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1040ez State Tax Form

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1040ez State Tax Form

1040ez state tax form Tax Changes for Businesses Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Electronic Form 1099 Tax Incentives for New York Liberty Zone Other 2001 Changes 2002 ChangesNonaccrual-Experience Method Issuance of Qualified Zone Academy Bonds Depletion Work Opportunity Credit Expanded in New York Liberty Zone Credit For Pension Plan Startup Costs Welfare-to-Work Credit Extended Work Opportunity Credit Extended Electric and Clean-Fuel Vehicles Renewable Electricity Production Credit Later ChangesSpecial Depreciation Allowance Extension of Placed in Service Date Special Liberty Zone Depreciation Allowance for New and Used Property Depreciation of Property Used on Indian Reservations Indian Employment Credit Extended 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). 1040ez state tax form However, you can still choose to use the previous carryback period. 1040ez state tax form You also can choose not to carry back an NOL and only carry it forward. 1040ez state tax form Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. 1040ez state tax form Corporations can file Form 1139, Corporation Application for Tentative Refund. 1040ez state tax form The instructions for these forms will be revised to reflect the new law. 1040ez state tax form Electronic Form 1099 For tax years ending after March 9, 2002, most Forms 1099 can be furnished electronically if the recipient consents, according to IRS regulations, to receive it that way. 1040ez state tax form Tax Incentives for New York Liberty Zone New tax benefits are provided for the parts of New York City damaged in the terrorist attacks on September 11, 2001. 1040ez state tax form These benefits apply to the newly created New York Liberty Zone, which is the area located on or south of Canal Street, East Broadway (east of its intersection with Canal Street), or Grand Street (east of its intersection with East Broadway), in the Borough of Manhattan. 1040ez state tax form Tax benefits for the New York Liberty Zone include the following. 1040ez state tax form A special depreciation allowance equal to 30% of the adjusted basis of qualified Liberty Zone property. 1040ez state tax form It is allowed for the year the property is placed in service. 1040ez state tax form No alternative minimum tax depreciation adjustment for qualified Liberty Zone property. 1040ez state tax form Classification of Liberty Zone leasehold improvement property as 5-year property. 1040ez state tax form Authorization of the issuance of tax-exempt New York Liberty bonds to finance the acquisition, construction, reconstruction, and renovation of nonresidential real property, residential rental property, and public utility property in the Liberty Zone. 1040ez state tax form An increased section 179 deduction for certain Liberty Zone property. 1040ez state tax form Extension of the replacement period from 2 years to 5 years for certain property involuntarily converted as a result of the terrorist attacks on September 11, 2001, but only if substantially all of the use of the replacement property is in New York City. 1040ez state tax form For more information about involuntary conversions, see Postponement of Gain in Publication 547, Casualties, Disasters, and Thefts. 1040ez state tax form In addition, for 2002 and 2003, the work opportunity credit is expanded by creating a new targeted group, consisting generally of employees who work in the Liberty Zone or, in certain cases, in New York City outside the Liberty Zone. 1040ez state tax form For more information, see Work Opportunity Credit Expanded in New York Liberty Zone under 2002 Changes, later. 1040ez state tax form For more information about the 30% special depreciation allowance, Liberty Zone leasehold improvement property, or increased section 179 deduction, see New York Liberty Zone Benefits, in chapter 5. 1040ez state tax form In addition, the tax benefits for the Liberty Zone will be covered in a new edition of Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities, available later in 2002. 1040ez state tax form Other 2001 Changes Other changes are discussed in the following chapters. 1040ez state tax form Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Nonaccrual-Experience Method Under current law, if you perform services and use an accrual method of accounting, you do not accrue income which, based on experience, you expect to be uncollectible. 1040ez state tax form Beginning in 2002, this rule only applies if you perform services in the fields of health, law, engineering, architecture, accounting, actuarial science, performing arts, and consulting, or your average annual gross receipts for the 3 prior tax years does not exceed $5,000,000. 1040ez state tax form As under current law, the nonaccrual-experience method will not apply to amounts on which you charge interest or a late payment penalty. 1040ez state tax form For more information, see Nonaccrual-Experience Method in chapter 11 of Publication 535, Business Expenses. 1040ez state tax form Issuance of Qualified Zone Academy Bonds State and local governments issue qualified zone academy bonds to raise funds for the use of qualified zone academies. 1040ez state tax form The amount of bonds that may be issued was limited to $400 million each year for 1998, 1999, 2000, and 2001. 1040ez state tax form This provision has been extended to provide for an additional $400 million of bonds to be issued each year for 2002 and 2003. 1040ez state tax form For more information about qualified zone academy bonds, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. 1040ez state tax form Depletion The suspension of the taxable income limit on percentage depletion from the marginal production of oil and natural gas that was scheduled to expire for tax years beginning after 2001 has been extended to tax years beginning before 2004. 1040ez state tax form For more information on marginal production, see section 613A(c) of the Internal Revenue Code. 1040ez state tax form Work Opportunity Credit Expanded in New York Liberty Zone The work opportunity credit is expanded to include a new targeted group consisting generally of employees who perform substantially all their services: In the New York Liberty Zone (defined earlier under Tax Incentives for New York Liberty Zone, under 2001 Changes), or Elsewhere in New York City for a business that relocated from the Liberty Zone due to the destruction or damage of its place of business by the September 11, 2001, terrorist attack. 