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H R Block 2011

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H R Block 2011

H r block 2011 Index Symbols (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). H r block 2011 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. H r block 2011 403(b) plans Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA. H r block 2011 457 plans (see Section 457 deferred compensation plans) 529 plans (see Qualified tuition programs) 59 rule, Age 59½ rule. H r block 2011 60 day rule, Time limit for making a rollover contribution. H r block 2011 70 rule, Age 70½ rule. H r block 2011 , Nonresident alien spouse. H r block 2011 A Abandonment of home, Abandonment. H r block 2011 Abortion Deductibility as medical expense, Table 21-1. H r block 2011 Medical and Dental Expenses Checklist. H r block 2011 See Publication 502 for more information about these and other expenses. H r block 2011 Abroad, citizens traveling or working, Employees of foreign governments or international organizations. H r block 2011 , Foreign Employer, Travel Outside the United States, Travel Primarily for Business (see also Citizens outside U. H r block 2011 S. H r block 2011 ) (see also Foreign employment) Absence, temporary, Temporary absences. H r block 2011 , Temporary absences. H r block 2011 Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness. H r block 2011 Accident insurance, Accident or Health Plan Cafeteria plans, Cafeteria plans. H r block 2011 Long-term care, Long-term care coverage. H r block 2011 , Long-Term Care Insurance Contracts Accidental death benefits, Accidental death benefits. H r block 2011 Accidents, car, Deductible losses. H r block 2011 Value determination, Car value. H r block 2011 Willful negligence or intentional act as cause, Nondeductible losses. H r block 2011 Accountable plans for employee reimbursements, Accountable Plans, Related to employer. H r block 2011 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. H r block 2011 Accounting periods, Accounting Periods Calendar year, When Do I Have To File?, Accounting Periods, Accounting period. H r block 2011 Change in, standard deduction not allowed, Persons not eligible for the standard deduction. H r block 2011 Fiscal year, Accounting Periods, Fiscal year taxpayers. H r block 2011 , Fiscal Years Fringe benefits, Accounting period. H r block 2011 Accrual method taxpayers, Accrual method. H r block 2011 Taxes paid during tax year, deduction of, You must pay the tax during your tax year. H r block 2011 Accumulation distribution of trusts Tax on, Other taxes. H r block 2011 Accuracy-related penalties, Accuracy-related penalty. H r block 2011 Acknowledgment, Acknowledgment. H r block 2011 Activities not for profit, Activity not for profit. H r block 2011 Address, Name and Address Change of, Change of Address Foreign, Foreign address. H r block 2011 P. H r block 2011 O. H r block 2011 box, P. H r block 2011 O. H r block 2011 box. H r block 2011 Address, filing, Where To File Adjusted basis, Adjusted Basis, Postponed gain from sale of home. H r block 2011 Decreases to basis, Decreases to Basis Depreciation, Depreciation and section 179 deduction. H r block 2011 Easements, Easements. H r block 2011 Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures. H r block 2011 Gifts, Property Received as a Gift Home sale (see Sale of home) Improvements, Improvements. H r block 2011 Increases to basis, Increases to Basis Local assessments, Assessments for local improvements. H r block 2011 Sales of property, Adjusted basis. H r block 2011 Section 179 deduction, Depreciation and section 179 deduction. H r block 2011 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. H r block 2011 Administrators, estate (see Executors and administrators) Adopted child, Exception for adopted child. H r block 2011 , Adopted child. H r block 2011 , Adopted child. H r block 2011 , Taxpayer identification numbers for adoptees. H r block 2011 Earned income credit, Adopted child. H r block 2011 Adoption, Adoption Credit, Child with special needs. H r block 2011 ATIN, Adoption taxpayer identification number (ATIN). H r block 2011 , Adoption taxpayer identification number (ATIN). H r block 2011 Child tax credit, Adopted child. H r block 2011 (see also Child tax credit) Credits, Personal Expenses Married filing separately, Special Rules Taking, When to take the credit. H r block 2011 Employer assistance, Adoption Assistance Exception for adopted child, Exception for adopted child. H r block 2011 Exemption for child, Personal Expenses Expenses not deductible Foster care prior to, no charitable deduction, Foster parents. H r block 2011 No charitable deduction for, Personal Expenses Foreign child, Foreign child. H r block 2011 Medical and dental expenses of adopted child, Qualifying Child Taxpayer identification number, Adoption taxpayer identification number (ATIN). H r block 2011 , Taxpayer identification numbers for aliens. H r block 2011 Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN). H r block 2011 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. H r block 2011 Gross income and filing requirements (Table 1-1), Introduction IRAs Contribution cutoff at age 70, Age 70½ rule. H r block 2011 Distribution prior to age 59, Age 59½ rule. H r block 2011 Distribution required at age 70, IRA owners. H r block 2011 , Excess Accumulations (Insufficient Distributions) Pension distributions required at age 70, Age 70½. H r block 2011 Retirement plan recipients over age 75, Who must use the General Rule. H r block 2011 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. H r block 2011 (see also Fiduciaries) Income paid to, Payment to an agent. H r block 2011 Signing return, When someone can sign for you. H r block 2011 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. H r block 2011 Airline club dues Not entertainment expenses, Club dues and membership fees. H r block 2011 Airplanes, donations of, Cars, boats, and airplanes. H r block 2011 Airport transportation Business-related travel expense, Table 26-1. H r block 2011 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. H r block 2011 Alaska Standard meal allowance, Standard meal allowance for areas outside the continental United States. H r block 2011 Alaska Permanent Fund dividends, Alaska Permanent Fund dividend. H r block 2011 Child's dividends, Child's Alaska Permanent Fund dividends. H r block 2011 Income from, You can use Form 1040EZ if all of the following apply. H r block 2011 , You can use Form 1040A if all of the following apply. H r block 2011 , Alaska Permanent Fund dividends. H r block 2011 Investment income not to include, Investment income. H r block 2011 Alaska Unemployment Compensation Fund, Contributions to state benefit funds. H r block 2011 Alcohol rehabilitation centers Deductibility of medical expense, Table 21-1. H r block 2011 Medical and Dental Expenses Checklist. H r block 2011 See Publication 502 for more information about these and other expenses. H r block 2011 Alcoholic beverages IRA prohibited transactions in, Collectibles. H r block 2011 Aliens, Individual taxpayer identification number (ITIN) for aliens. H r block 2011 , Not earned income. H r block 2011 Dual-status (see Dual-status taxpayers) Filing required, Aliens Nonresident (see Nonresident aliens) Resident (see Resident aliens) Alimony, Alimony, Introduction, Spouse or former spouse. H r block 2011 , Payments not alimony. H r block 2011 , Payments to a third party. H r block 2011 , Life insurance premiums. H r block 2011 , Payments for jointly-owned home. H r block 2011 , Mortgage payments. H r block 2011 , Taxes and insurance. H r block 2011 , Other payments to a third party. H r block 2011 , Instruments Executed After 1984, Exception for instruments executed before 1985. H r block 2011 , Alimony requirements. H r block 2011 , Cash payment requirement. H r block 2011 , Payments to a third party. H r block 2011 , Payments designated as not alimony. H r block 2011 , Spouses cannot be members of the same household. H r block 2011 , Liability for payments after death of recipient spouse. H r block 2011 , Substitute payments. H r block 2011 , How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income. H r block 2011 , Deducting the recapture. H r block 2011 Definition of, Introduction Mortgage payments Interest deduction, Divorced or separated individuals. H r block 2011 Reporting of income, Alimony. H r block 2011 Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Child's tax, figuring of, Alternative minimum tax. H r block 2011 Exempt-interest dividends, Alternative minimum tax treatment. H r block 2011 Filing requirements (Table 1-3), Figuring tax. H r block 2011 Incentive stock option, You can use Form 1040A if all of the following apply. H r block 2011 Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit. H r block 2011 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. H r block 2011 , Filing Form 1040X. H r block 2011 (see also Form 1040X) Itemized deduction, change to standard deduction, Changing your mind. H r block 2011 Standard deduction, change to itemized deductions, Changing your mind. H r block 2011 American citizens abroad, U. H r block 2011 S. H r block 2011 Citizens and Resident Aliens Living Abroad (see also Citizens outside U. H r block 2011 S. H r block 2011 ) 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. H r block 2011 S. H r block 2011 Possessions Amortization Bond premiums, treatment of, Amortization of bond premium. H r block 2011 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. H r block 2011 Early distributions from, Tax on Early Distributions Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts. H r block 2011 , Additional exceptions for nonqualified annuity contracts. H r block 2011 Estimated tax, Withholding and estimated tax. H r block 2011 Exclusion limit, Exclusion limit. H r block 2011 General Rule Annuity starting before November 19, 1996, Annuity starting before November 19, 1996. H r block 2011 Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule. H r block 2011 Purchased annuities, Purchased annuities. H r block 2011 Survivor's annuity, Survivors of retirees. H r block 2011 Guaranteed payments, Guaranteed