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1040ez Refund

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1040ez Refund

1040ez refund 9. 1040ez refund   Rental Income and Expenses Table of Contents Introduction Useful Items - You may want to see: Rental Income Rental ExpensesVacant while listed for sale. 1040ez refund Repairs and Improvements Other Expenses Property Changed to Rental Use Renting Part of Property Not Rented for Profit Personal Use of Dwelling Unit (Including Vacation Home)Example. 1040ez refund Dividing Expenses Dwelling Unit Used as a Home Reporting Income and Deductions DepreciationChanging your accounting method to deduct unclaimed depreciation. 1040ez refund Limits on Rental LossesAt-Risk Rules Passive Activity Limits How To Report Rental Income and ExpensesSchedule E (Form 1040) Introduction This chapter discusses rental income and expenses. 1040ez refund It also covers the following topics. 1040ez refund Personal use of dwelling unit (including vacation home). 1040ez refund Depreciation. 1040ez refund Limits on rental losses. 1040ez refund How to report your rental income and expenses. 1040ez refund If you sell or otherwise dispose of your rental property, see Publication 544, Sales and Other Dispositions of Assets. 1040ez refund If you have a loss from damage to, or theft of, rental property, see Publication 547, Casualties, Disasters, and Thefts. 1040ez refund If you rent a condominium or a cooperative apartment, some special rules apply to you even though you receive the same tax treatment as other owners of rental property. 1040ez refund See Publication 527, Residential Rental Property, for more information. 1040ez refund Useful Items - You may want to see: Publication 527 Residential Rental Property 534 Depreciating Property Placed in Service Before 1987 535 Business Expenses 925 Passive Activity and At-Risk Rules 946 How To Depreciate Property Form (and Instructions) 4562 Depreciation and Amortization 6251 Alternative Minimum Tax—Individuals 8582 Passive Activity Loss Limitations Schedule E (Form 1040) Supplemental Income and Loss Rental Income In most cases, you must include in your gross income all amounts you receive as rent. 1040ez refund Rental income is any payment you receive for the use or occupation of property. 1040ez refund In addition to amounts you receive as normal rent payments, there are other amounts that may be rental income. 1040ez refund When to report. 1040ez refund   If you are a cash-basis taxpayer, you report rental income on your return for the year you actually or constructively receive it. 1040ez refund You are a cash-basis taxpayer if you report income in the year you receive it, regardless of when it was earned. 1040ez refund You constructively receive income when it is made available to you, for example, by being credited to your bank account. 1040ez refund   For more information about when you constructively receive income, see Accounting Methods in chapter 1. 1040ez refund Advance rent. 1040ez refund   Advance rent is any amount you receive before the period that it covers. 1040ez refund Include advance rent in your rental income in the year you receive it regardless of the period covered or the method of accounting you use. 1040ez refund Example. 1040ez refund You sign a 10-year lease to rent your property. 1040ez refund In the first year, you receive $5,000 for the first year's rent and $5,000 as rent for the last year of the lease. 1040ez refund You must include $10,000 in your income in the first year. 1040ez refund Canceling a lease. 1040ez refund   If your tenant pays you to cancel a lease, the amount you receive is rent. 1040ez refund Include the payment in your income in the year you receive it regardless of your method of accounting. 1040ez refund Expenses paid by tenant. 1040ez refund   If your tenant pays any of your expenses, the payments are rental income. 1040ez refund Because you must include this amount in income, you can deduct the expenses if they are deductible rental expenses. 1040ez refund See Rental Expenses , later, for more information. 1040ez refund Property or services. 1040ez refund   If you receive property or services, instead of money, as rent, include the fair market value of the property or services in your rental income. 1040ez refund   If the services are provided at an agreed upon or specified price, that price is the fair market value unless there is evidence to the contrary. 1040ez refund Security deposits. 1040ez refund   Do not include a security deposit in your income when you receive it if you plan to return it to your tenant at the end of the lease. 1040ez refund But if you keep part or all of the security deposit during any year because your tenant does not live up to the terms of the lease, include the amount you keep in your income in that year. 1040ez refund   If an amount called a security deposit is to be used as a final payment of rent, it is advance rent. 1040ez refund Include it in your income when you receive it. 1040ez refund Part interest. 1040ez refund   If you own a part interest in rental property, you must report your part of the rental income from the property. 1040ez refund Rental of property also used as your home. 1040ez refund   If you rent property that you also use as your home and you rent it less than 15 days during the tax year, do not include the rent you receive in your income and do not deduct rental expenses. 1040ez refund However, you can deduct on Schedule A (Form 1040) the interest, taxes, and casualty and theft losses that are allowed for nonrental property. 1040ez refund See Personal Use of Dwelling Unit (Including Vacation Home) , later. 1040ez refund Rental Expenses This part discusses expenses of renting property that you ordinarily can deduct from your rental income. 1040ez refund It includes information on the expenses you can deduct if you rent part of your property, or if you change your property to rental use. 1040ez refund Depreciation , which you can also deduct from your rental income, is discussed later. 1040ez refund Personal use of rental property. 1040ez refund   If you sometimes use your rental property for personal purposes, you must divide your expenses between rental and personal use. 1040ez refund Also, your rental expense deductions may be limited. 1040ez refund See Personal Use of Dwelling Unit (Including Vacation Home) , later. 1040ez refund Part interest. 1040ez refund   If you own a part interest in rental property, you can deduct expenses that you paid according to your percentage of ownership. 1040ez refund When to deduct. 1040ez refund   If you are a cash-basis taxpayer, you generally deduct your rental expenses in the year you pay them. 1040ez refund Depreciation. 1040ez refund   You can begin to depreciate rental property when it is ready and available for rent. 1040ez refund See Placed-in-Service under When Does Depreciation Begin and End in chapter 2 of Publication 527. 1040ez refund Pre-rental expenses. 1040ez refund   You can deduct your ordinary and necessary expenses for managing, conserving, or maintaining rental property from the time you make it available for rent. 1040ez refund Uncollected rent. 1040ez refund   If you are a cash-basis taxpayer, do not deduct uncollected rent. 1040ez refund Because you have not included it in your income, it is not deductible. 1040ez refund Vacant rental property. 1040ez refund   If you hold property for rental purposes, you may be able to deduct your ordinary and necessary expenses (including depreciation) for managing, conserving, or maintaining the property while the property is vacant. 1040ez refund However, you cannot deduct any loss of rental income for the period the property is vacant. 1040ez refund Vacant while listed for sale. 1040ez refund   If you sell property you held for rental purposes, you can deduct the ordinary and necessary expenses for managing, conserving, or maintaining the property until it is sold. 1040ez refund If the property is not held out and available for rent while listed for sale, the expenses are not deductible rental expenses. 1040ez refund Repairs and Improvements Generally, an expense for repairing or maintaining your rental property may be deducted if you are not required to capitalize the expense. 1040ez refund Improvements. 