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Copy 2011 Taxes

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Copy 2011 Taxes

Copy 2011 taxes 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. Copy 2011 taxes Beginning January 1, 2011, you must use electronic funds transfer to make all federal tax deposits. Copy 2011 taxes Forms 8109 and 8109-B, Federal Tax Deposit Coupon, cannot be used after 2010. Copy 2011 taxes See Federal Tax Deposits Must be Made by Electronic Funds Transfer on page 3. Copy 2011 taxes 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. Copy 2011 taxes See the instructions for line 12 on the 2012 Form 990-W (Worksheet), Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations. Copy 2011 taxes The maximum cost of a low-cost article, for organizations eligible to receive charitable contributions, was increased to $9. Copy 2011 taxes 70 for 2011. Copy 2011 taxes See Distribution of low-cost articles on page 8. Copy 2011 taxes 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. Copy 2011 taxes See Exception under Dues of Agricultural Organizations and Business Leagues on page 10. Copy 2011 taxes The IRS has created a page on IRS. Copy 2011 taxes gov that includes information about Pub. Copy 2011 taxes 598 at www. Copy 2011 taxes irs. Copy 2011 taxes gov/pub598. Copy 2011 taxes 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. Copy 2011 taxes Such income is exempt even if the activity is a trade or business. Copy 2011 taxes 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. Copy 2011 taxes This publication covers the rules for the tax on unrelated business income of exempt organizations. Copy 2011 taxes 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). Copy 2011 taxes All section references in this publication are to the Internal Revenue Code. Copy 2011 taxes 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. Copy 2011 taxes Comments and suggestions. Copy 2011 taxes   We welcome your comments about this publication and your suggestions for future editions. Copy 2011 taxes   You can write to us at: Internal Revenue Service Individual Forms and Publications Branch SE:W:CAR:MP:T:I 1111 Constitution Ave. Copy 2011 taxes NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Copy 2011 taxes Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Copy 2011 taxes   You can email us at taxforms@irs. Copy 2011 taxes gov. Copy 2011 taxes Please put “publications Comment” on the subject line. Copy 2011 taxes You can also send us comments from www. Copy 2011 taxes irs. Copy 2011 taxes gov/formspubs/, select “Comment on Tax Forms and Publications” under “Information about. Copy 2011 taxes ”   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. Copy 2011 taxes Prev  Up  Next   Home   More Online Publications
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Copy 2011 taxes Index Symbols 1231 property sale, Sale of property interest. Copy 2011 taxes 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. Copy 2011 taxes 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. Copy 2011 taxes 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. Copy 2011 taxes 501(c)(3) organizations, Student loans. Copy 2011 taxes 529 program, Qualified tuition program (QTP). Copy 2011 taxes 83(b) election, How to make the choice. Copy 2011 taxes A Academic health centers Meals and lodging when teaching and research organization, Academic health center. Copy 2011 taxes Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. Copy 2011 taxes Accrual method taxpayers, Prepaid income. Copy 2011 taxes Accrued leave payment At time of retirement or resignation, Accrued leave payment. Copy 2011 taxes Disability retirement, Accrued leave payment. Copy 2011 taxes Activity not for profit, Activity not for profit. Copy 2011 taxes Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. Copy 2011 taxes Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. Copy 2011 taxes Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. Copy 2011 taxes Alien status, waiver of, Waiver of alien status. Copy 2011 taxes Aliens Nonresident, Nonresident aliens. Copy 2011 taxes Alimony, Alimony. Copy 2011 taxes Alternative minimum tax (AMT) Recoveries, refiguring of, Subject to alternative minimum tax. Copy 2011 taxes Stock options, Alternative minimum tax (AMT). Copy 2011 taxes Annuities Charitable gift, Charitable gift annuities. Copy 2011 taxes Railroad retirement, Railroad retirement annuities. Copy 2011 taxes Tax-sheltered, Limit for tax-sheltered annuities. Copy 2011 taxes Archer MSAs, Archer MSA contributions. Copy 2011 taxes , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Copy 2011 taxes Armed forces, Military Combat zone bonus, Veterans' benefits. Copy 2011 taxes Disability, Disability. Copy 2011 taxes Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. Copy 2011 taxes Qualified reservist distribution, Qualified reservist distribution (QRD). Copy 2011 taxes Rehabilitative program payments, Veterans' benefits. Copy 2011 