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940 Ez Form

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940 Ez Form

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Understanding your CP08 Notice

You may qualify for the Additional Child Tax Credit and be entitled to some additional money.

Printable samples of this notice (PDF)

Tax publications you may find useful

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using this Power of Attorney and Declaration of Representative (Form 2848).

Or you may qualify for help from a Low Income Taxpayer Clinic.
 


What you need to do

  • Read your notice carefully.
  • Complete the Additional Child Tax Credit Worksheet. If the worksheet confirms that you have at least one qualifying child, sign and date the worksheet, and complete Form 1040 Schedule 8812.
  • Mail both the worksheet and Form 1040 Schedule 8812 in the envelope provided.

You may want to...


Answers to Common Questions

I lost the return envelope. Where do I mail my worksheet and Form 8812?
Mail the worksheet and form to the address listed on the top left corner of the worksheet. This is the IRS center that handles cases in your region, so it’s important you send it there to avoid potential delays in processing.

What’s the difference between the "Child Tax Credit" and the "Additional Child Tax Credit"? Can I qualify for both?
The Child Tax Credit is for people who have a qualifying child. The maximum amount you can claim is $1000 for each qualifying child. The Additional Child Tax Credit is for individuals who receive less than the full amount of Child Tax Credit. You may qualify for both the Child Tax Credit and the Additional Child Tax Credit.

I sent you my worksheet and form. When will I get the refund?
We’ll review your form and worksheet and make a determination for your credit. If we deny your credit, we’ll send you a letter explaining why, but if you owe no other amount, you should receive your refund in 8 to 10 weeks. If you don't hear from us after 8 to 10 weeks, call our "Where’s My Refund?" toll free line at 1-800-829-1954 to check on the status of your refund.

My son/daughter is turning 18 this year. Can I still get the Additional Child Tax Credit?
No. Your child must be under age 17 at the end of 2009 to qualify for both the Child Tax Credit and the Additional Child Tax Credit.


Tips for next year

If you have dependent children, remember to claim the Additional Child Tax Credit the next time your file your 1040 or 1040A tax return. To do this, complete and attach Form 1040 Schedule 8812 to your return.

Consider filing your taxes electronically. Filing online can help you avoid mistakes and find credits and deductions that you may qualify for. In many cases you can file for free. Learn more about e-file.