1040ez refund   You must capitalize any expense you pay to improve your rental property. 1040ez refund An expense is for an improvement if it results in a betterment to your property, restores your property, or adapts your property to a new or different use. 1040ez refund Betterments. 1040ez refund   Expenses that may result in a betterment to your property include expenses for fixing a pre-existing defect or condition, enlarging or expanding your property, or increasing the capacity, strength, or quality of your property. 1040ez refund Restoration. 1040ez refund   Expenses that may be for restoration include expenses for replacing a substantial structural part of your property, repairing damage to your property after you properly adjusted the basis of your property as a result of a casualty loss, or rebuilding your property to a like-new condition. 1040ez refund Adaptation. 1040ez refund   Expenses that may be for adaptation include expenses for altering your property to a use that is not consistent with the intended ordinary use of your property when you began renting the property. 1040ez refund Separate the costs of repairs and improvements, and keep accurate records. 1040ez refund You will need to know the cost of improvements when you sell or depreciate your property. 1040ez refund The expenses you capitalize for improving your property can generally be depreciated as if the improvement were separate property. 1040ez refund Other Expenses Other expenses you can deduct from your rental income include advertising, cleaning and maintenance, utilities, fire and liability insurance, taxes, interest, commissions for the collection of rent, ordinary and necessary travel and transportation, and other expenses, discussed next. 1040ez refund Insurance premiums paid in advance. 1040ez refund   If you pay an insurance premium for more than one year in advance, for each year of coverage you can deduct the part of the premium payment that will apply to that year. 1040ez refund You cannot deduct the total premium in the year you pay it. 1040ez refund Legal and other professional fees. 1040ez refund   You can deduct, as a rental expense, legal and other professional expenses, such as tax return preparation fees you paid to prepare Schedule E (Form 1040), Part I. 1040ez refund For example, on your 2013 Schedule E, you can deduct fees paid in 2013 to prepare your 2012 Schedule E, Part I. 1040ez refund You can also deduct, as a rental expense, any expense (other than federal taxes and penalties) you paid to resolve a tax underpayment related to your rental activities. 1040ez refund Local benefit taxes. 1040ez refund   In most cases, you cannot deduct charges for local benefits that increase the value of your property, such as charges for putting in streets, sidewalks, or water and sewer systems. 1040ez refund These charges are nondepreciable capital expenditures, and must be added to the basis of your property. 1040ez refund However, you can deduct local benefit taxes that are for maintaining, repairing, or paying interest charges for the benefits. 1040ez refund Local transportation expenses. 1040ez refund    You may be able to deduct your ordinary and necessary local transportation expenses if you incur them to collect rental income or to manage, conserve, or maintain your rental property. 1040ez refund However, transportation expenses incurred to travel between your home and a rental property generally constitute nondeductible commuting costs unless you use your home as your principal place of business. 1040ez refund See Publication 587, Business Use of Your Home, for information on determining if your home office qualifies as a principal place of business. 1040ez refund   Generally, if you use your personal car, pickup truck, or light van for rental activities, you can deduct the expenses using one of two methods: actual expenses or the standard mileage rate. 1040ez refund For 2013, the standard mileage rate for business use is 56. 1040ez refund 5 cents per mile. 1040ez refund For more information, see chapter 26. 1040ez refund    To deduct car expenses under either method, you must keep records that follow the rules in chapter 26. 1040ez refund In addition, you must complete Form 4562, Part V, and attach it to your tax return. 1040ez refund Rental of equipment. 1040ez refund   You can deduct the rent you pay for equipment that you use for rental purposes. 1040ez refund However, in some cases, lease contracts are actually purchase contracts. 1040ez refund If so, you cannot deduct these payments. 1040ez refund You can recover the cost of purchased equipment through depreciation. 1040ez refund Rental of property. 1040ez refund   You can deduct the rent you pay for property that you use for rental purposes. 1040ez refund If you buy a leasehold for rental purposes, you can deduct an equal part of the cost each year over the term of the lease. 1040ez refund Travel expenses. 1040ez refund   You can deduct the ordinary and necessary expenses of traveling away from home if the primary purpose of the trip is to collect rental income or to manage, conserve, or maintain your rental property. 1040ez refund You must properly allocate your expenses between rental and nonrental activities. 1040ez refund You cannot deduct the cost of traveling away from home if the primary purpose of the trip was to improve your property. 1040ez refund You recover the cost of improvements by taking depreciation. 1040ez refund For information on travel expenses, see chapter 26. 1040ez refund    To deduct travel expenses, you must keep records that follow the rules in chapter 26. 1040ez refund   See Rental Expenses in Publication 527 for more information. 1040ez refund Property Changed to Rental Use If you change your home or other property (or a part of it) to rental use at any time other than the beginning of your tax year, you must divide yearly expenses, such as taxes and insurance, between rental use and personal use. 1040ez refund You can deduct as rental expenses only the part of the expense that is for the part of the year the property was used or held for rental purposes. 1040ez refund You cannot deduct depreciation or insurance for the part of the year the property was held for personal use. 1040ez refund However, you can include the home mortgage interest, qualified mortgage insurance premiums, and real estate tax expenses for the part of the year the property was held for personal use as an itemized deduction on Schedule A (Form 1040). 1040ez refund Example. 1040ez refund Your tax year is the calendar year. 1040ez refund You moved from your home in May and started renting it out on June 1. 1040ez refund You can deduct as rental expenses seven-twelfths of your yearly expenses, such as taxes and insurance. 1040ez refund Starting with June, you can deduct as rental expenses the amounts you pay for items generally billed monthly, such as utilities. 1040ez refund Renting Part of Property If you rent part of your property, you must divide certain expenses between the part of the property used for rental purposes and the part of the property used for personal purposes, as though you actually had two separate pieces of property. 1040ez refund You can deduct the expenses related to the part of the property used for rental purposes, such as home mortgage interest, qualified mortgage insurance premiums, and real estate taxes, as rental expenses on Schedule E (Form 1040). 1040ez refund You can also deduct as rental expenses a portion of other expenses that normally are nondeductible personal expenses, such as expenses for electricity or painting the outside of your house. 1040ez refund There is no change in the types of expenses deductible for the personal-use part of your property. 1040ez refund Generally, these expenses may be deducted only if you itemize your deductions on Schedule A (Form 1040). 1040ez refund You cannot deduct any part of the cost of the first phone line even if your tenants have unlimited use of it. 1040ez refund You do not have to divide the expenses that belong only to the rental part of your property. 1040ez refund For example, if you paint a room that you rent, or if you pay premiums for liability insurance in connection with renting a room in your home, your entire cost is a rental expense. 