File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

Prepare 2011 Taxes

Turbo Tax For Military2012 Income TaxFree Online Tax Filing 2012Irs Gov Free FileFiling Taxes Student2012 Income Tax BookletFree Federal And State Tax Filing 2013Tax Deadline1040x E FileFile Taxes Free Online2013 Federal Tax Forms 1040ezFree Online State And Federal Tax Filing2011 EfileFile Income Tax Online FreeFree Fillable State Tax FormsHow To Fill Out A 1040x Tax Amendment FormFreestatetaxfilingFile 1040xCan I File 1040x OnlineTaxactFiling State Tax For FreeSearch Freetaxusa1040nr Form 2011Taxes For Self EmployedFree Taxes Online2012 Federal Tax ReturnTaxslayer 2012Myfreetaxes Com Rochestercash2012 Federal Tax FormNew TaxesBack Taxes HelpFree Tax Preparation OnlineWhere To Send 2011 Tax ReturnHow To Fill Out Form 1040xFree E-file 2012Free State Return FilingMilitary Tax DeductionsHr Block Free State FileH And R Block Free File OnlineFiling Your State Taxes Free

Prepare 2011 Taxes

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

IRS Releases the Dirty Dozen Tax Scams for 2013

IRS YouTube Video
Dirty Dozen: English | Spanish | ASL

IR-2013-33, March 26, 2013

WASHINGTON — The Internal Revenue Service today issued its annual “Dirty Dozen” list of tax scams, reminding taxpayers to use caution during tax season to protect themselves against a wide range of schemes ranging from identity theft to return preparer fraud.

The Dirty Dozen listing, compiled by the IRS each year, lists a variety of common scams taxpayers can encounter at any point during the year. But many of these schemes peak during filing season as people prepare their tax returns.

"This tax season, the IRS has stepped up its efforts to protect taxpayers from a wide range of schemes, including moving aggressively to combat identity theft and refund fraud," said IRS Acting Commissioner Steven T. Miller. "The Dirty Dozen list shows that scams come in many forms during filing season. Don't let a scam artist steal from you or talk you into doing something you will regret later."

Illegal scams can lead to significant penalties and interest and possible criminal prosecution. IRS Criminal Investigation works closely with the Department of Justice (DOJ) to shutdown scams and prosecute the criminals behind them.

The following are the Dirty Dozen tax scams for 2013:

Identity Theft

Tax fraud through the use of identity theft tops this year’s Dirty Dozen list. Identity theft occurs when someone uses your personal information such as your name, Social Security number (SSN) or other identifying information, without your permission, to commit fraud or other crimes. In many cases, an identity thief uses a legitimate taxpayer’s identity to fraudulently file a tax return and claim a refund.

Combating identity theft and refund fraud is a top priority for the IRS, and we are taking special steps to assist victims. For the 2013 tax season, the IRS has put in place a number of additional steps to prevent identity theft and detect refund fraud before it occurs. We have dramatically enhanced our systems, and we are committed to continuing to improve our prevention, detection and assistance efforts.

The IRS has a comprehensive and aggressive identity theft strategy employing a three-pronged effort focusing on fraud prevention, early detection and victim assistance. We are continually reviewing our processes and policies to ensure that we are doing everything possible to minimize identity theft incidents, to help those victimized by it and to investigate those who are committing the crimes.

The IRS continues to increase its efforts against refund fraud, which includes identity theft. During 2012, the IRS prevented the issuance of $20 billion of fraudulent refunds, including those related to identity theft, compared with $14 billion in 2011.

This January, the IRS also conducted a coordinated and highly successful identity theft enforcement sweep. The coast-to-coast effort against identity theft suspects led to 734 enforcement actions in January, including 298 indictments, informations, complaints and arrests. The effort comes on top of a growing identity theft effort that led to 2,400 other enforcement actions against identity thieves during fiscal year 2012. The Criminal Investigation unit has devoted more than 500,000 staff-hours to fighting this issue.

