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1040 Ez Online Filing

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1040 Ez Online Filing

1040 ez online filing Publication 557 - Additional Material Table of Contents Appendix. 1040 ez online filing Sample Articles of Organization, continued Organization Reference Chart Section of 1986 Code Description of organization General nature of activities Application  Form Annual return required to be  filed Contributions  allowable 501(c)(1) Corporations Organized under Act of Congress (including Federal Credit Unions) Instrumentalities of the  United States No Form None Yes, if made for exclusively public purposes 501(c)(2) Title Holding Corporation For Exempt Organization Holding title to property of an  exempt organization 1024 9901 or 990-EZ8 No2 501(c)(3) Religious, Educational, Charitable, Scientific, Literary, Testing for Public Safety, to Foster National or International Amateur Sports Competition, or Prevention of Cruelty to Children or Animals Organizations Activities of nature implied by description of class of organization 1023 9901 or 990-EZ8, or 990-PF Yes, generally 501(c)(4) Civic Leagues, Social Welfare Organizations, and Local Associations of Employees Promotion of community welfare; charitable, educational, or recreational 1024 9901 or 990-EZ8 No, generally 2, 3 501(c)(5) Labor, Agricultural, and Horticultural Organizations Educational or instructive, the  purpose being to improve conditions of work, and to improve products of efficiency 1024 9901 or 990-EZ8 No2 501(c)(6) Business Leagues, Chambers of Commerce, Real Estate Boards, etc. 1040 ez online filing Improvement of business  conditions of one or more lines of business 1024 9901 or 990-EZ8 No2 501(c)(7) Social and Recreational Clubs Pleasure, recreation, social activities 1024 9901 or 990-EZ8 No2 501(c)(8) Fraternal Beneficiary Societies  and Associations Lodge providing for payment of life, sickness, accident or other benefits  to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. 1040 ez online filing 501(c)(3) purposes 501(c)(9) Voluntary Employees Beneficiary Associations Providing for payment of life, sickness, accident, or other benefits to members 1024 9901 or 990-EZ8 No2 501(c)(10) Domestic Fraternal Societies  and Associations Lodge devoting its net earnings to charitable, fraternal, and other  specified purposes. 1040 ez online filing No life, sickness, or accident benefits to members 1024 9901 or 990-EZ8 Yes, if for certain Sec. 1040 ez online filing 501(c)(3) purposes 501(c)(11) Teachers' Retirement Fund Associations Teachers' association for payment of retirement benefits Letter6 9901 or 990-EZ8 No2 501(c)(12) Benevolent Life Insurance Associations, Mutual Ditch or  Irrigation Companies, Mutual or Cooperative Telephone Companies, etc. 1040 ez online filing Activities of a mutually beneficial  nature similar to those implied by the description of class of organization 1024 9901 or 990-EZ8 No2 501(c)(13) Cemetery Companies Burials and incidental activities 1024 9901 or 990-EZ8 Yes, generally 501(c)(14) State-Chartered Credit Unions,  Mutual Reserve Funds Loans to members Letter6 9901 or 990-EZ8 No2 501(c)(15) Mutual Insurance Companies or Associations Providing insurance to members substantially at cost 1024 9901 or 990-EZ8 No2 501(c)(16) Cooperative Organizations to  Finance Crop Operations Financing crop operations in  conjunction with activities of a marketing  or purchasing association Form 1120-C6 9901 or 990-EZ8 No2 501(c)(17) Supplemental Unemployment  Benefit Trusts Provides for payment of  supplemental unemployment compensation benefits 1024 9901 or 990-EZ8 No2 501(c)(18) Employee Funded Pension Trust (created before June 25, 1959) Payment of benefits under a  pension plan funded by employees Letter6 9901 or 990-EZ8 No2 501(c)(19) Post or Organization of Past or  Present Members of the Armed Forces Activities implied by nature of organization 1024 9901 or 990-EZ8 No, generally7 501(c)(21) Black Lung Benefit Trusts Funded by coal mine operators to satisfy their liability for disability or  death due to black lung diseases Letter6 990-BL No4 501(c)(22) Withdrawal Liability Payment Fund To provide funds to meet the  liability of employers withdrawing from  a multi-employer pension fund Letter6 9901 or 990-EZ8 No5 501(c)(23) Veterans' Organization (created before 1880) To provide insurance and other  benefits to veterans Letter6 9901 or 990-EZ8 No, generally7 501(c)(25) Title Holding Corporations or Trusts with Multiple Parent Corporations Holding title and paying over  income from property to 35 or fewer parents or beneficiaries 1024 9901 or 990-EZ8 No 501(c)(26) State-Sponsored Organization Providing Health Coverage for High-Risk Individuals Provides health care coverage to high-risk individuals Letter6 9901 or 990-EZ8 No 501(c)(27) State-Sponsored Workers' Compensation Reinsurance Organization Reimburses members for losses  under workers' compensation acts Letter6 9901 or 990-EZ8 No 501(c)(28) National Railroad Retirement Investment Trust Manages and invests the assets of the Railroad Retirement Account No Form 99011 No11 501(c)(29) CO-OP health insurance issuers A qualified health insurance issuer which has received a loan or grant under the CO-OP program Letter and Form 871814 9901 No13 501(d) Religious and Apostolic Associations Regular business activities;  Communal religious community No Form 10659 No2 501(e) Cooperative Hospital Service Organizations Performs cooperative services