1040ez refund If you install a second phone line strictly for your tenants' use, all of the cost of the second line is deductible as a rental expense. 1040ez refund You can deduct depreciation, discussed later, on the part of the house used for rental purposes as well as on the furniture and equipment you use for rental purposes. 1040ez refund How to divide expenses. 1040ez refund   If an expense is for both rental use and personal use, such as mortgage interest or heat for the entire house, you must divide the expense between the rental use and the personal use. 1040ez refund You can use any reasonable method for dividing the expense. 1040ez refund It may be reasonable to divide the cost of some items (for example, water) based on the number of people using them. 1040ez refund The two most common methods for dividing an expense are based on (1) the number of rooms in your home, and (2) the square footage of your home. 1040ez refund Not Rented for Profit If you do not rent your property to make a profit, you can deduct your rental expenses only up to the amount of your rental income. 1040ez refund You cannot deduct a loss or carry forward to the next year any rental expenses that are more than your rental income for the year. 1040ez refund For more information about the rules for an activity not engaged in for profit, see Not-for-Profit Activities in chapter 1 of Publication 535. 1040ez refund Where to report. 1040ez refund   Report your not-for-profit rental income on Form 1040, line 21. 1040ez refund For example, you can include your mortgage interest and any qualified mortgage insurance premiums (if you use the property as your main home or second home), real estate taxes, and casualty losses on the appropriate lines of Schedule A (Form 1040) if you itemize your deductions. 1040ez refund   If you itemize your deductions, claim your other rental expenses, subject to the rules explained in chapter 1 of Publication 535, as miscellaneous itemized deductions on Form 1040, Schedule A, line 23. 1040ez refund You can deduct these expenses only if they, together with certain other miscellaneous itemized deductions, total more than 2% of your adjusted gross income. 1040ez refund Personal Use of Dwelling Unit (Including Vacation Home) If you have any personal use of a dwelling unit (including a vacation home) that you rent, you must divide your expenses between rental use and personal use. 1040ez refund In general, your rental expenses will be no more than your total expenses multiplied by a fraction; the denominator of which is the total number of days the dwelling unit is used and the numerator of which is the total number of days actually rented at a fair rental price. 1040ez refund Only your rental expenses may be deducted on Schedule E (Form 1040). 1040ez refund Some of your personal expenses may be deductible if you itemize your deductions on Schedule A (Form 1040). 1040ez refund You must also determine if the dwelling unit is considered a home. 1040ez refund The amount of rental expenses that you can deduct may be limited if the dwelling unit is considered a home. 1040ez refund Whether a dwelling unit is considered a home depends on how many days during the year are considered to be days of personal use. 1040ez refund There is a special rule if you used the dwelling unit as a home and you rented it for less than 15 days during the year. 1040ez refund Dwelling unit. 1040ez refund   A dwelling unit includes a house, apartment, condominium, mobile home, boat, vacation home, or similar property. 1040ez refund It also includes all structures or other property belonging to the dwelling unit. 1040ez refund A dwelling unit has basic living accommodations, such as sleeping space, a toilet, and cooking facilities. 1040ez refund   A dwelling unit does not include property used solely as a hotel, motel, inn, or similar establishment. 1040ez refund Property is used solely as a hotel, motel, inn, or similar establishment if it is regularly available for occupancy by paying customers and is not used by an owner as a home during the year. 1040ez refund Example. 1040ez refund   You rent a room in your home that is always available for short-term occupancy by paying customers. 1040ez refund You do not use the room yourself, and you allow only paying customers to use the room. 1040ez refund The room is used solely as a hotel, motel, inn, or similar establishment and is not a dwelling unit. 1040ez refund Dividing Expenses If you use a dwelling unit for both rental and personal purposes, divide your expenses between the rental use and the personal use based on the number of days used for each purpose. 1040ez refund When dividing your expenses, follow these rules. 1040ez refund Any day that the unit is rented at a fair rental price is a day of rental use even if you used the unit for personal purposes that day. 1040ez refund This rule does not apply when determining whether you used the unit as a home. 1040ez refund Any day that the unit is available for rent but not actually rented is not a day of rental use. 1040ez refund Example. 1040ez refund Your beach cottage was available for rent from June 1 through August 31 (92 days). 1040ez refund During that time, except for the first week in August (7 days) when you were unable to find a renter, you rented the cottage at a fair rental price. 1040ez refund The person who rented the cottage for July allowed you to use it over the weekend (2 days) without any reduction in or refund of rent. 1040ez refund Your family also used the cottage during the last 2 weeks of May (14 days). 1040ez refund The cottage was not used at all before May 17 or after August 31. 1040ez refund You figure the part of the cottage expenses to treat as rental expenses as follows. 1040ez refund The cottage was used for rental a total of 85 days (92 − 7). 1040ez refund The days it was available for rent but not rented (7 days) are not days of rental use. 1040ez refund The July weekend (2 days) you used it is rental use because you received a fair rental price for the weekend. 1040ez refund You used the cottage for personal purposes for 14 days (the last 2 weeks in May). 1040ez refund The total use of the cottage was 99 days (14 days personal use + 85 days rental use). 1040ez refund Your rental expenses are 85/99 (86%) of the cottage expenses. 1040ez refund Note. 1040ez refund When determining whether you used the cottage as a home, the July weekend (2 days) you used it is considered personal use even though you received a fair rental price for the weekend. 1040ez refund Therefore, you had 16 days of personal use and 83 days of rental use for this purpose. 1040ez refund Because you used the cottage for personal purposes more than 14 days and more than 10% of the days of rental use (8 days), you used it as a home. 1040ez refund If you have a net loss, you may not be able to deduct all of the rental expenses. 1040ez refund See Dwelling Unit Used as a Home, next. 1040ez refund Dwelling Unit Used as a Home If you use a dwelling unit for both rental and personal purposes, the tax treatment of the rental expenses you figured earlier under Dividing Expenses and rental income depends on whether you are considered to be using the dwelling unit as a home. 1040ez refund You use a dwelling unit as a home during the tax year if you use it for personal purposes more than the greater of: 14 days, or 10% of the total days it is rented to others at a fair rental price. 1040ez refund See What is a day of personal use , later. 1040ez refund Fair rental price. 1040ez refund   A fair rental price for your property generally is the amount of rent that a person who is not related to you would be willing to pay. 1040ez refund The rent you charge is not a fair rental price if it is substantially less than the rents charged for other properties that are similar to your property in your area. 1040ez refund   If a dwelling unit is used for personal purposes on a day it is rented at a fair rental price, do not count that day as a day of rental use in applying (2) above. 1040ez refund Instead, count it as a day of personal use in applying both (1) and (2) above. 1040ez refund What is a day of personal use?   A day of personal use of a dwelling unit is any day that the unit is used by any of the following persons. 