

If you contact us in writing within 60 days of the date of this notice, we'll reverse the changes we made to your account. However, if you're unable to provide us with additional information that justifies the reversal and we believe the reversal is in error, we'll forward your case to examination for audit. This step gives you formal appeal rights, including the right to appeal our decision in court. After we forward your case, the audit staff will contact you within five to six weeks to fully explain the audit process and your rights. If you don't contact us within the 60 day period, you'll lose your right to appeal our decision before payment of tax.

My child is turning 18 this year. Can I still get the Additional Child Tax Credit?
No. Your child must be under the age of 17 at the end of 2010 to qualify for both the Child Tax Credit and the Additional Child Tax Credit.


Tips for next year

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 19-Feb-2014

The 1040 Ez Instructions 2014

1040 ez instructions 2014 Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 1040 ez instructions 2014 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 instructions 2014 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 instructions 2014 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. 1040 ez instructions 2014 60 day rule, Time limit for making a rollover contribution. 1040 ez instructions 2014 70 rule, Age 70½ rule. 1040 ez instructions 2014 , Nonresident alien spouse. 1040 ez instructions 2014 A Abandonment of home, Abandonment. 1040 ez instructions 2014 Abortion Deductibility as medical expense, Table 21-1. 1040 ez instructions 2014 Medical and Dental Expenses Checklist. 1040 ez instructions 2014 See Publication 502 for more information about these and other expenses. 1040 ez instructions 2014 Abroad, citizens traveling or working, Employees of foreign governments or international organizations. 1040 ez instructions 2014 , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. 1040 ez instructions 2014 S. 1040 ez instructions 2014 ) (see also Foreign employment) Absence, temporary, Temporary absences. 1040 ez instructions 2014 , Temporary absences. 1040 ez instructions 2014 Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. 1040 ez instructions 2014 Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. 1040 ez instructions 2014 Long-term care, Long-term care coverage. 1040 ez instructions 2014 , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. 1040 ez instructions 2014 Accidents, car, Deductible losses. 1040 ez instructions 2014 Value determination, Car value. 1040 ez instructions 2014 Willful negligence or intentional act as cause, Nondeductible losses. 1040 ez instructions 2014 Accountable plans for employee reimbursements, Accountable Plans, Related to employer. 1040 ez instructions 2014 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 instructions 2014 Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. 1040 ez instructions 2014 Change in, standard deduction not allowed, Persons not eligible for the standard deduction. 1040 ez instructions 2014 Fiscal year, Accounting Periods, Fiscal year taxpayers. 1040 ez instructions 2014 , Fiscal Years Fringe benefits, Accounting period. 1040 ez instructions 2014 Accrual method taxpayers, Accrual method. 1040 ez instructions 2014 Taxes paid during tax year, deduction of, You must pay the tax during your tax year. 1040 ez instructions 2014 Accumulation distribution of trusts Tax on, Other taxes. 1040 ez instructions 2014 Accuracy-related penalties, Accuracy-related penalty. 1040 ez instructions 2014 Acknowledgment, Acknowledgment. 1040 ez instructions 2014 Activities not for profit, Activity not for profit. 1040 ez instructions 2014 Address, Name and Address Change of, Change of Address Foreign, Foreign address. 1040 ez instructions 2014 P. 1040 ez instructions 2014 O. 1040 ez instructions 2014 box, P. 1040 ez instructions 2014 O. 1040 ez instructions 2014 box. 1040 ez instructions 2014 Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. 1040 ez instructions 2014 Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. 1040 ez instructions 2014 Easements, Easements. 1040 ez instructions 2014 Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. 1040 ez instructions 2014 Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. 1040 ez instructions 2014 Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. 1040 ez instructions 2014 Sales of property, Adjusted basis. 1040 ez instructions 2014 Section 179 deduction, Depreciation and section 179 deduction. 1040 ez instructions 2014 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 instructions 2014 Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. 1040 ez instructions 2014 , Adopted child. 1040 ez instructions 2014 , Adopted child. 1040 ez instructions 2014 , Taxpayer identification numbers for adoptees. 1040 ez instructions 2014 Earned income credit, Adopted child. 1040 ez instructions 2014 Adoption, Adoption Credit, Child with special needs. 1040 ez instructions 2014 ATIN, Adoption taxpayer identification number (ATIN). 1040 ez instructions 2014 , Adoption taxpayer identification number (ATIN). 1040 ez instructions 2014 Child tax credit, Adopted child. 1040 ez instructions 2014 (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. 1040 ez instructions 2014 Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. 1040 ez instructions 2014 Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. 1040 ez instructions 2014 No charitable deduction for, Personal Expenses Foreign child, Foreign child. 1040 ez instructions 2014 Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). 1040 ez instructions 2014 , Taxpayer identification numbers for aliens. 1040 ez instructions 2014 Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). 1040 ez instructions 2014 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 instructions 2014 Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. 1040 ez instructions 2014 Distribution prior to age 59, Age 59½ rule. 1040 ez instructions 2014 Distribution required at age 70, IRA owners. 1040 ez instructions 2014 , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. 1040 ez instructions 2014 Retirement plan recipients over age 75, Who must use the General Rule. 1040 ez instructions 2014 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 instructions 2014 (see also Fiduciaries) Income paid to, Payment to an agent. 1040 ez instructions 2014 Signing return, When someone can sign for you. 1040 ez instructions 2014 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 instructions 2014 Airline club dues Not entertainment expenses, Club dues and membership fees. 1040 ez instructions 2014 Airplanes, donations of, Cars, boats, and airplanes. 1040 ez instructions 2014 Airport transportation Business-related travel expense, Table 26-1. 1040 ez instructions 2014 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 1040 ez instructions 2014 Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. 1040 ez instructions 2014 Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. 1040 ez instructions 2014 Child's dividends, Child's Alaska Permanent Fund dividends. 1040 ez instructions 2014 Income from, You can use Form 1040EZ if all of the following apply. 1040 ez instructions 2014 , You can use Form 1040A if all of the following apply. 1040 ez instructions 2014 , Alaska Permanent Fund dividends. 