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Aarp free tax preparation locations Publication 598 - Introductory Material Table of Contents What's New Introduction Useful Items - You may want to see: What's New Federal tax deposits must be made by electronic funds transfer. Aarp free tax preparation locations Beginning January 1, 2011, you must use electronic funds transfer to make all federal tax deposits. Aarp free tax preparation locations Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after 2010. Aarp free tax preparation locations See Federal Tax Deposits Must be Made by Electronic Funds Transfer on page 3. Aarp free tax preparation locations For large corporations, special rules apply for estimated tax payments that are required to be made for the period that includes July, August, or September of 2012, and the period that immediately follows these months. Aarp free tax preparation locations See the instructions for line 12 on the 2012 Form 990-W (Worksheet), Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations. Aarp free tax preparation locations The maximum cost of a low-cost article, for organizations eligible to receive charitable contributions, was increased to $9. Aarp free tax preparation locations 70 for 2011. Aarp free tax preparation locations See Distribution of low-cost articles on page 8. Aarp free tax preparation locations The annual limit on associate member dues received by an agricultural or horticultural organization not treated as gross income was increased to $148 for 2011. Aarp free tax preparation locations See Exception under Dues of Agricultural Organizations and Business Leagues on page 10. Aarp free tax preparation locations The IRS has created a page on IRS. Aarp free tax preparation locations gov that includes information about Pub. Aarp free tax preparation locations 598 at www. Aarp free tax preparation locations irs. Aarp free tax preparation locations gov/pub598. Aarp free tax preparation locations Introduction An exempt organization is not taxed on its income from an activity substantially related to the charitable, educational, or other purpose that is the basis for the organization's exemption. Aarp free tax preparation locations Such income is exempt even if the activity is a trade or business. Aarp free tax preparation locations However, if an exempt organization regularly carries on a trade or business not substantially related to its exempt purpose, except that it provides funds to carry out that purpose, the organization is subject to tax on its income from that unrelated trade or business. Aarp free tax preparation locations This publication covers the rules for the tax on unrelated business income of exempt organizations. Aarp free tax preparation locations It explains: Which organizations are subject to the tax (chapter 1), What the requirements are for filing a tax return (chapter 2), What an unrelated trade or business is (chapter 3), and How to figure unrelated business taxable income (chapter 4). Aarp free tax preparation locations All section references in this publication are to the Internal Revenue Code. Aarp free tax preparation locations Useful Items - You may want to see: Publication 557 Tax-Exempt Status for Your Organization Form (and Instructions) 990-T Exempt Organization Business Income Tax Return See chapter 5 for information about getting these publications and forms. Aarp free tax preparation locations Comments and suggestions. Aarp free tax preparation locations   We welcome your comments about this publication and your suggestions for future editions. Aarp free tax preparation locations   You can write to us at: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Aarp free tax preparation locations NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Aarp free tax preparation locations Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Aarp free tax preparation locations   You can email us at taxforms@irs. Aarp free tax preparation locations gov. Aarp free tax preparation locations Please put “publications Comment” on the subject line. Aarp free tax preparation locations You can also send us comments from www. Aarp free tax preparation locations irs. Aarp free tax preparation locations gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Aarp free tax preparation locations ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Aarp free tax preparation locations Prev  Up  Next   Home   More Online Publications

Topic 305 - Recordkeeping

Well-organized records make it easier to prepare a tax return and help provide answers if your return is selected for examination, or to prepare a response if you receive an IRS notice.

Records such as receipts, canceled checks, and other documents that support an item of income or a deduction, or a credit appearing on a return must be kept so long as they may become material in the administration of any internal revenue law, which generally will be until the period of limitation expires for that return. For assessment of tax you owe, this generally is 3 years from the date you filed the return. Returns filed before the due date are treated as filed on the due date.

There is no period of limitations to assess tax when a return is fraudulent or when no return is filed. If income that you should have reported is not reported, and it is more than 25% of the gross income shown on the return, the time to assess is 6 years from when the return is filed. For filing a claim for credit or refund, the period to make the claim generally is 3 years from the date the original return was filed (or the due date for filing the return if the return was filed before that date), or 2 years from the date the tax was paid, whichever is later. For filing a claim for an overpayment resulting from a bad debt deduction or a loss from worthless securities the time to make the claim is 7 years from when the return was due.