1040ez refund You or any other person who has an interest in the unit, unless you rent it to another owner as his or her main home under a shared equity financing agreement (defined later). 1040ez refund However, see Days used as a main home before or after renting , later. 1040ez refund A member of your family or a member of the family of any other person who owns an interest in the unit, unless the family member uses the dwelling unit as his or her main home and pays a fair rental price. 1040ez refund Family includes only your spouse, brothers and sisters, half-brothers and half-sisters, ancestors (parents, grandparents, etc. 1040ez refund ), and lineal descendants (children, grandchildren, etc. 1040ez refund ). 1040ez refund Anyone under an arrangement that lets you use some other dwelling unit. 1040ez refund Anyone at less than a fair rental price. 1040ez refund Main home. 1040ez refund   If the other person or member of the family in (1) or (2) above has more than one home, his or her main home is ordinarily the one he or she lived in most of the time. 1040ez refund Shared equity financing agreement. 1040ez refund   This is an agreement under which two or more persons acquire undivided interests for more than 50 years in an entire dwelling unit, including the land, and one or more of the co-owners is entitled to occupy the unit as his or her main home upon payment of rent to the other co-owner or owners. 1040ez refund Donation of use of property. 1040ez refund   You use a dwelling unit for personal purposes if: You donate the use of the unit to a charitable organization, The organization sells the use of the unit at a fund-raising event, and The “purchaser” uses the unit. 1040ez refund Examples. 1040ez refund   The following examples show how to determine days of personal use. 1040ez refund Example 1. 1040ez refund You and your neighbor are co-owners of a condominium at the beach. 1040ez refund Last year, you rented the unit to vacationers whenever possible. 1040ez refund The unit was not used as a main home by anyone. 1040ez refund Your neighbor used the unit for 2 weeks last year; you did not use it at all. 1040ez refund Because your neighbor has an interest in the unit, both of you are considered to have used the unit for personal purposes during those 2 weeks. 1040ez refund Example 2. 1040ez refund You and your neighbors are co-owners of a house under a shared equity financing agreement. 1040ez refund Your neighbors live in the house and pay you a fair rental price. 1040ez refund Even though your neighbors have an interest in the house, the days your neighbors live there are not counted as days of personal use by you. 1040ez refund This is because your neighbors rent the house as their main home under a shared equity financing agreement. 1040ez refund Example 3. 1040ez refund You own a rental property that you rent to your son. 1040ez refund Your son does not own any interest in this property. 1040ez refund He uses it as his main home and pays you a fair rental price. 1040ez refund Your son's use of the property is not personal use by you because your son is using it as his main home, he owns no interest in the property, and he is paying you a fair rental price. 1040ez refund Example 4. 1040ez refund You rent your beach house to Joshua. 1040ez refund Joshua rents his cabin in the mountains to you. 1040ez refund You each pay a fair rental price. 1040ez refund You are using your house for personal purposes on the days that Joshua uses it because your house is used by Joshua under an arrangement that allows you to use his house. 1040ez refund Days used for repairs and maintenance. 1040ez refund   Any day that you spend working substantially full time repairing and maintaining (not improving) your property is not counted as a day of personal use. 1040ez refund Do not count such a day as a day of personal use even if family members use the property for recreational purposes on the same day. 1040ez refund Days used as a main home before or after renting. 1040ez refund   For purposes of determining whether a dwelling unit was used as a home, you may not have to count days you used the property as your main home before or after renting it or offering it for rent as days of personal use. 1040ez refund Do not count them as days of personal use if: You rented or tried to rent the property for 12 or more consecutive months. 1040ez refund You rented or tried to rent the property for a period of less than 12 consecutive months and the period ended because you sold or exchanged the property. 1040ez refund However, this special rule does not apply when dividing expenses between rental and personal use. 1040ez refund Examples. 1040ez refund   The following examples show how to determine whether you used your rental property as a home. 1040ez refund Example 1. 1040ez refund You converted the basement of your home into an apartment with a bedroom, a bathroom, and a small kitchen. 1040ez refund You rented the basement apartment at a fair rental price to college students during the regular school year. 1040ez refund You rented to them on a 9-month lease (273 days). 1040ez refund You figured 10% of the total days rented to others at a fair rental price is 27 days. 1040ez refund During June (30 days), your brothers stayed with you and lived in the basement apartment rent free. 1040ez refund Your basement apartment was used as a home because you used it for personal purposes for 30 days. 1040ez refund Rent-free use by your brothers is considered personal use. 1040ez refund Your personal use (30 days) is more than the greater of 14 days or 10% of the total days it was rented (27 days). 1040ez refund Example 2. 1040ez refund You rented the guest bedroom in your home at a fair rental price during the local college's homecoming, commencement, and football weekends (a total of 27 days). 1040ez refund Your sister-in-law stayed in the room, rent free, for the last 3 weeks (21 days) in July. 1040ez refund You figured 10% of the total days rented to others at a fair rental price is 3 days. 1040ez refund The room was used as a home because you used it for personal purposes for 21 days. 1040ez refund That is more than the greater of 14 days or 10% of the 27 days it was rented (3 days). 1040ez refund Example 3. 1040ez refund You own a condominium apartment in a resort area. 1040ez refund You rented it at a fair rental price for a total of 170 days during the year. 1040ez refund For 12 of those days, the tenant was not able to use the apartment and allowed you to use it even though you did not refund any of the rent. 1040ez refund Your family actually used the apartment for 10 of those days. 1040ez refund Therefore, the apartment is treated as having been rented for 160 (170 − 10) days. 1040ez refund You figured 10% of the total days rented to others at a fair rental price is 16 days. 1040ez refund Your family also used the apartment for 7 other days during the year. 1040ez refund You used the apartment as a home because you used it for personal purposes for 17 days. 1040ez refund That is more than the greater of 14 days or 10% of the 160 days it was rented (16 days). 1040ez refund Minimal rental use. 1040ez refund   If you use the dwelling unit as a home and you rent it less than 15 days during the year, that period is not treated as rental activity. 1040ez refund See Used as a home but rented less than 15 days , later, for more information. 1040ez refund Limit on deductions. 1040ez refund   Renting a dwelling unit that is considered a home is not a passive activity. 1040ez refund Instead, if your rental expenses are more than your rental income, some or all of the excess expenses cannot be used to offset income from other sources. 1040ez refund The excess expenses that cannot be used to offset income from other sources are carried forward to the next year and treated as rental expenses for the same property. 1040ez refund Any expenses carried forward to the next year will be subject to any limits that apply for that year. 1040ez refund This limitation will apply to expenses carried forward to another year even if you do not use the property as your home for that subsequent year. 1040ez refund   To figure your deductible rental expenses for this year and any carryover to next year, use Worksheet 9-1. 