1040 ez instructions 2014 Investment income not to include, Investment income. 1040 ez instructions 2014 Alaska Unemployment Compensation Fund, Contributions to state benefit funds. 1040 ez instructions 2014 Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. 1040 ez instructions 2014 Medical and Dental Expenses Checklist. 1040 ez instructions 2014 See Publication 502 for more information about these and other expenses. 1040 ez instructions 2014 Alcoholic beverages IRA prohibited transactions in, Collectibles. 1040 ez instructions 2014 Aliens, Individual taxpayer identification number (ITIN) for aliens. 1040 ez instructions 2014 , Not earned income. 1040 ez instructions 2014 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 instructions 2014 , Payments not alimony. 1040 ez instructions 2014 , Payments to a third party. 1040 ez instructions 2014 , Life insurance premiums. 1040 ez instructions 2014 , Payments for jointly-owned home. 1040 ez instructions 2014 , Mortgage payments. 1040 ez instructions 2014 , Taxes and insurance. 1040 ez instructions 2014 , Other payments to a third party. 1040 ez instructions 2014 , Instruments Executed After 1984, Exception for instruments executed before 1985. 1040 ez instructions 2014 , Alimony requirements. 1040 ez instructions 2014 , Cash payment requirement. 1040 ez instructions 2014 , Payments to a third party. 1040 ez instructions 2014 , Payments designated as not alimony. 1040 ez instructions 2014 , Spouses cannot be members of the same household. 1040 ez instructions 2014 , Liability for payments after death of recipient spouse. 1040 ez instructions 2014 , Substitute payments. 1040 ez instructions 2014 , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. 1040 ez instructions 2014 , Deducting the recapture. 1040 ez instructions 2014 Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. 1040 ez instructions 2014 Reporting of income, Alimony. 1040 ez instructions 2014 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 instructions 2014 Exempt-interest dividends, Alternative minimum tax treatment. 1040 ez instructions 2014 Filing requirements (Table 1-3), Figuring tax. 1040 ez instructions 2014 Incentive stock option, You can use Form 1040A if all of the following apply. 1040 ez instructions 2014 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 instructions 2014 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 instructions 2014 , Filing Form 1040X. 1040 ez instructions 2014 (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. 1040 ez instructions 2014 Standard deduction, change to itemized deductions, Changing your mind. 1040 ez instructions 2014 American citizens abroad, U. 1040 ez instructions 2014 S. 1040 ez instructions 2014 Citizens and Resident Aliens Living Abroad (see also Citizens outside U. 1040 ez instructions 2014 S. 1040 ez instructions 2014 ) 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 instructions 2014 S. 1040 ez instructions 2014 Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. 1040 ez instructions 2014 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 instructions 2014 Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. 1040 ez instructions 2014 , Additional exceptions for nonqualified annuity contracts. 1040 ez instructions 2014 Estimated tax, Withholding and estimated tax. 1040 ez instructions 2014 Exclusion limit, Exclusion limit. 1040 ez instructions 2014 General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. 1040 ez instructions 2014 Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. 1040 ez instructions 2014 Purchased annuities, Purchased annuities. 1040 ez instructions 2014 Survivor's annuity, Survivors of retirees. 1040 ez instructions 2014 Guaranteed payments, Guaranteed payments. 1040 ez instructions 2014 IRAs as, Kinds of traditional IRAs. 1040 ez instructions 2014 Joint return, Joint return. 1040 ez instructions 2014 Loans from plan, Loans. 1040 ez instructions 2014 Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. 1040 ez instructions 2014 , More than one annuity. 1040 ez instructions 2014 Partly taxable payments, Partly taxable payments. 1040 ez instructions 2014 Purchased annuities, Purchased annuities. 1040 ez instructions 2014 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 instructions 2014 Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. 1040 ez instructions 2014 Worksheet for computation, How to use the Simplified Method. 1040 ez instructions 2014 Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. 1040 ez instructions 2014 Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. 1040 ez instructions 2014 , Pensions and Annuities, Withholding and estimated tax. 1040 ez instructions 2014 Annulled marriages Filing status, Annulled marriages. 1040 ez instructions 2014 Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. 1040 ez instructions 2014 Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. 1040 ez instructions 2014 Real estate transactions, when required by lender, Settlement costs. 1040 ez instructions 2014 Appraisals Casualty or theft losses, Appraisal. 1040 ez instructions 2014 , Costs of photographs and appraisals. 1040 ez instructions 2014 Archer MSAs, Medical savings accounts (MSAs). 1040 ez instructions 2014 Contributions, Archer MSA contributions. 1040 ez instructions 2014 Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. 1040 ez instructions 2014 Medical and Dental Expenses Checklist. 1040 ez instructions 2014 See Publication 502 for more information about these and other expenses. 1040 ez instructions 2014 Armed forces, Types of Qualified Organizations, Table 24-1. 1040 ez instructions 2014 Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. 1040 ez instructions 2014 (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 instructions 2014 Dependency allotments, Armed Forces dependency allotments. 1040 ez instructions 2014 Disability pay, Disability. 1040 ez instructions 2014 Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. 1040 ez instructions 2014 Military, Military uniforms. 1040 ez instructions 2014 Military quarters allotments, Tax-exempt military quarters allowances. 1040 ez instructions 2014 Naval officers on permanent duty aboard ship, Members of the Armed Forces. 1040 ez instructions 2014 Permanent duty overseas, Members of the Armed Forces. 1040 ez instructions 2014 Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. 1040 ez instructions 2014 , Ministers' and military housing allowance. 1040 ez instructions 2014 Rehabilitative program payments, Veterans' benefits. 1040 ez instructions 2014 Reserves, Armed Forces reservists traveling more than 100 miles from home. 1040 ez instructions 2014 Retirees' pay Taxable income, Military retirement pay. 1040 ez instructions 2014 Uniforms, Military uniforms. 1040 ez instructions 2014 Wages, Military Armed Forces Retiree's pay withholding, Military retirees. 1040 ez instructions 2014 Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. 1040 ez instructions 2014 Capital gains or losses from sale or trade of, Investment interest deducted. 1040 ez instructions 2014 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 instructions 2014 Fees not included in basis, Settlement costs. 1040 ez instructions 2014 At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. 1040 ez instructions 2014 ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). 1040 ez instructions 2014 Attachment of wages, Garnisheed wages. 