Page Last Reviewed or Updated: 28-Mar-2014

The 940 Ez Form

940 ez form Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 940 ez form 10% tax for early withdrawal from IRA or retirement plan (see Early withdrawal from deferred interest account, subheading: Tax on) 10-year tax option, 10-Year Tax Option 401(k) plans Tax treatment of contributions, Elective deferrals. 940 ez form 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. 940 ez form 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. 940 ez form 60 day rule, Time limit for making a rollover contribution. 940 ez form 70 rule, Age 70½ rule. 940 ez form , Nonresident alien spouse. 940 ez form A Abandonment of home, Abandonment. 940 ez form Abortion Deductibility as medical expense, Table 21-1. 940 ez form Medical and Dental Expenses Checklist. 940 ez form See Publication 502 for more information about these and other expenses. 940 ez form Abroad, citizens traveling or working, Employees of foreign governments or international organizations. 940 ez form , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. 940 ez form S. 940 ez form ) (see also Foreign employment) Absence, temporary, Temporary absences. 940 ez form , Temporary absences. 940 ez form Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. 940 ez form Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. 940 ez form Long-term care, Long-term care coverage. 940 ez form , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. 940 ez form Accidents, car, Deductible losses. 940 ez form Value determination, Car value. 940 ez form Willful negligence or intentional act as cause, Nondeductible losses. 940 ez form Accountable plans for employee reimbursements, Accountable Plans, Related to employer. 940 ez form Accountants Basis to include fees of, Cost Basis CPA review courses, Bar or CPA Review Course Accounting methods, Accounting Methods Accrual method (see Accrual method taxpayers) Cash method (see Cash method taxpayers) Change of Depreciation, to deduct unclaimed amount, Changing your accounting method to deduct unclaimed depreciation. 940 ez form Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. 940 ez form Change in, standard deduction not allowed, Persons not eligible for the standard deduction. 940 ez form Fiscal year, Accounting Periods, Fiscal year taxpayers. 940 ez form , Fiscal Years Fringe benefits, Accounting period. 940 ez form Accrual method taxpayers, Accrual method. 940 ez form Taxes paid during tax year, deduction of, You must pay the tax during your tax year. 940 ez form Accumulation distribution of trusts Tax on, Other taxes. 940 ez form Accuracy-related penalties, Accuracy-related penalty. 940 ez form Acknowledgment, Acknowledgment. 940 ez form Activities not for profit, Activity not for profit. 940 ez form Address, Name and Address Change of, Change of Address Foreign, Foreign address. 940 ez form P. 940 ez form O. 940 ez form box, P. 940 ez form O. 940 ez form box. 940 ez form Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. 940 ez form Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. 940 ez form Easements, Easements. 940 ez form Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. 940 ez form Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. 940 ez form Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. 940 ez form Sales of property, Adjusted basis. 940 ez form Section 179 deduction, Depreciation and section 179 deduction. 940 ez form Adjusted gross income (AGI) Medical and dental expenses and limit of deduction, How Much of the Expenses Can You Deduct?, What Tax Form Do You Use? Retirement savings contribution credit, Special Rules Adjustments, Adjustments and tax preference items. 940 ez form Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. 940 ez form , Adopted child. 940 ez form , Adopted child. 940 ez form , Taxpayer identification numbers for adoptees. 940 ez form Earned income credit, Adopted child. 940 ez form Adoption, Adoption Credit, Child with special needs. 940 ez form ATIN, Adoption taxpayer identification number (ATIN). 940 ez form , Adoption taxpayer identification number (ATIN). 940 ez form Child tax credit, Adopted child. 940 ez form (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. 940 ez form Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. 940 ez form Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. 940 ez form No charitable deduction for, Personal Expenses Foreign child, Foreign child. 940 ez form Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). 940 ez form , Taxpayer identification numbers for aliens. 940 ez form Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). 940 ez form Age Children's investments (see Children, subheading: Investment income of child under age 18) Form 1040EZ, taxpayer under 65 may use, You can use Form 1040EZ if all of the following apply. 940 ez form Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. 940 ez form Distribution prior to age 59, Age 59½ rule. 940 ez form Distribution required at age 70, IRA owners. 940 ez form , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. 940 ez form Retirement plan recipients over age 75, Who must use the General Rule. 940 ez form Roth IRAs, Is there an age limit for contributions?, Must you withdraw or use Roth IRA assets? Standard deduction for age 65 or older, Higher Standard Deduction for Age (65 or Older) Age test, Age Test (see Qualifying child) Agents, Losses on sales or trades of property. 940 ez form (see also Fiduciaries) Income paid to, Payment to an agent. 940 ez form Signing return, When someone can sign for you. 940 ez form AGI (see Adjusted gross income (AGI)) Agricultural workers (see Farmers) (see Farmworkers) Agriculture (see Farming) Aircraft Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 940 ez form Airline club dues Not entertainment expenses, Club dues and membership fees. 940 ez form Airplanes, donations of, Cars, boats, and airplanes. 940 ez form Airport transportation Business-related travel expense, Table 26-1. 940 ez form Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 940 ez form Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. 940 ez form Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. 940 ez form Child's dividends, Child's Alaska Permanent Fund dividends. 940 ez form Income from, You can use Form 1040EZ if all of the following apply. 940 ez form , You can use Form 1040A if all of the following apply. 940 ez form , Alaska Permanent Fund dividends. 940 ez form Investment income not to include, Investment income. 940 ez form Alaska Unemployment Compensation Fund, Contributions to state benefit funds. 940 ez form Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. 940 ez form Medical and Dental Expenses Checklist. 940 ez form See Publication 502 for more information about these and other expenses. 940 ez form Alcoholic beverages IRA prohibited transactions in, Collectibles. 940 ez form Aliens, Individual taxpayer identification number (ITIN) for aliens. 940 ez form , Not earned income. 940 ez form Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. 940 ez form , Payments not alimony. 940 ez form , Payments to a third party. 940 ez form , Life insurance premiums. 940 ez form , Payments for jointly-owned home. 940 ez form , Mortgage payments. 940 ez form , Taxes and insurance. 940 ez form , Other payments to a third party. 940 ez form , Instruments Executed After 1984, Exception for instruments executed before 1985. 940 ez form , Alimony requirements. 940 ez form , Cash payment requirement. 940 ez form , Payments to a third party. 940 ez form , Payments designated as not alimony. 940 ez form , Spouses cannot be members of the same household. 940 ez form , Liability for payments after death of recipient spouse. 940 ez form , Substitute payments. 940 ez form , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. 940 ez form , Deducting the recapture. 940 ez form Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. 940 ez form Reporting of income, Alimony. 940 ez form Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. 940 ez form Exempt-interest dividends, Alternative minimum tax treatment. 940 ez form Filing requirements (Table 1-3), Figuring tax. 940 ez form Incentive stock option, You can use Form 1040A if all of the following apply. 940 ez form Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. 940 ez form Ambulance service personnel Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Amended returns, Amended Returns and Claims for Refund, Form 1040X. 940 ez form , Filing Form 1040X. 940 ez form (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. 