for hospitals 1023 9901 or 990-EZ8 Yes 501(f) Cooperative Service Organizations  of Operating Educational Organizations Performs collective investment  services for educational organizations 1023 9901 or 990-EZ8 Yes 501(k) Child Care Organizations Provides care for children 1023 9901 or 990-EZ8 Yes 501(n) Charitable Risk Pools Pools certain insurance risks of sec. 1040 ez online filing 501(c)(3) organizations 1023 9901 or 990-EZ8 Yes 501(q) Credit Counseling Organization Credit counseling services 1023 102312 No 521(a) Farmers' Cooperative Associations Cooperative marketing and  purchasing for agricultural procedures 1028 1120-C No 527 Political organizations A party, committee, fund,  association, etc. 1040 ez online filing , that directly or indirectly accepts contributions or makes expenditures for political campaigns 8871 1120-POL10 9901 or 990-EZ8 No 1For exceptions to the filing requirement, see chapter 2 and the form instructions. 1040 ez online filing Note: For annual tax periods beginning after 2006, most tax-exempt organizations, other than churches, are required to file an annual Form 990, 990-EZ, or 990-PF with the IRS or to submit an annual electronic notice, Form 990-N (e-Postcard), to the IRS. 1040 ez online filing Tax-exempt organizations failing to file an annual return or submit an annual notice as required for 3 consecutive years will automatically lose their tax-exempt status. 1040 ez online filing    2An organization exempt under a subsection of section 501 other than 501(c)(3) can establish a charitable fund, contributions to which are deductible. 1040 ez online filing Such a fund must itself meet the requirements of section 501(c)(3) and the related notice requirements of section 508(a). 1040 ez online filing    3Contributions to volunteer fire companies and similar organizations are deductible, but only if made for exclusively public purposes. 1040 ez online filing    4Deductible as a business expense to the extent allowed by section 192. 1040 ez online filing    5Deductible as a business expense to the extent allowed by section 194A. 1040 ez online filing 6Application is by letter to the address shown on Form 8718. 1040 ez online filing A copy of the organizing document should be attached and the letter should be signed by an officer. 1040 ez online filing    7Contributions to these organizations are deductible only if 90% or more of the organization's members are war veterans. 1040 ez online filing    8For limits on the use of Form 990-EZ, see chapter 2 and the general instructions for Form 990-EZ (or Form 990). 1040 ez online filing    9Although the organization files a partnership return, all distributions are deemed dividends. 1040 ez online filing The members are not entitled to pass through treatment of the organization's income or expenses. 1040 ez online filing    10Form 1120-POL is required only if the organization has taxable income as defined in section 527(c). 1040 ez online filing    11Only required to annually file so much of the Form 990 that relates to the names and addresses of the officers, directors, trustees, and key employees, and their titles, compensation, and hours devoted to their positions (Part VII of Form 990), and to complete Item I in the Heading of Form 990 to confirm its tax-exempt status under section 501(c)(28). 1040 ez online filing    12See section 501(q) if the organization provides credit counseling services and seeks recognition of exemption under section 501(c)(4). 1040 ez online filing Use Form 1024 if applying for recognition under section 501(c)(4). 1040 ez online filing    13See section 501(c)(29) for details. 1040 ez online filing    14See Revenue Procedure 2012-11, sec. 1040 ez online filing 4. 1040 ez online filing 01, 2012-7 I. 1040 ez online filing R. 1040 ez online filing B. 1040 ez online filing 368, for details. 1040 ez online filing Appendix. 1040 ez online filing Sample Articles of Organization The following are examples of Articles of Incorporation (Draft A) and a declaration of trust (Draft B) that contain the required information as to purposes and powers of an organization and disposition of its assets upon dissolution. 1040 ez online filing You should bear in mind that requirements for these instruments may vary under applicable state law. 1040 ez online filing See Private Foundations and Public Charities , earlier for the special provisions required in a private foundation's governing instrument in order for it to qualify for exemption. 1040 ez online filing DRAFT A  Articles of Incorporation of the undersigned, a majority of whom are citizens of the United States, desiring to form a Non-Profit Corporation under the Non-Profit Corporation Law of , do hereby certify: First: The name of the Corporation shall be . 1040 ez online filing Second: The place in this state where the principal office of the Corporation is to be located is the City of , County. 1040 ez online filing Third: Said corporation is organized exclusively for charitable, religious, educational, and scientific purposes, including, for such purposes, the making of distributions to organizations that qualify as exempt organizations under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 1040 ez online filing Fourth: The names and addresses of the persons who are the initial trustees of the corporation are as follows: Name , Address Fifth: No part of the net earnings of the corporation shall inure to the benefit of, or be distributable to its members, trustees, officers, or other private persons, except that the corporation shall be authorized and empowered to pay reasonable compensation for services rendered and to make payments and distributions in furtherance of the purposes set forth in Article Third hereof. 