If you have employees, you must keep all your employment tax records for at least 4 years after the tax becomes due or is paid, whichever is later. For more information, see Publication 15, (Circular E), Employer's Tax Guide.

If you are in business, there is no particular method of bookkeeping you must use. However, you must use a method that clearly and accurately reflects your gross income and expenses. The records should substantiate both your income and expenses. Publication 583, Starting a Business and Keeping Records, and Publication 463, Travel, Entertainment, Gift, and Car Expenses, provide additional information on required documentation for taxpayers with business expenses. Publication 17, Your Federal Income Tax for Individuals, provides more information on recordkeeping requirements for individuals.

Page Last Reviewed or Updated: January 22, 2014

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Aarp free tax preparation locations Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). Aarp free tax preparation locations 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. Aarp free tax preparation locations 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. Aarp free tax preparation locations 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. Aarp free tax preparation locations 60 day rule, Time limit for making a rollover contribution. Aarp free tax preparation locations 70 rule, Age 70½ rule. Aarp free tax preparation locations , Nonresident alien spouse. Aarp free tax preparation locations A Abandonment of home, Abandonment. Aarp free tax preparation locations Abortion Deductibility as medical expense, Table 21-1. Aarp free tax preparation locations Medical and Dental Expenses Checklist. Aarp free tax preparation locations See Publication 502 for more information about these and other expenses. Aarp free tax preparation locations Abroad, citizens traveling or working, Employees of foreign governments or international organizations. Aarp free tax preparation locations , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. Aarp free tax preparation locations S. Aarp free tax preparation locations ) (see also Foreign employment) Absence, temporary, Temporary absences. Aarp free tax preparation locations , Temporary absences. Aarp free tax preparation locations Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. Aarp free tax preparation locations Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. Aarp free tax preparation locations Long-term care, Long-term care coverage. Aarp free tax preparation locations , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. Aarp free tax preparation locations Accidents, car, Deductible losses. Aarp free tax preparation locations Value determination, Car value. Aarp free tax preparation locations Willful negligence or intentional act as cause, Nondeductible losses. Aarp free tax preparation locations Accountable plans for employee reimbursements, Accountable Plans, Related to employer. Aarp free tax preparation locations 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. Aarp free tax preparation locations Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. Aarp free tax preparation locations Change in, standard deduction not allowed, Persons not eligible for the standard deduction. Aarp free tax preparation locations Fiscal year, Accounting Periods, Fiscal year taxpayers. Aarp free tax preparation locations , Fiscal Years Fringe benefits, Accounting period. Aarp free tax preparation locations Accrual method taxpayers, Accrual method. 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Aarp free tax preparation locations Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. Aarp free tax preparation locations Easements, Easements. Aarp free tax preparation locations Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. Aarp free tax preparation locations Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. Aarp free tax preparation locations Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. Aarp free tax preparation locations Sales of property, Adjusted basis. Aarp free tax preparation locations Section 179 deduction, Depreciation and section 179 deduction. Aarp free tax preparation locations 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. Aarp free tax preparation locations Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. Aarp free tax preparation locations , Adopted child. Aarp free tax preparation locations , Adopted child. Aarp free tax preparation locations , Taxpayer identification numbers for adoptees. Aarp free tax preparation locations Earned income credit, Adopted child. Aarp free tax preparation locations Adoption, Adoption Credit, Child with special needs. Aarp free tax preparation locations ATIN, Adoption taxpayer identification number (ATIN). Aarp free tax preparation locations , Adoption taxpayer identification number (ATIN). Aarp free tax preparation locations Child tax credit, Adopted child. Aarp free tax preparation locations (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. Aarp free tax preparation locations Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. Aarp free tax preparation locations Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. Aarp free tax preparation locations No charitable deduction for, Personal Expenses Foreign child, Foreign child. Aarp free tax preparation locations Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). Aarp free tax preparation locations , Taxpayer identification numbers for aliens. Aarp free tax preparation locations Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). Aarp free tax preparation locations 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. Aarp free tax preparation locations Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. Aarp free tax preparation locations Distribution prior to age 59, Age 59½ rule. Aarp free tax preparation locations Distribution required at age 70, IRA owners. Aarp free tax preparation locations , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. Aarp free tax preparation locations Retirement plan recipients over age 75, Who must use the General Rule. Aarp free tax preparation locations 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. Aarp free tax preparation locations (see also Fiduciaries) Income paid to, Payment to an agent. Aarp free tax preparation locations Signing return, When someone can sign for you. Aarp free tax