taxes Retirement pay, Military retirement pay. Copy 2011 taxes Veterans benefits, Veterans' benefits. Copy 2011 taxes Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. Copy 2011 taxes Back pay, award for, Back pay awards. Copy 2011 taxes Backup withholding Barter exchange transactions, Backup withholding. Copy 2011 taxes Bankruptcy Canceled debt not deemed to be income, Excluded debt. Copy 2011 taxes Barter income, Bartering Below-market loans, Below-market loans. Copy 2011 taxes Bequest for services, Bequest for services. Copy 2011 taxes Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. Copy 2011 taxes Black lung benefit payments, Black lung benefit payments. Copy 2011 taxes Bonuses, Bonuses and awards. Copy 2011 taxes , Employee awards or bonuses. Copy 2011 taxes Breach of contract Damages as income, Court awards and damages. Copy 2011 taxes Bribes, Bribes. Copy 2011 taxes Business expenses Reimbursements, Allowances and reimbursements. Copy 2011 taxes Business income, Business and Investment Income, More information. Copy 2011 taxes C Cafeteria plans, Cafeteria plans. Copy 2011 taxes Campaign contributions, Campaign contributions. Copy 2011 taxes Campus lodging, Qualified campus lodging. Copy 2011 taxes , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. Copy 2011 taxes Capital gains Recoveries, Capital gains. Copy 2011 taxes , Capital gains. Copy 2011 taxes Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. Copy 2011 taxes Incentive stock options (ISOs), Incentive stock options (ISOs). Copy 2011 taxes Sale of personal property, Sale of personal items. Copy 2011 taxes Car (see Vehicle, employer-provided) Car pools, Car pools. Copy 2011 taxes Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. Copy 2011 taxes Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. Copy 2011 taxes Catch-up contributions, Catch-up contributions. Copy 2011 taxes , Catch-up contributions. Copy 2011 taxes Charitable gift annuities, Charitable gift annuities. Copy 2011 taxes Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. Copy 2011 taxes Child support payments, Child support payments. Copy 2011 taxes Childcare providers, Childcare providers. Copy 2011 taxes , Food program payments to daycare providers. Copy 2011 taxes Chronic illness, Chronically ill individual. Copy 2011 taxes Accelerated death benefits paid to, Exclusion for chronic illness. Copy 2011 taxes Citizens outside U. Copy 2011 taxes S. Copy 2011 taxes Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. Copy 2011 taxes Clergy, Clergy Coal, Coal and iron ore. Copy 2011 taxes Colleges and universities Faculty lodging, Faculty lodging. Copy 2011 taxes Scholarships and fellowships, Scholarships and fellowships. Copy 2011 taxes Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. Copy 2011 taxes Workers', Workers' Compensation Compensatory damages, Other compensation. Copy 2011 taxes , Court awards and damages. Copy 2011 taxes Constructive receipt of income, Constructively received income. Copy 2011 taxes Copyrights Infringement damages, Court awards and damages. Copy 2011 taxes Royalties, Copyrights and patents. Copy 2011 taxes Corporate directors, Corporate director. Copy 2011 taxes Cost-of-living allowances, Government cost-of-living allowances. Copy 2011 taxes Court awards, Court awards and damages. Copy 2011 taxes (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. Copy 2011 taxes Credits Recoveries, refiguring of unused credits, Unused tax credits. Copy 2011 taxes , Unused tax credits. Copy 2011 taxes Currency transactions, foreign, Foreign currency transactions. Copy 2011 taxes D Damages from lawsuits, Court awards and damages. Copy 2011 taxes Back pay awards, Back pay awards. Copy 2011 taxes Breach of contract, Court awards and damages. Copy 2011 taxes Compensatory damages, Other compensation. Copy 2011 taxes , Court awards and damages. Copy 2011 taxes Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. Copy 2011 taxes Punitive damages, Court awards and damages. Copy 2011 taxes Daycare providers, Childcare providers. Copy 2011 taxes (see also Childcare providers) Food program payments to, Food program payments to daycare providers. Copy 2011 taxes De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. Copy 2011 taxes (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. Copy 2011 taxes Nonrecourse debts, Mortgage relief upon sale or other disposition. Copy 2011 taxes Recourse, Mortgage relief upon sale or other disposition. Copy 2011 taxes Stockholder's, Stockholder debt. Copy 2011 taxes Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. Copy 2011 taxes Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. Copy 2011 taxes , Nonqualified deferred compensation plans of nonqualified entities. Copy 2011 taxes Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. Copy 2011 taxes Differential wage payments, Differential wage payments. Copy 2011 taxes Armed forces, Differential wage payments. Copy 2011 taxes Directors' fees, Corporate director. Copy 2011 taxes