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Tax Cut Software

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Tax Cut Software

Tax cut software 37. Tax cut software   Other Credits Table of Contents What's New Introduction Useful Items - You may want to see: Nonrefundable CreditsAdoption Credit Alternative Motor Vehicle Credit Alternative Fuel Vehicle Refueling Property Credit Credit to Holders of Tax Credit Bonds Foreign Tax Credit Mortgage Interest Credit Nonrefundable Credit for Prior Year Minimum Tax Plug-in Electric Drive Motor Vehicle Credit Residential Energy Credits Retirement Savings Contributions Credit (Saver's Credit) Refundable CreditsCredit for Tax on Undistributed Capital Gain Health Coverage Tax Credit Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld What's New Adoption credit. Tax cut software  The maximum adoption credit is $12,970 for 2013. Tax cut software See Adoption Credit . Tax cut software Plug-in electric vehicle credit. Tax cut software  This credit has expired. Tax cut software Credit for prior year minimum tax. Tax cut software  The refundable portion of the credit for prior year minimum tax has expired. Tax cut software Excess withholding of social security and railroad retirement tax. Tax cut software  Social security tax and tier 1 railroad retirement (RRTA) tax were both withheld during 2013 at a rate of 6. Tax cut software 2% of wages up to $113,700. Tax cut software If you worked for more than one employer and had too much social security or RRTA tax withheld during 2013, you may be entitled to a credit for the excess withholding. Tax cut software See Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld . Tax cut software Introduction This chapter discusses the following nonrefundable credits. Tax cut software Adoption credit. Tax cut software Alternative motor vehicle credit. Tax cut software Alternative fuel vehicle refueling property credit. Tax cut software Credit to holders of tax credit bonds. Tax cut software Foreign tax credit. Tax cut software Mortgage interest credit. Tax cut software Nonrefundable credit for prior year minimum tax. Tax cut software Plug-in electric drive motor vehicle credit. Tax cut software Residential energy credits. Tax cut software Retirement savings contributions credit. Tax cut software This chapter also discusses the following refundable credits. Tax cut software Credit for tax on undistributed capital gain. Tax cut software Health coverage tax credit. Tax cut software Credit for excess social security tax or railroad retirement tax withheld. Tax cut software Several other credits are discussed in other chapters in this publication. Tax cut software Child and dependent care credit (chapter 32). Tax cut software Credit for the elderly or the disabled (chapter 33). Tax cut software Child tax credit (chapter 34). Tax cut software Education credits (chapter 35). Tax cut software Earned income credit (chapter 36). Tax cut software Nonrefundable credits. Tax cut software   The first part of this chapter, Nonrefundable Credits , covers ten credits that you subtract from your tax. Tax cut software These credits may reduce your tax to zero. Tax cut software If these credits are more than your tax, the excess is not refunded to you. Tax cut software Refundable credits. Tax cut software   The second part of this chapter, Refundable Credits , covers three credits that are treated as payments and are refundable to you. Tax cut software These credits are added to the federal income tax withheld and any estimated tax payments you made. Tax cut software If this total is more than your total tax, the excess will be refunded to you. Tax cut software Useful Items - You may want to see: Publication 502 Medical and Dental Expenses 514 Foreign Tax Credit for  Individuals 530 Tax Information for Homeowners 590 Individual Retirement Arrangements (IRAs) Form (and Instructions) 1116 Foreign Tax Credit 2439 Notice to Shareholder of Undistributed Long-Term Capital Gains 5695 Residential Energy Credits 8396 Mortgage Interest Credit 8801 Credit For Prior Year Minimum Tax — Individuals, Estates, and Trusts 8828 Recapture of Federal Mortgage Subsidy 8839 Qualified Adoption Expenses 8880 Credit for Qualified Retirement Savings Contributions 8885 Health Coverage Tax Credit 8910 Alternative Motor Vehicle Credit 8911 Alternative Fuel Vehicle Refueling Property Credit 8912 Credit to Holders of Tax Credit Bonds 8936 Qualified Plug-in Electric Drive Motor Vehicle Credit Nonrefundable Credits The credits discussed in this part of the chapter can reduce your tax. Tax cut software However, if the total of these credits is more than your tax, the excess is not refunded to you. Tax cut software Adoption Credit You may be able to take a tax credit of up to $12,970 for qualified expenses paid to adopt an eligible child. Tax cut software The credit may be allowed for the adoption of a child with special needs even if