940 ez form Standard deduction, change to itemized deductions, Changing your mind. 940 ez form American citizens abroad, U. 940 ez form S. 940 ez form Citizens and Resident Aliens Living Abroad (see also Citizens outside U. 940 ez form S. 940 ez form ) Employment (see Foreign employment) American Indians (see Indians) American opportunity credit Tuition deduction and, Who Cannot Claim the Deduction American Samoa Income from, Individuals With Income From U. 940 ez form S. 940 ez form Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. 940 ez form AMT (see Alternative minimum tax (AMT)) Annuities, Rollovers (see also Rollovers) Cost computation, Cost (Investment in the Contract) Decedent's unrecovered investment in, Form W-2. 940 ez form Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. 940 ez form , Additional exceptions for nonqualified annuity contracts. 940 ez form Estimated tax, Withholding and estimated tax. 940 ez form Exclusion limit, Exclusion limit. 940 ez form General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. 940 ez form Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. 940 ez form Purchased annuities, Purchased annuities. 940 ez form Survivor's annuity, Survivors of retirees. 940 ez form Guaranteed payments, Guaranteed payments. 940 ez form IRAs as, Kinds of traditional IRAs. 940 ez form Joint return, Joint return. 940 ez form Loans from plan, Loans. 940 ez form Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. 940 ez form , More than one annuity. 940 ez form Partly taxable payments, Partly taxable payments. 940 ez form Purchased annuities, Purchased annuities. 940 ez form Reporting of, How To Report Retirement annuities, Retirement Plans, Pensions, and Annuities (see also Retirement plans) Rollovers, Rollovers Sale of, Sale of Annuity Gain as ordinary income, Tax-free exchange. 940 ez form Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. 940 ez form Worksheet for computation, How to use the Simplified Method. 940 ez form Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. 940 ez form Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. 940 ez form , Pensions and Annuities, Withholding and estimated tax. 940 ez form Annulled marriages Filing status, Annulled marriages. 940 ez form Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. 940 ez form Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. 940 ez form Real estate transactions, when required by lender, Settlement costs. 940 ez form Appraisals Casualty or theft losses, Appraisal. 940 ez form , Costs of photographs and appraisals. 940 ez form Archer MSAs, Medical savings accounts (MSAs). 940 ez form Contributions, Archer MSA contributions. 940 ez form Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. 940 ez form Medical and Dental Expenses Checklist. 940 ez form See Publication 502 for more information about these and other expenses. 940 ez form Armed forces, Types of Qualified Organizations, Table 24-1. 940 ez form Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. 940 ez form (see also Reservists) (see also Veterans' organizations) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. 940 ez form Dependency allotments, Armed Forces dependency allotments. 940 ez form Disability pay, Disability. 940 ez form Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. 940 ez form Military, Military uniforms. 940 ez form Military quarters allotments, Tax-exempt military quarters allowances. 940 ez form Naval officers on permanent duty aboard ship, Members of the Armed Forces. 940 ez form Permanent duty overseas, Members of the Armed Forces. 940 ez form Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. 940 ez form , Ministers' and military housing allowance. 940 ez form Rehabilitative program payments, Veterans' benefits. 940 ez form Reserves, Armed Forces reservists traveling more than 100 miles from home. 940 ez form Retirees' pay Taxable income, Military retirement pay. 940 ez form Uniforms, Military uniforms. 940 ez form Wages, Military Armed Forces Retiree's pay withholding, Military retirees. 940 ez form Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. 940 ez form Capital gains or losses from sale or trade of, Investment interest deducted. 940 ez form Artists, performing (see Performing artists) Assessments, local (see Local assessments) Assistance (see Tax help) Assistance, tax (see Tax help) Assumption of mortgage, Assumption of mortgage. 940 ez form Fees not included in basis, Settlement costs. 940 ez form At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. 940 ez form ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). 940 ez form Attachment of wages, Garnisheed wages. 940 ez form Attachments to return, Attachments Attorneys Bar review courses, Bar or CPA Review Course Attorneys' fees, Legal Expenses, Personal Legal Expenses Basis to include, Cost Basis Social security and railroad retirement benefits, deductions for, Legal expenses. 940 ez form Title to property, for preparation, filing, etc. 940 ez form , Settlement costs. 940 ez form Audits Travel expense records, If your return is examined. 940 ez form Auto insurance Medical expenses covered by, not deductible, Table 21-1. 940 ez form Medical and Dental Expenses Checklist. 940 ez form See Publication 502 for more information about these and other expenses. 940 ez form Automatic extension of time to file, Automatic Extension, When to file. 940 ez form Form 4868, E-file options. 940 ez form Automatic investment services Holding period, determination of, Automatic investment service. 940 ez form Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. 940 ez form Back pay, award for, Back pay awards. 940 ez form Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. 940 ez form Backup withholding, Backup Withholding, Backup withholding. 940 ez form , Backup withholding. 940 ez form Dividend income, Backup withholding. 940 ez form , Reporting tax withheld. 940 ez form Penalties, Penalties. 940 ez form Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. 940 ez form Reporting on Schedule D (Form 1040), How to report. 940 ez form Claim for refund, Exceptions for special types of refunds. 940 ez form , Filing a claim for refund. 940 ez form Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. 940 ez form Short-term capital loss, How to report bad debts. 940 ez form When deductible, When deductible. 940 ez form Baggage Business-related travel expense, Table 26-1. 940 ez form Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 940 ez form Balance due, Refund or balance due. 940 ez form Bankruptcy Canceled debt not deemed to be income, Excluded debt. 940 ez form Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. 940 ez form Banks Automatic investment service, determination of holding period, Automatic investment service. 940 ez form IRAs with, When and How Can a Traditional IRA Be Opened? Losses on deposits, when casualty losses, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. 940 ez form Money market accounts, Money Market Funds Bar associations Charitable contributions to, Contributions to Nonqualified Organizations Bar employees Tips (see Tip income) Bar review courses, Bar or CPA Review Course Bargain sales As charitable contributions, Bargain sales. 940 ez form Basis of purchase, Bargain purchases. 940 ez form Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. 940 ez form Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. 940 ez form Bargain purchases, Bargain purchases. 940 ez form Bonds, Stocks and Bonds, Bond premium. 940 ez form Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 940 ez form , Partly taxable. 940 ez form Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. 940 ez form Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. 940 ez form Other than cost, Basis Other Than Cost, Tax-exempt obligations. 940 ez form , No gain or loss. 940 ez form Points not to be included, Settlement costs. 940 ez form , Points. 940 ez form Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. 940 ez form Stock or stock rights, Basis. 940 ez form Tax-exempt obligations Bonds, Tax-exempt obligations. 940 ez form Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. 940 ez form Beneficiaries, Beneficiary of an estate or trust. 940 ez form , Rollover by surviving spouse. 940 ez form , Estate and trust income. 940 ez form , Losses. 940 ez form (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. 940 ez form , Losses. 940 ez form , Gifts and inheritances. 940 ez form , Income from property received as a gift. 940 ez form (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. 