Disability Military, Disability. Copy 2011 taxes Pensions, Disability Pensions Workers' compensation, Disability pension. Copy 2011 taxes Person with, Persons with disabilities. Copy 2011 taxes Unemployment compensation, paid as substitute for, Types of unemployment compensation. Copy 2011 taxes Disaster relief Disaster mitigation payments, Disaster mitigation payments. Copy 2011 taxes Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. Copy 2011 taxes Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. Copy 2011 taxes Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. Copy 2011 taxes Mortgage loan for early payment, Discounted mortgage loan. Copy 2011 taxes Dividends Restricted stock, Dividends received on restricted stock. Copy 2011 taxes Divorced taxpayers Stock options exercised incident to divorce, Tax form. Copy 2011 taxes Down payment assistance, Down payment assistance. Copy 2011 taxes E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. Copy 2011 taxes Educational institutions Faculty lodging, Faculty lodging. Copy 2011 taxes Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. Copy 2011 taxes Tax Counseling for the Elderly, Volunteer tax counseling. Copy 2011 taxes Election precinct officials, Election precinct official. Copy 2011 taxes Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. Copy 2011 taxes , Catch-up contributions. Copy 2011 taxes Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. Copy 2011 taxes Increased limit for last 3 years prior to retirement age, Increased limit. Copy 2011 taxes Limit on, Elective Deferrals Reporting by employer, Reporting by employer. Copy 2011 taxes Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Copy 2011 taxes Emotional distress damages, Emotional distress. Copy 2011 taxes Employee achievement awards, Employee achievement award. Copy 2011 taxes Employee awards or bonuses, Employee awards or bonuses. Copy 2011 taxes Employee compensation, Employee Compensation, Inherited property not substantially vested. Copy 2011 taxes Fringe benefits, Fringe Benefits, Special valuation rules. Copy 2011 taxes Restricted property, Restricted Property, Inherited property not substantially vested. Copy 2011 taxes Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. Copy 2011 taxes Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. Copy 2011 taxes Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. Copy 2011 taxes Employment Abroad, Employment abroad. Copy 2011 taxes Agency fees, Employment agency fees. Copy 2011 taxes Contracts Severance pay for cancellation of, Severance pay. Copy 2011 taxes Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. Copy 2011 taxes Conservation Subsidies, Energy conservation subsidies. Copy 2011 taxes Utility rebates, Utility rebates. Copy 2011 taxes Estate income, Estate and trust income. Copy 2011 taxes Estimated tax Unemployment compensation, Tax withholding. Copy 2011 taxes Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. Copy 2011 taxes Expected inheritance, Expected inheritance. Copy 2011 taxes Expenses paid by another, Expenses paid by another. Copy 2011 taxes Exxon Valdez settlement, Exxon Valdez settlement income. Copy 2011 taxes Eligible retirement plan, Contributions to eligible retirement plan. Copy 2011 taxes Income averaging, Income averaging. Copy 2011 taxes Legal expenses, Legal expenses. Copy 2011 taxes Reporting requirement-statement, Statement. Copy 2011 taxes F Faculty lodging, Faculty lodging. Copy 2011 taxes Fair market value (FMV), Fair market value. Copy 2011 taxes Stock options, Grant of option. Copy 2011 taxes Farming Qualified farm debt, cancellation of, Excluded debt. Copy 2011 taxes Federal employees Accrued leave payment, Accrued leave payment. Copy 2011 taxes Cost-of-living allowances, Government cost-of-living allowances. Copy 2011 taxes Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). Copy 2011 taxes Federal income tax Refunds, Federal income tax refund. Copy 2011 taxes Fees for services, Fees for services. Copy 2011 taxes Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. Copy 2011 taxes FICA withholding Foreign employers, U. Copy 2011 taxes S. Copy 2011 taxes citizens working for in U. Copy 2011 taxes S. Copy 2011 taxes , Social security and Medicare taxes. Copy 2011 taxes Paid by employer, Social security and Medicare taxes paid by employer. Copy 2011 taxes Fiduciaries Fees for services, Fees for services. Copy 2011 taxes , Personal representatives. Copy 2011 taxes Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. Copy 2011 taxes No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. Copy 2011 taxes Nutrition Program for the Elderly, Nutrition Program for the Elderly. Copy 2011 taxes Foreign Currency transactions, Foreign currency transactions. Copy 2011 taxes Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. Copy 2011 taxes Income, Reminders Service, Service-connected disability. Copy 2011 taxes Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. Copy 2011 