you do not have any qualified expenses. Tax cut software If your modified adjusted gross income (AGI) is more than $194,580, your credit is reduced. Tax cut software If your modified AGI is $234,580 or more, you cannot take the credit. Tax cut software Qualified adoption expenses. Tax cut software   Qualified adoption expenses are reasonable and necessary expenses directly related to, and whose principal purpose is for, the legal adoption of an eligible child. Tax cut software These expenses include: Adoption fees, Court costs, Attorney fees, Travel expenses (including amounts spent for meals and lodging) while away from home, and Re-adoption expenses to adopt a foreign child. Tax cut software Nonqualified expenses. Tax cut software   Qualified adoption expenses do not include expenses: That violate state or federal law, For carrying out any surrogate parenting arrangement, For the adoption of your spouse's child, For which you received funds under any federal, state, or local program, Allowed as a credit or deduction under any other federal income tax rule, or Paid or reimbursed by your employer or any other person or organization. Tax cut software Eligible child. Tax cut software   The term “eligible child” means any individual: Under 18 years old, or Physically or mentally incapable of caring for himself or herself. Tax cut software Child with special needs. Tax cut software   An eligible child is a child with special needs if all three of the following apply. Tax cut software The child was a citizen or resident of the United States (including U. Tax cut software S. Tax cut software possessions) at the time the adoption process began. Tax cut software A state (including the District of Columbia) has determined that the child cannot or should not be returned to his or her parents' home. Tax cut software The state has determined that the child will not be adopted unless assistance is provided to the adoptive parents. Tax cut software Factors used by states to make this determination include: The child's ethnic background, The child's age, Whether the child is a member of a minority or sibling group, and Whether the child has a medical condition or a physical, mental, or emotional handicap. Tax cut software When to take the credit. Tax cut software   Generally, until the adoption becomes final, you take the credit in the year after your qualified expenses were paid or incurred. Tax cut software If the adoption becomes final, you take the credit in the year your expenses were paid or incurred. Tax cut software See the Instructions for Form 8839 for more specific information on when to take the credit. Tax cut software Foreign child. Tax cut software   If the child is not a U. Tax cut software S. Tax cut software citizen or resident at the time the adoption process began, you cannot take the credit unless the adoption becomes final. Tax cut software You treat all adoption expenses paid or incurred in years before the adoption becomes final as paid or incurred in the year it becomes final. Tax cut software How to take the credit. Tax cut software   Figure your 2013 nonrefundable credit and any carryforward to 2014 on Form 8839 and attach it to your Form 1040. Tax cut software Include the credit in your total for Form 1040, line 53. Tax cut software Check box c and enter “8839” on the line next to that box. Tax cut software More information. Tax cut software   For more information, see the Instructions for Form 8839. Tax cut software Alternative Motor Vehicle Credit You may be able to take this credit if you place a qualified fuel cell vehicle in service in 2013. Tax cut software Amount of credit. Tax cut software   Generally, you can rely on the manufacturer's certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and the amount of the credit for which it qualifies. Tax cut software In the case of a foreign manufacturer, you generally can rely on its domestic distributor's certification to the IRS. Tax cut software   Ordinarily the amount of the credit is 100% of the manufacturer's (or domestic distributor's) certification to the IRS of the maximum credit allowable. Tax cut software How to take the credit. Tax cut software   To take the credit, you must complete Form 8910 and attach it to your Form 1040. Tax cut software Include the credit in your total for Form 1040, line 53. Tax cut software Check box c and enter “8910” on the line next to that box. Tax cut software More information. Tax cut software   For more information on the credit, see the Instructions for Form 8910. Tax cut software Alternative Fuel Vehicle Refueling Property Credit You may be able to take a credit if you place qualified alternative fuel vehicle refueling property in service in 2013. Tax cut software Qualified alternative fuel vehicle refueling property. Tax cut software   Qualified alternative fuel vehicle refueling property is any property (other than a building or its structural