1040ez refund Reporting Income and Deductions Property not used for personal purposes. 1040ez refund   If you do not use a dwelling unit for personal purposes, see How To Report Rental Income and Expenses , later, for how to report your rental income and expenses. 1040ez refund Property used for personal purposes. 1040ez refund   If you do use a dwelling unit for personal purposes, then how you report your rental income and expenses depends on whether you used the dwelling unit as a home. 1040ez refund Not used as a home. 1040ez refund   If you use a dwelling unit for personal purposes, but not as a home, report all the rental income in your income. 1040ez refund Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in Dividing Expenses . 1040ez refund The expenses for personal use are not deductible as rental expenses. 1040ez refund   Your deductible rental expenses can be more than your gross rental income; however, see Limits on Rental Losses , later. 1040ez refund Used as a home but rented less than 15 days. 1040ez refund   If you use a dwelling unit as a home and you rent it less than 15 days during the year, its primary function is not considered to be rental and it should not be reported on Schedule E (Form 1040). 1040ez refund You are not required to report the rental income and rental expenses from this activity. 1040ez refund The expenses, including qualified mortgage interest, property taxes, and any qualified casualty loss will be reported as normally allowed on Schedule A (Form 1040). 1040ez refund See the Instructions for Schedule A (Form 1040) for more information on deducting these expenses. 1040ez refund Used as a home and rented 15 days or more. 1040ez refund   If you use a dwelling unit as a home and rent it 15 days or more during the year, include all your rental income in your income. 1040ez refund Since you used the dwelling unit for personal purposes, you must divide your expenses between the rental use and the personal use as described earlier in Dividing Expenses . 1040ez refund The expenses for personal use are not deductible as rental expenses. 1040ez refund   If you had a net profit from renting the dwelling unit for the year (that is, if your rental income is more than the total of your rental expenses, including depreciation), deduct all of your rental expenses. 1040ez refund You do not need to use Worksheet 9-1. 1040ez refund   However, if you had a net loss from renting the dwelling unit for the year, your deduction for certain rental expenses is limited. 1040ez refund To figure your deductible rental expenses and any carryover to next year, use Worksheet 9-1. 1040ez refund Depreciation You recover the cost of income-producing property through yearly tax deductions. 1040ez refund You do this by depreciating the property; that is, by deducting some of the cost each year on your tax return. 1040ez refund Three factors determine how much depreciation you can deduct each year: (1) your basis in the property, (2) the recovery period for the property, and (3) the depreciation method used. 1040ez refund You cannot simply deduct your mortgage or principal payments, or the cost of furniture, fixtures, and equipment, as an expense. 1040ez refund You can deduct depreciation only on the part of your property used for rental purposes. 1040ez refund Depreciation reduces your basis for figuring gain or loss on a later sale or exchange. 1040ez refund You may have to use Form 4562 to figure and report your depreciation. 1040ez refund See How To Report Rental Income and Expenses , later. 1040ez refund Alternative minimum tax (AMT). 1040ez refund    If you use accelerated depreciation, you may be subject to the AMT. 1040ez refund Accelerated depreciation allows you to deduct more depreciation earlier in the recovery period than you could deduct using a straight line method (same deduction each year). 1040ez refund Claiming the correct amount of depreciation. 1040ez refund   You should claim the correct amount of depreciation each tax year. 1040ez refund If you did not claim all the depreciation you were entitled to deduct, you must still reduce your basis in the property by the full amount of depreciation that you could have deducted. 1040ez refund   If you deducted an incorrect amount of depreciation for property in any year, you may be able to make a correction by filing Form 1040X, Amended U. 1040ez refund S Individual Income Tax Return. 1040ez refund If you are not allowed to make the correction on an amended return, you can change your accounting method to claim the correct amount of depreciation. 1040ez refund See Claiming the correct amount of depreciation in chapter 2 of Publication 527 for more information. 1040ez refund Changing your accounting method to deduct unclaimed depreciation. 1040ez refund   To change your accounting method, you generally must file Form 3115, Application for Change in Accounting Method, to get the consent of the IRS. 1040ez refund In some instances, that consent is automatic. 1040ez refund For more information, see chapter 1 of Publication 946. 1040ez refund Land. 1040ez refund   You cannot depreciate the cost of land because land generally does not wear out, become obsolete, or get used up. 1040ez refund The costs of clearing, grading, planting, and landscaping are usually all part of the cost of land and cannot be depreciated. 1040ez refund More information. 1040ez refund   See Publication 527 for more information about depreciating rental property and see Publication 946 for more information about depreciation. 1040ez refund Limits on Rental Losses If you have a loss from your rental real estate activity, two sets of rules may limit the amount of loss you can deduct. 1040ez refund You must consider these rules in the order shown below. 1040ez refund At-risk rules. 1040ez refund These rules are applied first if there is investment in your rental real estate activity for which you are not at risk. 1040ez refund This applies only if the real property was placed in service after 1986. 1040ez refund Passive activity limits. 1040ez refund Generally, rental real estate activities are considered passive activities and losses are not deductible unless you have income from other passive activities to offset them. 1040ez refund However, there are exceptions. 1040ez refund At-Risk Rules You may be subject to the at-risk rules if you have: A loss from an activity carried on as a trade or business or for the production of income, and Amounts invested in the activity for which you are not fully at risk. 1040ez refund Losses from holding real property (other than mineral property) placed in service before 1987 are not subject to the at-risk rules. 1040ez refund In most cases, any loss from an activity subject to the at-risk rules is allowed only to the extent of the total amount you have at risk in the activity at the end of the tax year. 1040ez refund You are considered at risk in an activity to the extent of cash and the adjusted basis of other property you contributed to the activity and certain amounts borrowed for use in the activity. 1040ez refund See Publication 925 for more information. 1040ez refund Passive Activity Limits In most cases, all rental real estate activities (except those of certain real estate professionals, discussed later) are passive activities. 1040ez refund For this purpose, a rental activity is an activity from which you receive income mainly for the use of tangible property, rather than for services. 1040ez refund Limits on passive activity deductions and credits. 1040ez refund    Deductions or losses from passive activities are limited. 1040ez refund You generally cannot offset income, other than passive income, with losses from passive activities. 1040ez refund Nor can you offset taxes on income, other than passive income, with credits resulting from passive activities. 1040ez refund Any excess loss or credit is carried forward to the next tax year. 1040ez refund   For a detailed discussion of these rules, see Publication 925. 1040ez refund    You may have to complete Form 8582 to figure the amount of any passive activity loss for the current tax year for all activities and the amount of the passive activity loss allowed on your tax return. 1040ez refund Real estate professionals. 