taxes Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. Copy 2011 taxes Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. Copy 2011 taxes Repayment of commissions paid in advance, Advance commissions and other earnings. Copy 2011 taxes Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. Copy 2011 taxes Personal property rental, reporting income from, Reporting business income and expenses. Copy 2011 taxes Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. Copy 2011 taxes Personal property rental, reporting income from, Reporting business income and expenses. Copy 2011 taxes Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. Copy 2011 taxes Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. Copy 2011 taxes Royalties, Royalties Form 1040A Recoveries, Where to report. Copy 2011 taxes Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. Copy 2011 taxes Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. Copy 2011 taxes Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. Copy 2011 taxes , Estate and trust income. Copy 2011 taxes Form 1065 Partnership return, Partnership return. Copy 2011 taxes Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). Copy 2011 taxes , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. Copy 2011 taxes Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. Copy 2011 taxes , Backup withholding. Copy 2011 taxes Form 1099-C Cancellation of debt, Form 1099-C. Copy 2011 taxes Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. Copy 2011 taxes Form 1099-G State tax refunds, State tax refund. Copy 2011 taxes Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. Copy 2011 taxes Stock options exercised incident to divorce, Tax form. Copy 2011 taxes Form 1099-R Charitable gift annuities, Charitable gift annuities. Copy 2011 taxes Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. Copy 2011 taxes Surrender of life insurance policy for cash, Surrender of policy for cash. Copy 2011 taxes Form 1120-POL Political organizations, Campaign contributions. Copy 2011 taxes Form 1120S S corporation return, S corporation return. Copy 2011 taxes Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. Copy 2011 taxes , Schedule K-1 (Form 1120S). Copy 2011 taxes Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). Copy 2011 taxes Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. Copy 2011 taxes Archer MSAs and long-term care insurance contracts, Archer MSA contributions. Copy 2011 taxes Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. Copy 2011 taxes Form SSA-1099 Social security benefit statement, Form SSA-1099. Copy 2011 taxes Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. Copy 2011 taxes Accrued leave payment at time of retirement or resignation, Accrued leave payment. Copy 2011 taxes Back pay awards, Back pay awards. Copy 2011 taxes Bonuses or awards, Bonuses and awards. Copy 2011 taxes Elective deferrals, reporting by employer, Reporting by employer. Copy 2011 taxes Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. Copy 2011 taxes Stock options from employers, Tax form. Copy 2011 taxes Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. Copy 2011 taxes Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. Copy 2011 taxes Form W-9 Request for taxpayer identification number, Backup withholding. Copy 2011 taxes Foster care, Foster care providers. Copy 2011 taxes Foster Grandparent Program, National Senior Service Corps programs. Copy 2011 taxes Found property, Found property. Copy 2011 taxes Free tax services, Free help with your tax return. Copy 2011 taxes Fringe benefits, Fringe Benefits, Special valuation rules. Copy 2011 taxes Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. Copy 2011 taxes Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. Copy 2011 taxes Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. Copy 2011 taxes Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. Copy 2011 taxes Vehicle, Employer-provided vehicles. Copy 2011 taxes Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. Copy 2011 taxes G Gambling winnings and losses, Gambling winnings. Copy 2011 taxes Gas Royalties from, Oil, gas, and minerals. Copy 2011 taxes Gifts, Gifts and inheritances. Copy 2011 taxes Holiday gifts from employer, Holiday gifts. Copy 2011 taxes Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. Copy 2011 taxes Group-term life insurance Worksheets, Figuring the taxable cost. Copy 2011 taxes , Worksheet 1. Copy 2011 taxes Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. Copy 2011 taxes H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). Copy 2011 taxes Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. Copy 2011 taxes Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). Copy 2011 taxes Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). Copy 2011 taxes Savings account, Health savings accounts (HSA). Copy 2011 taxes Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. Copy 2011 taxes Hobby losses, Hobby losses. Copy 2011 taxes Holding period requirement, Holding period requirement. Copy 