We know identity theft is a frustrating and complex process for victims. The IRS has 3,000 people working on identity theft related cases — more than double the number in late 2011. And we have trained 35,000 employees who work with taxpayers to help with identity theft situations.

The IRS has a special section on IRS.gov dedicated to identity theft issues, including YouTube videos, tips for taxpayers and an assistance guide. For victims, the information includes how to contact the IRS Identity Protection Specialized Unit. For other taxpayers, there are tips on how taxpayers can protect themselves against identity theft.

Taxpayers who believe they are at risk of identity theft due to lost or stolen personal information should contact the IRS immediately so the agency can take action to secure their tax account. Taxpayers can call the IRS Identity Protection Specialized Unit at 800-908-4490. More information can be found on the special identity protection page.

Phishing

Phishing is a scam typically carried out with the help of unsolicited email or a fake website that poses as a legitimate site to lure in potential victims and prompt them to provide valuable personal and financial information. Armed with this information, a criminal can commit identity theft or financial theft.

If you receive an unsolicited email that appears to be from either the IRS or an organization closely linked to the IRS, such as the Electronic Federal Tax Payment System (EFTPS), report it by sending it to phishing@irs.gov.

It is important to keep in mind the IRS does not initiate contact with taxpayers by email to request personal or financial information. This includes any type of electronic communication, such as text messages and social media channels. The IRS has information that can help you protect yourself from email scams.

Return Preparer Fraud

About 60 percent of taxpayers will use tax professionals this year to prepare their tax returns. Most return preparers provide honest service to their clients. But some unscrupulous preparers prey on unsuspecting taxpayers, and the result can be refund fraud or identity theft.

It is important to choose carefully when hiring an individual or firm to prepare your return. This year, the IRS wants to remind all taxpayers that they should use only preparers who sign the returns they prepare and enter their IRS Preparer Tax Identification Numbers (PTINs).

The IRS also has created a new web page to assist taxpayers. For tips about choosing a preparer, red flags, details on preparer qualifications and information on how and when to make a complaint, visit www.irs.gov/chooseataxpro.

Remember: Taxpayers are legally responsible for what’s on their tax return even if it is prepared by someone else. Make sure the preparer you hire is up to the task.

IRS.gov has general information on reporting tax fraud. More specifically, report abusive tax preparers to the IRS on Form 14157, Complaint: Tax Return Preparer. Download Form 14157 and fill it out or order by mail at 800-TAX FORM (800-829-3676). The form includes a return address.

Hiding Income Offshore

Over the years, numerous individuals have been identified as evading U.S. taxes by hiding income in offshore banks, brokerage accounts or nominee entities, using debit cards, credit cards or wire transfers to access the funds. Others have employed foreign trusts, employee-leasing schemes, private annuities or insurance plans for the same purpose.

The IRS uses information gained from its investigations to pursue taxpayers with undeclared accounts, as well as the banks and bankers suspected of helping clients hide their assets overseas. The IRS works closely with the Department of Justice (DOJ) to prosecute tax evasion cases.

While there are legitimate reasons for maintaining financial accounts abroad, there are reporting requirements that need to be fulfilled. U.S. taxpayers who maintain such accounts and who do not comply with reporting and disclosure requirements are breaking the law and risk significant penalties and fines, as well as the possibility of criminal prosecution.

Since 2009, 38,000 individuals have come forward voluntarily to disclose their foreign financial accounts, taking advantage of special opportunities to comply with the U.S. tax system and resolve their tax obligations. And, with new foreign account reporting requirements being phased in over the next few years, hiding income offshore will become increasingly more difficult.

At the beginning of 2012, the IRS reopened the Offshore Voluntary Disclosure Program (OVDP) following continued strong interest from taxpayers and tax practitioners after the closure of the 2011 and 2009 programs. The IRS continues working on a wide range of international tax issues and follows ongoing efforts with DOJ to pursue criminal prosecution of international tax evasion. This program will be open for an indefinite period until otherwise announced.

