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2013 1040ez Form Instructions

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2013 1040ez Form Instructions

2013 1040ez form instructions Index A Absence, temporary, Temporary absence from work. 2013 1040ez form instructions , Temporary absence from work. 2013 1040ez form instructions Accountable plans, Accountable Plans Address, change of, Reminders Adequate accounting, Adequate accounting. 2013 1040ez form instructions Armed Forces, Retirees, survivors, and Armed Forces members. 2013 1040ez form instructions , Members of the Armed Forces Distance test, special rule, Armed Forces. 2013 1040ez form instructions Form 3903, how to complete, How to complete Form 3903 for members of the Armed Forces. 2013 1040ez form instructions Services or reimbursements provided by government, Services or reimbursements provided by government. 2013 1040ez form instructions Spouse and dependents, Spouse and dependents. 2013 1040ez form instructions Assistance (see Tax help) C Change of address, Reminders Closely related in place, Closely related in place. 2013 1040ez form instructions Closely related in time, Closely related in time. 2013 1040ez form instructions D Deductible moving expenses, Deductible Moving Expenses, Moving expenses allocable to excluded foreign income. 2013 1040ez form instructions Household goods, Household goods and personal effects. 2013 1040ez form instructions Moving to and from storage, Moving goods and effects to and from storage. 2013 1040ez form instructions Member of your household, Member of your household. 2013 1040ez form instructions Moves in U. 2013 1040ez form instructions S. 2013 1040ez form instructions , Moves to Locations in the United States Moves outside U. 2013 1040ez form instructions S. 2013 1040ez form instructions , Moves to Locations Outside the United States Moving expenses allocable to excluded foreign income, Moving expenses allocable to excluded foreign income. 2013 1040ez form instructions Personal effects, Household goods and personal effects. 2013 1040ez form instructions Moving to and from storage, Moving goods and effects to and from storage. 2013 1040ez form instructions Reasonable expenses, Reasonable expenses. 2013 1040ez form instructions Storage expenses, Storage expenses. 2013 1040ez form instructions , Storage expenses. 2013 1040ez form instructions Travel by car, Travel by car. 2013 1040ez form instructions Travel expenses, Travel expenses. 2013 1040ez form instructions Distance test, Distance Test Armed Forces, special rule, Armed Forces. 2013 1040ez form instructions First job, First job or return to full-time work. 2013 1040ez form instructions Illustration of (Figure A), Main job location, Main job location. 2013 1040ez form instructions Return to full-time work, First job or return to full-time work. 2013 1040ez form instructions Worksheet 1, Distance Test E Employees Time test for, Time Test for Employees Estimated tax, Tax Withholding and Estimated Tax, Estimated tax. 2013 1040ez form instructions Excess reimbursements, Excess reimbursement. 2013 1040ez form instructions Excluded foreign income Moving expenses allocable to, Moving expenses allocable to excluded foreign income. 2013 1040ez form instructions F Figures (see Tables and figures) First job, First job or return to full-time work. 2013 1040ez form instructions Form 1040 Moving expense deduction, Where to deduct. 2013 1040ez form instructions Form 3903 Armed Forces members, how to complete, How to complete Form 3903 for members of the Armed Forces. 2013 1040ez form instructions Completing form, Completing Form 3903. 2013 1040ez form instructions Moving expense deduction calculation, Form 3903 Form W-2 Reimbursements, You meet accountable plan rules. 2013 1040ez form instructions , Expenses deducted in earlier year. 2013 1040ez form instructions Government provided for Armed Forces members, Services or reimbursements provided by government. 2013 1040ez form instructions Form W-4 Withholding allowance, Amount of income tax withheld. 2013 1040ez form instructions Free tax services, Free help with your tax return. 2013 1040ez form instructions Full-time work, defined, Full-time work. 2013 1040ez form instructions H Help (see Tax help) Home, defined, Home defined. 2013 1040ez form instructions Household goods, Household goods and personal effects. 2013 1040ez form instructions Moving to and from storage, Moving goods and effects to and from storage. 2013 1040ez form instructions I Important reminders, Reminders J Joint returns, Joint Return M Main job location Defined, Main job location. 