2011 taxes Holiday gifts, Holiday gifts. Copy 2011 taxes Holocaust victims restitution, Holocaust victims restitution. Copy 2011 taxes Home, sale of, Sale of home. Copy 2011 taxes Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. Copy 2011 taxes Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). Copy 2011 taxes Income Assigned, Assignment of income. Copy 2011 taxes Business and investment, Business and Investment Income, More information. Copy 2011 taxes Constructive receipt of, Constructively received income. Copy 2011 taxes Estate and trust, Estate and trust income. Copy 2011 taxes Foreign employers, Foreign Employer Illegal, Illegal activities. Copy 2011 taxes Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. Copy 2011 taxes S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. Copy 2011 taxes Indian money account, Indian money account litigation settlement. Copy 2011 taxes Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. Copy 2011 taxes Inherited IRA, Inherited pension or IRA. Copy 2011 taxes Inheritance, Gifts and inheritances. Copy 2011 taxes IRA, Inherited pension or IRA. Copy 2011 taxes Property not substantially vested, Inherited property not substantially vested. Copy 2011 taxes Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Copy 2011 taxes Insurance Credit card, Credit card insurance. Copy 2011 taxes Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. Copy 2011 taxes Frozen deposits, Interest on frozen deposits. Copy 2011 taxes Mortgage refunds, Mortgage interest refund. Copy 2011 taxes Option on insurance, Interest option on insurance. Copy 2011 taxes Recovery amounts, Interest on recovery. Copy 2011 taxes Savings bond, Interest on qualified savings bonds. Copy 2011 taxes State and local government obligations, Interest on state and local government obligations. Copy 2011 taxes Interference with business operations Damages as income, Court awards and damages. Copy 2011 taxes International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. Copy 2011 taxes Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. Copy 2011 taxes IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. Copy 2011 taxes Itemized deductions Limited, Itemized deductions limited. Copy 2011 taxes Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. Copy 2011 taxes Joint returns Social security benefits or railroad retirement payments, Joint return. Copy 2011 taxes Joint state/local tax return Recoveries, Joint state or local income tax return. Copy 2011 taxes Jury duty pay, Jury duty. Copy 2011 taxes K Kickbacks, Kickbacks. Copy 2011 taxes L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. Copy 2011 taxes Dues, Union benefits and dues. Copy 2011 taxes Strike and lockout benefits, Strike and lockout benefits. Copy 2011 taxes Unemployment benefits paid from, Payments by a union. Copy 2011 taxes Last day of tax year, income received on, Constructively received income. Copy 2011 taxes Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. Copy 2011 taxes Life insurance Employer-owned, Employer-owned life insurance contract. Copy 2011 taxes Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. Copy 2011 taxes Loans, Discounted mortgage loan. Copy 2011 taxes (see also Mortgage) Below-market, Below-market loans. Copy 2011 taxes Student, Student loans. Copy 2011 taxes Lockout benefits, Strike and lockout benefits. Copy 2011 taxes Lodging Campus lodging, Qualified campus lodging. Copy 2011 taxes , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. Copy 2011 taxes Replacement housing payments, Replacement housing payments. Copy 2011 taxes Long-term care insurance, Long-term care coverage. Copy 2011 taxes , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. Copy 2011 taxes Lump-sum distributions Survivor benefits, Lump-sum payments. Copy 2011 taxes M Manufacturer incentive payments, Manufacturer incentive payments. Copy 2011 taxes Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. Copy 2011 taxes Medical Care reimbursements, Reimbursement for medical care. Copy 2011 taxes Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Copy 2011 taxes Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Copy 2011 taxes Benefits, Medicare. Copy 2011 taxes Tax paid by employer, Social security and Medicare taxes paid by employer. Copy 2011 taxes Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. Copy 2011 taxes Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. Copy 2011 taxes 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. Copy 2011 taxes Discounted loan, Discounted mortgage loan. Copy 2011 taxes Interest refund, Mortgage interest refund. Copy 2011 taxes Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). Copy 2011 taxes Relief, Mortgage relief upon sale or other disposition. Copy 2011 taxes Motor vehicle, employer-provided, Employer-provided vehicles. Copy 2011 taxes Moving expenses Reimbursements, Allowances and reimbursements. Copy 2011 taxes , Moving expense reimbursements. Copy 2011 taxes MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Copy 2011 taxes N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. Copy 2011 taxes National Senior Service Corps, National Senior Service Corps programs. Copy 2011 taxes No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. Copy 2011 taxes Nobel prize, Pulitzer, Nobel, and similar prizes. Copy 2011 taxes Nonrecourse debt, Mortgage relief upon sale or other disposition. Copy 2011 taxes Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. Copy 2011 taxes Notary fees, Notary public. Copy 2011 taxes Notes received for services, Note received for services. Copy 2011 taxes Nutrition Program for the Elderly, Nutrition Program for the Elderly. Copy 2011 taxes O Oil Royalties from, Oil, gas, and minerals. Copy 2011 taxes Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). Copy 2011 taxes Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. Copy 2011 taxes Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. Copy 2011 taxes Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. Copy 2011 taxes Royalties, Copyrights and patents. Copy 2011 taxes Peace Corps, Peace Corps. Copy 2011 taxes Pensions Clergy, Pension. Copy 2011 taxes Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. Copy 2011 taxes Military, Military retirement pay. Copy 2011 taxes Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. Copy 2011 taxes Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. Copy 2011 taxes Price reduced after purchase, Price reduced after purchase. Copy 2011 taxes Prizes and awards, Bonuses and awards. Copy 2011 taxes , Prizes and awards. Copy 2011 taxes Achievement awards, Employee achievement award. Copy 2011 taxes Employee awards or bonuses, Employee awards or bonuses. Copy 2011 taxes Length-of-service awards, Employee achievement award. Copy 2011 taxes Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. Copy 2011 taxes Safety achievement, Employee achievement award. Copy 2011 taxes Scholarship prizes, Prizes. Copy 2011 taxes Profit-sharing plan, Retirement and profit-sharing plans. Copy 2011 taxes Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. Copy 2011 taxes Public safety officers killed in line of duty, Public safety officer killed in the line of duty. Copy 2011 taxes Public transportation passes, employer-provided, Transportation, Transit pass. Copy 2011 taxes Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. Copy 2011 taxes Punitive damages, Court awards and damages. Copy 2011 taxes Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). Copy 2011 taxes R Raffles, Lotteries and raffles. Copy 2011 taxes Railroad Retirement annuities, Railroad retirement annuities. Copy 2011 taxes Retirement benefits, Social security and equivalent railroad retirement benefits. Copy 2011 taxes Sick pay, Railroad sick pay. Copy 2011 taxes Unemployment compensation benefits, Types of unemployment compensation. Copy 2011 taxes Real estate Qualified real property business debt, cancellation of, Excluded debt. Copy 2011 taxes Rebates Cash, Cash rebates. Copy 2011 taxes Utility, Utility rebates. Copy 2011 taxes Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. Copy 2011 taxes Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. Copy 2011 taxes , Unused tax credits. Copy 2011 taxes Refunds Federal income tax, Federal income tax refund. Copy 2011 taxes Mortgage interest, Mortgage interest refund. Copy 2011 taxes State tax, State tax refund. Copy 2011 taxes Rehabilitative program payments, Veterans' benefits. Copy 2011 taxes Reimbursements Business expenses, Allowances and reimbursements. Copy 2011 taxes Casualty losses, Casualty insurance and other reimbursements. Copy 2011 taxes Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. Copy 2011 taxes Moving expenses, Allowances and reimbursements. Copy 2011 taxes , Moving expense reimbursements. Copy 2011 taxes Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. Copy 2011 taxes Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. Copy 2011 taxes Repayments, Repayments, Year of deduction (or credit). Copy 2011 taxes Repossession, Canceled sales contract. Copy 2011 taxes Restricted property, Restricted Property, Inherited property not substantially vested. Copy 2011 taxes Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. Copy 2011 taxes Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. Copy 2011 taxes (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. Copy 2011 taxes Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. Copy 2011 taxes Roth contributions, Designated Roth contributions. Copy 2011 taxes Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. Copy 2011 taxes Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. Copy 2011 taxes Sales contracts Cancellation of, Canceled sales contract. Copy 2011 taxes SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. Copy 2011 taxes Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. Copy 2011 taxes Self-employed persons U. Copy 2011 taxes S. Copy 2011 taxes citizens working for foreign