payments. H r block 2011 IRAs as, Kinds of traditional IRAs. H r block 2011 Joint return, Joint return. H r block 2011 Loans from plan, Loans. H r block 2011 Lump-sum distributions, Lump-Sum Distributions Multiple plan benefits, More than one program. H r block 2011 , More than one annuity. H r block 2011 Partly taxable payments, Partly taxable payments. H r block 2011 Purchased annuities, Purchased annuities. H r block 2011 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. H r block 2011 Simplified method to calculate tax-free part of annuity payment, Simplified Method Survivor's annuity, Survivors of retirees. H r block 2011 Worksheet for computation, How to use the Simplified Method. H r block 2011 Survivor annuities, Survivors and Beneficiaries Trade of insurance policies and annuities, Insurance policies and annuities. H r block 2011 Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. H r block 2011 , Pensions and Annuities, Withholding and estimated tax. H r block 2011 Annulled marriages Filing status, Annulled marriages. H r block 2011 Anthrax incidents (see Terrorist attacks) Antiques (see Collectibles) Appliances Deterioration and damage, not casualty loss, Progressive deterioration. H r block 2011 Appraisal fees, Appraisal Fees Donated property, Appraisal Fees Not deductible as interest, Amounts charged for services. H r block 2011 Real estate transactions, when required by lender, Settlement costs. H r block 2011 Appraisals Casualty or theft losses, Appraisal. H r block 2011 , Costs of photographs and appraisals. H r block 2011 Archer MSAs, Medical savings accounts (MSAs). H r block 2011 Contributions, Archer MSA contributions. H r block 2011 Medical expenses paid for decedent from, Decedent Not deductible as medical expense, Table 21-1. H r block 2011 Medical and Dental Expenses Checklist. H r block 2011 See Publication 502 for more information about these and other expenses. H r block 2011 Armed forces, Types of Qualified Organizations, Table 24-1. H r block 2011 Examples of Charitable Contributions—A Quick Check, Armed Forces reservists. H r block 2011 (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. H r block 2011 Dependency allotments, Armed Forces dependency allotments. H r block 2011 Disability pay, Disability. H r block 2011 Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. H r block 2011 Military, Military uniforms. H r block 2011 Military quarters allotments, Tax-exempt military quarters allowances. H r block 2011 Naval officers on permanent duty aboard ship, Members of the Armed Forces. H r block 2011 Permanent duty overseas, Members of the Armed Forces. H r block 2011 Real estate taxes when receiving housing allowance, Ministers' and military housing allowances. H r block 2011 , Ministers' and military housing allowance. H r block 2011 Rehabilitative program payments, Veterans' benefits. H r block 2011 Reserves, Armed Forces reservists traveling more than 100 miles from home. H r block 2011 Retirees' pay Taxable income, Military retirement pay. H r block 2011 Uniforms, Military uniforms. H r block 2011 Wages, Military Armed Forces Retiree's pay withholding, Military retirees. H r block 2011 Art works As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. H r block 2011 Capital gains or losses from sale or trade of, Investment interest deducted. H r block 2011 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. H r block 2011 Fees not included in basis, Settlement costs. H r block 2011 At-risk rules Rental property, At-Risk Rules Athletic events Charitable contributions, amount deductible, Athletic events. H r block 2011 ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). H r block 2011 Attachment of wages, Garnisheed wages. H r block 2011 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. H r block 2011 Title to property, for preparation, filing, etc. H r block 2011 , Settlement costs. H r block 2011 Audits Travel expense records, If your return is examined. H r block 2011 Auto insurance Medical expenses covered by, not deductible, Table 21-1. H r block 2011 Medical and Dental Expenses Checklist. H r block 2011 See Publication 502 for more information about these and other expenses. H r block 2011 Automatic extension of time to file, Automatic Extension, When to file. H r block 2011 Form 4868, E-file options. H r block 2011 Automatic investment services Holding period, determination of, Automatic investment service. H r block 2011 Awards (see Prizes and awards) Away-from-home travel (see Travel and transportation expenses) B Babysitting, Babysitting. H r block 2011 Back pay, award for, Back pay awards. H r block 2011 Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. H r block 2011 Backup withholding, Backup Withholding, Backup withholding. H r block 2011 , Backup withholding. H r block 2011 Dividend income, Backup withholding. H r block 2011 , Reporting tax withheld. H r block 2011 Penalties, Penalties. H r block 2011 Bad debts Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt. H r block 2011 Reporting on Schedule D (Form 1040), How to report. H r block 2011 Claim for refund, Exceptions for special types of refunds. H r block 2011 , Filing a claim for refund. H r block 2011 Nonbusiness, Nonbusiness Bad Debts Recovery, Recoveries Reporting of, How to report bad debts. H r block 2011 Short-term capital loss, How to report bad debts. H r block 2011 When deductible, When deductible. H r block 2011 Baggage Business-related travel expense, Table 26-1. H r block 2011 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. H r block 2011 Balance due, Refund or balance due. H r block 2011 Bankruptcy Canceled debt not deemed to be income, Excluded debt. H r block 2011 Financial institution's bankruptcy causing deductible loss, Loss on Deposits Reporting of, Loss on deposits. H r block 2011 Banks Automatic investment service, determination of holding period, Automatic investment service. H r block 2011 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. H r block 2011 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. H r block 2011 Basis of purchase, Bargain purchases. H r block 2011 Barter income, Bartering Definition of bartering, Bartering Form 1099-B, Form 1099-B from barter exchange. H r block 2011 Basis Adjusted basis, Adjusted Basis Allocation between business and personal use, Introduction Bad debts, Basis in bad debt required. H r block 2011 Bargain purchases, Bargain purchases. H r block 2011 Bonds, Stocks and Bonds, Bond premium. H r block 2011 Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. H r block 2011 , Partly taxable. H r block 2011 Definition of, Introduction Gifts, Property Received as a Gift Home sales (see Sale of home) Improvements to real estate, Improvements. H r block 2011 Involuntary conversion, Involuntary Conversions Like-kind exchanges, Basis of property received. H r block 2011 Other than cost, Basis Other Than Cost, Tax-exempt obligations. H r block 2011 , No gain or loss. H r block 2011 Points not to be included, Settlement costs. H r block 2011 , Points. H r block 2011 Property received for services, Property Received for Services Real estate, Real Property Restricted property, Restricted property. H r block 2011 Stock or stock rights, Basis. H r block 2011 Tax-exempt obligations Bonds, Tax-exempt obligations. H r block 2011 Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Beetles Damage or destruction to trees and plants, when casualty loss, Progressive deterioration. H r block 2011 Beneficiaries, Beneficiary of an estate or trust. H r block 2011 , Rollover by surviving spouse. H r block 2011 , Estate and trust income. H r block 2011 , Losses. H r block 2011 (see also Estate beneficiaries) (see also Trust beneficiaries) Bequests, Estate and trust income. H r block 2011 , Losses. H r block 2011 , Gifts and inheritances. H r block 2011 , Income from property received as a gift. H r block 2011 (see also Estate beneficiaries) (see also Gifts) (see also Inheritance) Bicycle Fringe benefit, Qualified bicycle commuting. H r block 2011 Bingo, Table 24-1. H r block 2011 Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit Birth control pills, Table 21-1. H r block 2011 Medical and Dental Expenses Checklist. H r block 2011 See Publication 502 for more information about these and other expenses. H r block 2011 Birth of child, Death or birth of child. H r block 2011 Head of household, qualifying person to file as, Death or birth. H r block 2011 , Death or birth. H r block 2011 Social security number to be obtained, Born and died in 2013. H r block 2011 Birth of dependent, Death or birth. H r block 2011 Blackmail Losses due to, Theft Blind persons Exemption from withholding, Age 65 or older or blind. H r block 2011 Guide dogs, deductible as medical expense, Table 21-1. H r block 2011 Medical and Dental Expenses Checklist. H r block 2011 See Publication 502 for more information about these and other expenses. H r block 2011 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. H r block 2011 Examples of Charitable Contributions—A Quick Check, Value of Time or Services Blue books to determine fair market value, Cars, boats, and airplanes. H r block 2011 Boats Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. H r block 2011 Donations of, Cars, boats, and airplanes. H r block 2011 Body scan, Table 21-1. H r block 2011 Medical and Dental Expenses Checklist. H r block 2011 See Publication 502 for more information about these and other expenses. H r block 2011 Bona fide business purpose Travel expenses, Bona fide business purpose. H r block 2011 Work-related education, Qualifying Work-Related Education Bonds Adjusted basis for, Stocks and Bonds Amortization of premium, Amortization of bond premium. H r block 2011 , Amortizable Premium on Taxable Bonds As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds. H r block 2011 Convertible bonds, Convertible stocks and bonds. H r block 2011 Discounted Capital gain or loss, Discounted Debt Instruments Issued at discount, Original Issue Discount (OID) Market discount bonds, Market discount bonds. H r block 2011 Original issue discount, Original Issue Discount (OID) Redemption of, Redemption or retirement of bonds. H r block 2011 Retirement of, Retirement bonds. H