2013 1040ez form instructions More than one job, More than one job. 2013 1040ez form instructions Union members, Union members. 2013 1040ez form instructions Member of household, Member of your household. 2013 1040ez form instructions Members of Armed Forces (see Armed Forces) Mileage rate, What's New Missing children, photographs of, Reminders Moves In U. 2013 1040ez form instructions S. 2013 1040ez form instructions , Moves to Locations in the United States Outside U. 2013 1040ez form instructions S. 2013 1040ez form instructions , Moves to Locations Outside the United States To and from storage, Moving goods and effects to and from storage. 2013 1040ez form instructions Moving expenses, Who Can Deduct Moving Expenses, Deductible Moving Expenses (see also Deductible moving expenses) (see also Who can deduct) N Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Nondeductible Expenses Reimbursements of, Reimbursement of nondeductible expenses. 2013 1040ez form instructions , Reimbursement for deductible and nondeductible expenses. 2013 1040ez form instructions P Permanently retired, defined, Retirees who were working abroad. 2013 1040ez form instructions Personal effects, Household goods and personal effects. 2013 1040ez form instructions Moving to and from storage, Moving goods and effects to and from storage. 2013 1040ez form instructions Publications (see Tax help) R Reasonable expenses, Reasonable expenses. 2013 1040ez form instructions Reasonable period of time, Reasonable period of time. 2013 1040ez form instructions Reimbursements, Reimbursements, Estimated tax. 2013 1040ez form instructions Accountable plans, Accountable Plans Adequate accounting, Adequate accounting. 2013 1040ez form instructions Armed Forces members, Services or reimbursements provided by government. 2013 1040ez form instructions Estimated tax, Estimated tax. 2013 1040ez form instructions Excess, Excess reimbursement. 2013 1040ez form instructions Excluded from income, Reimbursements excluded from income. 2013 1040ez form instructions Included in income, Reimbursements included in income. 2013 1040ez form instructions Nonaccountable plans, Nonaccountable Plans Nondeductible expenses, Reimbursement of nondeductible expenses. 2013 1040ez form instructions , Reimbursement for deductible and nondeductible expenses. 2013 1040ez form instructions Reasonable period of time, Reasonable period of time. 2013 1040ez form instructions Reporting moving expenses and reimbursements (Table 2), How and When To Report Types of plans, Types of Reimbursement Plans Reporting expenses, How and When To Report Expenses equal to or less than reimbursement, Expenses equal to or less than reimbursement. 2013 1040ez form instructions Expenses greater than reimbursement, Expenses greater than reimbursement. 2013 1040ez form instructions Form 3903, deduction calculation, Form 3903 Moving expenses and reimbursements (Table 2), How and When To Report Retirees who move to U. 2013 1040ez form instructions S. 2013 1040ez form instructions , Retirees, survivors, and Armed Forces members. 2013 1040ez form instructions , Retirees or survivors. 2013 1040ez form instructions Permanently retired, defined, Retirees who were working abroad. 2013 1040ez form instructions Return to full-time work, First job or return to full-time work. 2013 1040ez form instructions S Seasonal trade or business, Seasonal trade or business. 2013 1040ez form instructions Seasonal work, Seasonal work. 2013 1040ez form instructions Self-employed persons Time test, Time Test for Self-Employed Persons, Self-employment. 2013 1040ez form instructions Table 1, Time Test for Employees Spouse of Armed Forces member, Spouse and dependents. 2013 1040ez form instructions Standard mileage rate, What's New Storage expenses, Storage expenses. 2013 1040ez form instructions , Storage expenses. 2013 1040ez form instructions Survivors who move to U. 2013 1040ez form instructions S. 2013 1040ez form instructions , Retirees, survivors, and Armed Forces members. 2013 1040ez form instructions , Retirees or survivors. 2013 1040ez form instructions , Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad. 2013 1040ez form instructions When move begins, When a move begins. 