1040 ez instructions 2014 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 instructions 2014 Title to property, for preparation, filing, etc. 1040 ez instructions 2014 , Settlement costs. 1040 ez instructions 2014 Audits Travel expense records, If your return is examined. 1040 ez instructions 2014 Auto insurance Medical expenses covered by, not deductible, Table 21-1. 1040 ez instructions 2014 Medical and Dental Expenses Checklist. 1040 ez instructions 2014 See Publication 502 for more information about these and other expenses. 1040 ez instructions 2014 Automatic extension of time to file, Automatic Extension, When to file. 1040 ez instructions 2014 Form 4868, E-file options. 1040 ez instructions 2014 Automatic investment services Holding period, determination of, Automatic investment service. 1040 ez instructions 2014 Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. 1040 ez instructions 2014 Back pay, award for, Back pay awards. 1040 ez instructions 2014 Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. 1040 ez instructions 2014 Backup withholding, Backup Withholding, Backup withholding. 1040 ez instructions 2014 , Backup withholding. 1040 ez instructions 2014 Dividend income, Backup withholding. 1040 ez instructions 2014 , Reporting tax withheld. 1040 ez instructions 2014 Penalties, Penalties. 1040 ez instructions 2014 Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. 1040 ez instructions 2014 Reporting on Schedule D (Form 1040), How to report. 1040 ez instructions 2014 Claim for refund, Exceptions for special types of refunds. 1040 ez instructions 2014 , Filing a claim for refund. 1040 ez instructions 2014 Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. 1040 ez instructions 2014 Short-term capital loss, How to report bad debts. 1040 ez instructions 2014 When deductible, When deductible. 1040 ez instructions 2014 Baggage Business-related travel expense, Table 26-1. 1040 ez instructions 2014 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 1040 ez instructions 2014 Balance due, Refund or balance due. 1040 ez instructions 2014 Bankruptcy Canceled debt not deemed to be income, Excluded debt. 1040 ez instructions 2014 Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. 1040 ez instructions 2014 Banks Automatic investment service, determination of holding period, Automatic investment service. 1040 ez instructions 2014 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 instructions 2014 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 instructions 2014 Basis of purchase, Bargain purchases. 1040 ez instructions 2014 Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. 1040 ez instructions 2014 Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. 1040 ez instructions 2014 Bargain purchases, Bargain purchases. 1040 ez instructions 2014 Bonds, Stocks and Bonds, Bond premium. 1040 ez instructions 2014 Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 1040 ez instructions 2014 , Partly taxable. 1040 ez instructions 2014 Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. 1040 ez instructions 2014 Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. 1040 ez instructions 2014 Other than cost, Basis Other Than Cost, Tax-exempt obligations. 1040 ez instructions 2014 , No gain or loss. 1040 ez instructions 2014 Points not to be included, Settlement costs. 1040 ez instructions 2014 , Points. 1040 ez instructions 2014 Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. 1040 ez instructions 2014 Stock or stock rights, Basis. 1040 ez instructions 2014 Tax-exempt obligations Bonds, Tax-exempt obligations. 1040 ez instructions 2014 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 instructions 2014 Beneficiaries, Beneficiary of an estate or trust. 1040 ez instructions 2014 , Rollover by surviving spouse. 1040 ez instructions 2014 , Estate and trust income. 1040 ez instructions 2014 , Losses. 1040 ez instructions 2014 (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. 1040 ez instructions 2014 , Losses. 1040 ez instructions 2014 , Gifts and inheritances. 1040 ez instructions 2014 , Income from property received as a gift. 1040 ez instructions 2014 (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. 1040 ez instructions 2014 Bingo, Table 24-1. 1040 ez instructions 2014 Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. 1040 ez instructions 2014 Medical and Dental Expenses Checklist. 1040 ez instructions 2014 See Publication 502 for more information about these and other expenses. 1040 ez instructions 2014 Birth of child, Death or birth of child. 1040 ez instructions 2014 Head of household, qualifying person to file as, Death or birth. 1040 ez instructions 2014 , Death or birth. 1040 ez instructions 2014 Social security number to be obtained, Born and died in 2013. 1040 ez instructions 2014 Birth of dependent, Death or birth. 1040 ez instructions 2014 Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. 1040 ez instructions 2014 Guide dogs, deductible as medical expense, Table 21-1. 1040 ez instructions 2014 Medical and Dental Expenses Checklist. 1040 ez instructions 2014 See Publication 502 for more information about these and other expenses. 1040 ez instructions 2014 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 instructions 2014 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 instructions 2014 Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 1040 ez instructions 2014 Donations of, Cars, boats, and airplanes. 1040 ez instructions 2014 Body scan, Table 21-1. 1040 ez instructions 2014 Medical and Dental Expenses Checklist. 1040 ez instructions 2014 See Publication 502 for more information about these and other expenses. 1040 ez instructions 2014 Bona fide business purpose Travel expenses, Bona fide business purpose. 1040 ez instructions 2014 Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. 1040 ez instructions 2014 , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. 1040 ez instructions 2014 Convertible bonds, Convertible stocks and bonds. 1040 ez instructions 2014 Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. 1040 ez instructions 2014 Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. 1040 ez instructions 2014 Retirement of, Retirement bonds. 1040 ez instructions 2014 , Redemption or retirement of bonds. 1040 ez instructions 2014 Sale of, Bonds Sold Between Interest Dates Savings, U. 1040 ez instructions 2014 S. 1040 ez instructions 2014 Savings Bonds, Series HH bonds. 1040 ez instructions 2014 , Series EE and series I bonds. 1040 ez instructions 2014 Sold at premium, computation of adjusted basis, Bond premium. 1040 ez instructions 2014 State or local government, tax-exempt, Tax-exempt state and local government bonds. 1040 ez instructions 2014 Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. 1040 ez instructions 2014 , Employee awards or bonuses. 1040 ez instructions 2014 Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. 1040 ez instructions 2014 Borrowed funds, Loans. 1040 ez instructions 2014 , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. 1040 ez instructions 2014 Bottled water, Table 21-1. 1040 ez instructions 2014 Medical and Dental Expenses Checklist. 1040 ez instructions 2014 See Publication 502 for more information about these and other expenses. 1040 ez instructions 2014 Boy Scouts Charitable contributions to, Examples. 1040 ez instructions 2014 , Table 24-1. 1040 ez instructions 2014 Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. 