The IRS has collected $5.5 billion so far from people who participated in offshore voluntary disclosure programs since 2009.

“Free Money” from the IRS & Tax Scams Involving Social Security

Flyers and advertisements for free money from the IRS, suggesting that the taxpayer can file a tax return with little or no documentation, have been appearing in community churches around the country. These schemes promise refunds to people who have little or no income and normally don’t have a tax filing requirement – and are also often spread by word of mouth as unsuspecting and well-intentioned people tell their friends and relatives.

Scammers prey on low income individuals and the elderly and members of church congregations with bogus promises of free money. They build false hopes and charge people good money for bad advice including encouraging taxpayers to make fictitious claims for refunds or rebates based on false statements of entitlement to tax credits. For example, some promoters claim they can obtain for their victims, often senior citizens, a tax refund or nonexistent stimulus payment based on the American Opportunity Tax Credit, even if the victim was not enrolled in or paying for college. Con artists also falsely claim that refunds are available even if the victim went to school decades ago. In the end, the victims discover their claims are rejected. Meanwhile, the promoters are long gone. The IRS warns all taxpayers to remain vigilant.

There are also a number of tax scams involving Social Security. For example, scammers have been known to lure the unsuspecting with promises of non-existent Social Security refunds or rebates. In another situation, a taxpayer may really be due a credit or refund but uses inflated information to complete the return.

Beware: Intentional mistakes of this kind can result in a $5,000 penalty.

Impersonation of Charitable Organizations

Another long-standing type of abuse or fraud is scams that occur in the wake of significant natural disasters.

Following major disasters, it’s common for scam artists to impersonate charities to get money or private information from well-intentioned taxpayers. Scam artists can use a variety of tactics. Some scammers operating bogus charities may contact people by telephone or email to solicit money or financial information. They may even directly contact disaster victims and claim to be working for or on behalf of the IRS to help the victims file casualty loss claims and get tax refunds.

They may attempt to get personal financial information or Social Security numbers that can be used to steal the victims’ identities or financial resources. Bogus websites may solicit funds for disaster victims. As in the case of a recent disaster, Hurricane Sandy, the IRS cautions both victims of natural disasters and people wishing to make charitable donations to avoid scam artists by following these tips:

  • To help disaster victims, donate to recognized charities.
  • Be wary of charities with names that are similar to familiar or nationally known organizations. Some phony charities use names or websites that sound or look like those of respected, legitimate organizations. IRS.gov has a search feature, Exempt Organizations Select Check, which allows people to find legitimate, qualified charities to which donations may be tax-deductible.
  • Don’t give out personal financial information, such as Social Security numbers or credit card and bank account numbers and passwords, to anyone who solicits  a contribution from you. Scam artists may use this information to steal your identity and money.
  • Don’t give or send cash. For security and tax record purposes, contribute by check or credit card or another way that provides documentation of the gift.

Call the IRS toll-free disaster assistance telephone number (1-866-562-5227) if you are a disaster victim with specific questions about tax relief or disaster related tax issues.

False/Inflated Income and Expenses

Including income that was never earned, either as wages or as self-employment income in order to maximize refundable credits, is another popular scam. Claiming income you did not earn or expenses you did not pay in order to secure larger refundable credits such as the Earned Income Tax Credit could have serious repercussions. This could result in repaying the erroneous refunds, including interest and penalties, and in some cases, even prosecution.

Additionally, some taxpayers are filing excessive claims for the fuel tax credit. Farmers and other taxpayers who use fuel for off-highway business purposes may be eligible for the fuel tax credit. But other individuals have claimed the tax credit although they were not eligible. Fraud involving the fuel tax credit is considered a frivolous tax claim and can result in a penalty of $5,000.