r block 2011 , Redemption or retirement of bonds. H r block 2011 Sale of, Bonds Sold Between Interest Dates Savings, U. H r block 2011 S. H r block 2011 Savings Bonds, Series HH bonds. H r block 2011 , Series EE and series I bonds. H r block 2011 Sold at premium, computation of adjusted basis, Bond premium. H r block 2011 State or local government, tax-exempt, Tax-exempt state and local government bonds. H r block 2011 Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages, Bonuses and awards. H r block 2011 , Employee awards or bonuses. H r block 2011 Bookkeeping (see Recordkeeping requirements) Books to determine fair market value, Car value. H r block 2011 Borrowed funds, Loans. H r block 2011 , Items You Cannot Deduct (see also Loans) Used for charitable contributions, deduction for, Borrowed funds. H r block 2011 Bottled water, Table 21-1. H r block 2011 Medical and Dental Expenses Checklist. H r block 2011 See Publication 502 for more information about these and other expenses. H r block 2011 Boy Scouts Charitable contributions to, Examples. H r block 2011 , Table 24-1. H r block 2011 Examples of Charitable Contributions—A Quick Check Braille books, Table 21-1. H r block 2011 Medical and Dental Expenses Checklist. H r block 2011 See Publication 502 for more information about these and other expenses. H r block 2011 Breach of contract Damages as income, Court awards and damages. H r block 2011 employment, Damages for Breach of Employment Contract Breast pump and supplies, Table 21-1. H r block 2011 Medical and Dental Expenses Checklist. H r block 2011 See Publication 502 for more information about these and other expenses. H r block 2011 Bribes, Bribes. H r block 2011 , 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. H r block 2011 , Brokers' commissions. H r block 2011 Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC. H r block 2011 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. H r block 2011 Business expenses, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Job search expenses, Job interview expenses. H r block 2011 Meal expenses (see Meal and lodging expenses) Reimbursements, Expense allowances. H r block 2011 , Allowances and reimbursements. H r block 2011 Returning excess for business expenses, Returning Excess Reimbursements Returning excess business expenses, Expense allowances. H r block 2011 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. H r block 2011 Basis for depreciation, Basis for depreciation. H r block 2011 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. H r block 2011 Business tax credits Claim for refund, Exceptions for special types of refunds. H r block 2011 Business use of home, Home Office C Cafeteria plans, Cafeteria plans. H r block 2011 Calendar year taxpayers Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period. H r block 2011 Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. H r block 2011 Campaign contributions, Campaign contributions. H r block 2011 , Table 24-1. H r block 2011 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. H r block 2011 Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Candidates for public office Contributions to, no charitable deduction for, Table 24-1. H r block 2011 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Capital assets Coal and iron ore, Coal and iron ore. H r block 2011 Definition of, Capital Assets and Noncapital Assets Capital expenses, Capital expenses. H r block 2011 Capital gains or losses, Capital Gains and Losses, How to report and postpone gain. H r block 2011 , Reporting Gains and Losses Bad debts as short-term capital loss, How to report bad debts. H r block 2011 Carryover of, Long-term gains and losses. H r block 2011 , Capital loss carryover. H r block 2011 Worksheet, Figuring your carryover. H r block 2011 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. H r block 2011 , Capital gain distributions and qualified dividends. H r block 2011 Collectibles, Investment interest deducted. H r block 2011 Deductions, Capital Losses Limit on, Limit on deduction. H r block 2011 Distributions, Money Market Funds Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply. H r block 2011 , How To Report Dividend Income Form 8949, Reporting Gains and Losses Hobbies, sales from collections, Hobby losses. H r block 2011 Holding period, determination of, Holding Period How to report, Reporting Capital Gains and Losses Installment sales and, Installment sales. H r block 2011 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. H r block 2011 , Capital Gain Tax Rates Included as investment income, Choosing to include net capital gain. H r block 2011 Net long-term capital loss, Long-term gains and losses. H r block 2011 Sale of personal items, Sale of personal items. H r block 2011 Sale or trade of property held more than 1 year, Long-term or short-term. H r block 2011 , Long-term gains and losses. H r block 2011 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. H r block 2011 State or local government bonds, tax-exempt, Tax-exempt state and local government bonds. H r block 2011 Tax rates, Capital Gain Tax Rates Total net gain, Total net gain or loss. H r block 2011 Total net loss, Total net gain or loss. H r block 2011 Undistributed gains, Long-term gains and losses. H r block 2011 Credit for tax on, Undistributed capital gains of mutual funds and REITs. H r block 2011 , Credit for Tax on Undistributed Capital Gain Car expenses, Car expenses. H r block 2011 Car pools, Car pools. H r block 2011 , Car pools. H r block 2011 Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. H r block 2011 Carryovers Capital loss, Long-term gains and losses. H r block 2011 , Capital loss carryover. H r block 2011 Worksheet, Figuring your carryover. H r block 2011 Investment interest, Limit on Deduction Cars, Transportation, Transporting school children. H r block 2011 , 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. H r block 2011 Value determination, Car value. H r block 2011 Willful negligence or intentional act as cause, Nondeductible losses. H r block 2011 Actual expenses, Car Expenses, Actual Car Expenses Advertising displays on, Advertising display on car. H r block 2011 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. H r block 2011 Books to determine fair market value, Car value. H r block 2011 Business and personal use, allocation between, Business and personal use. H r block 2011 , Separating expenses. H r block 2011 Business-related travel expenses, Table 26-1. H r block 2011 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. H r block 2011 Car pools, Car pools. H r block 2011 Charitable gift of, deduction for fair market value, Cars, boats, and airplanes. H r block 2011 Charitable organization service, use for, Car expenses. H r block 2011 Depreciation, Depreciation and section 179 deductions. H r block 2011 Donations of, Cars, boats, and airplanes. H r block 2011 Fixed and variable rate (FAVR), Fixed and variable rate (FAVR). H r block 2011 Form 2106 or 2106-EZ, how to fill out, Car expenses. H r block 2011 Hauling tools or instruments, Hauling tools or instruments. H r block 2011 Interest on loans, not deductible, Personal Interest Leased vehicles, Leasing a car. H r block 2011 Medical transportation, Table 21-1. H r block 2011 Medical and Dental Expenses Checklist. H r block 2011 See Publication 502 for more information about these and other expenses. H r block 2011 , Transportation, Car expenses. H r block 2011 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. H r block 2011 Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition Section 179 deductions, Depreciation and section 179 deductions. H r block 2011 Work-related education, transportation for, Using your car. H r block 2011 Cash Dividends paid as, Introduction Rebates, Cash rebates. H r block 2011 Sales of property for, Payment of cash. H r block 2011 Cash contributions, records to keep, Cash Contributions Cash method taxpayers, Cash method. H r block 2011 Bad debts, Basis in bad debt required. H r block 2011 Points, deduction of, Deduction Allowed in Year Paid Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. H r block 2011 Taxes paid during tax year, deduction of, You must pay the tax during your tax year. H r block 2011 Worthless securities and negotiable promissory notes, Worthless securities. H r block 2011 Cash rebates, Cash rebates. H r block 2011 Casualties, Home destroyed or condemned. H r block 2011 Casualty insurance Premiums not in property basis, Settlement costs. H r block 2011 Reimbursements from, Casualty insurance and other reimbursements. H r block 2011 Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL). H r block 2011 , Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property Adjusted basis in property, Casualty and theft losses. H r block 2011 , Involuntary Conversions, Adjusted Basis, Adjustments to basis. H r block 2011 Amount of loss, Figuring a Loss Appraisals, Appraisal. H r block 2011 , Costs of photographs and appraisals. H r block 2011 Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss. H r block 2011 Costs Cleaning up or making repairs, Cost of cleaning up or making repairs. H r block 2011 Photographs and appraisals, Costs of photographs and appraisals. H r block 2011 Deductible losses, Deductible losses. H r block 2011 $100 rule, $100 Rule When to take (Table 25-2), Gains more than losses. H r block 2011 Deduction limits, Deduction Limits For personal property (Table 25-1), Actual reimbursement same as expected. H r block 2011 Definition of casualty, Casualty Disasters, Employer's emergency disaster fund. H r block 2011 , Disaster relief. H r block 2011 (see also Disaster relief) Employer's emergency disaster fund, Employer's emergency disaster fund. H r block 2011 Fair market value of property, Decrease in Fair Market Value Form 4684 to be filed, Forms to file. H r block 2011 Insurance proceeds, treatment of, Insurance and Other Reimbursements Net operating losses, Net operating loss (NOL). H r block 2011 Nondeductible losses, Deductible losses. H r block 2011 Proof of loss, Casualty loss proof. H r block 2011 Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes. H r block 2011 Reimbursement, Insurance and Other Reimbursements