1040 ez online filing No substantial part of the activities of the corporation shall be the carrying on of propaganda, or otherwise attempting to influence legislation, and the corporation shall not participate in, or intervene in (including the publishing or distribution of statements) any political campaign on behalf of or in opposition to any candidate for public office. 1040 ez online filing Notwithstanding any other provision of these articles, the corporation shall not carry on any other activities not permitted to be carried on (a) by a corporation exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or (b) by a corporation, contributions to which are deductible under section 170(c)(2) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 1040 ez online filing   If reference to federal law in articles of incorporation imposes a limitation that is invalid in your state, you may wish to substitute the following for the last sentence of the preceding paragraph: “Notwithstanding any other provision of these articles, this corporation shall not, except to an insubstantial degree, engage in any activities or exercise any powers that are not in furtherance of the purposes of this corporation. 1040 ez online filing ” Sixth: Upon the dissolution of the corporation, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. 1040 ez online filing Any such assets not so disposed of shall be disposed of by a Court of Competent Jurisdiction of the county in which the principal office of the corporation is then located, exclusively for such purposes or to such organization or organizations, as said Court shall determine, which are organized and operated exclusively for such purposes. 1040 ez online filing   In witness whereof, we have hereunto subscribed our names this day of , 20. 1040 ez online filing Appendix. 1040 ez online filing Sample Articles of Organization, continued Draft B The Charitable Trust. 1040 ez online filing Declaration of Trust made as of the day of , 20 , by , of , and , of , who hereby declare and agree that they have received this day from , as Donor, the sum of Ten Dollars ($10) and that they will hold and manage the same, and any additions to it, in trust, as follows: First: This trust shall be called “The Charitable Trust. 1040 ez online filing ” Second: The trustees may receive and accept property, whether real, personal, or mixed, by way of gift, bequest, or devise, from any person, firm, trust, or corporation, to be held, administered, and disposed of in accordance with and pursuant to the provisions of this Declaration of Trust; but no gift, bequest, or devise of any such property shall be received and accepted if it is conditioned or limited in such manner as to require the disposition of the income or its principal to any person or organization other than a “charitable organization” or for other than “charitable purposes” within the meaning of such terms as defined in Article Third of this Declaration of Trust, or as shall, in the opinion of the trustees, jeopardize the federal income tax exemption of this trust pursuant to section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 1040 ez online filing Third: a) The principal and income of all property received and accepted by the trustees to be administered under this Declaration of Trust shall be held in trust by them, and the trustees may make payments or distributions from income or principal, or both, to or for the use of such charitable organizations, within the meaning of that term as defined in paragraph C, in such amounts and for such charitable purposes of the trust as the trustees shall from time to time select and determine; and the trustees may make payments or distributions from income or principal, or both, directly for such charitable purposes, within the meaning of that term as defined in paragraph D, in such amounts as the trustees shall from time to time select and determine without making use of any other charitable organization. 1040 ez online filing The trustees may also make payments or distributions of all or any part of the income or principal to states, territories, or possessions of the United States, any political subdivision of any of the foregoing, or to the United States or the District of Columbia but only for charitable purposes within the meaning of that term as defined in paragraph D. 1040 ez online filing Income or principal derived from contributions by corporations shall be distributed by the trustees for use solely within the United States or its possessions. 1040 ez online filing No part of the net earnings of this trust shall inure or be payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of this trust shall be the carrying on of propaganda, or otherwise attempting to influence legislation. 1040 ez online filing No part of the activities of this trust shall be the participation in, or intervention in (including the publishing or distributing of statements), any political campaign on behalf of or in opposition to any candidate for public office. 