940 ez form Bingo, Table 24-1. 940 ez form Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. 940 ez form Medical and Dental Expenses Checklist. 940 ez form See Publication 502 for more information about these and other expenses. 940 ez form Birth of child, Death or birth of child. 940 ez form Head of household, qualifying person to file as, Death or birth. 940 ez form , Death or birth. 940 ez form Social security number to be obtained, Born and died in 2013. 940 ez form Birth of dependent, Death or birth. 940 ez form Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. 940 ez form Guide dogs, deductible as medical expense, Table 21-1. 940 ez form Medical and Dental Expenses Checklist. 940 ez form See Publication 502 for more information about these and other expenses. 940 ez form Impairment-related work expenses, deduction for, Impairment-Related Work Expenses Standard deduction for, Introduction, Higher Standard Deduction for Blindness Blood banks No charitable deduction for blood donations to, Table 24-1. 940 ez form Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. 940 ez form Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 940 ez form Donations of, Cars, boats, and airplanes. 940 ez form Body scan, Table 21-1. 940 ez form Medical and Dental Expenses Checklist. 940 ez form See Publication 502 for more information about these and other expenses. 940 ez form Bona fide business purpose Travel expenses, Bona fide business purpose. 940 ez form Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. 940 ez form , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. 940 ez form Convertible bonds, Convertible stocks and bonds. 940 ez form Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. 940 ez form Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. 940 ez form Retirement of, Retirement bonds. 940 ez form , Redemption or retirement of bonds. 940 ez form Sale of, Bonds Sold Between Interest Dates Savings, U. 940 ez form S. 940 ez form Savings Bonds, Series HH bonds. 940 ez form , Series EE and series I bonds. 940 ez form Sold at premium, computation of adjusted basis, Bond premium. 940 ez form State or local government, tax-exempt, Tax-exempt state and local government bonds. 940 ez form Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. 940 ez form , Employee awards or bonuses. 940 ez form Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. 940 ez form Borrowed funds, Loans. 940 ez form , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. 940 ez form Bottled water, Table 21-1. 940 ez form Medical and Dental Expenses Checklist. 940 ez form See Publication 502 for more information about these and other expenses. 940 ez form Boy Scouts Charitable contributions to, Examples. 940 ez form , Table 24-1. 940 ez form Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. 940 ez form Medical and Dental Expenses Checklist. 940 ez form See Publication 502 for more information about these and other expenses. 940 ez form Breach of contract Damages as income, Court awards and damages. 940 ez form employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. 940 ez form Medical and Dental Expenses Checklist. 940 ez form See Publication 502 for more information about these and other expenses. 940 ez form Bribes, Bribes. 940 ez form , List of Nondeductible Expenses Brokers Form 1099-B, Sales and Trades IRAs with, When and How Can a Traditional IRA Be Opened? Commissions, Brokers' commissions. 940 ez form , Brokers' commissions. 940 ez form Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. 940 ez form Burglary Losses due to, Theft Burial expenses, List of Nondeductible Expenses (see Funerals) Business associates, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. 940 ez form Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. 940 ez form Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. 940 ez form , Allowances and reimbursements. 940 ez form Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. 940 ez form Travel (see Travel and transportation expenses) Work-related education, What Expenses Can Be Deducted Business organizations Charitable contributions to, Contributions to Nonqualified Organizations Business property As gift, adjusted basis for, Business property. 940 ez form Basis for depreciation, Basis for depreciation. 940 ez form Property use changed to, adjusted basis for, Property Changed From Personal to Business or Rental Use Sales or exchanges Like-kind exchanges, Like-kind exchanges. 940 ez form Business tax credits Claim for refund, Exceptions for special types of refunds. 940 ez form Business use of home, Home Office C Cafeteria plans, Cafeteria plans. 940 ez form Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. 940 ez form Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. 940 ez form Campaign contributions, Campaign contributions. 940 ez form , Table 24-1. 940 ez form Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Presidential Election Campaign Fund, Presidential Election Campaign Fund Campaign expenses, Campaign Expenses Canada Resident of, Citizen or Resident Test, Child in Canada or Mexico. 940 ez form Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. 940 ez form Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. 940 ez form Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. 940 ez form Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. 940 ez form , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. 940 ez form Carryover of, Long-term gains and losses. 940 ez form , Capital loss carryover. 940 ez form Worksheet, Figuring your carryover. 940 ez form Character of gain, Capital Gains and Losses Character of loss, Capital Gains and Losses Child's distributions and dividends, reporting of, Child's capital gain distributions. 940 ez form , Capital gain distributions and qualified dividends. 940 ez form Collectibles, Investment interest deducted. 940 ez form Deductions, Capital Losses Limit on, Limit on deduction. 940 ez form Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. 940 ez form , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. 940 ez form Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. 940 ez form Lump-sum distributions from pensions and annuities, Capital Gain Treatment Mutual funds paying, Capital Gain Distributions Net capital gain, Capital Gains and Losses, Long-term gains and losses. 940 ez form , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. 940 ez form Net long-term capital loss, Long-term gains and losses. 940 ez form Sale of personal items, Sale of personal items. 940 ez form Sale or trade of property held more than 1 year, Long-term or short-term. 940 ez form , Long-term gains and losses. 940 ez form Schedule D, Reporting Gains and Losses , Reporting Capital Gains and Losses Section 1250 gains from sale of real property, Capital Gains and Losses, Unrecaptured section 1250 gain. 940 ez form State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. 940 ez form Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. 940 ez form Total net loss, Total net gain or loss. 940 ez form Undistributed gains, Long-term gains and losses. 940 ez form Credit for tax on, Undistributed capital gains of mutual funds and REITs. 940 ez form , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. 940 ez form Car pools, Car pools. 940 ez form , Car pools. 940 ez form Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. 940 ez form Carryovers Capital loss, Long-term gains and losses. 940 ez form , Capital loss carryover. 940 ez form Worksheet, Figuring your carryover. 940 ez form Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. 940 ez form , Car Expenses and Other Employee Business Expenses, Car Expenses (see also Standard mileage rates) (see also Travel and transportation) Accidents resulting in casualty loss, Deductible losses. 940 ez form Value determination, Car value. 940 ez form Willful negligence or intentional act as cause, Nondeductible losses. 940 ez form Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. 940 ez form Allowances from employers, Per Diem and Car Allowances As capital assets, Capital Assets and Noncapital Assets Blue book to determine fair market value, Cars, boats, and airplanes. 940 ez form Books to determine fair market value, Car value. 940 ez form Business and personal use, allocation between, Business and personal use. 940 ez form , Separating expenses. 940 ez form Business-related travel expenses, Table 26-1. 940 ez form Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 940 ez form Car pools, Car pools. 