1040 ez instructions 2014 Medical and Dental Expenses Checklist. 1040 ez instructions 2014 See Publication 502 for more information about these and other expenses. 1040 ez instructions 2014 Breach of contract Damages as income, Court awards and damages. 1040 ez instructions 2014 employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. 1040 ez instructions 2014 Medical and Dental Expenses Checklist. 1040 ez instructions 2014 See Publication 502 for more information about these and other expenses. 1040 ez instructions 2014 Bribes, Bribes. 1040 ez instructions 2014 , 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 instructions 2014 , Brokers' commissions. 1040 ez instructions 2014 Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. 1040 ez instructions 2014 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 instructions 2014 Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. 1040 ez instructions 2014 Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. 1040 ez instructions 2014 , Allowances and reimbursements. 1040 ez instructions 2014 Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. 1040 ez instructions 2014 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 instructions 2014 Basis for depreciation, Basis for depreciation. 1040 ez instructions 2014 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 instructions 2014 Business tax credits Claim for refund, Exceptions for special types of refunds. 1040 ez instructions 2014 Business use of home, Home Office C Cafeteria plans, Cafeteria plans. 1040 ez instructions 2014 Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. 1040 ez instructions 2014 Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. 1040 ez instructions 2014 Campaign contributions, Campaign contributions. 1040 ez instructions 2014 , Table 24-1. 1040 ez instructions 2014 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 instructions 2014 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 instructions 2014 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. 1040 ez instructions 2014 Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. 1040 ez instructions 2014 Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. 1040 ez instructions 2014 , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. 1040 ez instructions 2014 Carryover of, Long-term gains and losses. 1040 ez instructions 2014 , Capital loss carryover. 1040 ez instructions 2014 Worksheet, Figuring your carryover. 1040 ez instructions 2014 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 instructions 2014 , Capital gain distributions and qualified dividends. 1040 ez instructions 2014 Collectibles, Investment interest deducted. 1040 ez instructions 2014 Deductions, Capital Losses Limit on, Limit on deduction. 1040 ez instructions 2014 Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. 1040 ez instructions 2014 , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. 1040 ez instructions 2014 Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. 1040 ez instructions 2014 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 instructions 2014 , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. 1040 ez instructions 2014 Net long-term capital loss, Long-term gains and losses. 1040 ez instructions 2014 Sale of personal items, Sale of personal items. 1040 ez instructions 2014 Sale or trade of property held more than 1 year, Long-term or short-term. 1040 ez instructions 2014 , Long-term gains and losses. 1040 ez instructions 2014 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 instructions 2014 State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. 1040 ez instructions 2014 Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. 1040 ez instructions 2014 Total net loss, Total net gain or loss. 1040 ez instructions 2014 Undistributed gains, Long-term gains and losses. 1040 ez instructions 2014 Credit for tax on, Undistributed capital gains of mutual funds and REITs. 1040 ez instructions 2014 , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. 1040 ez instructions 2014 Car pools, Car pools. 1040 ez instructions 2014 , Car pools. 1040 ez instructions 2014 Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. 1040 ez instructions 2014 Carryovers Capital loss, Long-term gains and losses. 1040 ez instructions 2014 , Capital loss carryover. 1040 ez instructions 2014 Worksheet, Figuring your carryover. 1040 ez instructions 2014 Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. 1040 ez instructions 2014 , 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 instructions 2014 Value determination, Car value. 1040 ez instructions 2014 Willful negligence or intentional act as cause, Nondeductible losses. 1040 ez instructions 2014 Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. 1040 ez instructions 2014 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 instructions 2014 Books to determine fair market value, Car value. 1040 ez instructions 2014 Business and personal use, allocation between, Business and personal use. 1040 ez instructions 2014 , Separating expenses. 1040 ez instructions 2014 Business-related travel expenses, Table 26-1. 1040 ez instructions 2014 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 1040 ez instructions 2014 Car pools, Car pools. 1040 ez instructions 2014 Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 1040 ez instructions 2014 Charitable organization service, use for, Car expenses. 1040 ez instructions 2014 Depreciation, Depreciation and section 179 deductions. 1040 ez instructions 2014 Donations of, Cars, boats, and airplanes. 1040 ez instructions 2014 Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). 1040 ez instructions 2014 Form 2106 or 2106-EZ, how to fill out, Car expenses. 1040 ez instructions 2014 Hauling tools or instruments, Hauling tools or instruments. 1040 ez instructions 2014 Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. 1040 ez instructions 2014 Medical transportation, Table 21-1. 1040 ez instructions 2014 Medical and Dental Expenses Checklist. 1040 ez instructions 2014 See Publication 502 for more information about these and other expenses. 1040 ez instructions 2014 , Transportation, Car expenses. 1040 ez instructions 2014 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 instructions 2014 Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. 1040 ez instructions 2014 Work-related education, transportation for, Using your car. 1040 ez instructions 2014 Cash Dividends paid as, Introduction Rebates, Cash rebates. 1040 ez instructions 2014 Sales of property for, Payment of cash. 1040 ez instructions 2014 Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. 1040 ez instructions 2014 Bad debts, Basis in bad debt required. 1040 ez instructions 2014 Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. 1040 ez instructions 2014 Taxes paid during tax year, deduction of, You must pay the tax during your tax year. 1040 ez instructions 2014 Worthless securities and negotiable promissory notes, Worthless securities. 1040 ez instructions 2014 Cash rebates, Cash rebates. 1040 ez instructions 2014 Casualties, Home destroyed or condemned. 1040 ez instructions 2014 Casualty insurance Premiums not in property basis, Settlement costs. 1040 ez instructions 2014 Reimbursements from, Casualty insurance and other reimbursements. 1040 ez instructions 2014 Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). 1040 ez instructions 2014 , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. 