1040 ez online filing b) The trust shall continue forever unless the trustees terminate it and distribute all of the principal and income, which action may be taken by the trustees in their discretion at any time. 1040 ez online filing On such termination, assets shall be distributed for one or more exempt purposes within the meaning of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, or shall be distributed to the federal government, or to a state or local government, for a public purpose. 1040 ez online filing The donor authorizes and empowers the trustees to form and organize a nonprofit corporation limited to the uses and purposes provided for in this Declaration of Trust, such corporation to be organized under the laws of any state or under the laws of the United States as may be determined by the trustees; such corporation when organized to have power to administer and control the affairs and property and to carry out the uses, objects, and purposes of this trust. 1040 ez online filing Upon the creation and organization of such corporation, the trustees are authorized and empowered to convey, transfer, and deliver to such corporation all the property and assets to which this trust may be or become entitled. 1040 ez online filing The charter, bylaws, and other provisions for the organization and management of such corporation and its affairs and property shall be such as the trustees shall determine, consistent with the provisions of this paragraph. 1040 ez online filing c) In this Declaration of Trust and in any amendments to it, references to “charitable organizations” or “charitable organization” mean corporations, trusts, funds, foundations, or community chests created or organized in the United States or in any of its possessions, whether under the laws of the United States, any state or territory, the District of Columbia, or any possession of the United States, organized and operated exclusively for charitable purposes, no part of the net earnings of which inures or is payable to or for the benefit of any private shareholder or individual, and no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, and which do not participate in or intervene in (including the publishing or distributing of statements) any political campaign on behalf of or in opposition to any candidate for public office. 1040 ez online filing It is intended that the organization described in this paragraph C shall be entitled to exemption from federal income tax under section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 1040 ez online filing d) In this Declaration of Trust and in any amendments to it, the term “charitable purposes” shall be limited to and shall include only religious, charitable, scientific, literary, or educational purposes within the meaning of those terms as used in section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code, but only such purposes as also constitute public charitable purposes under the law of trusts of the State of. 1040 ez online filing Fourth: This Declaration of Trust may be amended at any time or times by written instrument or instruments signed and sealed by the trustees, and acknowledged by any of the trustees, provided that no amendment shall authorize the trustees to conduct the affairs of this trust in any manner or for any purpose contrary to the provisions of section 501(c)(3) of the Internal Revenue Code, or the corresponding section of any future federal tax code. 1040 ez online filing An amendment of the provisions of this Article Fourth (or any amendment to it) shall be valid only if and to the extent that such amendment further restricts the trustees' amending power. 1040 ez online filing All instruments amending this Declaration of Trust shall be noted upon or kept attached to the executed original of this Declaration of Trust held by the trustees. 1040 ez online filing Fifth: Any trustee under this Declaration of Trust may, by written instrument, signed and acknowledged, resign his office. 1040 ez online filing The number of trustees shall be at all times not less than two, and whenever for any reason the number is reduced to one, there shall be, and at any other time there may be, appointed one or more additional trustees. 1040 ez online filing Appointments shall be made by the trustee or trustees for the time in office by written instruments signed and acknowledged. 1040 ez online filing Any succeeding or additional trustee shall, upon his or her acceptance of the office by written instrument signed and acknowledged, have the same powers, rights, and duties, and the same title to the trust estate jointly with the surviving or remaining trustee or trustees as if originally appointed. 1040 ez online filing  None of the trustees shall be required to furnish any bond or surety. 1040 ez online filing None of them shall be responsible or liable for the acts or omissions of any other of the trustees or of any predecessor or of a custodian, agent, depositary, or counsel selected with reasonable care. 1040 ez online filing  The one or more trustees, whether original or successor, for the time being in office, shall have full authority to act even though one or more vacancies may exist. 1040 ez online filing A trustee may, by appropriate written instrument, delegate all or any part of his or her powers to another or others of the trustees for such periods and subject to such conditions as such delegating trustee may determine. 1040 ez online filing  The trustees serving under this Declaration of Trust are authorized to pay to themselves amounts for reasonable expenses incurred and reasonable compensation for services rendered in the administration of this trust, but in no event shall any trustee who has made a contribution to this trust ever receive any compensation thereafter. 