components) used for either of the following. Tax cut software To store or dispense alternative fuel into the fuel tank of a motor vehicle propelled by the fuel, but only if the storage or dispensing is at the point where the fuel is delivered into that tank. Tax cut software To recharge an electric vehicle, but only if the recharging property is located at the point where the vehicle is recharged. Tax cut software   The following are alternative fuels. Tax cut software Any fuel at least 85% of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen. Tax cut software Any mixture which consists of two or more of the following: biodiesel, diesel fuel, or kerosene, and at least 20% of the volume of which consists of biodiesel determined without regard to any kerosene. Tax cut software Electricity. Tax cut software Amount of the credit. Tax cut software   For personal use property, the credit is generally the smaller of 30% of the property's cost or $1,000. Tax cut software For business use property, the credit is generally the smaller of 30% of the property's cost or $30,000. Tax cut software How to take the credit. Tax cut software   To take the credit, you must complete Form 8911 and attach it to your Form 1040. Tax cut software Include the credit in your total for Form 1040, line 53. Tax cut software Check box c and enter “8911” on the line next to that box. Tax cut software More information. Tax cut software   For more information on the credit, see the Form 8911 instructions. Tax cut software Credit to Holders of Tax Credit Bonds Tax credit bonds are bonds in which the holder receives a tax credit in lieu of some or all of the interest on the bond. Tax cut software You may be able to take a credit if you are a holder of one of the following bonds. Tax cut software Clean renewable energy bonds (issued before 2010). Tax cut software New clean renewable energy bonds. Tax cut software Qualified energy conservation bonds. Tax cut software Qualified school construction bonds. Tax cut software Qualified zone academy bonds. Tax cut software Build America bonds. Tax cut software In some instances, an issuer may elect to receive a credit for interest paid on the bond. Tax cut software If the issuer makes this election, you cannot also claim a credit. Tax cut software Interest income. Tax cut software   The amount of any tax credit allowed (figured before applying tax liability limits) must be included as interest income on your tax return. Tax cut software How to take the credit. Tax cut software   Complete Form 8912 and attach it to your Form 1040. Tax cut software Include the credit in your total for Form 1040, line 53. Tax cut software Check box c and enter “8912” on the line next to that box. Tax cut software More information. Tax cut software   For more information, see the Instructions for Form 8912. Tax cut software Foreign Tax Credit You generally can choose to take income taxes you paid or accrued during the year to a foreign country or U. Tax cut software S. Tax cut software possession as a credit against your U. Tax cut software S. Tax cut software income tax. Tax cut software Or, you can deduct them as an itemized deduction (see chapter 22). Tax cut software You cannot take a credit (or deduction) for foreign income taxes paid on income that you exclude from U. Tax cut software S. Tax cut software tax under any of the following. Tax cut software Foreign earned income exclusion. Tax cut software Foreign housing exclusion. Tax cut software Income from Puerto Rico exempt from U. Tax cut software S. Tax cut software tax. Tax cut software Possession exclusion. Tax cut software Limit on the credit. Tax cut software   Unless you can elect not to file Form 1116 (see Exception , later), your foreign tax credit cannot be more than your U. Tax cut software S. Tax cut software tax liability (Form 1040, line 44), multiplied by a fraction. Tax cut software The numerator of the fraction is your taxable income from sources outside the United States. Tax cut software The denominator is your total taxable income from U. Tax cut software S. Tax cut software and foreign sources. Tax cut software See Publication 514 for more information. Tax cut software How to take the credit. Tax cut software   Complete Form 1116 and attach it to your Form 1040. Tax cut software Enter the credit on Form 1040, line 47. Tax cut software Exception. Tax cut software   You do not have to complete Form 1116 to take the credit if all of the following apply. Tax cut software All of your gross foreign source income was from interest and dividends and all of that income and the foreign tax paid on it were reported to you on Form 1099-INT, Form 1099-DIV, or Schedule K-1 (or substitute statement). Tax cut software If you had dividend income from shares of stock, you held those shares for at least 16 days. Tax cut software You are not filing Form 4563 or excluding income from sources within Puerto Rico. Tax cut