File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

1040ez Tax Table

File 2005 Tax ReturnMinimum Earnings For Filing TaxesFile A Tax ReturnFile Only State TaxesFree Ez Tax FormIrs 2012 Tax Forms 1040ezMilitary Onesource TaxesIrs Gov 2012 Tax FormsHow To File An Amended ReturnFree State Income Tax Filing OnlineTurbotax 2011 FreeAmend 2012 TaxesFree Irs Extension FormAmend My TaxesHow To Amend Federal Tax Return2010 Tax Form 1040xForm 1040vFile My State Taxes Free2013 Tax ReturnWhere Can I Do My State Taxes For FreeTax 2011 FormH R Block Free FileForm 1040 EzTurbo Tax 1040nrFree File Federal And State Taxes Online1040nr2011 Form 1040Tax AmendmentWhere Do I File My 2012 Federal Tax ReturnHttps Www Freefilefillableforms Org2011 Form 1040 EzTurbotax Free State EfileCan I File My State Taxes Online For FreeFree State File TurbotaxHow To Refile Your TaxesWww Gov FreefileWww Irs GovFree 1040ez InstructionsH And R Block On LineIrs Form 1040x 2014

1040ez Tax Table

1040ez tax table Publication 15 - Additional Material Prev  Up  Next   Home   More Online Publications
Print - Click this link to Print this page

Understanding Your CP264 Notice

CP264 is the notice for denial of Form 2553, Election by a Small Business Corporation.


What you need to do

If you want to be treated as a Small Business Corporation, file a new and complete Form 2553. Be sure to include all required statements.


You may want to

Seek professional assistance


Answers to Common Questions

Q. Is there a waiting period before I can re-submit a new Form 2553?

A. No, a newly prepared, complete, and timely Form 2553 can be filed at any time.

Q. How can I find out why my Form 2553 was rejected?

A. Your denied Form 2553 will arrive in a separate envelope. Examine the form to see if it is complete; if not, this may be the reason.

 

 

Page Last Reviewed or Updated: 12-Feb-2014

Printable samples of this notice (PDF)

 

 

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The 1040ez Tax Table

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