1040 ez instructions 2014 , Involuntary Conversions, Adjusted Basis, Adjustments to basis. 1040 ez instructions 2014 Amount of loss, Figuring a Loss Appraisals, Appraisal. 1040 ez instructions 2014 , Costs of photographs and appraisals. 1040 ez instructions 2014 Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. 1040 ez instructions 2014 Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. 1040 ez instructions 2014 Photographs and appraisals, Costs of photographs and appraisals. 1040 ez instructions 2014 Deductible losses, Deductible losses. 1040 ez instructions 2014 $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. 1040 ez instructions 2014 Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. 1040 ez instructions 2014 Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. 1040 ez instructions 2014 , Disaster relief. 1040 ez instructions 2014 (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. 1040 ez instructions 2014 Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. 1040 ez instructions 2014 Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). 1040 ez instructions 2014 Nondeductible losses, Deductible losses. 1040 ez instructions 2014 Proof of loss, Casualty loss proof. 1040 ez instructions 2014 Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. 1040 ez instructions 2014 Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. 1040 ez instructions 2014 , 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 instructions 2014 Certificates of deposit (CDs), Certificates of deposit (CDs). 1040 ez instructions 2014 , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. 1040 ez instructions 2014 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. 1040 ez instructions 2014 Change of address, Change of Address Change of name, Name change. 1040 ez instructions 2014 , Name changed. 1040 ez instructions 2014 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 instructions 2014 Examples of Charitable Contributions—A Quick Check, Token items. 1040 ez instructions 2014 , Written statement. 1040 ez instructions 2014 , 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 instructions 2014 , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. 1040 ez instructions 2014 , Capital gain property. 1040 ez instructions 2014 , Amount of deduction — general rule. 1040 ez instructions 2014 , Bargain sales. 1040 ez instructions 2014 , When To Deduct, Time of making contribution. 1040 ez instructions 2014 , Noncash Contributions, Additional records. 1040 ez instructions 2014 , 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 instructions 2014 Charity benefit events Deduction amount for charitable contributions, Charity benefit events. 1040 ez instructions 2014 Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. 1040 ez instructions 2014 Checks As charitable contributions, Checks. 1040 ez instructions 2014 Canceled checks as evidence of travel expenses, Canceled check. 1040 ez instructions 2014 Constructive receipt of, Check received or available. 1040 ez instructions 2014 Child Foster child, Rule 10. 1040 ez instructions 2014 You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. 1040 ez instructions 2014 You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. 1040 ez instructions 2014 Child and dependent care credit, You can use Form 1040A if all of the following apply. 1040 ez instructions 2014 Due diligence, Getting the information. 1040 ez instructions 2014 Earned income, Earned income. 1040 ez instructions 2014 Full-time student, Rule for student-spouse or spouse not able to care for self. 1040 ez instructions 2014 Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. 1040 ez instructions 2014 Child care, You can use Form 1040A if all of the following apply. 1040 ez instructions 2014 Babysitting, Babysitting. 1040 ez instructions 2014 Care providers, Childcare providers. 1040 ez instructions 2014 Expenses, Child care expenses. 1040 ez instructions 2014 Nursing care for healthy baby, not deductible as medical expense, Table 21-1. 1040 ez instructions 2014 Medical and Dental Expenses Checklist. 1040 ez instructions 2014 See Publication 502 for more information about these and other expenses. 1040 ez instructions 2014 Child custody, Custodial parent and noncustodial parent. 1040 ez instructions 2014 Child support, Child support payments. 1040 ez instructions 2014 Alimony, difference from, Payments not alimony. 1040 ez instructions 2014 , Alimony requirements. 1040 ez instructions 2014 , Child support. 1040 ez instructions 2014 Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. 1040 ez instructions 2014 , Child tax credit. 1040 ez instructions 2014 , 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 instructions 2014 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 instructions 2014 Birth of child Head of household, qualifying person to file as, Death or birth. 1040 ez instructions 2014 , Death or birth. 1040 ez instructions 2014 Social security number to be obtained, Born and died in 2013. 1040 ez instructions 2014 Care providers, Childcare providers. 1040 ez instructions 2014 (see also Child care) Child's tax, figuring of, Step 3. 1040 ez instructions 2014 Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. 1040 ez instructions 2014 Credit for, Who Should File, You can use Form 1040A if all of the following apply. 1040 ez instructions 2014 (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. 1040 ez instructions 2014 Death of child Head of household, qualifying person to file as, Death or birth. 1040 ez instructions 2014 , Death or birth. 1040 ez instructions 2014 Deductions, Line 2 (deductions). 1040 ez instructions 2014 Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. 1040 ez instructions 2014 Filing requirements, Child's earnings. 1040 ez instructions 2014 As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. 1040 ez instructions 2014 , Income from property received as a gift. 1040 ez instructions 2014 Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. 1040 ez instructions 2014 Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. 1040 ez instructions 2014 Investment income of, Tax on unearned income of certain children. 1040 ez instructions 2014 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 instructions 2014 Kidnapped, Kidnapped child. 1040 ez instructions 2014 , Kidnapped child. 1040 ez instructions 2014 Net unearned income, figuring of, Step 1. 1040 ez instructions 2014 Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. 1040 ez instructions 2014 Property received as gift, income from, Income from property received as a gift. 1040 ez instructions 2014 Signing return, parent for child, Spouse unable to sign. 1040 ez instructions 2014 Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. 1040 ez instructions 2014 Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. 1040 ez instructions 2014 Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. 1040 ez instructions 2014 Unearned income of, Tax on unearned income of certain children. 1040 ez instructions 2014 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 instructions 2014 Unearned income defined, Unearned income defined. 1040 ez instructions 2014 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 instructions 2014 Churches, temples, etc. 1040 ez instructions 2014 Charitable contributions to, Examples. 1040 ez instructions 2014 , Table 24-1. 1040 ez instructions 2014 Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. 