software The total of your foreign taxes was not more than $300 (not more than $600 if married filing jointly). Tax cut software All of your foreign taxes were: Legally owed and not eligible for a refund, and Paid to countries that are recognized by the United States and do not support terrorism. Tax cut software More information. Tax cut software   For more information on the credit and these requirements, see the Instructions for Form 1116. Tax cut software Mortgage Interest Credit The mortgage interest credit is intended to help lower-income individuals own a home. Tax cut software If you qualify, you can take the credit each year for part of the home mortgage interest you pay. Tax cut software Who qualifies. Tax cut software   You may be eligible for the credit if you were issued a qualified mortgage credit certificate (MCC) from your state or local government. Tax cut software Generally, an MCC is issued only in connection with a new mortgage for the purchase of your main home. Tax cut software Amount of credit. Tax cut software   Figure your credit on Form 8396. Tax cut software If your mortgage loan amount is equal to (or smaller than) the certified indebtedness (loan) amount shown on your MCC, enter on Form 8396, line 1, all the interest you paid on your mortgage during the year. Tax cut software   If your mortgage loan amount is larger than the certified indebtedness amount shown on your MCC, you can figure the credit on only part of the interest you paid. Tax cut software To find the amount to enter on line 1, multiply the total interest you paid during the year on your mortgage by the following fraction. Tax cut software      Certified indebtedness amount on your MCC     Original amount of your mortgage   Limit based on credit rate. Tax cut software   If the certificate credit rate is more than 20%, the credit you are allowed cannot be more than $2,000. Tax cut software If two or more persons (other than a married couple filing a joint return) hold an interest in the home to which the MCC relates, this $2,000 limit must be divided based on the interest held by each person. Tax cut software See Publication 530 for more information. Tax cut software Carryforward. Tax cut software   Your credit (after applying the limit based on the credit rate) is also subject to a limit based on your tax that is figured using Form 8396. Tax cut software If your allowable credit is reduced because of this tax liability limit, you can carry forward the unused portion of the credit to the next 3 years or until used, whichever comes first. Tax cut software   If you are subject to the $2,000 limit because your certificate credit rate is more than 20%, you cannot carry forward any amount more than $2,000 (or your share of the $2,000 if you must divide the credit). Tax cut software How to take the credit. Tax cut software    Figure your 2013 credit and any carryforward to 2014 on Form 8396, and attach it to your Form 1040. Tax cut software Be sure to include any credit carryforward from 2010, 2011, and 2012. Tax cut software   Include the credit in your total for Form 1040, line 53. Tax cut software Check box c and enter “8396” on the line next to that box. Tax cut software Reduced home mortgage interest deduction. Tax cut software   If you itemize your deductions on Schedule A (Form 1040), you must reduce your home mortgage interest deduction by the amount of the mortgage interest credit shown on Form 8396, line 3. Tax cut software You must do this even if part of that amount is to be carried forward to 2014. Tax cut software For more information about the home mortgage interest deduction, see chapter 23. Tax cut software Recapture of federal mortgage subsidy. Tax cut software   If you received an MCC with your mortgage loan, you may have to recapture (pay back) all or part of the benefit you received from that program. Tax cut software The recapture may be required if you sell or dispose of your home at a gain during the first 9 years after the date you closed your mortgage loan. Tax cut software See the Instructions for Form 8828 and chapter 15 for more information. Tax cut software More information. Tax cut software   For more information on the credit, see the Form 8396 instructions. Tax cut software Nonrefundable Credit for Prior Year Minimum Tax The tax laws give special treatment to some kinds of income and allow special deductions and credits for some kinds of expenses. Tax cut software If you benefit from these laws, you may have to pay at least a minimum amount of tax in addition to any other tax on these items. Tax cut software This is called the alternative minimum tax. Tax cut software The special treatment of some items of income and expenses only allows you to postpone paying tax until a later year. Tax cut software If in prior years you paid alternative minimum tax because of these tax postponement items, you may be able to take a credit for prior year minimum