preparation locations 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. Aarp free tax preparation locations Airline club dues Not entertainment expenses, Club dues and membership fees. Aarp free tax preparation locations Airplanes, donations of, Cars, boats, and airplanes. Aarp free tax preparation locations Airport transportation Business-related travel expense, Table 26-1. Aarp free tax preparation locations Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. Aarp free tax preparation locations Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. Aarp free tax preparation locations Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. Aarp free tax preparation locations Child's dividends, Child's Alaska Permanent Fund dividends. Aarp free tax preparation locations Income from, You can use Form 1040EZ if all of the following apply. Aarp free tax preparation locations , You can use Form 1040A if all of the following apply. Aarp free tax preparation locations , Alaska Permanent Fund dividends. Aarp free tax preparation locations Investment income not to include, Investment income. Aarp free tax preparation locations Alaska Unemployment Compensation Fund, Contributions to state benefit funds. Aarp free tax preparation locations Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. Aarp free tax preparation locations Medical and Dental Expenses Checklist. Aarp free tax preparation locations See Publication 502 for more information about these and other expenses. Aarp free tax preparation locations Alcoholic beverages IRA prohibited transactions in, Collectibles. Aarp free tax preparation locations Aliens, Individual taxpayer identification number (ITIN) for aliens. Aarp free tax preparation locations , Not earned income. Aarp free tax preparation locations Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. Aarp free tax preparation locations , Payments not alimony. Aarp free tax preparation locations , Payments to a third party. Aarp free tax preparation locations , Life insurance premiums. Aarp free tax preparation locations , Payments for jointly-owned home. Aarp free tax preparation locations , Mortgage payments. Aarp free tax preparation locations , Taxes and insurance. Aarp free tax preparation locations , Other payments to a third party. Aarp free tax preparation locations , Instruments Executed After 1984, Exception for instruments executed before 1985. Aarp free tax preparation locations , Alimony requirements. Aarp free tax preparation locations , Cash payment requirement. Aarp free tax preparation locations , Payments to a third party. Aarp free tax preparation locations , Payments designated as not alimony. Aarp free tax preparation locations , Spouses cannot be members of the same household. Aarp free tax preparation locations , Liability for payments after death of recipient spouse. Aarp free tax preparation locations , Substitute payments. Aarp free tax preparation locations , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. Aarp free tax preparation locations , Deducting the recapture. Aarp free tax preparation locations Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. Aarp free tax preparation locations Reporting of income, Alimony. Aarp free tax preparation locations Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. Aarp free tax preparation locations Exempt-interest dividends, Alternative minimum tax treatment. Aarp free tax preparation locations Filing requirements (Table 1-3), Figuring tax. Aarp free tax preparation locations Incentive stock option, You can use Form 1040A if all of the following apply. Aarp free tax preparation locations Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. Aarp free tax preparation locations 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. Aarp free tax preparation locations , Filing Form 1040X. Aarp free tax preparation locations (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. Aarp free tax preparation locations Standard deduction, change to itemized deductions, Changing your mind. Aarp free tax preparation locations American citizens abroad, U. Aarp free tax preparation locations S. Aarp free tax preparation locations Citizens and Resident Aliens Living Abroad (see also Citizens outside U. Aarp free tax preparation locations S. Aarp free tax preparation locations ) 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. Aarp free tax preparation locations S. Aarp free tax preparation locations Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. Aarp free tax preparation locations 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. Aarp free tax preparation locations Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. Aarp free tax preparation locations , Additional exceptions for nonqualified annuity contracts. Aarp free tax preparation locations Estimated tax, Withholding and estimated tax. 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Aarp free tax preparation locations Partly taxable payments, Partly taxable payments. Aarp free tax preparation locations Purchased annuities, Purchased annuities. Aarp free tax preparation locations 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. Aarp free tax preparation locations Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. Aarp free tax preparation locations Worksheet for computation, How to use the Simplified Method. Aarp free tax preparation locations Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. Aarp free tax preparation locations Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. Aarp free tax preparation locations , Pensions and Annuities, Withholding and estimated tax. Aarp free tax preparation locations Annulled marriages Filing status, Annulled marriages. Aarp free tax preparation locations Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. Aarp free tax preparation locations Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. Aarp free tax preparation locations Real estate transactions, when required by lender, Settlement costs. Aarp free tax preparation locations Appraisals Casualty or theft losses, Appraisal. Aarp free tax preparation locations , Costs of photographs and appraisals. Aarp free tax preparation locations Archer MSAs, Medical savings accounts (MSAs). Aarp free tax preparation locations Contributions, Archer MSA contributions. Aarp free tax preparation locations Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. Aarp free tax preparation locations