940 ez form Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. 940 ez form Charitable organization service, use for, Car expenses. 940 ez form Depreciation, Depreciation and section 179 deductions. 940 ez form Donations of, Cars, boats, and airplanes. 940 ez form Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). 940 ez form Form 2106 or 2106-EZ, how to fill out, Car expenses. 940 ez form Hauling tools or instruments, Hauling tools or instruments. 940 ez form Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. 940 ez form Medical transportation, Table 21-1. 940 ez form Medical and Dental Expenses Checklist. 940 ez form See Publication 502 for more information about these and other expenses. 940 ez form , Transportation, Car expenses. 940 ez form Parking (see Parking fees) Personal property taxes on, deduction of, Personal Property Taxes Reporting of, How To Report Table 26-3 showing forms to be used, Per diem allowance more than federal rate. 940 ez form Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. 940 ez form Work-related education, transportation for, Using your car. 940 ez form Cash Dividends paid as, Introduction Rebates, Cash rebates. 940 ez form Sales of property for, Payment of cash. 940 ez form Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. 940 ez form Bad debts, Basis in bad debt required. 940 ez form Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. 940 ez form Taxes paid during tax year, deduction of, You must pay the tax during your tax year. 940 ez form Worthless securities and negotiable promissory notes, Worthless securities. 940 ez form Cash rebates, Cash rebates. 940 ez form Casualties, Home destroyed or condemned. 940 ez form Casualty insurance Premiums not in property basis, Settlement costs. 940 ez form Reimbursements from, Casualty insurance and other reimbursements. 940 ez form Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). 940 ez form , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. 940 ez form , Involuntary Conversions, Adjusted Basis, Adjustments to basis. 940 ez form Amount of loss, Figuring a Loss Appraisals, Appraisal. 940 ez form , Costs of photographs and appraisals. 940 ez form Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. 940 ez form Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. 940 ez form Photographs and appraisals, Costs of photographs and appraisals. 940 ez form Deductible losses, Deductible losses. 940 ez form $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. 940 ez form Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. 940 ez form Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. 940 ez form , Disaster relief. 940 ez form (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. 940 ez form Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. 940 ez form Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). 940 ez form Nondeductible losses, Deductible losses. 940 ez form Proof of loss, Casualty loss proof. 940 ez form Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. 940 ez form Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. 940 ez form , How To Report Gains and Losses Single casualty on multiple properties, Single Casualty on Multiple Properties Cemeteries Charitable contributions to, Types of Qualified Organizations Certificate, mortgage credit, Who qualifies. 940 ez form Certificates of deposit (CDs), Certificates of deposit (CDs). 940 ez form , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. 940 ez form Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. 940 ez form Change of address, Change of Address Change of name, Name change. 940 ez form , Name changed. 940 ez form Chaplains Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty Charitable contributions, Contributions, Introduction, Organizations That Qualify To Receive Deductible Contributions, Types of Qualified Organizations, Contributions You Can Deduct, Contributions From Which You Benefit, Table 24-1. 940 ez form Examples of Charitable Contributions—A Quick Check, Token items. 940 ez form , Written statement. 940 ez form , Contributions You Cannot Deduct, Contributions to Individuals, Contributions to Nonqualified Organizations, Contributions From Which You Benefit, Contributions of Property, Determining Fair Market Value, Large quantities. 940 ez form , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. 940 ez form , Capital gain property. 940 ez form , Amount of deduction — general rule. 940 ez form , Bargain sales. 940 ez form , When To Deduct, Time of making contribution. 940 ez form , Noncash Contributions, Additional records. 940 ez form , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). 940 ez form Charity benefit events Deduction amount for charitable contributions, Charity benefit events. 940 ez form Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. 940 ez form Checks As charitable contributions, Checks. 940 ez form Canceled checks as evidence of travel expenses, Canceled check. 940 ez form Constructive receipt of, Check received or available. 940 ez form Child Foster child, Rule 10. 940 ez form You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. 940 ez form You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. 940 ez form Child and dependent care credit, You can use Form 1040A if all of the following apply. 940 ez form Due diligence, Getting the information. 940 ez form Earned income, Earned income. 940 ez form Full-time student, Rule for student-spouse or spouse not able to care for self. 940 ez form Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. 940 ez form Child care, You can use Form 1040A if all of the following apply. 940 ez form Babysitting, Babysitting. 940 ez form Care providers, Childcare providers. 940 ez form Expenses, Child care expenses. 940 ez form Nursing care for healthy baby, not deductible as medical expense, Table 21-1. 940 ez form Medical and Dental Expenses Checklist. 940 ez form See Publication 502 for more information about these and other expenses. 940 ez form Child custody, Custodial parent and noncustodial parent. 940 ez form Child support, Child support payments. 940 ez form Alimony, difference from, Payments not alimony. 940 ez form , Alimony requirements. 940 ez form , Child support. 940 ez form Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. 940 ez form , Child tax credit. 940 ez form , Child Tax Credit Additional credit, Additional Child Tax Credit Amount of credit, Amount of Credit Claiming, procedure for, Claiming the Credit Limits, Special Rules, Limits on the Credit Modified adjusted gross income, Modified AGI. 940 ez form Married filing separately, Special Rules Qualifying child, Qualifying Child Child, qualifying, Qualifying Child Childcare Credit, Child and Dependent Care Credit Provider Taxpayer identification number, Provider Identification Test Children, Adoption Assistance, Personal Expenses (see also Adoption) Additional credit on child tax credit, Additional Child Tax Credit Adoption (see Adopted child) Babysitters, Babysitting. 940 ez form Birth of child Head of household, qualifying person to file as, Death or birth. 940 ez form , Death or birth. 940 ez form Social security number to be obtained, Born and died in 2013. 940 ez form Care providers, Childcare providers. 940 ez form (see also Child care) Child's tax, figuring of, Step 3. 940 ez form Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. 940 ez form Credit for, Who Should File, You can use Form 1040A if all of the following apply. 940 ez form (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. 940 ez form Death of child Head of household, qualifying person to file as, Death or birth. 940 ez form , Death or birth. 940 ez form Deductions, Line 2 (deductions). 940 ez form Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. 940 ez form Filing requirements, Child's earnings. 940 ez form As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. 940 ez form , Income from property received as a gift. 940 ez form Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. 940 ez form Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. 940 ez form Investment income of, Tax on unearned income of certain children. 940 ez form Investment income of child under age 18 Dependent filing requirements (Table 1-2), Do I Have To File a Return? Interest and dividends, Certain Children Under Age 19 or Full-Time Students Parents' election to report on Form 1040, Certain Children Under Age 19 or Full-Time Students, Investment income of child reported on parent's return. 940 ez form Kidnapped, Kidnapped child. 