False Form 1099 Refund Claims

In some cases, individuals have made refund claims based on the bogus theory that the federal government maintains secret accounts for U.S. citizens and that taxpayers can gain access to the accounts by issuing 1099-OID forms to the IRS. In this ongoing scam, the perpetrator files a fake information return, such as a Form 1099 Original Issue Discount (OID), to justify a false refund claim on a corresponding tax return.

Don’t fall prey to people who encourage you to claim deductions or credits to which you are not entitled or willingly allow others to use your information to file false returns. If you are a party to such schemes, you could be liable for financial penalties or even face criminal prosecution.

Frivolous Arguments

Promoters of frivolous schemes encourage taxpayers to make unreasonable and outlandish claims to avoid paying the taxes they owe. The IRS has a list of frivolous tax arguments that taxpayers should avoid. These arguments are false and have been thrown out of court. While taxpayers have the right to contest their tax liabilities in court, no one has the right to disobey the law.

Falsely Claiming Zero Wages

Filing a phony information return is an illegal way to lower the amount of taxes an individual owes. Typically, a Form 4852 (Substitute Form W-2) or a “corrected” Form 1099 is used as a way to improperly reduce taxable income to zero. The taxpayer may also submit a statement rebutting wages and taxes reported by a payer to the IRS.

Sometimes, fraudsters even include an explanation on their Form 4852 that cites statutory language on the definition of wages or may include some reference to a paying company that refuses to issue a corrected Form W-2 for fear of IRS retaliation. Taxpayers should resist any temptation to participate in any variations of this scheme. Filing this type of return may result in a $5,000 penalty.

Disguised Corporate Ownership

Third parties are improperly used to request employer identification numbers and form corporations that obscure the true ownership of the business.

These entities can be used to underreport income, claim fictitious deductions, avoid filing tax returns, participate in listed transactions and facilitate money laundering and financial crimes. The IRS is working with state authorities to identify these entities and bring the owners into compliance with the law.

Misuse of Trusts

For years, unscrupulous promoters have urged taxpayers to transfer assets into trusts. While there are legitimate uses of trusts in tax and estate planning, some highly questionable transactions promise reduction of income subject to tax, deductions for personal expenses and reduced estate or gift taxes. Such trusts rarely deliver the tax benefits promised and are used primarily as a means of avoiding income tax liability and hiding assets from creditors, including the IRS.

IRS personnel have seen an increase in the improper use of private annuity trusts and foreign trusts to shift income and deduct personal expenses. As with other arrangements, taxpayers should seek the advice of a trusted professional before entering a trust arrangement.
 