Medical and Dental Expenses Checklist. Aarp free tax preparation locations See Publication 502 for more information about these and other expenses. Aarp free tax preparation locations Armed forces, Types of Qualified Organizations, Table 24-1. Aarp free tax preparation locations Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. Aarp free tax preparation locations (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. Aarp free tax preparation locations Dependency allotments, Armed Forces dependency allotments. Aarp free tax preparation locations Disability pay, Disability. Aarp free tax preparation locations Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. Aarp free tax preparation locations Military, Military uniforms. Aarp free tax preparation locations Military quarters allotments, Tax-exempt military quarters allowances. Aarp free tax preparation locations Naval officers on permanent duty aboard ship, Members of the Armed Forces. Aarp free tax preparation locations Permanent duty overseas, Members of the Armed Forces. Aarp free tax preparation locations Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. Aarp free tax preparation locations , Ministers' and military housing allowance. Aarp free tax preparation locations Rehabilitative program payments, Veterans' benefits. Aarp free tax preparation locations Reserves, Armed Forces reservists traveling more than 100 miles from home. Aarp free tax preparation locations Retirees' pay Taxable income, Military retirement pay. Aarp free tax preparation locations Uniforms, Military uniforms. Aarp free tax preparation locations Wages, Military Armed Forces Retiree's pay withholding, Military retirees. Aarp free tax preparation locations Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. Aarp free tax preparation locations Capital gains or losses from sale or trade of, Investment interest deducted. Aarp free tax preparation locations 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. Aarp free tax preparation locations Fees not included in basis, Settlement costs. Aarp free tax preparation locations At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. Aarp free tax preparation locations ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). Aarp free tax preparation locations Attachment of wages, Garnisheed wages. Aarp free tax preparation locations 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. Aarp free tax preparation locations Title to property, for preparation, filing, etc. Aarp free tax preparation locations , Settlement costs. Aarp free tax preparation locations Audits Travel expense records, If your return is examined. Aarp free tax preparation locations Auto insurance Medical expenses covered by, not deductible, Table 21-1. Aarp free tax preparation locations Medical and Dental Expenses Checklist. 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Aarp free tax preparation locations 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. Aarp free tax preparation locations Basis of purchase, Bargain purchases. Aarp free tax preparation locations Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. Aarp free tax preparation locations Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. Aarp free tax preparation locations Bargain purchases, Bargain purchases. Aarp free tax preparation locations Bonds, Stocks and Bonds, Bond premium. Aarp free tax preparation locations Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. 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Aarp free tax preparation locations Bingo, Table 24-1. Aarp free tax preparation locations Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. Aarp free tax preparation locations Medical and Dental Expenses Checklist. Aarp free tax preparation locations See Publication 502 for more information about these and other expenses. Aarp free tax preparation locations Birth of child, Death or birth of child. Aarp free tax preparation locations Head of household, qualifying person to file as, Death or birth. Aarp free tax preparation locations , Death or birth. Aarp free tax preparation locations Social security number to be obtained, Born and died in 2013. Aarp free tax preparation locations Birth of dependent, Death or birth. Aarp free tax preparation locations Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. 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Aarp free tax preparation locations Medical and Dental Expenses Checklist. Aarp free tax preparation locations See Publication 502 for more information about these and other expenses. Aarp free tax preparation locations Bona fide business purpose Travel expenses, Bona fide business purpose. Aarp free tax preparation locations Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. Aarp free tax preparation locations , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. Aarp free tax preparation locations Convertible bonds, Convertible stocks and bonds. Aarp free tax preparation locations Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. Aarp free tax preparation locations Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. Aarp free tax preparation locations Retirement of, Retirement bonds. Aarp free tax preparation locations , Redemption or retirement of bonds. Aarp free tax preparation locations Sale of, Bonds Sold Between Interest Dates Savings, U. Aarp free tax preparation locations S. Aarp free tax preparation locations Savings Bonds, Series HH bonds. Aarp free tax preparation locations , Series EE and series I bonds. Aarp free tax preparation locations Sold at premium, computation of adjusted basis, Bond premium. Aarp free tax preparation locations State or local government, tax-exempt, Tax-exempt state and local government bonds. Aarp free tax preparation locations Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. Aarp free tax preparation locations , Employee awards or bonuses. Aarp free tax preparation locations Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. Aarp free tax preparation locations Borrowed funds, Loans. Aarp free tax preparation locations , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. Aarp free tax preparation locations Bottled water, Table 21-1. Aarp free tax preparation locations Medical and Dental Expenses Checklist. Aarp free tax preparation locations See Publication 502 for more information about these and other expenses. Aarp free tax preparation locations Boy Scouts Charitable contributions