Reporting of gain or loss, When To Report Gains and Losses, Losses. H r block 2011 , 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. H r block 2011 Certificates of deposit (CDs), Certificates of deposit (CDs). H r block 2011 , Individual Retirement Arrangements (IRAs) (see also Individual retirement arrangements (IRAs)) Chambers of commerce Charitable contributions to, Table 24-1. H r block 2011 Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations Entertainment expenses for attending meetings, Trade association meetings. H r block 2011 Change of address, Change of Address Change of name, Name change. H r block 2011 , Name changed. H r block 2011 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. H r block 2011 Examples of Charitable Contributions—A Quick Check, Token items. H r block 2011 , Written statement. H r block 2011 , 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. H r block 2011 , Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property. H r block 2011 , Capital gain property. H r block 2011 , Amount of deduction — general rule. H r block 2011 , Bargain sales. H r block 2011 , When To Deduct, Time of making contribution. H r block 2011 , Noncash Contributions, Additional records. H r block 2011 , How To Report Gifts to reduce public debt, Gift To Reduce Debt Held by the Public Charitable distributions, qualified, Qualified charitable distributions (QCD). H r block 2011 Charity benefit events Deduction amount for charitable contributions, Charity benefit events. H r block 2011 Check-writing fees, Check-Writing Fees on Personal Account Checklists Medical and dental expense deductions (Table 21-1), Medicare A. H r block 2011 Checks As charitable contributions, Checks. H r block 2011 Canceled checks as evidence of travel expenses, Canceled check. H r block 2011 Constructive receipt of, Check received or available. H r block 2011 Child Foster child, Rule 10. H r block 2011 You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. H r block 2011 You Cannot Be a Qualifying Child of Another Taxpayer Married child, Married child. H r block 2011 Child and dependent care credit, You can use Form 1040A if all of the following apply. H r block 2011 Due diligence, Getting the information. H r block 2011 Earned income, Earned income. H r block 2011 Full-time student, Rule for student-spouse or spouse not able to care for self. H r block 2011 Married filing separately, Special Rules Payments to relatives, Payments to Relatives or Dependents Child born alive, Child born alive. H r block 2011 Child care, You can use Form 1040A if all of the following apply. H r block 2011 Babysitting, Babysitting. H r block 2011 Care providers, Childcare providers. H r block 2011 Expenses, Child care expenses. H r block 2011 Nursing care for healthy baby, not deductible as medical expense, Table 21-1. H r block 2011 Medical and Dental Expenses Checklist. H r block 2011 See Publication 502 for more information about these and other expenses. H r block 2011 Child custody, Custodial parent and noncustodial parent. H r block 2011 Child support, Child support payments. H r block 2011 Alimony, difference from, Payments not alimony. H r block 2011 , Alimony requirements. H r block 2011 , Child support. H r block 2011 Child tax credit, Who Should File, You can use Form 1040A if all of the following apply. H r block 2011 , Child tax credit. H r block 2011 , 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. H r block 2011 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. H r block 2011 Birth of child Head of household, qualifying person to file as, Death or birth. H r block 2011 , Death or birth. H r block 2011 Social security number to be obtained, Born and died in 2013. H r block 2011 Care providers, Childcare providers. H r block 2011 (see also Child care) Child's tax, figuring of, Step 3. H r block 2011 Figuring the Child's Tax (Form 8615, Part III) Alternative minimum tax, Alternative minimum tax. H r block 2011 Credit for, Who Should File, You can use Form 1040A if all of the following apply. H r block 2011 (see also Child and dependent care credit) (see also Child tax credit) Custody of, Custodial parent and noncustodial parent. H r block 2011 Death of child Head of household, qualifying person to file as, Death or birth. H r block 2011 , Death or birth. H r block 2011 Deductions, Line 2 (deductions). H r block 2011 Dividends of (see this heading: Investment income of child under age 18) Earnings of, Child's earnings. H r block 2011 Filing requirements, Child's earnings. H r block 2011 As dependents (Table 1-2), Do I Have To File a Return? Gifts to, Income from property given to a child. H r block 2011 , Income from property received as a gift. H r block 2011 Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax. H r block 2011 Income, calculation of, Figuring Child's Income Capital gains distributions, Capital gain distributions and qualified dividends. H r block 2011 Investment income of, Tax on unearned income of certain children. H r block 2011 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. H r block 2011 Kidnapped, Kidnapped child. H r block 2011 , Kidnapped child. H r block 2011 Net unearned income, figuring of, Step 1. H r block 2011 Figuring the Child's Net Unearned Income (Form 8615, Part I) Nontaxable income, Nontaxable income. H r block 2011 Property received as gift, income from, Income from property received as a gift. H r block 2011 Signing return, parent for child, Spouse unable to sign. H r block 2011 Standard deduction for, Introduction, Standard Deduction for Dependents Stillborn, Stillborn child. H r block 2011 Support of (see Child support) Tax credit (see Child tax credit) Tentative tax figured at parent's tax rate, Step 2. H r block 2011 Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II) Transporting school children, Transporting school children. H r block 2011 Unearned income of, Tax on unearned income of certain children. H r block 2011 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. H r block 2011 Unearned income defined, Unearned income defined. H r block 2011 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. H r block 2011 Churches, temples, etc. H r block 2011 Charitable contributions to, Examples. H r block 2011 , Table 24-1. H r block 2011 Examples of Charitable Contributions—A Quick Check Convention delegates, deduction of unreimbursed expenses, Conventions. H r block 2011 Citizen or resident test, Citizen or Resident Test Citizens outside U. H r block 2011 S. H r block 2011 Business travel outside U. H r block 2011 S. H r block 2011 , Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons Self-employed persons, Exception 1 - No substantial control. H r block 2011 Standard meal allowance, Standard meal allowance for areas outside the continental United States. H r block 2011 Earned income exclusion, Reminders Employment (see Foreign employment) Extension of time to file, Individuals Outside the United States Filing requirements, U. H r block 2011 S. H r block 2011 Citizens and Resident Aliens Living Abroad Withholding from IRA distributions, IRA distributions delivered outside the United States. H r block 2011 Civic associations Charitable contributions to, Contributions to Nonqualified Organizations Contributions to, no charitable deduction for, Table 24-1. H r block 2011 Examples of Charitable Contributions—A Quick Check Civil defense organizations Charitable contributions to, Examples. H r block 2011 Civil service retirement benefits, Civil service retirement benefits. H r block 2011 Civil suits, Court awards and damages. H r block 2011 (see also Damages from lawsuits) Civil tax penalties (see Penalties) Clergy, Ministers. H r block 2011 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. H r block 2011 , Ministers' and military housing allowance. H r block 2011 Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty Pensions, Pension. H r block 2011 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. H r block 2011 Closing costs Real property transactions, Settlement costs. H r block 2011 Sale of home, Settlement fees or closing costs. H r block 2011 Clothing Military, Military uniforms. H r block 2011 Moth damage, not casualty loss, Progressive deterioration. H r block 2011 Uniforms Charitable organization requiring, deduction for cost and upkeep of, Uniforms. H r block 2011 Used clothing, charitable deduction for fair market value, Used clothing and household items. H r block 2011 work, Work Clothes and Uniforms Club dues and membership fees Entertainment expenses, Club dues and membership fees. H r block 2011 Co-owners Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement. H r block 2011 Coal and iron ore, Coal and iron ore. H r block 2011 Coins (see Collectibles) Collectibles As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc. H r block 2011 Gains or losses from sale or trade of, Investment interest deducted. H r block 2011 IRA investment in, Investment in Collectibles, Exception. H r block 2011 College professor Research expenses, Research Expenses of a College Professor Colleges and universities Charitable contributions to, Examples. H r block 2011 , Table 24-1. H r block 2011 Examples of Charitable Contributions—A Quick Check Athletic events, amount deductible, Athletic events. H r block 2011 Education costs, Qualified tuition programs (QTPs). H r block 2011 (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. H r block 2011 Commission drivers Deduction of expenses, Statutory employees. H r block 2011 Commissions, Supplemental Wages Advance, Advance commissions and other earnings. H r block 2011 IRAs with brokers, Brokers' commissions. H r block 2011 , Brokers' commissions. H r block 2011 Property basis to include when buyer pays, Settlement costs. H r block 2011 Sharing of (kickbacks), Kickbacks. H r block 2011 Unearned, deduction for repayment of, Advance commissions and other earnings. H r block 2011 Commodities Derivative financial instruments, Capital Assets and Noncapital Assets Common law marriage, Considered married. H r block 2011 Communist organizations Charitable contributions to, Contributions to Nonqualified Organizations Community property, Community income. H r block 2011 , Community property. H r block 2011 Alimony, difference from, Payments not alimony. H r block 2011 IRAs, Community property laws. H r block 2011 Married filing separately, Community property states. H r block 2011 Medical and dental expenses, Community property states. H r block 2011 Commuting expenses, Commuting expenses. H r block 2011 , Commuting Expenses Employer-provided commuter vehicle, Commuter highway vehicle. H r block 2011 Compensation, Wages, Salaries, and Other Earnings (see also Wages and salaries) Defined for IRA purposes, What is compensation? Defined for Roth IRA purposes, Compensation. H r block 2011 Employee, Employee Compensation Miscellaneous compensation, Miscellaneous Compensation Nonemployee, Nonemployee compensation. H r block 2011 Unemployment, Unemployment compensation. H r block 2011 Computation of tax, Computations Equal amounts, Equal amounts. H r block 2011 Negative amounts, Negative amounts. H r block 2011 Rounding off dollars, Rounding off dollars. H r block 2011 Computer, Depreciation on Computers Condemnation of property, Home destroyed or condemned. H r block 2011 , Condemnations. H r block 2011 Basis computation, Involuntary Conversions Disaster areas, government-ordered demolition of unsafe home, Deductible losses. H r block 2011 Period of ownership and use, Previous home destroyed or condemned. H r block 2011 Confidential information Privacy Act and paperwork reduction information, Reminders Travel expenses and, Confidential information. H r block 2011 Constructive receipt of income, Constructive receipt. H r block 2011 , Payment to an agent. H r block 2011 , Constructive receipt. H r block 2011 Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions. H r block 2011 , Contributions, Table 24-1. H r block 2011 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. H r block 2011 Political, Political Contributions Reservist repayments, Qualified reservist repayments. H r block 2011 Retirement (see specific type of plan ) Controlled corporations Nontaxable stock purchase of, Property for stock of a controlled corporation. H r block 2011 Related party transactions, Losses on sales or trades of property. H r block 2011 Convenience fees, Credit or Debit Card Convenience Fees Conventions Delegates Deduction of unreimbursed expenses, Conventions. H r block 2011 Travel expenses, Conventions Travel expenses, Conventions Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions. H r block 2011 Conversion (see specific retirement or IRA plan ) Convertible stocks and bonds, Convertible stocks and bonds. H r block 2011 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. H r block 2011 Sale or trade of Form 1099-S to report, Form 1099-S transactions. H r block 2011 Period of ownership and use, Cooperative apartment. H r block 2011 Cooperatives Patronage dividends, Patronage dividends. H r block 2011 Copyrights, Capital Assets and Noncapital Assets Infringement damages, Court awards and damages. H r block 2011 Royalties, Royalties Corporations, S Corporation Income (see also S corporations) Controlled corporations, Property for stock of a controlled corporation. H r block 2011 , Losses on sales or trades of property. H r block 2011 Director fees as self-employment income, Corporate director. H r block 2011 Reorganizations and nontaxable trade of stock, Corporate reorganizations. H r block 2011 Corrections (see Errors) Cosmetic surgery Not deductible as medical expense, Table 21-1. H r block 2011 Medical and Dental Expenses Checklist. H r block 2011 See Publication 502 for more information about these and other expenses. H r block 2011 Cosmetics Not deductible as medical expense, Table 21-1. H r block 2011 Medical and Dental Expenses Checklist. H r block 2011 See Publication 502 for more information about these and other expenses. H r block 2011 Cost basis, Useful Items - You may want to see: IRAs for nondeductible contributions, Cost basis. H r block 2011 , Partly taxable. H r block 2011 Cost-of-living allowances, Government cost-of-living allowances. H r block 2011 Country clubs Charitable contributions to, Contributions to Nonqualified Organizations Dues Charitable deduction not allowed, Table 24-1. H r block 2011 Examples of Charitable Contributions—A Quick Check, Membership fees or dues. H r block 2011 Entertainment expense deduction not allowed, Club dues and membership fees. H r block 2011 Coupon bonds, Coupon bonds. H r block 2011 Court awards and damages (see Damages from lawsuits) Cousin, Cousin. H r block 2011 Coverdell ESAs Additional tax on, Other taxes. H r block 2011 CPAs (see Accountants) Credit cards Annual fees, not deductible, Items You Cannot Deduct Benefits, taxability of insurance, Credit card insurance. H r block 2011 Charitable contributions charged to, Credit card. H r block 2011 Finance charges, not deductible, Personal Interest Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. H r block 2011 , Credit for child and dependent care expenses. H r block 2011 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. H r block 2011 , Credit for the elderly or the disabled. H r block 2011 Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. H r block 2011 Credit reports Costs not included in property basis, Settlement costs. H r block 2011 Fees for, not deductible, Items You Cannot Deduct Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds Credits, Credits. H r block 2011 , Earned income credit. H r block 2011 , Credit for child and dependent care expenses. H r block 2011 , Credit for the elderly or the disabled. H r block 2011 , Earned income credit. H r block 2011 , Credit for child and dependent care expenses. H r block 2011 , Credit for the elderly or the disabled. H r block 2011 , Earned income credit. H r block 2011 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. H r block 2011 , 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. H r block 2011 Medical and Dental Expenses Checklist. H r block 2011 See Publication 502 for more information about these and other expenses. H r block 2011 Criminal prosecutions Travel expenses for federal staff, Exception for federal crime investigations or prosecutions. H r block 2011 Cruises Travel expenses when incidental business activities, Trip Primarily for Personal Reasons Work-related education, deduction of expenses, Cruises and conventions. H r block 2011 Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. H r block 2011 Customers, Meals and Incidental Expenses, Entertainment Expenses (see also Entertainment expenses) Business travel to meet, Transportation Expenses Travel expenses of, paying for, Business associate. H r block 2011 D Daily allowance (see Per diem) Damage to property, Nonbusiness Casualty and Theft Losses (see also Casualty losses) Disasters, Employer's emergency disaster fund. H r block 2011 , Disaster relief. H r block 2011 (see also Disaster relief) Damages, Damages for Breach of Employment Contract Damages from lawsuits, Court awards and damages. H r block 2011 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. H r block 2011 , Childcare providers. H r block 2011 , Care outside your home. H r block 2011 (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. H r block 2011 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. H r block 2011 Death of dependent, Death or birth. H r block 2011 Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. H r block 2011 , Recoveries (see also Bad debts) Canceled (see Cancellation of debt) Nonrecourse, Mortgage relief upon sale or other disposition. H r block 2011 Paid by another, Debts paid for you. H r block 2011 Payoff of debt included in sales transaction, Debt paid off. H r block 2011 Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. H r block 2011 Refund offset against, Refunds. H r block 2011 , Offset against debts. H r block 2011 Deceased taxpayers (see Decedents) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators) Capital loss of, Decedent's capital loss. H r block 2011 Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Personal exemption, Death of spouse. H r block 2011 Due dates, Filing for a decedent. H r block 2011 Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Funeral expenses, Contributions to Individuals Medical and dental expenses, Decedent Savings bonds, Decedents. H r block 2011 Spouse's death, Spouse died during the year. H r block 2011 , Spouse died. H r block 2011 Standard deduction, Decedent's final return. H r block 2011 Transfer of property at death, Other property transactions. H r block 2011 Declaration of rights of taxpayers IRS request for information, Reminders Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. H r block 2011 Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts. H r block 2011 , Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer. H r block 2011 , 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. H r block 2011 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. H r block 2011 Interest (see Interest payments) Investment expenses, Investment expenses. H r block 2011 IRA contributions (see Individual retirement arrangements (IRAs)) Itemizing (see Itemized deductions) Long-term care insurance contracts, Table 21-1. H r block 2011 Medical and Dental Expenses Checklist. H r block 2011 See Publication 502 for more information about these and other expenses. H r block 2011 Medical expenses (see Medical and dental expenses) Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. H r block 2011 (see Mortgages) Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply. H r block 2011 Pass-through entities, Indirect Deductions of Pass-Through Entities Penalties, no deduction permitted, Penalties. H r block 2011 Performing artists' expenses, Expenses of certain performing artists. H r block 2011 Prepaid insurance premiums, Prepaid insurance premiums. H r block 2011 Prescription medicines, Table 21-1. H r block 2011 Medical and Dental Expenses Checklist. H r block 2011 See Publication 502 for more information about these and other expenses. H r block 2011 Rental expenses, When to deduct. H r block 2011 Repayments, Repayments Section 179 deductions Adjustment to basis for, Depreciation and section 179 deduction. H r block 2011 Car expenses, Depreciation and section 