1040 ez instructions 2014 Citizen or resident test, Citizen or Resident Test Citizens outside U. 1040 ez instructions 2014 S. 1040 ez instructions 2014 Business travel outside U. 1040 ez instructions 2014 S. 1040 ez instructions 2014 , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. 1040 ez instructions 2014 Standard meal allowance, Standard meal allowance for areas outside the continental United States. 1040 ez instructions 2014 Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. 1040 ez instructions 2014 S. 1040 ez instructions 2014 Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. 1040 ez instructions 2014 Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. 1040 ez instructions 2014 Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. 1040 ez instructions 2014 Civil service retirement benefits, Civil service retirement benefits. 1040 ez instructions 2014 Civil suits, Court awards and damages. 1040 ez instructions 2014 (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. 1040 ez instructions 2014 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 instructions 2014 , Ministers' and military housing allowance. 1040 ez instructions 2014 Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. 1040 ez instructions 2014 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 instructions 2014 Closing costs Real property transactions, Settlement costs. 1040 ez instructions 2014 Sale of home, Settlement fees or closing costs. 1040 ez instructions 2014 Clothing Military, Military uniforms. 1040 ez instructions 2014 Moth damage, not casualty loss, Progressive deterioration. 1040 ez instructions 2014 Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. 1040 ez instructions 2014 Used clothing, charitable deduction for fair market value, Used clothing and household items. 1040 ez instructions 2014 work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. 1040 ez instructions 2014 Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. 1040 ez instructions 2014 Coal and iron ore, Coal and iron ore. 1040 ez instructions 2014 Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. 1040 ez instructions 2014 Gains or losses from sale or trade of, Investment interest deducted. 1040 ez instructions 2014 IRA investment in, Investment in Collectibles, Exception. 1040 ez instructions 2014 College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. 1040 ez instructions 2014 , Table 24-1. 1040 ez instructions 2014 Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. 1040 ez instructions 2014 Education costs, Qualified tuition programs (QTPs). 1040 ez instructions 2014 (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 instructions 2014 Commission drivers Deduction of expenses, Statutory employees. 1040 ez instructions 2014 Commissions, Supplemental Wages Advance, Advance commissions and other earnings. 1040 ez instructions 2014 IRAs with brokers, Brokers' commissions. 1040 ez instructions 2014 , Brokers' commissions. 1040 ez instructions 2014 Property basis to include when buyer pays, Settlement costs. 1040 ez instructions 2014 Sharing of (kickbacks), Kickbacks. 1040 ez instructions 2014 Unearned, deduction for repayment of, Advance commissions and other earnings. 1040 ez instructions 2014 Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. 1040 ez instructions 2014 Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. 1040 ez instructions 2014 , Community property. 1040 ez instructions 2014 Alimony, difference from, Payments not alimony. 1040 ez instructions 2014 IRAs, Community property laws. 1040 ez instructions 2014 Married filing separately, Community property states. 1040 ez instructions 2014 Medical and dental expenses, Community property states. 1040 ez instructions 2014 Commuting expenses, Commuting expenses. 1040 ez instructions 2014 , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. 1040 ez instructions 2014 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 instructions 2014 Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. 1040 ez instructions 2014 Unemployment, Unemployment compensation. 1040 ez instructions 2014 Computation of tax, Computations Equal amounts, Equal amounts. 1040 ez instructions 2014 Negative amounts, Negative amounts. 1040 ez instructions 2014 Rounding off dollars, Rounding off dollars. 1040 ez instructions 2014 Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. 1040 ez instructions 2014 , Condemnations. 1040 ez instructions 2014 Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. 1040 ez instructions 2014 Period of ownership and use, Previous home destroyed or condemned. 1040 ez instructions 2014 Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. 1040 ez instructions 2014 Constructive receipt of income, Constructive receipt. 1040 ez instructions 2014 , Payment to an agent. 1040 ez instructions 2014 , Constructive receipt. 1040 ez instructions 2014 Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. 1040 ez instructions 2014 , Contributions, Table 24-1. 1040 ez instructions 2014 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 instructions 2014 Political, Political Contributions Reservist repayments, Qualified reservist repayments. 1040 ez instructions 2014 Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. 1040 ez instructions 2014 Related party transactions, Losses on sales or trades of property. 1040 ez instructions 2014 Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. 1040 ez instructions 2014 Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. 1040 ez instructions 2014 Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. 1040 ez instructions 2014 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 instructions 2014 Sale or trade of Form 1099-S to report, Form 1099-S transactions. 1040 ez instructions 2014 Period of ownership and use, Cooperative apartment. 1040 ez instructions 2014 Cooperatives Patronage dividends, Patronage dividends. 1040 ez instructions 2014 Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. 1040 ez instructions 2014 Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. 1040 ez instructions 2014 , Losses on sales or trades of property. 1040 ez instructions 2014 Director fees as self-employment income, Corporate director. 1040 ez instructions 2014 Reorganizations and nontaxable trade of stock, Corporate reorganizations. 1040 ez instructions 2014 Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. 1040 ez instructions 2014 Medical and Dental Expenses Checklist. 1040 ez instructions 2014 See Publication 502 for more information about these and other expenses. 1040 ez instructions 2014 Cosmetics Not deductible as medical expense, Table 21-1. 1040 ez instructions 2014 Medical and Dental Expenses Checklist. 1040 ez instructions 2014 See Publication 502 for more information about these and other expenses. 1040 ez instructions 2014 Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 1040 ez instructions 2014 , Partly taxable. 1040 ez instructions 2014 Cost-of-living allowances, Government cost-of-living allowances. 1040 ez instructions 2014 Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. 1040 ez instructions 2014 Examples of Charitable Contributions—A Quick Check, Membership fees or dues. 1040 ez instructions 2014 Entertainment expense deduction not allowed, Club dues and membership fees. 1040 ez instructions 2014 Coupon bonds, Coupon bonds. 1040 ez instructions 2014 Court awards and damages (see Damages from lawsuits) Cousin, Cousin. 