1040ez refund   Rental activities in which you materially participated during the year are not passive activities if, for that year, you were a real estate professional. 1040ez refund For a detailed discussion of the requirements, see Publication 527. 1040ez refund For a detailed discussion of material participation, see Publication 925. 1040ez refund Exception for Personal Use of Dwelling Unit If you used the rental property as a home during the year, any income, deductions, gain, or loss allocable to such use shall not be taken into account for purposes of the passive activity loss limitation. 1040ez refund Instead, follow the rules explained in Personal Use of Dwelling Unit (Including Vacation Home), earlier. 1040ez refund Exception for Rental Real Estate Activities With Active Participation If you or your spouse actively participated in a passive rental real estate activity, you may be able to deduct up to $25,000 of loss from the activity from your nonpassive income. 1040ez refund This special allowance is an exception to the general rule disallowing losses in excess of income from passive activities. 1040ez refund Similarly, you may be able to offset credits from the activity against the tax on up to $25,000 of nonpassive income after taking into account any losses allowed under this exception. 1040ez refund Active participation. 1040ez refund   You actively participated in a rental real estate activity if you (and your spouse) owned at least 10% of the rental property and you made management decisions or arranged for others to provide services (such as repairs) in a significant and bona fide sense. 1040ez refund Management decisions that may count as active participation include approving new tenants, deciding on rental terms, approving expenditures, and similar decisions. 1040ez refund Maximum special allowance. 1040ez refund   The maximum special allowance is: $25,000 for single individuals and married individuals filing a joint return for the tax year, $12,500 for married individuals who file separate returns for the tax year and lived apart from their spouses at all times during the tax year, and $25,000 for a qualifying estate reduced by the special allowance for which the surviving spouse qualified. 1040ez refund   If your modified adjusted gross income (MAGI) is $100,000 or less ($50,000 or less if married filing separately), you can deduct your loss up to the amount specified above. 1040ez refund If your MAGI is more than $100,000 (more than $50,000 if married filing separately), your special allowance is limited to 50% of the difference between $150,000 ($75,000 if married filing separately) and your MAGI. 1040ez refund   Generally, if your MAGI is $150,000 or more ($75,000 or more if you are married filing separately), there is no special allowance. 1040ez refund More information. 1040ez refund   See Publication 925 for more information on the passive loss limits, including information on the treatment of unused disallowed passive losses and credits and the treatment of gains and losses realized on the disposition of a passive activity. 1040ez refund How To Report Rental Income and Expenses The basic form for reporting residential rental income and expenses is Schedule E (Form 1040). 1040ez refund However, do not use that schedule to report a not-for-profit activity. 1040ez refund See Not Rented for Profit, earlier. 1040ez refund Providing substantial services. 1040ez refund   If you provide substantial services that are primarily for your tenant's convenience, such as regular cleaning, changing linen, or maid service, report your rental income and expenses on Schedule C (Form 1040), Profit or Loss From Business, or Schedule C-EZ (Form 1040), Net Profit From Business (Sole Proprietorship). 1040ez refund Substantial services do not include the furnishing of heat and light, cleaning of public areas, trash collection, etc. 1040ez refund For information, see Publication 334, Tax Guide for Small Business. 1040ez refund You also may have to pay self-employment tax on your rental income using Schedule SE (Form 1040), Self-Employment Tax. 1040ez refund   Use Form 1065, U. 1040ez refund S. 1040ez refund Return of Partnership Income, if your rental activity is a partnership (including a partnership with your spouse unless it is a qualified joint venture). 1040ez refund Qualified joint venture. 1040ez refund   If you and your spouse each materially participate as the only members of a jointly owned and operated real estate business, and you file a joint return for the tax year, you can make a joint election to be treated as a qualified joint venture instead of a partnership. 1040ez refund This election, in most cases, will not increase the total tax owed on the joint return, but it does give each of you credit for social security earnings on which retirement benefits are based and for Medicare coverage if your rental income is subject to self-employment tax. 1040ez refund For more information, see Publication 527. 1040ez refund Form 1098, Mortgage Interest Statement. 1040ez refund    If you paid $600 or more of mortgage interest on your rental property to any one person, you should receive a Form 1098, or similar statement showing the interest you paid for the year. 1040ez refund If you and at least one other person (other than your spouse if you file a joint return) were liable for, and paid interest on the mortgage, and the other person received the Form 1098, report your share of the interest on Schedule E (Form 1040), line 13. 1040ez refund Attach a statement to your return showing the name and address of the other person. 1040ez refund In the left margin of Schedule E, next to line 13, enter “See attached. 1040ez refund ” Schedule E (Form 1040) If you rent buildings, rooms, or apartments, and provide basic services such as heat and light, trash collection, etc. 1040ez refund , you normally report your rental income and expenses on Schedule E, Part I. 1040ez refund List your total income, expenses, and depreciation for each rental property. 1040ez refund Be sure to enter the number of fair rental and personal use days on line 2. 1040ez refund If you have more than three rental or royalty properties, complete and attach as many Schedules E as are needed to list the properties. 1040ez refund Complete lines 1 and 2 for each property. 1040ez refund However, fill in lines 23a through 26 on only one Schedule E. 1040ez refund On Schedule E, page 1, line 18, enter the depreciation you are claiming for each property. 1040ez refund To find out if you need to attach Form 4562, see Form 4562, in chapter 3 of Publication 527. 1040ez refund If you have a loss from your rental real estate activity, you also may need to complete one or both of the following forms. 1040ez refund Form 6198, At-Risk Limitations. 1040ez refund See At-Risk Rules , earlier. 1040ez refund Also see Publication 925. 1040ez refund Form 8582, Passive Activity Loss Limitations. 1040ez refund See Passive Activity Limits , earlier. 1040ez refund Page 2 of Schedule E is used to report income or loss from partnerships, S corporations, estates, trusts, and real estate mortgage investment conduits. 1040ez refund If you need to use page 2 of Schedule E, be sure to use page 2 of the same Schedule E you used to enter your rental activity on page 1. 1040ez refund Also, include the amount from line 26 (Part I) in the “Total income or (loss)” on line 41 (Part V). 1040ez refund Worksheet 9-1. 1040ez refund Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Use this worksheet only if you answer “yes” to all of the following questions. 1040ez refund Did you use the dwelling unit as a home this year? (See Dwelling Unit Used as a Home . 1040ez refund ) Did you rent the dwelling unit at a fair rental price 15 days or more this year? Is the total of your rental expenses and depreciation more than your rental income? PART I. 1040ez refund Rental Use Percentage A. 1040ez refund Total days available for rent at fair rental price A. 1040ez refund       B. 1040ez refund Total days available for rent (line A) but not rented B. 1040ez refund       C. 1040ez refund Total days of rental use. 1040ez refund Subtract line B from line A C. 1040ez refund       D. 1040ez refund Total days of personal use (including days rented at less than fair rental price) D. 1040ez refund       E. 1040ez refund Total days of rental and personal use. 1040ez refund Add lines C and D E. 1040ez refund       F. 1040ez refund Percentage of expenses allowed for rental. 