1040 ez online filing Sixth: In extension and not in limitation of the common law and statutory powers of trustees and other powers granted in this Declaration of Trust, the trustees shall have the following discretionary powers. 1040 ez online filing a) To invest and reinvest the principal and income of the trust in such property, real, personal, or mixed, and in such manner as they shall deem proper, and from time to time to change investments as they shall deem advisable; to invest in or retain any stocks, shares, bonds, notes, obligations, or personal or real property (including without limitation any interests in or obligations of any corporation, association, business trust, investment trust, common trust fund, or investment company) although some or all of the property so acquired or retained is of a kind or size which but for this express authority would not be considered proper and although all of the trust funds are invested in the securities of one company. 1040 ez online filing No principal or income, however, shall be loaned, directly or indirectly, to any trustee or to anyone else, corporate or otherwise, who has at any time made a contribution to this trust, nor to anyone except on the basis of an adequate interest charge and with adequate security. 1040 ez online filing b) To sell, lease, or exchange any personal, mixed, or real property, at public auction or by private contract, for such consideration and on such terms as to credit or otherwise, and to make such contracts and enter into such undertakings relating to the trust property, as they consider advisable, whether or not such leases or contracts may extend beyond the duration of the trust. 1040 ez online filing c) To borrow money for such periods, at such rates of interest, and upon such terms as the trustees consider advisable, and as security for such loans to mortgage or pledge any real or personal property with or without power of sale; to acquire or hold any real or personal property, subject to any mortgage or pledge on or of property acquired or held by this trust. 1040 ez online filing d) To execute and deliver deeds, assignments, transfers, mortgages, pledges, leases, covenants, contracts, promissory notes, releases, and other instruments, sealed or unsealed, incident to any transaction in which they engage. 1040 ez online filing e) To vote, to give proxies, to participate in the reorganization, merger, or consolidation of any concern, or in the sale, lease, disposition, or distribution of its assets; to join with other security holders in acting through a committee, depositary, voting trustees, or otherwise, and in this connection to delegate authority to such committee, depositary, or trustees and to deposit securities with them or transfer securities to them; to pay assessments levied on securities or to exercise subscription rights in respect of securities. 1040 ez online filing f) To employ a bank or trust company as custodian of any funds or securities and to delegate to it such powers as they deem appropriate; to hold trust property without indication of fiduciary capacity but only in the name of a registered nominee, provided the trust property is at all times identified as such on the books of the trust; to keep any or all of the trust property or funds in any place or places in the United States of America; to employ clerks, accountants, investment counsel, investment agents, and any special services, and to pay the reasonable compensation and expenses of all such services in addition to the compensation of the trustees. 1040 ez online filing Seventh: The trustees' powers are exercisable solely in the fiduciary capacity consistent with and in furtherance of the charitable purposes of this trust as specified in Article Third and not otherwise. 1040 ez online filing Eighth: In this Declaration of Trust and in any amendment to it, references to “trustees” mean the one or more trustees, whether original or successor, for the time being in office. 1040 ez online filing Ninth: Any person may rely on a copy, certified by a notary public, of the executed original of this Declaration of Trust held by the trustees, and of any of the notations on it and writings attached to it, as fully as he might rely on the original documents themselves. 1040 ez online filing Any such person may rely fully on any statements of fact certified by anyone who appears from such original documents or from such certified copy to be a trustee under this Declaration of Trust. 1040 ez online filing No one dealing with the trustees need inquire concerning the validity of anything the trustees purport to do. 1040 ez online filing No one dealing with the trustees need see to the application of anything paid or transferred to or upon the order of the trustees of the trust. 1040 ez online filing Tenth: This Declaration of Trust is to be governed in all respects by the laws of the State of . 1040 ez online filing Trustee Trustee Prev  Up  Next   Home   More Online Publications
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Publication 17, Your Federal Income Tax

This publication covers the general rules for filing a federal income tax return. It supplements the information contained in your tax form instruction booklet. It explains the tax law to make sure you pay only the tax you owe and no more.


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The 1040 Ez Online Filing

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