2013 1040ez form instructions T Tables and figures Distance test, Distance Test Nonmilitary move within U. 2013 1040ez form instructions S. 2013 1040ez form instructions , can you deduct expenses (Figure B), Seasonal work. 2013 1040ez form instructions Reporting moving expenses and reimbursements (Table 2), How and When To Report Time test, satisfying for employees and self-employed persons (Table 1), Time Test for Employees Tax help, How To Get Tax Help Temporary absence, Temporary absence from work. 2013 1040ez form instructions , Temporary absence from work. 2013 1040ez form instructions Time test, Time Test Employees, Time Test for Employees Exceptions to, Exceptions to the Time Test Full-time work, Full-time work. 2013 1040ez form instructions Joint return, Joint Return Not yet met, Time Test Not Yet Met Satisfying for employees and self-employed persons (Table 1), Time Test for Employees Seasonal trade or business, Seasonal trade or business. 2013 1040ez form instructions Seasonal work, Seasonal work. 2013 1040ez form instructions Self-employed persons, Time Test for Self-Employed Persons, Self-employment. 2013 1040ez form instructions Temporary absence from work, Temporary absence from work. 2013 1040ez form instructions , Temporary absence from work. 2013 1040ez form instructions Travel by car, Travel by car. 2013 1040ez form instructions Travel expenses, Travel expenses. 2013 1040ez form instructions TTY/TDD information, How To Get Tax Help U Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970, Uniform Relocation Assistance and Real Property Acquisition Policies Act of 1970 Unions Main job location of member, Union members. 2013 1040ez form instructions W When to deduct expenses, When To Deduct Expenses, Illustrated Example Choosing when to deduct, Choosing when to deduct. 2013 1040ez form instructions Expenses not reimbursed, Expenses not reimbursed. 2013 1040ez form instructions Expenses reimbursed, Expenses reimbursed. 2013 1040ez form instructions How to make choice, How to make the choice. 2013 1040ez form instructions Who can deduct, Who Can Deduct Moving Expenses, When a move begins. 2013 1040ez form instructions Armed Forces, members of, Retirees, survivors, and Armed Forces members. 2013 1040ez form instructions Distance test, Distance Test Nonmilitary move within U. 2013 1040ez form instructions S. 2013 1040ez form instructions (Figure B), Seasonal work. 2013 1040ez form instructions Related to start of work, Move Related to Start of Work Retirees who move to U. 2013 1040ez form instructions S. 2013 1040ez form instructions , Retirees, survivors, and Armed Forces members. 2013 1040ez form instructions , Retirees or survivors. 2013 1040ez form instructions , Retirees or Survivors Who Move to the United States Survivors who move to U. 2013 1040ez form instructions S. 2013 1040ez form instructions , Retirees, survivors, and Armed Forces members. 2013 1040ez form instructions , Retirees or survivors. 2013 1040ez form instructions , Retirees or Survivors Who Move to the United States, Survivors of decedents who were working abroad. 2013 1040ez form instructions Time test, Time Test Withholding, Tax Withholding and Estimated Tax Worksheet Distance test (Worksheet 1), Distance Test Prev  Up     Home   More Online Publications
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Many changes have taken, and are continuing to take place in the industry. Savvy consumers need to keep up with new rules, products, and services to make sure they are getting the best quality and taking advantage of the best offers.

Cable

You can start with a basic lineup of channels and go from there. The more channels you want, the more it will cost. You may want to consider video on demand so you can order movies and sports events and watch them when you like (usually within a 24-hour window). You can also buy a bundle of services that includes digital TV, digital phone and broadband Internet access at discounted rates. Bear in mind, however, that you may be asked to sign a contract for bundled services.

Satellite TV

This requires a dish that's mounted outside (service requires an unobstructed view of the satellite) and a receiver that's placed by your television. Satellite TV may offer more channels than cable TV, and you can add a digital video recorder to record shows for viewing later. One downside to satellite TV is occasional interference during periods of rain or snow. Check with your satellite TV provider for channel options and prices. Like cable TV, you may be asked to sign a contract for a package of services.

Internet TV

If you have a high-speed Internet connection, you're already able to watch thousands of videos on your computer. But movies and TV shows are also available and becoming more prevalent as large online companies start distributing TV programming.

The 2013 1040ez Form Instructions

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