179 deductions. H r block 2011 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. H r block 2011 Stop-smoking programs, Table 21-1. H r block 2011 Medical and Dental Expenses Checklist. H r block 2011 See Publication 502 for more information about these and other expenses. H r block 2011 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. H r block 2011 Recording fees, basis to include, Real estate taxes. H r block 2011 Deferred annuity contracts (see Annuities) Deferred compensation Limit, Elective deferrals. H r block 2011 Nonqualified plans, Nonqualified deferred compensation plans. H r block 2011 Deferred compensation plans (see Retirement plans) Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. H r block 2011 Delivery services, Private delivery services. H r block 2011 Business-related travel expense, Table 26-1. H r block 2011 Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. H r block 2011 Demutualization of life insurance companies, Demutualization of life insurance companies. H r block 2011 Dental expenses (see Medical and dental expenses) Dentures Deductibility as medical expense, Table 21-1. H r block 2011 Medical and Dental Expenses Checklist. H r block 2011 See Publication 502 for more information about these and other expenses. H r block 2011 Dependent care Benefits, Dependent care benefits. H r block 2011 , Dependent Care Benefits Center, Dependent care center. H r block 2011 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. H r block 2011 , Exception for adopted child. H r block 2011 , Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN). H r block 2011 (see also Child tax credit) Birth of, Death or birth. H r block 2011 Born and died within year, Exception. H r block 2011 , Born and died in 2013. H r block 2011 Death of, Death or birth. H r block 2011 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. H r block 2011 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. H r block 2011 Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN). H r block 2011 , Taxpayer identification numbers for aliens. H r block 2011 Alien dependents, Born and died in 2013. H r block 2011 Standard deduction for, Standard Deduction for Dependents Travel expenses for, Travel expenses for another individual. H r block 2011 Tuition deduction for, Who Can Claim a Dependent's Expenses Dependents not allowed to claim dependents, Dependent Taxpayer Test Depletion allowance, Depletion. H r block 2011 Deposits, Fees and deposits. H r block 2011 Loss on, Loss on Deposits Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits Reporting of, Loss on deposits. H r block 2011 Depreciation Adjustment to basis for, Depreciation and section 179 deduction. H r block 2011 Cars, Depreciation and section 179 deductions. H r block 2011 Change of use of property, Basis for depreciation. H r block 2011 Computer, Depreciation on Computers Correcting amount claimed, Claiming the correct amount of depreciation. H r block 2011 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. H r block 2011 Land, no depreciation of, Land. H r block 2011 Rental property, Depreciation. H r block 2011 , Depreciation Designated Roth Account Defined. H r block 2011 , Designated Roth accounts. H r block 2011 Designated Roth account, Designated Roth accounts. H r block 2011 , Designated Roth accounts. H r block 2011 Destroyed records, Destroyed records. H r block 2011 Diaper service, Table 21-1. H r block 2011 Medical and Dental Expenses Checklist. H r block 2011 See Publication 502 for more information about these and other expenses. H r block 2011 Differential wage payments, Differential wage payments. H r block 2011 Differential wages Wages for reservists Military reserves, Differential wage payments. H r block 2011 Direct deposit of refunds, Refunds Directors' fees, Corporate director. H r block 2011 Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself. H r block 2011 , Credit for the Elderly or the Disabled (see also Elderly or the disabled) Accrued leave payment, Accrued leave payment. H r block 2011 Armed forces, Disability. H r block 2011 Blind (see Blind persons) Cafeteria plans, Cafeteria plans. H r block 2011 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. H r block 2011 Medical and Dental Expenses Checklist. H r block 2011 See Publication 502 for more information about these and other expenses. H r block 2011 Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees. H r block 2011 Work-related education, Impairment-Related Work Expenses Insurance costs, Cost paid by you. H r block 2011 Military and government pensions, Military and Government Disability Pensions Public assistance benefits, Persons with disabilities. H r block 2011 Reporting of disability pension income, Disability Pensions Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans. H r block 2011 Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary. H r block 2011 Social security and railroad retirement benefits, deductions for, Disability payments. H r block 2011 Special school or home for, deductibility of medical expense, Table 21-1. H r block 2011 Medical and Dental Expenses Checklist. H r block 2011 See Publication 502 for more information about these and other expenses. H r block 2011 Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions. H r block 2011 Workers' compensation, Workers' Compensation Disability Income, Disability income. H r block 2011 Disability benefits Earned income credit, Form 4029. H r block 2011 Disability insurance payments Earned income credit, Disability insurance payments. H r block 2011 Disability, permanent and total disability, Permanent and total disability. H r block 2011 Disabled Child, Permanently and totally disabled. H r block 2011 Dependent, Disabled dependent working at sheltered workshop. H r block 2011 Disaster Assistance Act of 1988 Withholding, Federal Payments Disaster relief, Terrorist attack or military action. H r block 2011 , Disaster relief payments. H r block 2011 , Disaster relief. H r block 2011 (see also Terrorist attacks) Cash gifts to victims, Cash gifts. H r block 2011 Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. H r block 2011 Unemployment assistance, Types of unemployment compensation. H r block 2011 Employer's emergency disaster fund, Employer's emergency disaster fund. H r block 2011 Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses. H r block 2011 Grants or payments, Disaster relief grants. H r block 2011 Replacement of lost or destroyed property, Disaster relief. H r block 2011 Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness. H r block 2011 , Adjusted Basis Disclosure statement, Disclosure statement. H r block 2011 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. H r block 2011 Distributions, Eligible rollover distributions. H r block 2011 (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). H r block 2011 Qualified reservist, Qualified reservist distributions. H r block 2011 Required minimum distributions, Required distributions. H r block 2011 , Required distributions. H r block 2011 , 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. H r block 2011 Dividends, Dividends and Other Distributions, Form 1099-DIV. H r block 2011 , More information. H r block 2011 (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. H r block 2011 Beneficiary of estate or trust receiving, Beneficiary of an estate or trust. H r block 2011 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. H r block 2011 Fees to collect, Fees to Collect Interest and Dividends Foreign income, Reminder Holding period, determination of, Stock dividends. H r block 2011 Insurance dividends, Dividends on insurance policies. H r block 2011 Money market funds, Money Market Funds Nominees receiving on behalf of another, Nominees. H r block 2011 Nondividend distributions, Nondividend Distributions Ordinary dividends, Ordinary Dividends Patronage dividends, Patronage dividends. H r block 2011 Qualified, Qualified Dividends, Qualified dividends. H r block 2011 Real estate investment trusts (REITs) paying, Capital Gain Distributions Redemption treated as, Dividend versus sale or trade. H r block 2011 Reinvestment plans, Dividends Used to Buy More Stock Reporting of, How To Report Dividend Income As interest, Introduction Scrip dividends, Scrip dividends. H r block 2011 Sold stock, Dividends on stock sold. H r block 2011 Stockholder debts when canceled as, Stockholder debt. H r block 2011 Veterans' insurance, Dividends on veterans' insurance. H r block 2011 Divorced parents, Children of divorced or separated parents (or parents who live apart). H r block 2011 , Applying this special rule to divorced or separated parents (or parents who live apart). H r block 2011 Divorced taxpayers, Alimony. H r block 2011 (see also Alimony) Child and dependent care credit, Child of divorced or separated parents or parents living apart. H r block 2011 Child custody, Custodial parent and noncustodial parent. H r block 2011 Definition of divorce instrument for purposes of alimony, Divorce or separation instrument. H r block 2011 Estimated tax payments, Divorced Taxpayers Filing status, Divorced persons. H r block 2011 , Divorced persons. H r block 2011 IRAs, Kay Bailey Hutchison Spousal IRA. H r block 2011 , Transfers Incident to Divorce Medical and dental expenses of children of, Child of divorced or separated parents. H r block 2011 Mortgage interest, payment as alimony, Divorced or separated individuals. H r block 2011 Personal exemption, Divorced or separated spouse. H r block 2011 Real estate taxes, allocation of, Divorced individuals. H r block 2011 Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses Use of home after divorce, Use of home after divorce. H r block 2011 Doctors' bills (see Medical and dental expenses) Documentary evidence Recordkeeping requirements, Documentary evidence. H r block 2011 Domestic help Withholding, Household workers. H r block 2011 Domestic help, no exemption for, Housekeepers, maids, or servants. H r block 2011
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Federal Retirement Thrift Investment Board

The Federal Retirement Thrift Investment Board administers the Thrift Savings Plan, a tax-deferred retirement account similar to a 401(k).