940 ez form , Kidnapped child. 940 ez form Net unearned income, figuring of, Step 1. 940 ez form Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. 940 ez form Property received as gift, income from, Income from property received as a gift. 940 ez form Signing return, parent for child, Spouse unable to sign. 940 ez form Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. 940 ez form Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. 940 ez form Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. 940 ez form Unearned income of, Tax on unearned income of certain children. 940 ez form Unearned income of certain children, Introduction Form 8615, use of (Figure 31-B), Parental information, providing of, Providing Parental Information (Form 8615, lines A–C) Parents' election to report on Form 1040, Parent's Election To Report Child's Interest and Dividends Trust income, Trust income. 940 ez form Unearned income defined, Unearned income defined. 940 ez form Chronic illness Accelerated payment of life insurance proceeds (see Accelerated death benefits) Long-term care (see Long-term care insurance contracts) Church employees Filing requirements (Table 1-3), Figuring tax. 940 ez form Churches, temples, etc. 940 ez form Charitable contributions to, Examples. 940 ez form , Table 24-1. 940 ez form Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. 940 ez form Citizen or resident test, Citizen or Resident Test Citizens outside U. 940 ez form S. 940 ez form Business travel outside U. 940 ez form S. 940 ez form , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. 940 ez form Standard meal allowance, Standard meal allowance for areas outside the continental United States. 940 ez form Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. 940 ez form S. 940 ez form Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. 940 ez form Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. 940 ez form Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. 940 ez form Civil service retirement benefits, Civil service retirement benefits. 940 ez form Civil suits, Court awards and damages. 940 ez form (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. 940 ez form Contributions that can be spent as individual wishes, not deductible charitable contribution, Contributions to Individuals Housing, Clergy Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. 940 ez form , Ministers' and military housing allowance. 940 ez form Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. 940 ez form Special income rules, Clergy Clerical help, deductibility of, Clerical Help and Office Rent Clients, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. 940 ez form Closing costs Real property transactions, Settlement costs. 940 ez form Sale of home, Settlement fees or closing costs. 940 ez form Clothing Military, Military uniforms. 940 ez form Moth damage, not casualty loss, Progressive deterioration. 940 ez form Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. 940 ez form Used clothing, charitable deduction for fair market value, Used clothing and household items. 940 ez form work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. 940 ez form Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. 940 ez form Coal and iron ore, Coal and iron ore. 940 ez form Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. 940 ez form Gains or losses from sale or trade of, Investment interest deducted. 940 ez form IRA investment in, Investment in Collectibles, Exception. 940 ez form College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. 940 ez form , Table 24-1. 940 ez form Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. 940 ez form Education costs, Qualified tuition programs (QTPs). 940 ez form (see also Qualified tuition programs) Employer-provided educational assistance, Qualified Education Expenses (see also Educational assistance) Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. 940 ez form Commission drivers Deduction of expenses, Statutory employees. 940 ez form Commissions, Supplemental Wages Advance, Advance commissions and other earnings. 940 ez form IRAs with brokers, Brokers' commissions. 940 ez form , Brokers' commissions. 940 ez form Property basis to include when buyer pays, Settlement costs. 940 ez form Sharing of (kickbacks), Kickbacks. 940 ez form Unearned, deduction for repayment of, Advance commissions and other earnings. 940 ez form Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. 940 ez form Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. 940 ez form , Community property. 940 ez form Alimony, difference from, Payments not alimony. 940 ez form IRAs, Community property laws. 940 ez form Married filing separately, Community property states. 940 ez form Medical and dental expenses, Community property states. 940 ez form Commuting expenses, Commuting expenses. 940 ez form , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. 940 ez form Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. 940 ez form Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. 940 ez form Unemployment, Unemployment compensation. 940 ez form Computation of tax, Computations Equal amounts, Equal amounts. 940 ez form Negative amounts, Negative amounts. 940 ez form Rounding off dollars, Rounding off dollars. 940 ez form Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. 940 ez form , Condemnations. 940 ez form Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. 940 ez form Period of ownership and use, Previous home destroyed or condemned. 940 ez form Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. 940 ez form Constructive receipt of income, Constructive receipt. 940 ez form , Payment to an agent. 940 ez form , Constructive receipt. 940 ez form Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. 940 ez form , Contributions, Table 24-1. 940 ez form Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations, How To Report (see also Campaign contributions) (see also Charitable contributions) Nontaxable combat pay, Nontaxable combat pay. 940 ez form Political, Political Contributions Reservist repayments, Qualified reservist repayments. 940 ez form Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. 940 ez form Related party transactions, Losses on sales or trades of property. 940 ez form Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. 940 ez form Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. 940 ez form Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. 940 ez form Cooperative housing Dwelling unit used as home, Introduction Mortgage interest statements, Form 1098, Mortgage Interest Statement Real estate taxes, deduction of, Tenant-shareholders in a cooperative housing corporation. 940 ez form Sale or trade of Form 1099-S to report, Form 1099-S transactions. 940 ez form Period of ownership and use, Cooperative apartment. 940 ez form Cooperatives Patronage dividends, Patronage dividends. 940 ez form Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. 940 ez form Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. 940 ez form , Losses on sales or trades of property. 940 ez form Director fees as self-employment income, Corporate director. 940 ez form Reorganizations and nontaxable trade of stock, Corporate reorganizations. 940 ez form Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. 940 ez form Medical and Dental Expenses Checklist. 940 ez form See Publication 502 for more information about these and other expenses. 940 ez form Cosmetics Not deductible as medical expense, Table 21-1. 940 ez form Medical and Dental Expenses Checklist. 940 ez form See Publication 502 for more information about these and other expenses. 940 ez form Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 940 ez form , Partly taxable. 940 ez form Cost-of-living allowances, Government cost-of-living allowances. 940 ez form Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. 940 ez form Examples of Charitable Contributions—A Quick Check, Membership fees or dues. 940 ez form Entertainment expense deduction not allowed, Club dues and membership fees. 940 ez form Coupon bonds, Coupon bonds. 940 ez form Court awards and damages (see Damages from lawsuits) Cousin, Cousin. 940 ez form Coverdell ESAs Additional tax on, Other taxes. 940 ez form CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. 940 ez form Charitable contributions charged to, Credit card. 940 ez form Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. 940 ez form , Credit for child and dependent care expenses. 