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1040ez Refund

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1040ez Refund

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Seafood Inspection Program

NOAA oversees fisheries management in the United States and provides a voluntary inspection service to the industry. The NOAA Seafood Inspection Program offers product quality evaluation, grading, and certification services. NOAA provides official marks to eligible products, such as U.S. Grade A, Processed Under Federal Inspection (PUFI) and Lot Inspection.

Contact the Agency or Department

Website:

E-mail:

Address: 1315 East West Hwy.,
F/SI - Room 10837

Silver Spring, MD 20910

Phone Number: 301-713-2355

Toll-free: 1-800-422-2750

The 1040ez Refund

1040ez refund Index Symbols 1231 property sale, Sale of property interest. 1040ez refund 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. 1040ez refund 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. 1040ez refund 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. 1040ez refund 501(c)(3) organizations, Student loans. 1040ez refund 529 program, Qualified tuition program (QTP). 1040ez refund 83(b) election, How to make the choice. 1040ez refund A Academic health centers Meals and lodging when teaching and research organization, Academic health center. 1040ez refund Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. 1040ez refund Accrual method taxpayers, Prepaid income. 1040ez refund Accrued leave payment At time of retirement or resignation, Accrued leave payment. 1040ez refund Disability retirement, Accrued leave payment. 1040ez refund Activity not for profit, Activity not for profit. 1040ez refund Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. 1040ez refund Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. 1040ez refund Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. 1040ez refund Alien status, waiver of, Waiver of alien status. 1040ez refund Aliens Nonresident, Nonresident aliens. 1040ez refund Alimony, Alimony. 1040ez refund Alternative minimum tax (AMT) Recoveries, refiguring of, Subject to alternative minimum tax. 1040ez refund Stock options, Alternative minimum tax (AMT). 1040ez refund Annuities Charitable gift, Charitable gift annuities. 1040ez refund Railroad retirement, Railroad retirement annuities. 1040ez refund Tax-sheltered, Limit for tax-sheltered annuities. 1040ez refund Archer MSAs, Archer MSA contributions. 1040ez refund , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 1040ez refund Armed forces, Military Combat zone bonus, Veterans' benefits. 1040ez refund Disability, Disability. 1040ez refund Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. 1040ez refund Qualified reservist distribution, Qualified reservist distribution (QRD). 1040ez refund Rehabilitative program payments, Veterans' benefits. 1040ez refund Retirement pay, Military retirement pay. 1040ez refund Veterans benefits, Veterans' benefits. 1040ez refund Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. 1040ez refund Back pay, award for, Back pay awards. 1040ez refund Backup withholding Barter exchange transactions, Backup withholding. 1040ez refund Bankruptcy Canceled debt not deemed to be income, Excluded debt. 1040ez refund Barter income, Bartering Below-market loans, Below-market loans. 1040ez refund Bequest for services, Bequest for services. 1040ez refund Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. 1040ez refund Black lung benefit payments, Black lung benefit payments. 1040ez refund Bonuses, Bonuses and awards. 1040ez refund , Employee awards or bonuses. 1040ez refund Breach of contract Damages as income, Court awards and damages. 1040ez refund Bribes, Bribes. 1040ez refund Business expenses Reimbursements, Allowances and reimbursements. 1040ez refund Business income, Business and Investment Income, More information. 1040ez refund C Cafeteria plans, Cafeteria plans. 1040ez refund Campaign contributions, Campaign contributions. 1040ez refund Campus lodging, Qualified campus lodging. 1040ez refund , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. 1040ez refund Capital gains Recoveries, Capital gains. 1040ez refund , Capital gains. 1040ez refund Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. 1040ez refund Incentive stock options (ISOs), Incentive stock options (ISOs). 1040ez refund Sale of personal property, Sale of personal items. 1040ez refund Car (see Vehicle, employer-provided) Car pools, Car pools. 1040ez refund Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. 1040ez refund Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. 1040ez refund Catch-up contributions, Catch-up contributions. 1040ez refund , Catch-up contributions. 1040ez refund Charitable gift annuities, Charitable gift annuities. 1040ez refund Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. 1040ez refund Child support payments, Child support payments. 1040ez refund Childcare providers, Childcare providers. 1040ez refund , Food program payments to daycare providers. 1040ez refund Chronic illness, Chronically ill individual. 1040ez refund Accelerated death benefits paid to, Exclusion for chronic illness. 1040ez refund Citizens outside U. 1040ez refund S. 1040ez refund Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. 