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Form 1040

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Form 1040

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

Form 1040 33. Form 1040   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). Form 1040 This chapter explains the following. Form 1040 Who qualifies for the credit for the elderly or the disabled. Form 1040 How to claim the credit. Form 1040 You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. Form 1040 Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Form 1040 You are a qualified individual. Form 1040 Your income is not more than certain limits. Form 1040 You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. Form 1040 Use Figure 33-A first to see if you are a qualified individual. Form 1040 If you are, go to Table 33-1 to make sure your income is not too high to take the credit. Form 1040 You can take the credit only if you file Form 1040 or Form 1040A. Form 1040 You cannot take the credit if you file Form 1040EZ. Form 1040 Qualified Individual You are a qualified individual for this credit if you are a U. Form 1040 S. Form 1040 citizen or resident alien, and either of the following applies. Form 1040 You were age 65 or older at the end of 2013. Form 1040 You were under age 65 at the end of 2013 and all three of the following statements are true. Form 1040 You retired on permanent and total disability (explained later). Form 1040 You received taxable disability income for 2013. Form 1040 On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Form 1040 Age 65. Form 1040   You are considered to be age 65 on the day before your 65th birthday. Form 1040 Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Form 1040 U. Form 1040 S. Form 1040 Citizen or Resident Alien You must be a U. Form 1040 S. Form 1040 citizen or resident alien (or be treated as a resident alien) to take the credit. Form 1040 Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Form 1040 Exceptions. Form 1040   You may be able to take the credit if you are a nonresident alien who is married to a U. Form 1040 S. Form 1040 citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Form 1040 S. Form 1040 resident alien. Form 1040 If you make that choice, both you and your spouse are taxed on your worldwide incomes. Form 1040 If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Form 1040 S. Form 1040 citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Form 1040 S. Form 1040 resident alien for the entire year. Form 1040 In that case, you may be allowed to take the credit. Form 1040 For information on these choices, see chapter 1 of Publication 519, U. Form 1040 S. Form 1040 Tax Guide for Aliens. Form 1040 Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Form 1040 However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Form 1040 Head of household. Form 1040   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet certain tests. Form 1040 See Head of Household in chapter 2 for the tests you must meet. Form 1040 Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). Form 1040 You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. Form 1040 Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Form 1040 If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Form 1040 Permanent and total disability. Form 1040    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Form 1040 A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Form 1040 See Physician's statement , later. Form 1040 Substantial gainful activity. Form 1040   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Form 1040 Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Form 1040   Substantial gainful activity is not work you do to take care of yourself or your home. Form 1040 It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Form 1040 However, doing this kind of work may show that you are able to engage in substantial gainful activity. Form 1040    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Form 1040 Sheltered employment. Form 1040   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Form 1040 These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Form 1040   Compared to commercial employment, pay is lower for sheltered employment. Form 1040 Therefore, one usually does not look for sheltered employment if he or she can get other employment. Form 1040 The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Form 1040 Physician's statement. Form 1040   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Form 1040 You can use the statement in the Instructions for Schedule R. Form 1040    Figure 33-A. Form 1040 Are You a Qualified Individual? This image is too large to be displayed in the current screen. Form 1040 Please click the link to view the image. Form 1040 Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Form 1040 Veterans. Form 1040   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Form 1040 VA Form 21-0172 must be signed by a person authorized by the VA to do so. Form 1040 You can get this form from your local VA regional office. Form 1040 Physician's statement obtained in earlier year. Form 1040   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Form 1040 For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Form 1040 If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Form 1040   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. Form 1040 Table 33-1. Form 1040 Income Limits IF your filing status is . Form 1040 . Form 1040 . Form 1040 THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. Form 1040 . Form 1040 . Form 1040   Your adjusted gross income (AGI)* is equal to or more than. Form 1040 . Form 1040 . Form 1040     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Form 1040 . Form 1040 . Form 1040   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. Form 1040 Disability income. Form 1040   If you are under age 65, you must also have taxable disability income to qualify for the credit. Form 1040 Disability income must meet both of the following requirements. Form 1040 It must be paid under your employer's accident or health plan or pension plan. Form 1040 It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. Form 1040 Payments that are not disability income. Form 1040   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Form 1040 Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Form 1040   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Form 1040 Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Form 1040 Income Limits To determine if you can claim the credit, you must consider two income limits. Form 1040 The first limit is the amount of your adjusted gross income (AGI). Form 1040 The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Form 1040 The limits are shown in Table 33-1. Form 1040 If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Form 1040 See How to Claim the Credit , later. Form 1040 If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. Form 1040 How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. Form 1040 Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). Form 1040 If you want the IRS to figure your tax, see chapter 30. Form 1040 Form 1040. Form 1040   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. Form 1040 Form 1040A. Form 1040   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. Form 1040 Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. Form 1040 Next, fill out Schedule R, Part III. Form 1040 If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. Form 1040 If you file Form 1040, include the amount from Schedule R, line 22, on line 53; check box c, and enter “Sch R” on the line next to that box. Form 1040 For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. Form 1040 Limit on credit. Form 1040   The amount of the credit you can claim is generally limited to the amount of your tax. Form 1040 Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Form 1040 Prev  Up  Next   Home   More Online Publications