1040ez state tax form The credit is available to employers for wages paid to new employees and existing employees for work performed during 2002 or 2003. 1040ez state tax form Certain limits apply. 1040ez state tax form For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. 1040ez state tax form Credit For Pension Plan Startup Costs The credit for pension plan startup costs is now allowed for plans that become effective after December 31, 2001. 1040ez state tax form Previously, the credit was only allowed for plans established after December 31, 2001. 1040ez state tax form For more information on the credit, see Important Changes for 2002 in Publication 560, Retirement Plans for Small Business. 1040ez state tax form Welfare-to-Work Credit Extended The welfare-to-work credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. 1040ez state tax form For more information on the welfare-to-work credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. 1040ez state tax form Work Opportunity Credit Extended The work opportunity credit that was scheduled to expire for wages paid to individuals who began working for you after 2001 has been extended to include wages paid to qualified individuals who begin work for you in 2002 or 2003. 1040ez state tax form For more information about the work opportunity credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. 1040ez state tax form Electric and Clean-Fuel Vehicles The maximum clean-fuel vehicle deduction and qualified electric vehicle credit were scheduled to be 25% lower for 2002 and both were scheduled to be phased out completely by 2005. 1040ez state tax form The full deduction and credit are now allowed for qualified property placed in service in 2002 and 2003. 1040ez state tax form The phaseout of the deduction and the credit will begin in 2004, and no deduction or credit will be allowed for property placed in service after 2006. 1040ez state tax form For more information about electric and clean-fuel vehicles, see chapter 12 in Publication 535, Business Expenses. 1040ez state tax form Renewable Electricity Production Credit The renewable electricity production credit is extended to include electricity produced by facilities placed in service after 2001 and before 2004. 1040ez state tax form Later Changes Special Depreciation Allowance You can claim the special depreciation allowance (an additional 30% depreciation deduction) for new property that you acquire before September 11, 2004, and place in service for your business generally before January 1, 2005, if you meet the other requirements for qualified property covered in chapter 5. 1040ez state tax form Accordingly, you will generally no longer be able to claim the special depreciation allowance for the qualified property if you acquire it after September 10, 2004, or place it in service for your business after December 31, 2004. 1040ez state tax form However, you will be able to claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for most qualified property if you place it in service in the Liberty Zone after December 31, 2004, and generally before January 1, 2007, provided you meet the other requirements for qualified Liberty Zone property covered in chapter 5. 1040ez state tax form Extension of Placed in Service Date To qualify for the special depreciation allowance, your property must meet certain tests, including the placed in service date test, as well as the other requirements covered in chapter 5 of this publication. 1040ez state tax form To meet the placed in service date test, your property must generally be placed in service for use in your trade or business or for the production of income after September 10, 2001, and before January 1, 2005. 1040ez state tax form However, certain property placed in service before January 1, 2006, may meet this test. 1040ez state tax form Transportation property and property with a recovery period of 10 years or longer meet the test if one of the following applies. 1040ez state tax form The property has an estimated production period of more than 2 years. 1040ez state tax form The property has an estimated production period of more than 1 year and it costs more than $1 million. 1040ez state tax form Transportation property is any tangible personal property used in the trade or business of transporting persons or property. 1040ez state tax form For property that qualifies for the special depreciation allowance solely because of the one-year extension of the placed in service date, only the part of the basis attributable to manufacture, construction, or production before September 11, 2004, is eligible for the special depreciation allowance. 1040ez state tax form Special Liberty Zone Depreciation Allowance for New and Used Property You can claim the special Liberty Zone depreciation allowance (an additional 30% depreciation deduction) for used property that you acquire after September 10, 2001, if the property meets the requirements listed under Qualified Liberty Zone Property in chapter 5 of this publication. 1040ez state tax form You will be able to claim the allowance for both new and used property that you acquire after September 10, 2004, provided the property meets the other requirements for qualified Liberty Zone property. 1040ez state tax form Depreciation of Property Used on Indian Reservations The special depreciation rules that apply to qualified property used on an Indian reservation were scheduled to expire for property placed in service after 2003. 1040ez state tax form These special rules have been extended to include property placed in service in 2004. 1040ez state tax form For more information about these rules, see Publication 946, How To Depreciate Property. 1040ez state tax form Indian Employment Credit Extended The Indian employment credit that was scheduled to expire for tax years beginning after 2003 has been extended to include a tax year beginning in 2004. 1040ez state tax form For more information about this credit, see Publication 954, Tax Incentives for Empowerment Zones and Other Distressed Communities. 1040ez state tax form Prev  Up  Next   Home   More Online Publications
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Contact My Local Office in Oklahoma