to, Examples. Aarp free tax preparation locations , Table 24-1. Aarp free tax preparation locations Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. Aarp free tax preparation locations Medical and Dental Expenses Checklist. Aarp free tax preparation locations See Publication 502 for more information about these and other expenses. Aarp free tax preparation locations Breach of contract Damages as income, Court awards and damages. Aarp free tax preparation locations employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. Aarp free tax preparation locations Medical and Dental Expenses Checklist. Aarp free tax preparation locations See Publication 502 for more information about these and other expenses. Aarp free tax preparation locations Bribes, Bribes. Aarp free tax preparation locations , 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. Aarp free tax preparation locations , Brokers' commissions. Aarp free tax preparation locations Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. Aarp free tax preparation locations 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. Aarp free tax preparation locations Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. Aarp free tax preparation locations Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. Aarp free tax preparation locations , Allowances and reimbursements. Aarp free tax preparation locations Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. Aarp free tax preparation locations 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. Aarp free tax preparation locations Basis for depreciation, Basis for depreciation. Aarp free tax preparation locations 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. Aarp free tax preparation locations Business tax credits Claim for refund, Exceptions for special types of refunds. Aarp free tax preparation locations Business use of home, Home Office C Cafeteria plans, Cafeteria plans. Aarp free tax preparation locations Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. 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Aarp free tax preparation locations Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. Aarp free tax preparation locations Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. Aarp free tax preparation locations Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. Aarp free tax preparation locations , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. Aarp free tax preparation locations Carryover of, Long-term gains and losses. Aarp free tax preparation locations , Capital loss carryover. Aarp free tax preparation locations Worksheet, Figuring your carryover. Aarp free tax preparation locations 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. 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Aarp free tax preparation locations , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. Aarp free tax preparation locations Net long-term capital loss, Long-term gains and losses. Aarp free tax preparation locations Sale of personal items, Sale of personal items. Aarp free tax preparation locations Sale or trade of property held more than 1 year, Long-term or short-term. Aarp free tax preparation locations , Long-term gains and losses. Aarp free tax preparation locations 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. Aarp free tax preparation locations State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. Aarp free tax preparation locations Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. Aarp free tax preparation locations Total net loss, Total net gain or loss. Aarp free tax preparation locations Undistributed gains, Long-term gains and losses. Aarp free tax preparation locations Credit for tax on, Undistributed capital gains of mutual funds and REITs. Aarp free tax preparation locations , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. Aarp free tax preparation locations Car pools, Car pools. Aarp free tax preparation locations , Car pools. Aarp free tax preparation locations Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. Aarp free tax preparation locations Carryovers Capital loss, Long-term gains and losses. Aarp free tax preparation locations , Capital loss carryover. Aarp free tax preparation locations Worksheet, Figuring your carryover. Aarp free tax preparation locations Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. Aarp free tax preparation locations , 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. Aarp free tax preparation locations Value determination, Car value. Aarp free tax preparation locations Willful negligence or intentional act as cause, Nondeductible losses. Aarp free tax preparation locations Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. Aarp free tax preparation locations 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. Aarp free tax preparation locations Books to determine fair market value, Car value. Aarp free tax preparation locations Business and personal use, allocation between, Business and personal use. 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Aarp free tax preparation locations Casualties, Home destroyed or condemned. Aarp free tax preparation locations Casualty insurance Premiums not in property basis, Settlement costs. Aarp free tax preparation locations Reimbursements from, Casualty insurance and other reimbursements. Aarp free tax preparation locations Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). Aarp free tax preparation locations , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. Aarp free tax preparation locations , Involuntary Conversions, Adjusted Basis, Adjustments to basis. Aarp free tax preparation locations Amount of loss, Figuring a Loss Appraisals, Appraisal. Aarp free tax preparation locations , Costs of photographs and appraisals. Aarp free tax preparation locations Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. Aarp free tax preparation locations Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. Aarp free tax preparation locations Photographs and appraisals, Costs of photographs and appraisals. Aarp free tax preparation locations Deductible losses, Deductible losses. Aarp free tax preparation locations $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. Aarp free tax preparation locations Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. Aarp free tax preparation locations Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. Aarp free tax