Contact the Agency or Department

Website: Federal Retirement Thrift Investment Board

Address: Thrift Savings Plan
PO Box 385021

Birmingham, AL 35238

Phone Number: (404) 233-4400 (for international callers who cannot call toll free)

Toll-free: (877) 968-3778

TTY: (877) 847-4385

The H R Block 2011

H r block 2011 10. H r block 2011   Self-Employment (SE) Tax Table of Contents Who Must Pay SE Tax?Special Rules and Exceptions Figuring Earnings Subject to SE Tax Farm Optional Method Using Both Optional Methods Reporting Self-Employment Tax The SE tax rules apply no matter how old you are and even if you are already receiving social security and Medicare benefits. H r block 2011 Who Must Pay SE Tax? Generally, you must pay SE tax and file Schedule SE (Form 1040) if your net earnings from self-employment were $400 or more. H r block 2011 Use Schedule SE to figure net earnings from self-employment. H r block 2011 Sole proprietor or independent contractor. H r block 2011   If you are self-employed as a sole proprietor or independent contractor, you generally use Schedule C or C-EZ (Form 1040) to figure your earnings subject to SE tax. H r block 2011 SE tax rate. H r block 2011    For 2013, the SE tax rate on net earnings is 15. H r block 2011 3% (12. H r block 2011 4% social security tax plus 2. H r block 2011 9% Medicare tax). H r block 2011 Maximum earnings subject to self-employment tax. H r block 2011    Only the first $113,700 of your combined wages, tips, and net earnings in 2013 is subject to any combination of the 12. H r block 2011 4% social security part of SE tax, social security tax, or railroad retirement (tier 1) tax. H r block 2011   All of your combined wages, tips, and net earnings in 2013 are subject to any combination of the 2. H r block 2011 9% Medicare part of SE tax, social security tax, or railroad retirement (tier 1) tax. H r block 2011   If your wages and tips are subject to either social security or railroad retirement (tier 1) tax, or both, and total at least $113,700, do not pay the 12. H r block 2011 4% social security part of the SE tax on any of your net earnings. H r block 2011 However, you must pay the 2. H r block 2011 9% Medicare part of the SE tax on all your net earnings. H r block 2011 Special Rules and Exceptions Aliens. H r block 2011   Generally, resident aliens must pay self-employment tax under the same rules that apply to U. H r block 2011 S. H r block 2011 citizens. H r block 2011 Nonresident aliens are not subject to SE tax unless an international social security agreement in effect determines that they are covered under the U. H r block 2011 S. H r block 2011 social security system. H r block 2011 However, residents of the Virgin Islands, Puerto Rico, Guam, the Commonwealth of the Northern Mariana Islands, or American Samoa are subject to self-employment tax, as they are considered U. H r block 2011 S. H r block 2011 residents for self-employment tax purposes. H r block 2011 For more information on aliens, see Publication 519, U. H r block 2011 S. H r block 2011 Tax Guide for Aliens. H r block 2011 Child employed by parent. H r block 2011   You are not subject to SE tax if you are under age 18 and you are working for your father or mother. H r block 2011 Church employee. H r block 2011    If you work for a church or a qualified church-controlled organization (other than as a minister or member of a religious order) that elected an exemption from social security and Medicare taxes, you are subject to SE tax if you receive $108. H r block 2011 28 or more in wages from the church or organization. H r block 2011 For more information, see Publication 517, Social Security and Other Information for Members of the Clergy and Religious Workers. H r block 2011 Fishing crew member. H r block 2011   If you are a member of the crew on a boat that catches fish or other water life, your earnings are subject to SE tax if all the following conditions apply. H r block 2011 You do not get any pay for the work except your share of the catch or a share of the proceeds from the sale of the catch, unless the pay meets all the following conditions. H r block 2011 The pay is not more than $100 per trip. H r block 2011 The pay is received only if there is a minimum catch. H r block 2011 The pay is solely for additional duties (such as mate, engineer, or cook) for which additional cash pay is traditional in the fishing industry. H r block 2011 You get a share of the catch or a share of the proceeds from the sale of the catch. H r block 2011 Your share depends on the amount of the catch. H r block 2011 The boat's operating crew normally numbers fewer than 10 individuals. H r block 2011 (An operating crew is considered as normally made up of fewer than 10 if the average size of the crew on trips made during the last four calendar quarters is fewer than 10. H r block 2011 ) Notary public. H r block 2011   Fees you receive for services you perform as a notary public are reported on Schedule C or C-EZ but are not subject to self-employment tax (see the Instructions for Schedule SE (Form 1040)). H r block 2011 State or local government employee. H r block 2011   You are subject to SE tax if you are an employee of a state or local government, are paid solely on a fee basis, and your services are not covered under a federal-state social security agreement. H r block 2011 Foreign government or international organization employee. H r block 2011   You are subject to SE tax if both the following conditions are true. H r block 2011 You are a U. H r block 2011 S. H r block 2011 citizen employed in the United States, Puerto Rico, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, or the Virgin Islands by: A foreign government, A wholly-owned agency of a foreign government, or An international organization. H r block 2011 Your employer is not required to withhold social security and Medicare taxes from your wages. H r block 2011 U. H r block 2011 S. H r block 2011 citizen or resident alien residing abroad. H r block 2011    If you are a self-employed U. H r block 2011 S. H r block 2011 citizen or resident alien living outside the United States, in most cases you must pay SE tax. H r block 2011 Do not reduce your foreign earnings from self-employment by your foreign earned income exclusion. H r block 2011 Exception. H r block 2011    The United States has social security agreements with many countries to eliminate double taxation under two social security systems. H r block 2011 Under these agreements, you generally must only pay social security and Medicare taxes to the country in which you live. H r block 2011 The country to which you must pay the tax will issue a certificate which serves as proof of exemption from social security tax in the other country. H r block 2011   For more information, see the Instructions for Schedule SE (Form 1040). H r block 2011 More Than One Business If you have earnings subject to SE tax from more than one trade, business, or profession, you must combine the net profit (or loss) from each to determine your total earnings subject to SE tax. H r block 2011 A loss from one business reduces your profit from another business. H r block 2011 Community Property Income If any of the income from a trade or business, other than a partnership, is community property income under state law, it is included in the earnings subject to SE tax of the spouse carrying on the trade or business. H r block 2011 Gain or Loss Do not include in earnings subject to SE tax a gain or loss from the disposition of property that is neither stock in trade nor held primarily for sale to customers. H r block 2011 It does not matter whether the disposition is a sale, exchange, or an involuntary conversion. H r block 2011 Lost Income Payments If you are self-employed and reduce or stop your business activities, any payment you receive from insurance or other sources for the lost business income is included in earnings subject to SE tax. H r block 2011 If you are not working when you receive the payment, it still relates to your business and is included in earnings subject to SE tax, even though your business is temporarily inactive. H r block 2011 Figuring Earnings Subject to SE Tax Methods for Figuring Net Earnings There are three ways to figure your net earnings from self-employment. H r block 2011 The regular method. H r block 2011 The nonfarm optional method. H r block 2011 The farm optional method. H r block 2011 You must use the regular method unless you are eligible to use one or both of the optional methods. H r block 2011 Why use an optional method?    You may want to use the optional methods (discussed later) when you have a loss or a small net profit and any one of the following applies. H r block 2011 You want to receive credit for social security benefit coverage. H r block 2011 You incurred child or dependent care expenses for which you could claim a credit. H r block 2011 (An optional method may increase your earned income, which could increase your credit. H r block 2011 ) You are entitled to the earned income credit. H r block 2011 (An optional method may increase your earned income, which could increase your credit. H r block 2011 ) You are entitled to the additional child tax credit. H r block 2011 (An optional method may increase your earned income, which could increase your credit. H r block 2011 ) Effects of using an optional method. H r block 2011   Using an optional method could increase your SE tax. H r block 2011 Paying more SE tax could result in your getting higher benefits when you retire. H r block 2011   If you use either or both optional methods, you must figure and pay the SE tax due under these methods even if you would have had a smaller tax or no tax using the regular method. H r block 2011   The optional methods may be used only to figure your SE tax. H r block 2011 To figure your income tax, include your actual earnings in gross income, regardless of which method you use to determine SE tax. H r block 2011 Regular Method Multiply your total earnings subject to SE tax by 92. H r block 2011 35% (. H r block 2011 9235) to get your net earnings under the regular method. H r block 2011 See Short Schedule SE, line 4, or Long Schedule SE, line 4a. H r block 2011 Net earnings figured using the regular method are also called actual net earnings. H r block 2011 Nonfarm Optional Method Use the nonfarm optional method only for earnings that do not come from farming. H r block 2011 You may use this method if you meet all the following tests. H r block 2011 You are self-employed on a regular basis. H r block 2011 This means that your actual net earnings from self-employment were $400 or more in at least 2 of the 3 tax years before the one for which you use this method. H r block 2011 The net earnings can be from either farm or nonfarm earnings or both. H r block 2011 You have used this method less than 5 years. H r block 2011 (There is a 5-year lifetime limit. H r block 