tax against your current year's regular tax. Tax cut software You may be able to take a credit against your regular tax if for 2012 you had: An alternative minimum tax liability and adjustments or preferences other than exclusion items, A minimum tax credit that you are carrying forward to 2013, or An unallowed qualified electric vehicle credit. Tax cut software How to take the credit. Tax cut software    Figure your 2013 nonrefundable credit (if any), and any carryforward to 2014 on Form 8801, and attach it to your Form 1040. Tax cut software Include the credit in your total for Form 1040, line 53, and check box b. Tax cut software You can carry forward any unused credit for prior year minimum tax to later years until it is completely used. Tax cut software More information. Tax cut software   For more information on the credit, see the Instructions for Form 8801. Tax cut software Plug-in Electric Drive Motor Vehicle Credit You may be able to take this credit if you placed in service for business or personal use a qualified plug-in electric drive motor vehicle or a qualified two- or three-wheeled plug-in electric vehicle in 2013 and you meet some other requirements. Tax cut software Qualified plug-in electric drive motor vehicle. Tax cut software   This is a new vehicle with at least four wheels that: Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 4 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. Tax cut software Qualified two- or three-wheeled plug-in electric vehicle. Tax cut software   This is a new vehicle with two or three wheels that: Is capable of achieving a speed of 45 miles per hour or greater, Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 2. Tax cut software 5 kilowatt hours and is capable of being recharged from an external source of electricity, and Has a gross vehicle weight of less than 14,000 pounds. Tax cut software Certification and other requirements. Tax cut software   Generally, you can rely on the manufacturer's (or, in the case of a foreign manufacturer, its domestic distributor's) certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and, if applicable, the amount of the credit for which it qualifies. Tax cut software However, if the IRS publishes an announcement that the certification for any specific make, model, and model year vehicle has been withdrawn, you cannot rely on the certification for such a vehicle purchased after the date of publication of the withdrawal announcement. Tax cut software   The following requirements must also be met to qualify for the credit. Tax cut software You are the owner of the vehicle. Tax cut software If the vehicle is leased, only the lessor, and not the lessee, is entitled to the credit. Tax cut software You placed the vehicle in service during 2013. Tax cut software The vehicle is manufactured primarily for use on public streets, roads, and highways. Tax cut software The original use of the vehicle began with you. Tax cut software You acquired the vehicle for your use or to lease to others, and not for resale. Tax cut software In the case of the qualified two- or three-wheeled plug-in electric vehicle, the vehicle is acquired after 2011 and before 2014. Tax cut software You use the vehicle primarily in the United States. Tax cut software How to take the credit. Tax cut software   To take the credit, you must complete Form 8936 and attach it to your Form 1040. Tax cut software Include the credit in your total for Form 1040, line 53. Tax cut software Check box c and enter “8936” on the line next to that box. Tax cut software More information. Tax cut software   For more information on the credit, see the Form 8936 instructions. Tax cut software Residential Energy Credits You may be able to take one or both of the following credits if you made energy saving improvements to your home located in the United States in 2013. Tax cut software Nonbusiness energy property credit. Tax cut software Residential energy efficient property credit. Tax cut software If you are a member of a condominium management association for a condominium you own or a tenant-stockholder in a cooperative housing corporation, you are treated as having paid your proportionate share of any costs of the association or corporation for purposes of these credits. Tax cut software Nonbusiness energy property credit. Tax cut software   You may be able to take a credit equal to the sum of: 10% of the amount paid or incurred for qualified energy efficiency improvements installed during 2013, and Any residential energy property costs paid or incurred in 2013. Tax cut software   There is a lifetime limit of $500 for all years after 2005, of which only $200 can be for windows; $50 for any advanced main air circulating fan; $150 for any qualified natural gas, propane, or oil furnace or hot water boiler; and $300 for any item of energy efficient building property. Tax cut software    If the total of nonbusiness energy property