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Amendment Forms

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Amendment Forms

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

Fortunately, you can replace most important personal records. Use these links as a starting point.

  • Address Change  – When you move, be sure to change your address with the Post Office, IRS, and other government agencies, so that you'll continue to receive mail and any government benefits at your new location.
  • Birth, Marriage, and Death Certificates  – Get records based on the location of the birth, death, marriage, or divorce.
  • Damaged Money  – The Treasury Department will exchange mutilated or damaged U.S. currency.
  • Drivers' Licenses and Vehicle Registration  – Find your state's motor vehicle department to get or replace your driver's license, and register your car.
  • Federal Civilian Personnel Records  – Go to the National Archives website for guidance on requesting personnel records for former federal civilian employees. Current federal workers can get personnel records from their human resources office.
  • Green Card Replacement  – Get instructions on how to replace a lost, stolen, or damaged permanent resident card (green card).
  • Medicare Card Replacement  – Learn how to replace a lost, stolen, or damaged Medicare card.
  • Military Service Records  – Get copies of military service records, to prove military service or to research genealogy.
  • Passport  – Report your lost or stolen passport immediately. Contact the nearest U.S. embassy or consulate if your passport is lost or stolen overseas.
  • Replace a Savings Bond  – Replace lost, stolen, or destroyed paper savings bonds.
  • Saving Family Treasures  – The National Archives provides guidelines for the care for some of the more common materials affected by natural disasters or other emergencies.
  • School Records  – Contact your former school or the appropriate school district if the school has closed.
  • Social Security Card Replacement  – Learn how to replace your lost or stolen Social Security card.
  • Tax Return  – Request a copy of your federal tax return from the Internal Revenue Service (IRS).

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The Amendment Forms

Amendment forms Publication 529 - Introductory Material Table of Contents What's New Reminders IntroductionOrdering forms and publications. Amendment forms Tax questions. Amendment forms Useful Items - You may want to see: What's New Standard mileage rate. Amendment forms  The 2013 rate for business use of a vehicle is 56½ cents per mile. Amendment forms Reminders Future developments. Amendment forms  For the latest information about developments related to Publication 529, such as legislation enacted after it was published, go to www. Amendment forms irs. Amendment forms gov/pub529. Amendment forms Photographs of missing children. Amendment forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Amendment forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Amendment forms You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Amendment forms Introduction This publication explains which expenses you can claim as miscellaneous itemized deductions on Schedule A (Form 1040 or Form 1040NR). Amendment forms You must reduce the total of most miscellaneous itemized deductions by 2% of your adjusted gross income. Amendment forms This publication covers the following topics. Amendment forms Deductions subject to the 2% limit. Amendment forms Deductions not subject to the 2% limit. Amendment forms Expenses you cannot deduct. Amendment forms How to report your deductions. Amendment forms Some of the deductions previously discussed in this publication are adjustments to income rather than miscellaneous deductions. Amendment forms These include certain employee business expenses that must be listed on Form 2106 or Form 2106-EZ and some that are entered directly on Form 1040. Amendment forms Those deductions, which are discussed in Publication 463, Travel, Entertainment, Gift, and Car Expenses, include employee business expenses of officials paid on a fee basis and performing artists. Amendment forms Note. Amendment forms Generally, nonresident aliens are allowed miscellaneous itemized deductions to the extent they are directly related to income which is effectively connected with the conduct of a trade or business within the United States. Amendment forms You must keep records to verify your deductions. Amendment forms You should keep receipts, canceled checks, substitute checks, financial account statements, and other documentary evidence. Amendment forms For more information on recordkeeping, see Publication 552, Recordkeeping for Individuals. Amendment forms Comments and suggestions. Amendment forms   We welcome your comments about this publication and your suggestions for future editions. Amendment forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Amendment forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Amendment forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Amendment forms   You can send your comments from www. Amendment forms irs. Amendment forms gov/formspubs. Amendment forms Click on “More Information” and then on “Comment on Tax Forms and Publications. Amendment forms ”   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. Amendment forms Ordering forms and publications. Amendment forms   Visit www. Amendment forms irs. Amendment forms gov/formspubs to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. Amendment forms Internal Revenue Service 1201 N. Amendment forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Amendment forms   If you have a tax question, check the information available on IRS. Amendment forms gov or call 1-800-829-1040. Amendment forms We cannot answer tax questions sent to either of the above addresses. Amendment forms Useful Items - You may want to see: Publication 463 Travel, Entertainment, Gift, and Car Expenses 525 Taxable and Nontaxable Income 535 Business Expenses 587 Business Use of Your Home (Including Use by Daycare Providers) 946 How To Depreciate Property Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 2106 Employee Business Expenses 2106-EZ Unreimbursed Employee Business Expenses See How To Get Tax Help near the end of this publication for information about getting these publications and forms. Amendment forms Prev  Up  Next   Home   More Online Publications