1040ez refund Clergy, Clergy Coal, Coal and iron ore. 1040ez refund Colleges and universities Faculty lodging, Faculty lodging. 1040ez refund Scholarships and fellowships, Scholarships and fellowships. 1040ez refund Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. 1040ez refund Workers', Workers' Compensation Compensatory damages, Other compensation. 1040ez refund , Court awards and damages. 1040ez refund Constructive receipt of income, Constructively received income. 1040ez refund Copyrights Infringement damages, Court awards and damages. 1040ez refund Royalties, Copyrights and patents. 1040ez refund Corporate directors, Corporate director. 1040ez refund Cost-of-living allowances, Government cost-of-living allowances. 1040ez refund Court awards, Court awards and damages. 1040ez refund (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. 1040ez refund Credits Recoveries, refiguring of unused credits, Unused tax credits. 1040ez refund , Unused tax credits. 1040ez refund Currency transactions, foreign, Foreign currency transactions. 1040ez refund D Damages from lawsuits, Court awards and damages. 1040ez refund Back pay awards, Back pay awards. 1040ez refund Breach of contract, Court awards and damages. 1040ez refund Compensatory damages, Other compensation. 1040ez refund , Court awards and damages. 1040ez refund Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. 1040ez refund Punitive damages, Court awards and damages. 1040ez refund Daycare providers, Childcare providers. 1040ez refund (see also Childcare providers) Food program payments to, Food program payments to daycare providers. 1040ez refund De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. 1040ez refund (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. 1040ez refund Nonrecourse debts, Mortgage relief upon sale or other disposition. 1040ez refund Recourse, Mortgage relief upon sale or other disposition. 1040ez refund Stockholder's, Stockholder debt. 1040ez refund Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. 1040ez refund Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. 1040ez refund , Nonqualified deferred compensation plans of nonqualified entities. 1040ez refund Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. 1040ez refund Differential wage payments, Differential wage payments. 1040ez refund Armed forces, Differential wage payments. 1040ez refund Directors' fees, Corporate director. 1040ez refund Disability Military, Disability. 1040ez refund Pensions, Disability Pensions Workers' compensation, Disability pension. 1040ez refund Person with, Persons with disabilities. 1040ez refund Unemployment compensation, paid as substitute for, Types of unemployment compensation. 1040ez refund Disaster relief Disaster mitigation payments, Disaster mitigation payments. 1040ez refund Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. 1040ez refund Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. 1040ez refund Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. 1040ez refund Mortgage loan for early payment, Discounted mortgage loan. 1040ez refund Dividends Restricted stock, Dividends received on restricted stock. 1040ez refund Divorced taxpayers Stock options exercised incident to divorce, Tax form. 1040ez refund Down payment assistance, Down payment assistance. 1040ez refund E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. 1040ez refund Educational institutions Faculty lodging, Faculty lodging. 1040ez refund Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. 1040ez refund Tax Counseling for the Elderly, Volunteer tax counseling. 1040ez refund Election precinct officials, Election precinct official. 1040ez refund Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. 1040ez refund , Catch-up contributions. 1040ez refund Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. 1040ez refund Increased limit for last 3 years prior to retirement age, Increased limit. 1040ez refund Limit on, Elective Deferrals Reporting by employer, Reporting by employer. 1040ez refund Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. 1040ez refund Emotional distress damages, Emotional distress. 1040ez refund Employee achievement awards, Employee achievement award. 1040ez refund Employee awards or bonuses, Employee awards or bonuses. 1040ez refund Employee compensation, Employee Compensation, Inherited property not substantially vested. 1040ez refund Fringe benefits, Fringe Benefits, Special valuation rules. 1040ez refund Restricted property, Restricted Property, Inherited property not substantially vested. 1040ez refund Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. 1040ez refund Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. 1040ez refund Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. 1040ez refund Employment Abroad, Employment abroad. 1040ez refund Agency fees, Employment agency fees. 1040ez refund Contracts Severance pay for cancellation of, Severance pay. 1040ez refund Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. 1040ez refund Conservation Subsidies, Energy conservation subsidies. 1040ez refund Utility rebates, Utility rebates. 1040ez refund Estate income, Estate and trust income. 1040ez refund Estimated tax Unemployment compensation, Tax withholding. 1040ez refund Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. 1040ez refund Expected inheritance, Expected inheritance. 1040ez refund Expenses paid by another, Expenses paid by another. 