940 ez form Credit for prior year minimum tax Nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Credit for the elderly or the disabled, Credit for the elderly or the disabled. 940 ez form , Credit for the elderly or the disabled. 940 ez form Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. 940 ez form Credit reports Costs not included in property basis, Settlement costs. 940 ez form Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. 940 ez form , Earned income credit. 940 ez form , Credit for child and dependent care expenses. 940 ez form , Credit for the elderly or the disabled. 940 ez form , Earned income credit. 940 ez form , Credit for child and dependent care expenses. 940 ez form , Credit for the elderly or the disabled. 940 ez form , Earned income credit. 940 ez form Alternative motor vehicle, Alternative Motor Vehicle Credit American opportunity, Special Rules Build America bonds (see Credit to holders of tax credit bonds) Capital gains, undistributed, credit for tax on, Undistributed capital gains of mutual funds and REITs. 940 ez form , Credit for Tax on Undistributed Capital Gain Child and dependent care, Child and Dependent Care Credit (see Child and dependent care credit) Child tax (see Child tax credit) Clean renewable energy bonds (see Credit to holders of tax credit bonds) Earned income, Earned Income Credit (EIC) (see Earned income credit) Elderly or the disabled, Credit for the Elderly or the Disabled Excess withholding, Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Foreign tax, Foreign Tax Credit Health coverage, Health Coverage Tax Credit Lifetime learning (see Lifetime learning credit) Mortgage interest, Mortgage Interest Credit Nonrefundable credits, Nonrefundable Credits Plug-in electric drive motor vehicle, Plug-in Electric Drive Motor Vehicle Credit Prior year minimum tax (AMT), nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax Qualified energy conservation bonds (see Credit to holders of tax credit bonds) Qualified school construction bonds (see Credit to holders of tax credit bonds) Qualified zone academy bonds (see Credit to holders of tax credit bonds) Refundable credits, Refundable Credits Residential energy, Residential Energy Credits Retirement savings contribution, Retirement Savings Contributions Credit (Saver's Credit) Cremation Not deductible as medical expense, Table 21-1. 940 ez form Medical and Dental Expenses Checklist. 940 ez form See Publication 502 for more information about these and other expenses. 940 ez form Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. 940 ez form Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. 940 ez form Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. 940 ez form Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. 940 ez form D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. 940 ez form , Disaster relief. 940 ez form (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. 940 ez form Medical expenses as part of settlement, Damages for Personal Injuries Dating your return, Signatures Daycare centers, You can use Form 1040A if all of the following apply. 940 ez form , Childcare providers. 940 ez form , Care outside your home. 940 ez form (see also Child and dependent care credit) (see also Child care) De minimis benefits, De Minimis (Minimal) Benefits Deadlines (see Due dates) Death (see Decedents) Death benefits Accelerated, Accelerated Death Benefits, Exclusion for terminal illness. 940 ez form Life insurance proceeds (see Life insurance) Public safety officers who died or were killed in line of duty, tax exclusion, Public Safety Officer Killed in the Line of Duty Death of child, Death or birth of child. 940 ez form Death of dependent, Death or birth. 940 ez form Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. 940 ez form , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. 940 ez form Paid by another, Debts paid for you. 940 ez form Payoff of debt included in sales transaction, Debt paid off. 940 ez form Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. 940 ez form Refund offset against, Refunds. 940 ez form , Offset against debts. 940 ez form Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. 940 ez form Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. 940 ez form Due dates, Filing for a decedent. 940 ez form Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. 940 ez form Spouse's death, Spouse died during the year. 940 ez form , Spouse died. 940 ez form Standard deduction, Decedent's final return. 940 ez form Transfer of property at death, Other property transactions. 940 ez form Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. 940 ez form Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. 940 ez form , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. 940 ez form , Meals and Incidental Expenses, Entertainment Expenses (see also Bad debts) (see also Capital losses) (see also Entertainment expenses) (see also Personal exemption) (see also Points) (see also Recovery of amounts previously deducted) (see also Standard deduction) Alimony, deductible by payer, How To Deduct Alimony Paid Casualty losses, Casualty and Theft Losses of Income-Producing Property (see Capital losses) Changing claim after filing, need to amend, Amended Returns and Claims for Refund Charitable contributions, Contributions, How To Report (see also Charitable contributions) Dental expenses (see Medical and dental expenses) Depreciation, Depreciation and section 179 deduction. 940 ez form Educator expenses, Educator Expenses Estate, Excess Deductions of an Estate Fee-basis government officials, Special Rules Impairment-related work expenses, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. 940 ez form Interest (see Interest payments) Investment expenses, Investment expenses. 940 ez form IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. 940 ez form Medical and Dental Expenses Checklist. 940 ez form See Publication 502 for more information about these and other expenses. 940 ez form Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. 940 ez form (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. 940 ez form Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. 940 ez form Performing artists' expenses, Expenses of certain performing artists. 940 ez form Prepaid insurance premiums, Prepaid insurance premiums. 940 ez form Prescription medicines, Table 21-1. 940 ez form Medical and Dental Expenses Checklist. 940 ez form See Publication 502 for more information about these and other expenses. 940 ez form Rental expenses, When to deduct. 940 ez form Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. 940 ez form Car expenses, Depreciation and section 179 deductions. 940 ez form Self-employed persons Health insurance premiums, Health Insurance Costs for Self-Employed Persons Social security and railroad retirement benefits, Deductions Related to Your Benefits Standard deduction, Standard Deduction, Married persons who filed separate returns. 940 ez form Stop-smoking programs, Table 21-1. 940 ez form Medical and Dental Expenses Checklist. 940 ez form See Publication 502 for more information about these and other expenses. 940 ez form Student loan interest deduction (see Student loans) Theft loss, Casualty and Theft Losses of Income-Producing Property Transportation expenses (see Travel and transportation expenses) Union dues (see Labor unions) Work-related education, What Expenses Can Be Deducted Deeds Preparation costs for, Amounts charged for services. 940 ez form Recording fees, basis to include, Real estate taxes. 940 ez form Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. 940 ez form Nonqualified plans, Nonqualified deferred compensation plans. 940 ez form Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. 940 ez form Delivery services, Private delivery services. 940 ez form Business-related travel expense, Table 26-1. 940 ez form Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. 940 ez form Demutualization of life insurance companies, Demutualization of life insurance companies. 940 ez form Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. 940 ez form Medical and Dental Expenses Checklist. 940 ez form See Publication 502 for more information about these and other expenses. 940 ez form Dependent care Benefits, Dependent care benefits. 940 ez form , Dependent Care Benefits Center, Dependent care center. 940 ez form Credit for, Child and Dependent Care Credit Dependent taxpayer test, Dependent Taxpayer Test Dependents, Who Should File, You can use Form 1040A if all of the following apply. 940 ez form , Exception for adopted child. 