preparation locations , Disaster relief. Aarp free tax preparation locations (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. Aarp free tax preparation locations Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. Aarp free tax preparation locations Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). Aarp free tax preparation locations Nondeductible losses, Deductible losses. Aarp free tax preparation locations Proof of loss, Casualty loss proof. Aarp free tax preparation locations Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. Aarp free tax preparation locations Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. Aarp free tax preparation locations , 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. Aarp free tax preparation locations Certificates of deposit (CDs), Certificates of deposit (CDs). Aarp free tax preparation locations , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. Aarp free tax preparation locations Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. Aarp free tax preparation locations Change of address, Change of Address Change of name, Name change. Aarp free tax preparation locations , Name changed. Aarp free tax preparation locations 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. Aarp free tax preparation locations Examples of Charitable Contributions—A Quick Check, Token items. Aarp free tax preparation locations , Written statement. Aarp free tax preparation locations , 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. Aarp free tax preparation locations , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. Aarp free tax preparation locations , Capital gain property. Aarp free tax preparation locations , Amount of deduction — general rule. Aarp free tax preparation locations , Bargain sales. Aarp free tax preparation locations , When To Deduct, Time of making contribution. Aarp free tax preparation locations , Noncash Contributions, Additional records. 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Aarp free tax preparation locations You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. Aarp free tax preparation locations Child and dependent care credit, You can use Form 1040A if all of the following apply. Aarp free tax preparation locations Due diligence, Getting the information. Aarp free tax preparation locations Earned income, Earned income. Aarp free tax preparation locations Full-time student, Rule for student-spouse or spouse not able to care for self. Aarp free tax preparation locations Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. Aarp free tax preparation locations Child care, You can use Form 1040A if all of the following apply. Aarp free tax preparation locations Babysitting, Babysitting. Aarp free tax preparation locations Care providers, Childcare providers. Aarp free tax preparation locations Expenses, Child care expenses. 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Aarp free tax preparation locations , 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. Aarp free tax preparation locations 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. Aarp free tax preparation locations Birth of child Head of household, qualifying person to file as, Death or birth. Aarp free tax preparation locations , Death or birth. Aarp free tax preparation locations Social security number to be obtained, Born and died in 2013. 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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. Aarp free tax preparation locations Kidnapped, Kidnapped child. Aarp free tax preparation locations , Kidnapped child. Aarp free tax preparation locations Net unearned income, figuring of, Step 1. Aarp free tax preparation locations Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. Aarp free tax preparation locations Property received as gift, income from, Income from property received as a gift. Aarp free tax preparation locations Signing return, parent for child, Spouse unable to sign. Aarp free tax preparation locations Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. 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Aarp free tax preparation locations 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. Aarp free tax preparation locations Churches, temples, etc. Aarp free tax preparation locations Charitable contributions to, Examples. Aarp free tax preparation locations , Table 24-1. Aarp free tax preparation locations Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. Aarp free tax preparation locations Citizen or resident test, Citizen or Resident Test Citizens outside U. Aarp free tax preparation locations S. Aarp free tax preparation locations Business travel outside U. Aarp free tax preparation locations S. Aarp free tax preparation locations , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. Aarp free tax preparation locations Standard meal allowance, Standard meal allowance for areas outside the continental United States. Aarp free tax preparation locations Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. Aarp free tax preparation locations S. Aarp free tax preparation locations Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. Aarp free tax preparation locations Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. Aarp free tax preparation locations Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. Aarp free tax preparation locations Civil service retirement benefits, Civil service retirement benefits. Aarp free tax preparation locations Civil suits, Court awards and damages. Aarp free tax preparation locations (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. Aarp free tax preparation locations 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. Aarp free tax preparation locations , Ministers' and military housing allowance. Aarp free tax preparation locations Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. 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Aarp free tax preparation locations work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. Aarp free tax preparation locations Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. Aarp free tax preparation locations Coal and iron ore, Coal and iron ore. Aarp free tax preparation locations Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. Aarp free tax preparation locations Gains or losses from sale or trade of, Investment interest deducted. Aarp free tax preparation locations IRA investment in, Investment in Collectibles, Exception. Aarp free tax preparation locations College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. Aarp free tax preparation locations , Table 24-1. 