Face-to-face Tax Help

IRS Taxpayer Assistance Centers (TACs) are your source for personal tax help when you believe your tax issue can only be handled face-to-face. No appointment is necessary.

Keep in mind, many questions can be resolved online without waiting in line. Through IRS.gov you can:
• Set up a payment plan.
• Get a transcript of your tax return.
• Make a payment.
• Check on your refund.
• Find answers to many of your tax questions.

We are now referring all requests for tax return preparation services to other available resources. You can take advantage of free tax preparation through Free File, Free File Fillable Forms or through a volunteer site in your community. To find the nearest volunteer site location or to get more information about Free File, go to the top of the page and enter “Free Tax Help” in the Search box.

If you have a tax account issues and feel that it requires talking with someone face-to-face, visit your local TAC.

Caution:  Many of our offices are located in Federal Office Buildings. These buildings may not allow visitors to bring in cell phones with camera capabilities.

Multilingual assistance is available in every office. Hours of operation are subject to change.

Before visiting your local office click on "Services Provided" in the chart below to see what services are available. Services are limited and not all services are available at every TAC office and may vary from site to site. You can get these services on a walk-in basis.

City  Street Address  Days/Hours of Service  Telephone* 
Enid  601 S. Harding
Enid, OK 73703 

Monday-Friday 8:30 a.m.-4:30 p.m.
(Closed for lunch 12:30 p.m.-1:30 p.m.)

 

**This office will be closed 3/31**

 

Services Provided

(580) 234-5417 
Lawton  2202 SW A Ave.
Lawton, OK 73501 

Monday-Friday 8:30 a.m.-4:30 p.m. 
(Closed for lunch 1:00 p.m.-2:00 p.m.)

 

Services Provided

(580) 357-5492 
Oklahoma City  55 N. Robinson
Oklahoma City, OK 73102 

Monday-Friday 8:30 a.m.-4:30 p.m.

 

Services Provided

(405) 297-4057 
Tulsa  1645 S. 101st East Ave.
Tulsa, OK 74128 

Monday-Friday 8:30 a.m.-4:30 p.m. 

 

**This office will be open until 6:00 p.m. on 4/14 & 4/15**
 

Services Provided

(918) 622-8482 

* Note: The phone numbers in the chart above are not toll-free for all locations. When you call, you will reach a recorded business message with information about office hours, locations and services provided in that office. If face-to-face assistance is not a priority for you, you may also get help with IRS letters or resolve tax account issues by phone, toll free at 1-800-829-1040 (individuals) or 1-800-829-4933 (businesses).

For information on where to file your tax return please see Where to File Addresses.

The Taxpayer Advocate Service: Call (405) 297-4055 in Oklahoma City or 1-877-777-4778 elsewhere, or see  Publication 1546, The Taxpayer Advocate Service of the IRS. For further information, see  Tax Topic 104.

Partnerships

IRS and organizations all over the country are partnering to assist taxpayers. Through these partnerships, organizations are also achieving their own goals. These mutually beneficial partnerships are strengthening outreach efforts and bringing education and assistance to millions.

For more information about these programs for individuals and families, contact the Stakeholder Partnerships, Education and Communication Office at:

Internal Revenue Service
55 N. Robinson, Stop 1040-OKC
Oklahoma City, OK 73102

For more information about these programs for businesses, your local Stakeholder Liaison office establishes relationships with organizations representing small business and self-employed taxpayers. They provide information about the policies, practices and procedures the IRS uses to ensure compliance with the tax laws. To establish a relationship with us, use this list to find a contact in your state:

Stakeholder Liaison (SL) Phone Numbers for Organizations Representing Small Businesses and Self-employed Taxpayers.

Page Last Reviewed or Updated: 31-Mar-2014

The 1040ez State Tax Form

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