Follow the IRS on New Media
Subscribe to IRS Newswire

Page Last Reviewed or Updated: 07-Mar-2014

The Prepare 2011 Taxes

Prepare 2011 taxes Index A Abortion, Abortion Acupuncture, Acupuncture Adopted child's medical expenses, Adopted child. Prepare 2011 taxes AGI limitation, Introduction, Community property states. Prepare 2011 taxes Alcoholism, Alcoholism Ambulances, Ambulance Archer MSAs Health coverage tax credit, How To Take the Credit Medical expenses paid for decedent from, Decedent Artificial limbs, Artificial Limb Artificial teeth, Artificial Teeth Aspirin, Nonprescription Drugs and Medicines Assistance (see Tax help) Assisted living homes, Nursing Home Athletic club dues, Health Club Dues Automobiles (see Cars) B Baby sitting, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Bandages, Bandages Basis Medical equipment or property (Worksheet D), Worksheet D. Prepare 2011 taxes Adjusted Basis of Medical Equipment or Property Sold Birth control pills, Birth Control Pills Body scan, Body Scan Braille books and magazines, Braille Books and Magazines Breast pumps and supplies, Breast Pumps and Supplies Breast reconstruction surgery, Breast Reconstruction Surgery C Calculation of deduction, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Capital expenses, Capital Expenses Improvements to rented property, Improvements to property rented by a person with a disability. Prepare 2011 taxes Operation and upkeep, Operation and upkeep. Prepare 2011 taxes Worksheet A, Capital expense worksheet. Prepare 2011 taxes Cars, Car Out-of-pocket expenses, Car expenses. Prepare 2011 taxes Standard medical mileage rates, Car expenses. Prepare 2011 taxes Child care, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Children's medical expenses Adopted child, Adopted child. Prepare 2011 taxes Dependents, Dependent Chiropractor, Chiropractor Christian Scientist practitioner, Christian Science Practitioner Chronically ill persons, Chronically ill individual. Prepare 2011 taxes COBRA assistance Recapture of COBRA premium assistance, Worksheet F. Prepare 2011 taxes Recapture of COBRA Premium Assistance for Higher Income Taxpayers COBRA premium assistance, COBRA Premium Assistance Community property states, Community property states. Prepare 2011 taxes Computer banks to track medical information, Medical Information Plan Contact lenses, Contact Lenses Controlled substances, Controlled Substances Cosmetic surgery, Cosmetic Surgery Credit (see Health coverage tax credit) Crutches, Crutches D Dancing lessons, Dancing Lessons Decedent's medical expenses, Decedent, What if you pay medical expenses of a deceased spouse or dependent? Deductible amount, How Much of the Expenses Can You Deduct? Deductible expenses, Whose Medical Expenses Can You Include?, X-ray Definition of medical expenses Doctor, What Are Medical Expenses? Physician, What Are Medical Expenses? Dental treatment, Dental Treatment Artificial teeth, Artificial Teeth Teeth whitening, Teeth Whitening Dentures, Artificial Teeth Dependent's medical expenses Adopted child, Adopted child. Prepare 2011 taxes Multiple support agreement, Support claimed under a multiple support agreement. Prepare 2011 taxes Qualifying child, Dependent Qualifying relative, Dependent Dependents Disabled dependent care, Disabled Dependent Care Expenses, Dependents with disabilities. Prepare 2011 taxes Diagnostic devices, Diagnostic Devices Diaper services, Diaper Service Disabilities, persons with Dependent care expenses, Disabled Dependent Care Expenses, Dependents with disabilities. Prepare 2011 taxes Improvements to rented property, Improvements to property rented by a person with a disability. Prepare 2011 taxes Special education, Special Education Divorced taxpayers Medical expenses of child, Child of divorced or separated parents. Prepare 2011 taxes Drug addiction, Drug Addiction Drugs (see Medicines) Dues Health club, Health Club Dues E Education, special, Special Education Electrolysis, Cosmetic Surgery Employer-sponsored health insurance plans, Employer-Sponsored Health Insurance Plan Employment taxes, Employment taxes. Prepare 2011 taxes Excluded expenses Insurance premiums, Insurance Premiums You Cannot Include Eye surgery, Eye Surgery Eyeglasses, Eyeglasses F Fertility enhancement Eggs, temporary storage of, Fertility Enhancement Fertility, Fertility Enhancement In vitro fertilization, Fertility Enhancement Figuring the deduction, How Do You Figure and Report the Deduction on Your Tax Return? Final return for decedent Medical expenses paid, Decedent Flexible spending account, Flexible Spending Account Food (see Weight-loss programs) Form 1040 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule A Impairment-related work expenses, Where to report. Prepare 2011 taxes Medical and dental expenses, Introduction, What Tax Form Do You Use? Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 1040, Schedule C Impairment-related work expenses, Where to report. Prepare 2011 taxes Form 1040, Schedule C-EZ Impairment-related work expenses, Where to report. Prepare 2011 taxes Form 1040, Schedule E Impairment-related work expenses, Where to report. Prepare 2011 taxes Form 1040, Schedule F Impairment-related work expenses, Where to report. Prepare 2011 taxes Form 1040NR Health coverage tax credit, How To Take the Credit Form 1040X Amended return, What Expenses Can You Include This Year? Deceased taxpayer, What if the decedent's return had been filed and the medical expenses were not included? Form 1099-H Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2106 Impairment-related work expenses, Where to report. Prepare 2011 taxes Form 2106-EZ Impairment-related work expenses, Where to report. Prepare 2011 taxes Form 2555 Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 2555-EZ Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Form 8453 Health coverage tax credit, How To Take the Credit Form 8885 Health coverage tax credit, How To Take the Credit Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons Founder's fee (see Lifetime care, advance payments) Free tax services, Free help with your tax return. Prepare 2011 taxes Funeral expenses, Funeral Expenses Future medical care, Payments for future medical care. Prepare 2011 taxes , Future Medical Care G Glasses, Eyeglasses Guide dog or other animal, Guide Dog or Other Service Animal H Hair Removal, Cosmetic Surgery Transplants, Cosmetic Surgery Wigs, Wig Health club dues, Health Club Dues Health coverage tax credit, Health Coverage Tax Credit Advanced payments, Monthly HCTC Alternative TAA recipient, Health Coverage Tax Credit Archer MSAs, How To Take the Credit Both spouses eligible, Qualifying Family Member Children of divorced parents, Health Coverage Tax Credit, Qualifying Family Member Eligible coverage month, Eligible Coverage Month Insurance that covers other individuals, Insurance that covers other individuals. Prepare 2011 taxes Legally separated, Legally separated. Prepare 2011 taxes Married persons filing separate returns, Qualifying Family Member Monthly HCTC, Monthly HCTC Nonqualified health insurance, Nonqualified Health Insurance Other specified coverage Benefits from the Veterans Administration, Other Specified Coverage Pension Benefit Guaranty Corporation (PBGC) recipient, Health Coverage Tax Credit Qualified health insurance, Qualified Health Insurance Qualifying family member, Qualifying Family Member Reimbursement credit, Monthly HCTC Reporting, How To Take the Credit State-qualified health insurance, State-qualified health insurance. Prepare 2011 taxes TAA recipient, Health Coverage Tax Credit Yearly HCTC, Yearly HCTC Health Coverage Tax Credit Alternative TAA recipient, Who Can Take This Credit? PBGC pension payee, Who Can Take This Credit? TAA recipient, Who Can Take This Credit? Health institutes, Health Institute Health insurance Credit (see Health coverage tax credit) Employer-sponsored plan, Employer-Sponsored Health Insurance Plan Premiums Deductible, Insurance Premiums Nondeductible, Insurance Premiums You Cannot Include Paid by employer, Premiums paid by your employer. Prepare 2011 taxes Paid by employer and you, Premiums paid by you and your employer. Prepare 2011 taxes Paid by you, Premiums paid by you. Prepare 2011 taxes Prepaid, Prepaid Insurance Premiums Unused sick leave used to pay, Unused Sick Leave Used To Pay Premiums Reimbursements (see Reimbursements) Self-employed persons, Health Insurance Costs for Self-Employed Persons Health maintenance organizations (HMOs), Health Maintenance Organization (HMO) Health reimbursement arrangements (HRAs), Health reimbursement arrangement (HRA). Prepare 2011 taxes Health savings accounts (HSAs) Payments from, Health Savings Accounts Hearing aids, Hearing Aids Hearing-impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Help (see Tax help) HMOs (Health maintenance