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Aarp free tax preparation locations Sharing of (kickbacks), Kickbacks. Aarp free tax preparation locations Unearned, deduction for repayment of, Advance commissions and other earnings. Aarp free tax preparation locations Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. Aarp free tax preparation locations Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. Aarp free tax preparation locations , Community property. Aarp free tax preparation locations Alimony, difference from, Payments not alimony. Aarp free tax preparation locations IRAs, Community property laws. Aarp free tax preparation locations Married filing separately, Community property states. Aarp free tax preparation locations Medical and dental expenses, Community property states. Aarp free tax preparation locations Commuting expenses, Commuting expenses. Aarp free tax preparation locations , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. Aarp free tax preparation locations Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. Aarp free tax preparation locations Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. Aarp free tax preparation locations Unemployment, Unemployment compensation. Aarp free tax preparation locations Computation of tax, Computations Equal amounts, Equal amounts. Aarp free tax preparation locations Negative amounts, Negative amounts. Aarp free tax preparation locations Rounding off dollars, Rounding off dollars. Aarp free tax preparation locations Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. Aarp free tax preparation locations , Condemnations. 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Aarp free tax preparation locations 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. Aarp free tax preparation locations Political, Political Contributions Reservist repayments, Qualified reservist repayments. Aarp free tax preparation locations Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. Aarp free tax preparation locations Related party transactions, Losses on sales or trades of property. Aarp free tax preparation locations Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. Aarp free tax preparation locations Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. Aarp free tax preparation locations Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. Aarp free tax preparation locations 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. Aarp free tax preparation locations Sale or trade of Form 1099-S to report, Form 1099-S transactions. Aarp free tax preparation locations Period of ownership and use, Cooperative apartment. Aarp free tax preparation locations Cooperatives Patronage dividends, Patronage dividends. Aarp free tax preparation locations Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. Aarp free tax preparation locations Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. Aarp free tax preparation locations , Losses on sales or trades of property. Aarp free tax preparation locations Director fees as self-employment income, Corporate director. Aarp free tax preparation locations Reorganizations and nontaxable trade of stock, Corporate reorganizations. Aarp free tax preparation locations Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. Aarp free tax preparation locations Medical and Dental Expenses Checklist. Aarp free tax preparation locations See Publication 502 for more information about these and other expenses. Aarp free tax preparation locations Cosmetics Not deductible as medical expense, Table 21-1. Aarp free tax preparation locations Medical and Dental Expenses Checklist. Aarp free tax preparation locations See Publication 502 for more information about these and other expenses. Aarp free tax preparation locations Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. Aarp free tax preparation locations , Partly taxable. Aarp free tax preparation locations Cost-of-living allowances, Government cost-of-living allowances. Aarp free tax preparation locations Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. Aarp free tax preparation locations Examples of Charitable Contributions—A Quick Check, Membership fees or dues. Aarp free tax preparation locations Entertainment expense deduction not allowed, Club dues and membership fees. 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Aarp free tax preparation locations , Earned income credit. Aarp free tax preparation locations , Credit for child and dependent care expenses. Aarp free tax preparation locations , Credit for the elderly or the disabled. Aarp free tax preparation locations , Earned income credit. Aarp free tax preparation locations 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. Aarp free tax preparation locations , 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. Aarp free tax preparation locations Medical and Dental Expenses Checklist. Aarp free tax preparation locations See Publication 502 for more information about these and other expenses. Aarp free tax preparation locations Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. Aarp free tax preparation locations Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. Aarp free tax preparation locations Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. Aarp free tax preparation locations Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. 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Aarp free tax preparation locations Diaper service, Table 21-1. Aarp free tax preparation locations Medical and Dental Expenses Checklist. Aarp free tax preparation locations See Publication 502 for more information about these and other expenses. Aarp free tax preparation locations Differential wage payments, Differential wage payments. Aarp free tax preparation locations Differential wages Wages for reservists Military reserves, Differential wage payments. Aarp free tax preparation locations Direct deposit of refunds, Refunds Directors' fees, Corporate director. Aarp free tax preparation locations Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. Aarp free tax preparation locations , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. Aarp free tax preparation locations Armed forces, Disability. 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