1040ez refund Divide line C by line E     F. 1040ez refund   PART II. 1040ez refund Allowable Rental Expenses 1. 1040ez refund Enter rents received 1. 1040ez refund   2a. 1040ez refund Enter the rental portion of deductible home mortgage interest and qualified mortgage insurance premiums (see instructions) 2a. 1040ez refund       b. 1040ez refund Enter the rental portion of real estate taxes b. 1040ez refund       c. 1040ez refund Enter the rental portion of deductible casualty and theft losses (see instructions) c. 1040ez refund       d. 1040ez refund Enter direct rental expenses (see instructions) d. 1040ez refund       e. 1040ez refund Fully deductible rental expenses. 1040ez refund Add lines 2a–2d. 1040ez refund Enter here and  on the appropriate lines on Schedule E (see instructions) 2e. 1040ez refund   3. 1040ez refund Subtract line 2e from line 1. 1040ez refund If zero or less, enter -0- 3. 1040ez refund   4a. 1040ez refund Enter the rental portion of expenses directly related to operating or maintaining  the dwelling unit (such as repairs, insurance, and utilities) 4a. 1040ez refund       b. 1040ez refund Enter the rental portion of excess mortgage interest and qualified mortgage insurance premiums (see instructions) b. 1040ez refund       c. 1040ez refund Carryover of operating expenses from 2012 worksheet c. 1040ez refund       d. 1040ez refund Add lines 4a–4c d. 1040ez refund       e. 1040ez refund Allowable expenses. 1040ez refund Enter the smaller of line 3 or line 4d (see instructions) 4e. 1040ez refund   5. 1040ez refund Subtract line 4e from line 3. 1040ez refund If zero or less, enter -0- 5. 1040ez refund   6a. 1040ez refund Enter the rental portion of excess casualty and theft losses (see instructions) 6a. 1040ez refund       b. 1040ez refund Enter the rental portion of depreciation of the dwelling unit b. 1040ez refund       c. 1040ez refund Carryover of excess casualty losses and depreciation from 2012 worksheet c. 1040ez refund       d. 1040ez refund Add lines 6a–6c d. 1040ez refund       e. 1040ez refund Allowable excess casualty and theft losses and depreciation. 1040ez refund Enter the smaller of  line 5 or line 6d (see instructions) 6e. 1040ez refund   PART III. 1040ez refund Carryover of Unallowed Expenses to Next Year 7a. 1040ez refund Operating expenses to be carried over to next year. 1040ez refund Subtract line 4e from line 4d 7a. 1040ez refund   b. 1040ez refund Excess casualty and theft losses and depreciation to be carried over to next year. 1040ez refund  Subtract line 6e from line 6d b. 1040ez refund   Worksheet 9-1 Instructions. 1040ez refund Worksheet for Figuring Rental Deductions for a Dwelling Unit Used as a Home Caution. 1040ez refund Use the percentage determined in Part I, line F, to figure the rental portions to enter on lines 2a–2c, 4a–4b, and 6a–6b of  Part II. 1040ez refund Line 2a. 1040ez refund Figure the mortgage interest on the dwelling unit that you could deduct on Schedule A as if you had not rented the unit. 1040ez refund Do not include interest on a loan that did not benefit the dwelling unit. 1040ez refund For example, do not include interest on a home equity loan used to pay off credit cards or other personal loans, buy a car, or pay college tuition. 1040ez refund Include interest on a loan used to buy, build, or improve the dwelling unit, or to refinance such a loan. 1040ez refund Include the rental portion of this interest in the total you enter on line 2a of the worksheet. 1040ez refund   Figure the qualified mortgage insurance premiums on the dwelling unit that you could deduct on line 13 of Schedule A as if you had not rented the unit. 1040ez refund See the Schedule A instructions. 1040ez refund However, figure your adjusted gross income (Form 1040, line 38) without your rental income and expenses from the dwelling unit. 1040ez refund See Line 4b to deduct the part of the qualified mortgage insurance premiums not allowed because of the adjusted gross income limit. 1040ez refund Include the rental portion of the amount from Schedule A, line 13, in the total you enter on line 2a of the worksheet. 1040ez refund   Note. 1040ez refund Do not file this Schedule A or use it to figure the amount to deduct on line 13 of that schedule. 1040ez refund Instead, figure the personal portion on a separate Schedule A. 1040ez refund If you have deducted mortgage interest or qualified mortgage insurance premiums on the dwelling unit on other forms, such as Schedule C or F, remember to reduce your Schedule A deduction by that amount. 1040ez refund           Line 2c. 1040ez refund Figure the casualty and theft losses related to the dwelling unit that you could deduct on Schedule A as if you had not rented the dwelling unit. 1040ez refund To do this, complete Section A of Form 4684, Casualties and Thefts, treating the losses as personal losses. 1040ez refund If any of the loss is due to a federally declared disaster, see the Instructions for Form 4684. 1040ez refund On Form 4684, line 17, enter 10% of your adjusted gross income figured without your rental income and expenses from the dwelling unit. 1040ez refund Enter the rental portion of the result from Form 4684, line 18, on line 2c of this worksheet. 1040ez refund   Note. 1040ez refund Do not file this Form 4684 or use it to figure your personal losses on Schedule A. 1040ez refund Instead, figure the personal portion on a separate Form 4684. 1040ez refund           Line 2d. 1040ez refund Enter the total of your rental expenses that are directly related only to the rental activity. 1040ez refund These include interest on loans used for rental activities other than to buy, build, or improve the dwelling unit. 1040ez refund Also include rental agency fees, advertising, office supplies, and depreciation on office equipment used in your rental activity. 1040ez refund           Line 2e. 1040ez refund You can deduct the amounts on lines 2a, 2b, 2c, and 2d as rental expenses on Schedule E even if your rental expenses are more than your rental income. 1040ez refund Enter the amounts on lines 2a, 2b, 2c, and 2d on the appropriate lines of Schedule E. 1040ez refund           Line 4b. 1040ez refund On line 2a, you entered the rental portion of the mortgage interest and qualified mortgage insurance premiums you could deduct on Schedule A if you had not rented the dwelling unit. 1040ez refund If you had additional mortgage interest and qualified mortgage insurance premiums that would not be deductible on Schedule A because of limits imposed on them, enter on line 4b of this worksheet the rental portion of those excess amounts. 1040ez refund Do not include interest on a loan that did not benefit the dwelling unit (as explained in the line 2a instructions). 1040ez refund           Line 4e. 1040ez refund You can deduct the amounts on lines 4a, 4b, and 4c as rental expenses on Schedule E only to the extent they are not more than the amount on line 4e. 1040ez refund *           Line 6a. 1040ez refund To find the rental portion of excess casualty and theft losses, use the Form 4684 you prepared for line 2c of this worksheet. 1040ez refund   A. 1040ez refund Enter the amount from Form 4684, line 10       B. 1040ez refund Enter the rental portion of line A       C. 1040ez refund Enter the amount from line 2c of this worksheet       D. 1040ez refund Subtract line C from line B. 1040ez refund Enter the result here and on line 6a of this worksheet               Line 6e. 1040ez refund You can deduct the amounts on lines 6a, 6b, and 6c as rental expenses on Schedule E only to the extent they are not more than the amount on line 6e. 1040ez refund * *Allocating the limited deduction. 1040ez refund If you cannot deduct all of the amount on line 4d or 6d this year, you can allocate the allowable deduction in any way you wish among the expenses included on line 4d or 6d. 1040ez refund Enter the amount you allocate to each expense on the appropriate line of Schedule E, Part I. 1040ez refund Prev  Up  Next   Home   More Online Publications
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Consumer Protection Offices