1040ez refund Exxon Valdez settlement, Exxon Valdez settlement income. 1040ez refund Eligible retirement plan, Contributions to eligible retirement plan. 1040ez refund Income averaging, Income averaging. 1040ez refund Legal expenses, Legal expenses. 1040ez refund Reporting requirement-statement, Statement. 1040ez refund F Faculty lodging, Faculty lodging. 1040ez refund Fair market value (FMV), Fair market value. 1040ez refund Stock options, Grant of option. 1040ez refund Farming Qualified farm debt, cancellation of, Excluded debt. 1040ez refund Federal employees Accrued leave payment, Accrued leave payment. 1040ez refund Cost-of-living allowances, Government cost-of-living allowances. 1040ez refund Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). 1040ez refund Federal income tax Refunds, Federal income tax refund. 1040ez refund Fees for services, Fees for services. 1040ez refund Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. 1040ez refund FICA withholding Foreign employers, U. 1040ez refund S. 1040ez refund citizens working for in U. 1040ez refund S. 1040ez refund , Social security and Medicare taxes. 1040ez refund Paid by employer, Social security and Medicare taxes paid by employer. 1040ez refund Fiduciaries Fees for services, Fees for services. 1040ez refund , Personal representatives. 1040ez refund Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. 1040ez refund No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. 1040ez refund Nutrition Program for the Elderly, Nutrition Program for the Elderly. 1040ez refund Foreign Currency transactions, Foreign currency transactions. 1040ez refund Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. 1040ez refund Income, Reminders Service, Service-connected disability. 1040ez refund Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. 1040ez refund Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. 1040ez refund Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. 1040ez refund Repayment of commissions paid in advance, Advance commissions and other earnings. 1040ez refund Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. 1040ez refund Personal property rental, reporting income from, Reporting business income and expenses. 1040ez refund Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. 1040ez refund Personal property rental, reporting income from, Reporting business income and expenses. 1040ez refund Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. 1040ez refund Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. 1040ez refund Royalties, Royalties Form 1040A Recoveries, Where to report. 1040ez refund Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. 1040ez refund Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. 1040ez refund Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. 1040ez refund , Estate and trust income. 1040ez refund Form 1065 Partnership return, Partnership return. 1040ez refund Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). 1040ez refund , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. 1040ez refund Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. 1040ez refund , Backup withholding. 1040ez refund Form 1099-C Cancellation of debt, Form 1099-C. 1040ez refund Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. 1040ez refund Form 1099-G State tax refunds, State tax refund. 1040ez refund Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. 1040ez refund Stock options exercised incident to divorce, Tax form. 1040ez refund Form 1099-R Charitable gift annuities, Charitable gift annuities. 1040ez refund Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. 1040ez refund Surrender of life insurance policy for cash, Surrender of policy for cash. 1040ez refund Form 1120-POL Political organizations, Campaign contributions. 1040ez refund Form 1120S S corporation return, S corporation return. 1040ez refund Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. 1040ez refund , Schedule K-1 (Form 1120S). 1040ez refund Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). 1040ez refund Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. 1040ez refund Archer MSAs and long-term care insurance contracts, Archer MSA contributions. 1040ez refund Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. 1040ez refund Form SSA-1099 Social security benefit statement, Form SSA-1099. 1040ez refund Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. 1040ez refund Accrued leave payment at time of retirement or resignation, Accrued leave payment. 1040ez refund Back pay awards, Back pay awards. 1040ez refund Bonuses or awards, Bonuses and awards. 1040ez refund Elective deferrals, reporting by employer, Reporting by employer. 1040ez refund Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. 1040ez refund Stock options from employers, Tax form. 1040ez refund Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. 1040ez refund Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. 1040ez refund Form W-9 Request for taxpayer identification number, Backup withholding. 1040ez refund Foster care, Foster care providers. 1040ez refund Foster Grandparent Program, National Senior Service Corps programs. 1040ez refund Found property, Found property. 1040ez refund Free tax services, Free help with your tax return. 1040ez refund Fringe benefits, Fringe Benefits, Special valuation rules. 