940 ez form , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). 940 ez form (see also Child tax credit) Birth of, Death or birth. 940 ez form Born and died within year, Exception. 940 ez form , Born and died in 2013. 940 ez form Death of, Death or birth. 940 ez form Deceased dependent's medical and dental expenses, What if you pay medical expenses of a deceased spouse or dependent? Disabled dependent care expenses, deduction for, Disabled Dependent Care Expenses Exemption for, Exemptions for Dependents Filing requirements, Child's earnings. 940 ez form Earned income, unearned income, and gross income levels (Table 1-2), Do I Have To File a Return? Married, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child) Medical and dental expenses, Dependent Qualifying child, Qualifying Child, Qualifying Child Qualifying relative, Qualifying Relative, Qualifying Child Social security number, Dependent's SSN. 940 ez form Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). 940 ez form , Taxpayer identification numbers for aliens. 940 ez form Alien dependents, Born and died in 2013. 940 ez form Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. 940 ez form Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. 940 ez form Deposits, Fees and deposits. 940 ez form Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. 940 ez form Depreciation Adjustment to basis for, Depreciation and section 179 deduction. 940 ez form Cars, Depreciation and section 179 deductions. 940 ez form Change of use of property, Basis for depreciation. 940 ez form Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. 940 ez form Form 4562 Rental property depreciation, Depreciation Home computer, Depreciation on Home Computer Property used in trade or business, as noncapital assets, Capital Assets and Noncapital Assets Real property Gain from disposition of property, Depreciation after May 6, 1997. 940 ez form Land, no depreciation of, Land. 940 ez form Rental property, Depreciation. 940 ez form , Depreciation Designated Roth Account Defined. 940 ez form , Designated Roth accounts. 940 ez form Designated Roth account, Designated Roth accounts. 940 ez form , Designated Roth accounts. 940 ez form Destroyed records, Destroyed records. 940 ez form Diaper service, Table 21-1. 940 ez form Medical and Dental Expenses Checklist. 940 ez form See Publication 502 for more information about these and other expenses. 940 ez form Differential wage payments, Differential wage payments. 940 ez form Differential wages Wages for reservists Military reserves, Differential wage payments. 940 ez form Direct deposit of refunds, Refunds Directors' fees, Corporate director. 940 ez form Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. 940 ez form , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. 940 ez form Armed forces, Disability. 940 ez form Blind (see Blind persons) Cafeteria plans, Cafeteria plans. 940 ez form Credit for (see Elderly or disabled, credit for) Dependent who is disabled, deduction for care expenses, Disabled Dependent Care Expenses Guide dogs, deductible as medical expense, Table 21-1. 940 ez form Medical and Dental Expenses Checklist. 940 ez form See Publication 502 for more information about these and other expenses. 940 ez form Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. 940 ez form Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. 940 ez form Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. 940 ez form Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. 940 ez form Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. 940 ez form Social security and railroad retirement benefits, deductions for, Disability payments. 940 ez form Special school or home for, deductibility of medical expense, Table 21-1. 940 ez form Medical and Dental Expenses Checklist. 940 ez form See Publication 502 for more information about these and other expenses. 940 ez form Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. 940 ez form Workers' compensation, Workers' Compensation Disability Income, Disability income. 940 ez form Disability benefits Earned income credit, Form 4029. 940 ez form Disability insurance payments Earned income credit, Disability insurance payments. 940 ez form Disability, permanent and total disability, Permanent and total disability. 940 ez form Disabled Child, Permanently and totally disabled. 940 ez form Dependent, Disabled dependent working at sheltered workshop. 940 ez form Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. 940 ez form , Disaster relief payments. 940 ez form , Disaster relief. 940 ez form (see also Terrorist attacks) Cash gifts to victims, Cash gifts. 940 ez form Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. 940 ez form Unemployment assistance, Types of unemployment compensation. 940 ez form Employer's emergency disaster fund, Employer's emergency disaster fund. 940 ez form Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. 940 ez form Grants or payments, Disaster relief grants. 940 ez form Replacement of lost or destroyed property, Disaster relief. 940 ez form Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. 940 ez form , Adjusted Basis Disclosure statement, Disclosure statement. 940 ez form Discount, bonds and notes issued at, Original Issue Discount (OID) Discounted debt instruments Capital gain or loss, Discounted Debt Instruments Discounts Employee discounts, effect on basis, Bargain purchases. 940 ez form Distributions, Eligible rollover distributions. 940 ez form (see also Rollovers) Early (see Early withdrawal from deferred interest account) Liquidating distributions, Liquidating Distributions Lump sum (see Lump-sum distributions) Nondividend distributions, Nondividend Distributions Qualified charitable, Qualified charitable distributions (QCD). 940 ez form Qualified reservist, Qualified reservist distributions. 940 ez form Required minimum distributions, Required distributions. 940 ez form , Required distributions. 940 ez form , When Must You Withdraw IRA Assets? (Required Minimum Distributions) (see also Individual retirement arrangements (IRAs)) (see also Pensions) Return of capital, Nondividend Distributions District of Columbia First-time homebuyer credit, Decreases to basis. 940 ez form Dividends, Dividends and Other Distributions, Form 1099-DIV. 940 ez form , More information. 940 ez form (see also Form 1099-DIV) Alaska Permanent Fund (see Alaska Permanent Fund dividends) As stock dividends and stock rights, Distributions of Stock and Stock Rights Backup withholding, Backup withholding. 940 ez form Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. 940 ez form Buying more stock with, Dividends Used to Buy More Stock Defined, Introduction Exempt-interest dividends, Other Distributions Expenses related to, deduction of, Expenses related to dividend income. 940 ez form Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. 940 ez form Insurance dividends, Dividends on insurance policies. 940 ez form Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. 940 ez form Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. 940 ez form Qualified, Qualified Dividends, Qualified dividends. 940 ez form Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. 940 ez form Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. 940 ez form Sold stock, Dividends on stock sold. 940 ez form Stockholder debts when canceled as, Stockholder debt. 940 ez form Veterans' insurance, Dividends on veterans' insurance. 940 ez form Divorced parents, Children of divorced or separated parents (or parents who live apart). 940 ez form , Applying this special rule to divorced or separated parents (or parents who live apart). 940 ez form Divorced taxpayers, Alimony. 940 ez form (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. 940 ez form Child custody, Custodial parent and noncustodial parent. 940 ez form Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. 940 ez form Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. 940 ez form , Divorced persons. 940 ez form IRAs, Kay Bailey Hutchison Spousal IRA. 940 ez form , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. 940 ez form Mortgage interest, payment as alimony, Divorced or separated individuals. 940 ez form Personal exemption, Divorced or separated spouse. 940 ez form Real estate taxes, allocation of, Divorced individuals. 940 ez form Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. 940 ez form Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. 940 ez form Domestic help Withholding, Household workers. 940 ez form Domestic help, no exemption for, Housekeepers, maids, or servants. 940 ez form