1040 ez instructions 2014 Coverdell ESAs Additional tax on, Other taxes. 1040 ez instructions 2014 CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. 1040 ez instructions 2014 Charitable contributions charged to, Credit card. 1040 ez instructions 2014 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 instructions 2014 , Credit for child and dependent care expenses. 1040 ez instructions 2014 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 instructions 2014 , Credit for the elderly or the disabled. 1040 ez instructions 2014 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 instructions 2014 Credit reports Costs not included in property basis, Settlement costs. 1040 ez instructions 2014 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 instructions 2014 , Earned income credit. 1040 ez instructions 2014 , Credit for child and dependent care expenses. 1040 ez instructions 2014 , Credit for the elderly or the disabled. 1040 ez instructions 2014 , Earned income credit. 1040 ez instructions 2014 , Credit for child and dependent care expenses. 1040 ez instructions 2014 , Credit for the elderly or the disabled. 1040 ez instructions 2014 , Earned income credit. 1040 ez instructions 2014 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 instructions 2014 , 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 instructions 2014 Medical and Dental Expenses Checklist. 1040 ez instructions 2014 See Publication 502 for more information about these and other expenses. 1040 ez instructions 2014 Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. 1040 ez instructions 2014 Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. 1040 ez instructions 2014 Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. 1040 ez instructions 2014 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 instructions 2014 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 instructions 2014 , Disaster relief. 1040 ez instructions 2014 (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. 1040 ez instructions 2014 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 instructions 2014 , Childcare providers. 1040 ez instructions 2014 , Care outside your home. 1040 ez instructions 2014 (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 instructions 2014 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 instructions 2014 Death of dependent, Death or birth. 1040 ez instructions 2014 Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. 1040 ez instructions 2014 , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. 1040 ez instructions 2014 Paid by another, Debts paid for you. 1040 ez instructions 2014 Payoff of debt included in sales transaction, Debt paid off. 1040 ez instructions 2014 Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. 1040 ez instructions 2014 Refund offset against, Refunds. 1040 ez instructions 2014 , Offset against debts. 1040 ez instructions 2014 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 instructions 2014 Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. 1040 ez instructions 2014 Due dates, Filing for a decedent. 1040 ez instructions 2014 Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. 1040 ez instructions 2014 Spouse's death, Spouse died during the year. 1040 ez instructions 2014 , Spouse died. 1040 ez instructions 2014 Standard deduction, Decedent's final return. 1040 ez instructions 2014 Transfer of property at death, Other property transactions. 1040 ez instructions 2014 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 instructions 2014 Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. 1040 ez instructions 2014 , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. 1040 ez instructions 2014 , 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 instructions 2014 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 instructions 2014 Interest (see Interest payments) Investment expenses, Investment expenses. 1040 ez instructions 2014 IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. 1040 ez instructions 2014 Medical and Dental Expenses Checklist. 1040 ez instructions 2014 See Publication 502 for more information about these and other expenses. 1040 ez instructions 2014 Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. 1040 ez instructions 2014 (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. 1040 ez instructions 2014 Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. 1040 ez instructions 2014 Performing artists' expenses, Expenses of certain performing artists. 1040 ez instructions 2014 Prepaid insurance premiums, Prepaid insurance premiums. 1040 ez instructions 2014 Prescription medicines, Table 21-1. 1040 ez instructions 2014 Medical and Dental Expenses Checklist. 1040 ez instructions 2014 See Publication 502 for more information about these and other expenses. 1040 ez instructions 2014 Rental expenses, When to deduct. 1040 ez instructions 2014 Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. 1040 ez instructions 2014 Car expenses, Depreciation and section 179 deductions. 1040 ez instructions 2014 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 instructions 2014 Stop-smoking programs, Table 21-1. 1040 ez instructions 2014 Medical and Dental Expenses Checklist. 1040 ez instructions 2014 See Publication 502 for more information about these and other expenses. 1040 ez instructions 2014 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 instructions 2014 Recording fees, basis to include, Real estate taxes. 1040 ez instructions 2014 Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. 1040 ez instructions 2014 Nonqualified plans, Nonqualified deferred compensation plans. 1040 ez instructions 2014 Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. 1040 ez instructions 2014 Delivery services, Private delivery services. 1040 ez instructions 2014 Business-related travel expense, Table 26-1. 1040 ez instructions 2014 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 1040 ez instructions 2014 Demutualization of life insurance companies, Demutualization of life insurance companies. 1040 ez instructions 2014 Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. 1040 ez instructions 2014 Medical and Dental Expenses Checklist. 1040 ez instructions 2014 See Publication 502 for more information about these and other expenses. 1040 ez instructions 2014 Dependent care Benefits, Dependent care benefits. 1040 ez instructions 2014 , Dependent Care Benefits Center, Dependent care center. 1040 ez instructions 2014 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 instructions 2014 , Exception for adopted child. 1040 ez instructions 2014 , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 1040 ez instructions 2014 (see also Child tax credit) Birth of, Death or birth. 1040 ez instructions 2014 Born and died within year, Exception. 1040 ez instructions 2014 , Born and died in 2013. 1040 ez instructions 2014 Death of, Death or birth. 1040 ez instructions 2014 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 instructions 2014 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 instructions 2014 Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). 1040 ez instructions 2014 , Taxpayer identification numbers for aliens. 1040 ez instructions 2014 Alien dependents, Born and died in 2013. 1040 ez instructions 2014 Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. 1040 ez instructions 2014 Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. 