1040ez refund Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. 1040ez refund Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. 1040ez refund Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. 1040ez refund Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. 1040ez refund Vehicle, Employer-provided vehicles. 1040ez refund Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. 1040ez refund G Gambling winnings and losses, Gambling winnings. 1040ez refund Gas Royalties from, Oil, gas, and minerals. 1040ez refund Gifts, Gifts and inheritances. 1040ez refund Holiday gifts from employer, Holiday gifts. 1040ez refund Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. 1040ez refund Group-term life insurance Worksheets, Figuring the taxable cost. 1040ez refund , Worksheet 1. 1040ez refund Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. 1040ez refund H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). 1040ez refund Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. 1040ez refund Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). 1040ez refund Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). 1040ez refund Savings account, Health savings accounts (HSA). 1040ez refund Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. 1040ez refund Hobby losses, Hobby losses. 1040ez refund Holding period requirement, Holding period requirement. 1040ez refund Holiday gifts, Holiday gifts. 1040ez refund Holocaust victims restitution, Holocaust victims restitution. 1040ez refund Home, sale of, Sale of home. 1040ez refund Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. 1040ez refund Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). 1040ez refund Income Assigned, Assignment of income. 1040ez refund Business and investment, Business and Investment Income, More information. 1040ez refund Constructive receipt of, Constructively received income. 1040ez refund Estate and trust, Estate and trust income. 1040ez refund Foreign employers, Foreign Employer Illegal, Illegal activities. 1040ez refund Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. 1040ez refund S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. 1040ez refund Indian money account, Indian money account litigation settlement. 1040ez refund Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. 1040ez refund Inherited IRA, Inherited pension or IRA. 1040ez refund Inheritance, Gifts and inheritances. 1040ez refund IRA, Inherited pension or IRA. 1040ez refund Property not substantially vested, Inherited property not substantially vested. 1040ez refund Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. 1040ez refund Insurance Credit card, Credit card insurance. 1040ez refund Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. 1040ez refund Frozen deposits, Interest on frozen deposits. 1040ez refund Mortgage refunds, Mortgage interest refund. 1040ez refund Option on insurance, Interest option on insurance. 1040ez refund Recovery amounts, Interest on recovery. 1040ez refund Savings bond, Interest on qualified savings bonds. 1040ez refund State and local government obligations, Interest on state and local government obligations. 1040ez refund Interference with business operations Damages as income, Court awards and damages. 1040ez refund International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. 1040ez refund Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. 1040ez refund IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. 1040ez refund Itemized deductions Limited, Itemized deductions limited. 1040ez refund Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. 1040ez refund Joint returns Social security benefits or railroad retirement payments, Joint return. 1040ez refund Joint state/local tax return Recoveries, Joint state or local income tax return. 1040ez refund Jury duty pay, Jury duty. 1040ez refund K Kickbacks, Kickbacks. 1040ez refund L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. 1040ez refund Dues, Union benefits and dues. 1040ez refund Strike and lockout benefits, Strike and lockout benefits. 1040ez refund Unemployment benefits paid from, Payments by a union. 1040ez refund Last day of tax year, income received on, Constructively received income. 1040ez refund Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. 1040ez refund Life insurance Employer-owned, Employer-owned life insurance contract. 1040ez refund Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. 1040ez refund Loans, Discounted mortgage loan. 1040ez refund (see also Mortgage) Below-market, Below-market loans. 1040ez refund Student, Student loans. 1040ez refund Lockout benefits, Strike and lockout benefits. 1040ez refund Lodging Campus lodging, Qualified campus lodging. 1040ez refund , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. 1040ez refund Replacement housing payments, Replacement housing payments. 1040ez refund Long-term care insurance, Long-term care coverage. 1040ez refund , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. 1040ez refund Lump-sum distributions Survivor benefits, Lump-sum payments. 1040ez refund M Manufacturer incentive payments, Manufacturer incentive payments. 1040ez refund Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. 