2011 ) The years do not have to be one after another. H r block 2011 Your net nonfarm profits were: Less than $5,024, and Less than 72. H r block 2011 189% of your gross nonfarm income. H r block 2011 Net nonfarm profits. H r block 2011   Net nonfarm profit generally is the total of the amounts from: Line 31, Schedule C (Form 1040), Line 3, Schedule C-EZ (Form 1040), Box 14, code A, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J1, Schedule K-1 (Form 1065-B). H r block 2011   However, you may need to adjust the amount reported on Schedule K-1 if you are a general partner or if it is a loss. H r block 2011 Gross nonfarm income. H r block 2011   Your gross nonfarm income generally is the total of the amounts from: Line 7, Schedule C (Form 1040), Line 1, Schedule C-EZ (Form 1040), Box 14, code C, Schedule K-1 (Form 1065) (from nonfarm partnerships), and Box 9, code J2, Schedule K-1 (Form 1065-B). H r block 2011 Figuring Nonfarm Net Earnings If you meet the three tests explained earlier, use the following table to figure your net earnings from self-employment under the nonfarm optional method. H r block 2011 Table 10-1. H r block 2011 Figuring Nonfarm Net Earnings IF your gross nonfarm income is. H r block 2011 . H r block 2011 . H r block 2011 THEN your net earnings are equal to. H r block 2011 . H r block 2011 . H r block 2011 $6,960 or less Two-thirds of your gross nonfarm income. H r block 2011 More than $6,960 $4,640 Actual net earnings. H r block 2011   Your actual net earnings are 92. H r block 2011 35% of your total earnings subject to SE tax (that is, multiply total earnings subject to SE tax by 92. H r block 2011 35% (. H r block 2011 9235) to get actual net earnings). H r block 2011 Actual net earnings are equivalent to net earnings figured using the regular method. H r block 2011 Optional net earnings less than actual net earnings. H r block 2011   You cannot use this method to report an amount less than your actual net earnings from self-employment. H r block 2011 Gross nonfarm income of $6,960 or less. H r block 2011   The following examples illustrate how to figure net earnings when gross nonfarm income is $6,960 or less. H r block 2011 Example 1. H r block 2011 Net nonfarm profit less than $5,024 and less than 72. H r block 2011 189% of gross nonfarm income. H r block 2011 Ann Green runs a craft business. H r block 2011 Her actual net earnings from self-employment were $800 in 2011 and $900 in 2012. H r block 2011 She meets the test for being self-employed on a regular basis. H r block 2011 She has used the nonfarm optional method less than 5 years. H r block 2011 Her gross income and net profit in 2013 are as follows: Gross nonfarm income $5,400 Net nonfarm profit $1,200 Ann's actual net earnings for 2013 are $1,108 ($1,200 × . H r block 2011 9235). H r block 2011 Because her net profit is less than $5,024 and less than 72. H r block 2011 189% of her gross income, she can use the nonfarm optional method to figure net earnings of $3,600 (2/3 × $5,400). H r block 2011 Because these net earnings are higher than her actual net earnings, she can report net earnings of $3,600 for 2013. H r block 2011 Example 2. H r block 2011 Net nonfarm profit less than $5,024 but not less than 72. H r block 2011 189% of gross nonfarm income. H r block 2011 Assume that in Example 1 Ann's gross income is $1,000 and her net profit is $800. H r block 2011 She must use the regular method to figure her net earnings. H r block 2011 She cannot use the nonfarm optional method because her net profit is not less than 72. H r block 2011 189% of her gross income. H r block 2011 Example 3. H r block 2011 Net loss from a nonfarm business. H r block 2011 Assume that in Example 1 Ann has a net loss of $700. H r block 2011 She can use the nonfarm optional method and report $3,600 (2/3 × $5,400) as her net earnings. H r block 2011 Example 4. H r block 2011 Nonfarm net earnings less than $400. H r block 2011 Assume that in Example 1 Ann has gross income of $525 and a net profit of $175. H r block 2011 In this situation, she would not pay any SE tax under either the regular method or the nonfarm optional method because her net earnings under both methods are less than $400. H r block 2011 Gross nonfarm income of more than $6,960. H r block 2011   The following examples illustrate how to figure net earnings when gross nonfarm income is more than $6,960. H r block 2011 Example 1. H r block 2011 Net nonfarm profit less than $5,024 and less than 72. H r block 2011 189% of gross nonfarm income. H r block 2011 John White runs an appliance repair shop. H r block 2011 His actual net earnings from self-employment were $10,500 in 2011 and $9,500 in 2012. H r block 2011 He meets the test for being self-employed on a regular basis. H r block 2011 He has used the nonfarm optional method less than 5 years. H r block 2011 His gross income and net profit in 2013 are as follows: Gross nonfarm income $12,000 Net nonfarm profit $1,200 John's actual net earnings for 2013 are $1,108 ($1,200 × . H r block 2011 9235). H r block 2011 Because his net profit is less than $5,024 and less than 72. H r block 2011 189% of his gross income, he can use the nonfarm optional method to figure net earnings of $4,640. H r block 2011 Because these net earnings are higher than his actual net earnings, he can report net earnings of $4,640 for 2013. H r block 2011 Example 2. H r block 2011 Net nonfarm profit not less than $5,024. H r block 2011 Assume that in Example 1 John's net profit is $5,400. H r block 2011 He must use the regular method. H r block 2011 He cannot use the nonfarm optional method because his net nonfarm profit is not less than $5,024. H r block 2011 Example 3. H r block 2011 Net loss from a nonfarm business. H r block 2011 Assume that in Example 1 John has a net loss of $700. H r block 2011 He can use the nonfarm optional method and report $4,640 as his net earnings from self-employment. H r block 2011 Farm Optional Method Use the farm optional method only for earnings from a farming business. H r block 2011 See Publication 225 for information about this method. H r block 2011 Using Both Optional Methods If you have both farm and nonfarm earnings, you may be able to use both optional methods to determine your net earnings from self-employment. H r block 2011 To figure your net earnings using both optional methods, you must: Figure your farm and nonfarm net earnings separately under each method. H r block 2011 Do not combine farm earnings with nonfarm earnings to figure your net earnings under either method. H r block 2011 Add the net earnings figured under each method to arrive at your total net earnings from self-employment. H r block 2011 You can report less than your total actual farm and nonfarm net earnings but not less than actual nonfarm net earnings. H r block 2011 If you use both optional methods, you can report no more than $4,640 as your combined net earnings from self-employment. H r block 2011 Example. H r block 2011 You are a self-employed farmer. H r block 2011 You also operate a retail grocery store. H r block 2011 Your gross income, actual net earnings from self-employment, and optional farm and optional nonfarm net earnings from self-employment are shown in Table 10-2. H r block 2011 Table 10-2. H r block 2011 Example—Farm and Nonfarm Earnings Income and Earnings Farm Nonfarm Gross income $3,000 $6,000 Actual net earnings $900 $500 Optional net earnings (2/3 of gross income) $2,000 $4,000 Table 10-3 shows four methods or combinations of methods you can use to figure net earnings from self-employment using the farm and nonfarm gross income and actual net earnings shown in Table 10-2. H r block 2011 Method 1. H r block 2011 Using the regular method for both farm and nonfarm income. H r block 2011 Method 2. H r block 2011 Using the optional method for farm income and the regular method for nonfarm income. H r block 2011 Method 3. H r block 2011 Using the regular method for farm income and the optional method for nonfarm income. H r block 2011 Method 4. H r block 2011 Using the optional method for both farm and nonfarm income. H r block 2011 Note. H r block 2011 Actual net earnings is the same as net earnings figured using the regular method. H r block 2011 Table 10-3. H r block 2011 Example—Net Earnings Net Earnings 1 2 3 4 Actual  farm $ 900   $ 900   Optional  farm   $ 2,000   $ 2,000 Actual nonfarm $ 500 $ 500     Optional nonfarm     $4,000 $4,000 Amount you can report: $1,400 $2,500 $4,900 $4,640* *Limited to $4,640 because you used both optional methods. H r block 2011 Fiscal Year Filer If you use a tax year other than the calendar year, you must use the tax rate and maximum earnings limit in effect at the beginning of your tax year. H r block 2011 Even if the tax rate or maximum earnings limit changes during your tax year, continue to use the same rate and limit throughout your tax year. H r block 2011 Reporting Self-Employment Tax Use Schedule SE (Form 1040) to figure and report your SE tax. H r block 2011 Then enter the SE tax on line 56 of Form 1040 and attach Schedule SE to Form 1040. H r block 2011 Most taxpayers can use Section A—Short Schedule SE to figure their SE tax. H r block 2011 However, certain taxpayers must use Section B—Long Schedule SE. H r block 2011 If you have to pay SE tax, you must file Form 1040 (with Schedule SE attached) even if you do not otherwise have to file a federal income tax return. H r block 2011 Joint return. H r block 2011   Even if you file a joint return, you cannot file a joint Schedule SE. H r block 2011 This is true whether one spouse or both spouses have earnings subject to SE tax. H r block 2011 If both of you have earnings subject to SE tax, each of you must complete a separate Schedule SE. H r block 2011 However, if one spouse uses the Short Schedule SE and the other spouse has to use the Long Schedule SE, both can use the same form. H r block 2011 Attach both schedules to the joint return. H r block 2011 More than one business. H r block 2011   If you have more than one trade or business, you must combine the net profit (or loss) from each business to figure your SE tax. H r block 2011 A loss from one business will reduce your profit from another business. H r block 2011 File one Schedule SE showing the earnings from self-employment, but file a separate Schedule C, C-EZ, or F for each business. H r block 2011 Example. H r block 2011 You are the sole proprietor of two separate businesses. H r block 2011 You operate a restaurant that made a net profit of $25,000. H r block 2011 You also have a cabinetmaking business that had a net loss of $500. H r block 2011 You must file a Schedule C for the restaurant showing your net profit of $25,000 and another Schedule C for the cabinetmaking business showing your net loss of $500. H r block 2011 You file Schedule SE showing total earnings subject to SE tax of $24,500. H r block 2011 Prev  Up  Next   Home   More Online Publications