1040 ez instructions 2014 Deposits, Fees and deposits. 1040 ez instructions 2014 Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. 1040 ez instructions 2014 Depreciation Adjustment to basis for, Depreciation and section 179 deduction. 1040 ez instructions 2014 Cars, Depreciation and section 179 deductions. 1040 ez instructions 2014 Change of use of property, Basis for depreciation. 1040 ez instructions 2014 Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. 1040 ez instructions 2014 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 instructions 2014 Land, no depreciation of, Land. 1040 ez instructions 2014 Rental property, Depreciation. 1040 ez instructions 2014 , Depreciation Designated Roth Account Defined. 1040 ez instructions 2014 , Designated Roth accounts. 1040 ez instructions 2014 Designated Roth account, Designated Roth accounts. 1040 ez instructions 2014 , Designated Roth accounts. 1040 ez instructions 2014 Destroyed records, Destroyed records. 1040 ez instructions 2014 Diaper service, Table 21-1. 1040 ez instructions 2014 Medical and Dental Expenses Checklist. 1040 ez instructions 2014 See Publication 502 for more information about these and other expenses. 1040 ez instructions 2014 Differential wage payments, Differential wage payments. 1040 ez instructions 2014 Differential wages Wages for reservists Military reserves, Differential wage payments. 1040 ez instructions 2014 Direct deposit of refunds, Refunds Directors' fees, Corporate director. 1040 ez instructions 2014 Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. 1040 ez instructions 2014 , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. 1040 ez instructions 2014 Armed forces, Disability. 1040 ez instructions 2014 Blind (see Blind persons) Cafeteria plans, Cafeteria plans. 1040 ez instructions 2014 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 instructions 2014 Medical and Dental Expenses Checklist. 1040 ez instructions 2014 See Publication 502 for more information about these and other expenses. 1040 ez instructions 2014 Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. 1040 ez instructions 2014 Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. 1040 ez instructions 2014 Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. 1040 ez instructions 2014 Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. 1040 ez instructions 2014 Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. 1040 ez instructions 2014 Social security and railroad retirement benefits, deductions for, Disability payments. 1040 ez instructions 2014 Special school or home for, deductibility of medical expense, Table 21-1. 1040 ez instructions 2014 Medical and Dental Expenses Checklist. 1040 ez instructions 2014 See Publication 502 for more information about these and other expenses. 1040 ez instructions 2014 Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. 1040 ez instructions 2014 Workers' compensation, Workers' Compensation Disability Income, Disability income. 1040 ez instructions 2014 Disability benefits Earned income credit, Form 4029. 1040 ez instructions 2014 Disability insurance payments Earned income credit, Disability insurance payments. 1040 ez instructions 2014 Disability, permanent and total disability, Permanent and total disability. 1040 ez instructions 2014 Disabled Child, Permanently and totally disabled. 1040 ez instructions 2014 Dependent, Disabled dependent working at sheltered workshop. 1040 ez instructions 2014 Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. 1040 ez instructions 2014 , Disaster relief payments. 1040 ez instructions 2014 , Disaster relief. 1040 ez instructions 2014 (see also Terrorist attacks) Cash gifts to victims, Cash gifts. 1040 ez instructions 2014 Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. 1040 ez instructions 2014 Unemployment assistance, Types of unemployment compensation. 1040 ez instructions 2014 Employer's emergency disaster fund, Employer's emergency disaster fund. 1040 ez instructions 2014 Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. 1040 ez instructions 2014 Grants or payments, Disaster relief grants. 1040 ez instructions 2014 Replacement of lost or destroyed property, Disaster relief. 1040 ez instructions 2014 Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. 1040 ez instructions 2014 , Adjusted Basis Disclosure statement, Disclosure statement. 1040 ez instructions 2014 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 instructions 2014 Distributions, Eligible rollover distributions. 1040 ez instructions 2014 (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 instructions 2014 Qualified reservist, Qualified reservist distributions. 1040 ez instructions 2014 Required minimum distributions, Required distributions. 1040 ez instructions 2014 , Required distributions. 1040 ez instructions 2014 , 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 instructions 2014 Dividends, Dividends and Other Distributions, Form 1099-DIV. 1040 ez instructions 2014 , More information. 1040 ez instructions 2014 (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 instructions 2014 Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. 1040 ez instructions 2014 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 instructions 2014 Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. 1040 ez instructions 2014 Insurance dividends, Dividends on insurance policies. 1040 ez instructions 2014 Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. 1040 ez instructions 2014 Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. 1040 ez instructions 2014 Qualified, Qualified Dividends, Qualified dividends. 1040 ez instructions 2014 Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. 1040 ez instructions 2014 Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. 1040 ez instructions 2014 Sold stock, Dividends on stock sold. 1040 ez instructions 2014 Stockholder debts when canceled as, Stockholder debt. 1040 ez instructions 2014 Veterans' insurance, Dividends on veterans' insurance. 1040 ez instructions 2014 Divorced parents, Children of divorced or separated parents (or parents who live apart). 1040 ez instructions 2014 , Applying this special rule to divorced or separated parents (or parents who live apart). 1040 ez instructions 2014 Divorced taxpayers, Alimony. 1040 ez instructions 2014 (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. 1040 ez instructions 2014 Child custody, Custodial parent and noncustodial parent. 1040 ez instructions 2014 Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. 1040 ez instructions 2014 Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. 1040 ez instructions 2014 , Divorced persons. 1040 ez instructions 2014 IRAs, Kay Bailey Hutchison Spousal IRA. 1040 ez instructions 2014 , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. 1040 ez instructions 2014 Mortgage interest, payment as alimony, Divorced or separated individuals. 1040 ez instructions 2014 Personal exemption, Divorced or separated spouse. 1040 ez instructions 2014 Real estate taxes, allocation of, Divorced individuals. 1040 ez instructions 2014 Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. 1040 ez instructions 2014 Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. 1040 ez instructions 2014 Domestic help Withholding, Household workers. 1040 ez instructions 2014 Domestic help, no exemption for, Housekeepers, maids, or servants. 1040 ez instructions 2014