1040ez refund Medical Care reimbursements, Reimbursement for medical care. 1040ez refund Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 1040ez refund Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 1040ez refund Benefits, Medicare. 1040ez refund Tax paid by employer, Social security and Medicare taxes paid by employer. 1040ez refund Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. 1040ez refund Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. 1040ez refund 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. 1040ez refund Discounted loan, Discounted mortgage loan. 1040ez refund Interest refund, Mortgage interest refund. 1040ez refund Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). 1040ez refund Relief, Mortgage relief upon sale or other disposition. 1040ez refund Motor vehicle, employer-provided, Employer-provided vehicles. 1040ez refund Moving expenses Reimbursements, Allowances and reimbursements. 1040ez refund , Moving expense reimbursements. 1040ez refund MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). 1040ez refund N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. 1040ez refund National Senior Service Corps, National Senior Service Corps programs. 1040ez refund No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. 1040ez refund Nobel prize, Pulitzer, Nobel, and similar prizes. 1040ez refund Nonrecourse debt, Mortgage relief upon sale or other disposition. 1040ez refund Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. 1040ez refund Notary fees, Notary public. 1040ez refund Notes received for services, Note received for services. 1040ez refund Nutrition Program for the Elderly, Nutrition Program for the Elderly. 1040ez refund O Oil Royalties from, Oil, gas, and minerals. 1040ez refund Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). 1040ez refund Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. 1040ez refund Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. 1040ez refund Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. 1040ez refund Royalties, Copyrights and patents. 1040ez refund Peace Corps, Peace Corps. 1040ez refund Pensions Clergy, Pension. 1040ez refund Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. 1040ez refund Military, Military retirement pay. 1040ez refund Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. 1040ez refund Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. 1040ez refund Price reduced after purchase, Price reduced after purchase. 1040ez refund Prizes and awards, Bonuses and awards. 1040ez refund , Prizes and awards. 1040ez refund Achievement awards, Employee achievement award. 1040ez refund Employee awards or bonuses, Employee awards or bonuses. 1040ez refund Length-of-service awards, Employee achievement award. 1040ez refund Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. 1040ez refund Safety achievement, Employee achievement award. 1040ez refund Scholarship prizes, Prizes. 1040ez refund Profit-sharing plan, Retirement and profit-sharing plans. 1040ez refund Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. 1040ez refund Public safety officers killed in line of duty, Public safety officer killed in the line of duty. 1040ez refund Public transportation passes, employer-provided, Transportation, Transit pass. 1040ez refund Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. 1040ez refund Punitive damages, Court awards and damages. 1040ez refund Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). 1040ez refund R Raffles, Lotteries and raffles. 1040ez refund Railroad Retirement annuities, Railroad retirement annuities. 1040ez refund Retirement benefits, Social security and equivalent railroad retirement benefits. 1040ez refund Sick pay, Railroad sick pay. 1040ez refund Unemployment compensation benefits, Types of unemployment compensation. 1040ez refund Real estate Qualified real property business debt, cancellation of, Excluded debt. 1040ez refund Rebates Cash, Cash rebates. 1040ez refund Utility, Utility rebates. 1040ez refund Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. 1040ez refund Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. 1040ez refund , Unused tax credits. 1040ez refund Refunds Federal income tax, Federal income tax refund. 1040ez refund Mortgage interest, Mortgage interest refund. 1040ez refund State tax, State tax refund. 1040ez refund Rehabilitative program payments, Veterans' benefits. 1040ez refund Reimbursements Business expenses, Allowances and reimbursements. 1040ez refund Casualty losses, Casualty insurance and other reimbursements. 1040ez refund Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. 1040ez refund Moving expenses, Allowances and reimbursements. 1040ez refund , Moving expense reimbursements. 1040ez refund Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. 1040ez refund Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. 1040ez refund Repayments, Repayments, Year of deduction (or credit). 1040ez refund Repossession, Canceled sales contract. 1040ez refund Restricted property, Restricted Property, Inherited property not substantially vested. 1040ez refund Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. 1040ez refund Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. 1040ez refund (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. 1040ez refund Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. 1040ez refund Roth contributions, Designated Roth contributions. 