employers in U. Copy 2011 taxes S. Copy 2011 taxes treated as, Social security and Medicare taxes. Copy 2011 taxes Senior Companion Program, National Senior Service Corps programs. Copy 2011 taxes Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). Copy 2011 taxes Severance pay, Severance pay. Copy 2011 taxes Outplacement services, Outplacement services. Copy 2011 taxes Sick pay, Sick pay. Copy 2011 taxes Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. Copy 2011 taxes SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. Copy 2011 taxes Smallpox vaccine injuries, Smallpox vaccine injuries. Copy 2011 taxes Social security and Medicare taxes Foreign employers, U. Copy 2011 taxes S. Copy 2011 taxes citizens working for in U. Copy 2011 taxes S. Copy 2011 taxes , Social security and Medicare taxes. Copy 2011 taxes Paid by employer, Social security and Medicare taxes paid by employer. Copy 2011 taxes Social security benefits, Social security and equivalent railroad retirement benefits. Copy 2011 taxes Standard deduction Recoveries, Standard deduction limit. Copy 2011 taxes , Standard deduction for earlier years. Copy 2011 taxes State employees Unemployment benefits paid to, State employees. Copy 2011 taxes State or local governments Interest on obligations of, Interest on state and local government obligations. Copy 2011 taxes State or local taxes Refunds, State tax refund. Copy 2011 taxes Statutory stock option holding period, Sale of the stock. Copy 2011 taxes Stock appreciation rights, Stock appreciation rights. Copy 2011 taxes Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. Copy 2011 taxes Grant, Grant of option. Copy 2011 taxes Sale, Sale of the stock. Copy 2011 taxes Stock options, statutory Exercise, Exercise of option. Copy 2011 taxes Grant, Grant of option. Copy 2011 taxes Sale, Sale of the stock. Copy 2011 taxes Stockholder debts, Stockholder debt. Copy 2011 taxes Stolen property, Stolen property. Copy 2011 taxes Strike benefits, Strike and lockout benefits. Copy 2011 taxes Student loans Cancellation of debt, Student loans. Copy 2011 taxes Substantial risk of forfeiture, Substantial risk of forfeiture. Copy 2011 taxes Substantially vested property, Substantially vested. Copy 2011 taxes Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. Copy 2011 taxes Supplemental unemployment benefits, Supplemental unemployment benefits. Copy 2011 taxes Surviving spouse Life insurance proceeds paid to, Surviving spouse. Copy 2011 taxes Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. Copy 2011 taxes Tax Counseling for the Elderly, Volunteer tax counseling. Copy 2011 taxes Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. Copy 2011 taxes Terminal illness, Exclusion for terminal illness. Copy 2011 taxes Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. Copy 2011 taxes Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. Copy 2011 taxes Tour guides, free tours for, Free tour. Copy 2011 taxes Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. Copy 2011 taxes , Repayment of benefits. Copy 2011 taxes Transferable property, Transferable property. Copy 2011 taxes Transit passes, Transportation, Transit pass. Copy 2011 taxes Travel agencies Free tour to organizer of group of tourists, Free tour. Copy 2011 taxes Travel and transportation expenses Free tours from travel agencies, Free tour. Copy 2011 taxes Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. Copy 2011 taxes School children, transporting of, Transporting school children. Copy 2011 taxes Trusts Grantor trusts, Grantor trust. Copy 2011 taxes Income, Estate and trust income. Copy 2011 taxes Tuition program, qualified (QTP), Qualified tuition program (QTP). Copy 2011 taxes Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. Copy 2011 taxes V VA payments, VA payments. Copy 2011 taxes Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. Copy 2011 taxes Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. Copy 2011 taxes Employer-provided, Employer-provided vehicles. Copy 2011 taxes Veterans benefits, Veterans' benefits. Copy 2011 taxes Disability compensation, Retroactive VA determination. Copy 2011 taxes Retroactive VA determination, Retroactive VA determination. Copy 2011 taxes Special statute of limitations. Copy 2011 taxes , Special statute of limitations. Copy 2011 taxes Viatical settlements, Viatical settlement. Copy 2011 taxes Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. Copy 2011 taxes Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). Copy 2011 taxes W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. Copy 2011 taxes Winter energy payments, Payments to reduce cost of winter energy. Copy 2011 taxes Withholding Barter exchange transactions, Backup withholding. Copy 2011 taxes Unemployment compensation, Tax withholding. Copy 2011 taxes Work-training programs, Work-training program. Copy 2011 taxes Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. Copy 2011 taxes , Worksheet 1. 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