organizations), Health Maintenance Organization (HMO) Home care (see Nursing services) Home improvements (see Capital expenses:) Hospital services, Hospital Services Hotels, Lodging Household help, Household Help HRAs (Health reimbursement arrangements), Health reimbursement arrangement (HRA). Prepare 2011 taxes I Illegal operations and treatments, Illegal Operations and Treatments Illegal substances, Controlled Substances Impairment-related work expenses, Workers' compensation. Prepare 2011 taxes , Impairment-related expenses defined. Prepare 2011 taxes Reporting of, Where to report. Prepare 2011 taxes Insulin, Nonprescription Drugs and Medicines Insurance (see Health insurance) Intellectually and developmentally disabled persons Mentally retarded, Intellectually and Developmentally Disabled, Special Home for Special homes for, Intellectually and Developmentally Disabled, Special Home for L Laboratory fees, Laboratory Fees Lactation expenses (see Breast pumps and supplies) Laser eye surgery, Eye Surgery Lead-based paint removal, Lead-Based Paint Removal Learning disabilities, Special Education Legal fees, Legal Fees Lessons, dancing and swimming, Dancing Lessons Lifetime care Advance payments for, Lifetime Care—Advance Payments Lodging, Lodging, Trips (see also Trips) Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. Prepare 2011 taxes Maintenance and personal care services, Maintenance and personal care services. Prepare 2011 taxes Qualified insurance contracts, Qualified Long-Term Care Insurance Contracts Qualified services, Qualified Long-Term Care Services M Maintenance and personal care services, Maintenance and personal care services. Prepare 2011 taxes Maternity clothes, Maternity Clothes Meals, Meals, Weight-Loss Program (see also Weight-loss programs) Medical conferences, Medical Conferences Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Prepare 2011 taxes Adjusted Basis of Medical Equipment or Property Sold Medical expense records, What Tax Form Do You Use? Medical information plans, Medical Information Plan Medical savings accounts (MSAs), Medical Savings Account (MSA) Medicare Medicare A, deductible expense, Medicare A Medicare B, deductible expense, Medicare B Medicare D, deductible expense, Medicare D Medicines, Medicines Imported, Imported medicines and drugs. Prepare 2011 taxes , Medicines and Drugs From Other Countries Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Missing children, photographs of in IRS publications, Reminders Multiple support agreement, Support claimed under a multiple support agreement. Prepare 2011 taxes N Nondeductible expenses, What Expenses Are Not Includible?, Weight-Loss Program Nonprescription drugs and medicines, Nonprescription Drugs and Medicines Nursing homes, Nursing Home Nursing services, Nursing Services, Baby Sitting, Childcare, and Nursing Services for a Normal, Healthy Baby Chronically ill individuals, Chronically ill individual. Prepare 2011 taxes Nutritional supplements Natural medicines, Nutritional Supplements O Operations, Operations Cosmetic surgery, Cosmetic Surgery Eye surgery, Eye Surgery Illegal operations and treatments, Illegal Operations and Treatments Optometrist, Optometrist Optometrist services, Eyeglasses Organ donors, Transplants Osteopath, Osteopath Oxygen, Oxygen P Paint removal, for lead-based, Lead-Based Paint Removal Parking fees and tolls, Car expenses. Prepare 2011 taxes Personal injury damages, Damages for Personal Injuries Personal use items, Personal Use Items Photographs of missing children in IRS publications, Reminders Physical examination, Physical Examination Physical therapy, Therapy Plastic surgery, Cosmetic Surgery Pregnancy test kit, Pregnancy Test Kit Premiums (see Health insurance) Prepaid insurance premiums, Prepaid Insurance Premiums Prosthesis, Artificial Limb Psychiatric care, Psychiatric Care Psychoanalysis, Psychoanalysis Psychologists, Psychologist Publications (see Tax help) R Radial keratotomy, Eye Surgery Recordkeeping, What Tax Form Do You Use? Rehabilitation facilities, Nursing Home Reimbursements, How Do You Treat Reimbursements?, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Excess includible in income More than one policy (Worksheet C), More than one policy. Prepare 2011 taxes One policy (Worksheet B), Worksheet B. Prepare 2011 taxes Excess Reimbursement Includible in Income When You Have Only One Policy Excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Health Reimbursement Arrangement (HRA), Health reimbursement arrangement (HRA). Prepare 2011 taxes Insurance, Insurance Reimbursement, What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Medical expenses not deducted, What If You Receive Insurance Reimbursement in a Later Year? More than one policy, More than one policy. Prepare 2011 taxes Received in later year, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Rental property Improvements to, Improvements to property rented by a person with a disability. Prepare 2011 taxes Reporting Health coverage tax credit, How To Take the Credit Impairment-related work expenses, Where to report. Prepare 2011 taxes Medical and dental expenses, What If You Are Reimbursed for Medical Expenses You Did Not Deduct? Medical deduction (see Form 1040, Schedule A) Self-employed persons, health insurance costs, Health Insurance Costs for Self-Employed Persons S Sale of medical equipment or property, Sale of Medical Equipment or Property Adjusted basis (Worksheet D), Worksheet D. Prepare 2011 taxes Adjusted Basis of Medical Equipment or Property Sold Schedules (see Form 1040) Seeing-eye dogs, Guide Dog or Other Service Animal Self-employed persons Health coverage tax credit, How To Take the Credit Health insurance costs, Health Insurance Costs for Self-Employed Persons Senior housing, Nursing Home Separate returns Community property states, Community property states. Prepare 2011 taxes Medical and dental expenses, Separate returns. Prepare 2011 taxes Separated taxpayers Health coverage tax credit, Legally separated. Prepare 2011 taxes Medical expenses of child, Child of divorced or separated parents. Prepare 2011 taxes Service animals, Guide Dog or Other Service Animal Sick leave Used to pay health insurance premiums, Unused Sick Leave Used To Pay Premiums Special education, Special Education Spouse's medical expenses, Spouse Deceased spouse, What if you pay medical expenses of a deceased spouse or dependent? Sterilization, Sterilization Stop-smoking programs, Stop-Smoking Programs Surgery (see Operations) Swimming lessons, Dancing Lessons T Tables and figures Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Prepare 2011 taxes Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. Prepare 2011 taxes One policy (Worksheet B), Worksheet B. Prepare 2011 taxes Excess Reimbursement Includible in Income When You Have Only One Policy Reimbursements, excess may be taxable (Figure 1), What If Your Insurance Reimbursement Is More Than Your Medical Expenses? Tax help, How To Get Tax Help Teeth Artificial, Artificial Teeth Dental treatment, Dental Treatment Whitening, Teeth Whitening Telephone, Telephone Television, Television Therapy, Therapy Transplants, Transplants Travel and transportation expenses, Transportation Car expenses, Car expenses. Prepare 2011 taxes Includible expenses, You can include:, Transportation expenses you cannot include. Prepare 2011 taxes Parking fees and tolls, Car expenses. Prepare 2011 taxes Trips, Trips TTY/TDD information, How To Get Tax Help Tuition, Tuition V Vasectomy, Vasectomy Veterinary fees, Veterinary Fees Vision correction surgery, Eye Surgery Visually impaired persons Guide dog or other animal for, Guide Dog or Other Service Animal Vitamins or minerals, Nutritional Supplements Voluntary Employee's Beneficiary Association (VEBA) Qualified health insurance, Voluntary Employee's Beneficiary Association (VEBA) W Weight-loss programs, Weight-Loss Program, Weight-Loss Program What's new COBRA continuous coverage, What's New Health coverage tax credit, What's New Standard medical mileage rate, What's New Wheelchairs, Wheelchair Wigs, Wig Work expenses Disabled dependent care, Disabled Dependent Care Expenses Impairment-related, Impairment-Related Work Expenses Workers' compensation, Workers' compensation. Prepare 2011 taxes Worksheets Capital expenses (Worksheet A), Capital expense worksheet. Prepare 2011 taxes Medical equipment or property Adjusted basis (Worksheet D), Worksheet D. Prepare 2011 taxes Adjusted Basis of Medical Equipment or Property Sold Reimbursements, excess includible in income More than one policy (Worksheet C), More than one policy. Prepare 2011 taxes One policy (Worksheet B), Worksheet B. Prepare 2011 taxes Excess Reimbursement Includible in Income When You Have Only One Policy X X-rays, X-ray Prev  Up     Home   More Online Publications