1040ez refund Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. 1040ez refund Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. 1040ez refund Sales contracts Cancellation of, Canceled sales contract. 1040ez refund SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. 1040ez refund Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. 1040ez refund Self-employed persons U. 1040ez refund S. 1040ez refund citizens working for foreign employers in U. 1040ez refund S. 1040ez refund treated as, Social security and Medicare taxes. 1040ez refund Senior Companion Program, National Senior Service Corps programs. 1040ez refund Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). 1040ez refund Severance pay, Severance pay. 1040ez refund Outplacement services, Outplacement services. 1040ez refund Sick pay, Sick pay. 1040ez refund Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. 1040ez refund SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. 1040ez refund Smallpox vaccine injuries, Smallpox vaccine injuries. 1040ez refund Social security and Medicare taxes Foreign employers, U. 1040ez refund S. 1040ez refund citizens working for in U. 1040ez refund S. 1040ez refund , Social security and Medicare taxes. 1040ez refund Paid by employer, Social security and Medicare taxes paid by employer. 1040ez refund Social security benefits, Social security and equivalent railroad retirement benefits. 1040ez refund Standard deduction Recoveries, Standard deduction limit. 1040ez refund , Standard deduction for earlier years. 1040ez refund State employees Unemployment benefits paid to, State employees. 1040ez refund State or local governments Interest on obligations of, Interest on state and local government obligations. 1040ez refund State or local taxes Refunds, State tax refund. 1040ez refund Statutory stock option holding period, Sale of the stock. 1040ez refund Stock appreciation rights, Stock appreciation rights. 1040ez refund Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. 1040ez refund Grant, Grant of option. 1040ez refund Sale, Sale of the stock. 1040ez refund Stock options, statutory Exercise, Exercise of option. 1040ez refund Grant, Grant of option. 1040ez refund Sale, Sale of the stock. 1040ez refund Stockholder debts, Stockholder debt. 1040ez refund Stolen property, Stolen property. 1040ez refund Strike benefits, Strike and lockout benefits. 1040ez refund Student loans Cancellation of debt, Student loans. 1040ez refund Substantial risk of forfeiture, Substantial risk of forfeiture. 1040ez refund Substantially vested property, Substantially vested. 1040ez refund Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. 1040ez refund Supplemental unemployment benefits, Supplemental unemployment benefits. 1040ez refund Surviving spouse Life insurance proceeds paid to, Surviving spouse. 1040ez refund Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. 1040ez refund Tax Counseling for the Elderly, Volunteer tax counseling. 1040ez refund Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. 1040ez refund Terminal illness, Exclusion for terminal illness. 1040ez refund Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. 1040ez refund Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. 1040ez refund Tour guides, free tours for, Free tour. 1040ez refund Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. 1040ez refund , Repayment of benefits. 1040ez refund Transferable property, Transferable property. 1040ez refund Transit passes, Transportation, Transit pass. 1040ez refund Travel agencies Free tour to organizer of group of tourists, Free tour. 1040ez refund Travel and transportation expenses Free tours from travel agencies, Free tour. 1040ez refund Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. 1040ez refund School children, transporting of, Transporting school children. 1040ez refund Trusts Grantor trusts, Grantor trust. 1040ez refund Income, Estate and trust income. 1040ez refund Tuition program, qualified (QTP), Qualified tuition program (QTP). 1040ez refund Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. 1040ez refund V VA payments, VA payments. 1040ez refund Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. 1040ez refund Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. 1040ez refund Employer-provided, Employer-provided vehicles. 1040ez refund Veterans benefits, Veterans' benefits. 1040ez refund Disability compensation, Retroactive VA determination. 1040ez refund Retroactive VA determination, Retroactive VA determination. 1040ez refund Special statute of limitations. 1040ez refund , Special statute of limitations. 1040ez refund Viatical settlements, Viatical settlement. 1040ez refund Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. 1040ez refund Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). 1040ez refund W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. 1040ez refund Winter energy payments, Payments to reduce cost of winter energy. 1040ez refund Withholding Barter exchange transactions, Backup withholding. 1040ez refund Unemployment compensation, Tax withholding. 1040ez refund Work-training programs, Work-training program. 1040ez refund Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. 1040ez refund , Worksheet 1. 1040ez refund Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up   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