City, county, regional, and state consumer offices offer a variety of important services. They might mediate complaints, conduct investigations, prosecute offenders of consumer laws, license and regulate professional service providers, provide educational materials and advocate for consumer rights. To save time, call before sending a written complaint. Ask if the office handles the type of complaint you have and if complaint forms are provided.

State Consumer Protection Offices

Texas Office of the Attorney General

Website: Texas Office of the Attorney General

Address: Texas Office of the Attorney General
Consumer Protection Division
PO Box 12548
Austin, TX 78711-2548

Toll-free: 1-800-621-0508

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Regional Consumer Protection Offices

Office of the Attorney General - Dallas Region

Website: Office of the Attorney General - Dallas Region

Address: Office of the Attorney General - Dallas Region
Consumer Protection Division
1412 Main St., Suite 810
Dallas, TX 75202

Phone Number: 214-969-5310

Toll-free: 1-800-621-0508 (TX)

Office of the Attorney General - El Paso Region

Website: Office of the Attorney General - El Paso Region

Address: Office of the Attorney General - El Paso Region
Consumer Protection Division
401 E. Franklin Ave., Suite 530
El Paso, TX 79901

Phone Number: 915-834-5800

Toll-free: 1-800-621-0508

Office of the Attorney General - Houston Region

Website: Office of the Attorney General - Houston Region

Address: Office of the Attorney General - Houston Region
Consumer Protection Division
808 Travis St., Suite 1520
Houston, TX 77002-1702

Phone Number: 713-223-5886

Toll-free: 1-800-621-0508

Office of the Attorney General - McAllen Region

Website: Office of the Attorney General - McAllen Region

Address: Office of the Attorney General - McAllen Region
Consumer Protection Division
3201 N. McColl Rd., Suite B
McAllen, TX 78501

Phone Number: 956-682-4547

Toll-free: 1-800-621-0508 (TX)

Office of the Attorney General - San Antonio Region

Website: Office of the Attorney General - San Antonio Region

Address: Office of the Attorney General - San Antonio Region
Consumer Protection Division
115 E. Travis St., Suite 925
San Antonio, TX 78205

Phone Number: 210-225-4191

Toll-free: 1-800-621-0508 (TX)

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County Consumer Protection Offices

Dallas County District Attorneys Office

Website: Dallas County District Attorneys Office

Address: Dallas County District Attorneys Office
Check Division/ID Fraud
133 N. Industrial Blvd., LB 19
Dallas, TX 75207

Phone Number: 214-653-3672

Harris County District Attorney's Office

Website: Harris County District Attorney's Office

Address: Harris County District Attorney's Office
Consumer Protection Section
1201 Franklin St., Suite 600
Houston, TX 77002-1923

Phone Number: 713-755-5836

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Banking Authorities

The officials listed in this section regulate and supervise state-chartered banks. Many of them handle or refer problems and complaints about other types of financial institutions as well. Some also answer general questions about banking and consumer credit. If you are dealing with a federally chartered bank, check Federal Agencies.

Department of Banking

Website: Department of Banking

Address: Department of Banking
Consumer Assistance Activities
2601 N. Lamar Blvd., Suite 201
Austin, TX 78705

Phone Number: 512-475-1300

Toll-free: 1-877-276-5554 (Consumer Hotline)

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Insurance Regulators

Each state has its own laws and regulations for each type of insurance. The officials listed in this section enforce these laws. Many of these offices can also provide you with information to help you make informed insurance buying decisions.

Department of Insurance

Website: Department of Insurance

Address: Department of Insurance
Consumer Protection (111-1A)
PO Box 149091
Austin, TX 78714-9091

Phone Number: 512-463-6515

Toll-free: 1-800-252-3439

TTY: 512 322-4238

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Securities Administrators

Each state has its own laws and regulations for securities brokers and securities - including stocks, mutual funds, commodities, real estate, etc. The officials and agencies listed in this section enforce these laws and regulations. Many of these offices can also provide information to help you make informed investment decisions.

State Securities Board

Website: State Securities Board

Address: State Securities Board
PO Box 13167
Austin, TX 78711-3167

Phone Number: 512-305-8300

Toll-free: 1-888-663-0009

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Utility Commissions

State Utility Commissions regulate services and rates for gas, electricity and telephones within your state. In some states, the utility commissions regulate other services such as water, transportation, and the moving of household goods. Many utility commissions handle consumer complaints. Sometimes, if a number of complaints are received about the same utility matter, they will conduct investigations.

Public Utility Commission

Website: Public Utility Commission

Address: Public Utility Commission
Customer Protection
PO Box 13326
Austin, TX 78711-3326

Phone Number: 512-936-7120

Toll-free: 1-888-782-8477

TTY: 1-800-735-2988

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The 1040ez Refund

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