credits you have taken in previous years (after 2005) is more than $500, you cannot take this credit in 2013. Tax cut software   Qualified energy efficiency improvements are the following improvements that are new, can be expected to remain in use at least 5 years, and meet certain requirements for energy efficiency. Tax cut software Any insulation material or system that is specifically and primarily designed to reduce heat loss or gain of a home. Tax cut software Exterior window (including skylights). Tax cut software Exterior doors. Tax cut software Any metal or asphalt roof that has appropriate pigmented coatings or cooling granules specifically and primarily designed to reduce heat gain of the home. Tax cut software   Residential energy property is any of the following. Tax cut software Certain electric heat pump water heaters; electric heat pumps; central air conditioners; natural gas, propane, or oil water heater; and stoves that use biomass fuel. Tax cut software Qualified natural gas, propane, or oil furnaces; and qualified natural gas, propane, or oil hot water boilers. Tax cut software Certain advanced main air circulating fans used in natural gas, propane, or oil furnaces. Tax cut software Residential energy efficient property credit. Tax cut software   You may be able to take a credit of 30% of your costs of qualified solar electric property, solar water heating property, fuel cell property, small wind energy property, and geothermal heat pump property. Tax cut software The credit amount for costs paid for qualified fuel cell property is limited to $500 for each one-half kilowatt of capacity of the property. Tax cut software Basis reduction. Tax cut software   You must reduce the basis of your home by the amount of any credit allowed. Tax cut software How to take the credit. Tax cut software   Complete Form 5695 and attach it to your Form 1040. Tax cut software Enter the credit on Form 1040, line 52. Tax cut software More information. Tax cut software   For more information on these credits, see the Form 5695 instructions. Tax cut software Retirement Savings Contributions Credit (Saver's Credit) You may be able to take this credit if you, or your spouse if filing jointly, made: Contributions (other than rollover contributions) to a traditional or Roth IRA, Elective deferrals to a 401(k) or 403(b) plan (including designated Roth contributions) or to a governmental 457, SEP, or SIMPLE plan, Voluntary employee contributions to a qualified retirement plan (including the federal Thrift Savings Plan), or Contributions to a 501(c)(18)(D) plan. Tax cut software However, you cannot take the credit if either of the following applies. Tax cut software The amount on Form 1040, line 38, or Form 1040A, line 22, is more than $29,500 ($44,250 if head of household; $59,000 if married filing jointly). Tax cut software The person(s) who made the qualified contribution or elective deferral (a) was born after January 1, 1996, (b) is claimed as a dependent on someone else's 2013 tax return, or (c) was a student (defined next). Tax cut software Student. Tax cut software   You were a student if during any part of 5 calendar months of 2013 you: Were enrolled as a full-time student at a school, or Took a full-time, on-farm training course given by a school or a state, county, or local government agency. Tax cut software School. Tax cut software   A school includes a technical, trade, or mechanical school. Tax cut software It does not include an on-the-job training course, correspondence school, or school offering courses only through the Internet. Tax cut software How to take the credit. Tax cut software   Figure the credit on Form 8880. Tax cut software Enter the credit on your Form 1040, line 50, or your Form 1040A, line 32, and attach Form 8880 to your return. Tax cut software More information. Tax cut software   For more information on the credit, see the Form 8880 instructions. Tax cut software Refundable Credits The credits discussed in this part of the chapter are treated as payments of tax. Tax cut software If the total of these credits, withheld federal income tax, and estimated tax payments is more than your total tax, the excess can be refunded to you. Tax cut software Credit for Tax on Undistributed Capital Gain You must include in your income any amounts that regulated investment companies (commonly called mutual funds) or real estate investment trusts (REITs) allocated to you as capital gain distributions, even if you did not actually receive them. Tax cut software If the mutual fund or REIT paid a tax on the capital gain, you are allowed a credit for the tax since it is considered paid by you. Tax cut software The mutual fund or REIT will send you Form 2439 showing your share of the undistributed capital gains and the tax paid, if any. Tax cut software How to take the credit. Tax cut software   To take the credit, attach Copy B of Form 2439 to your Form 1040. Tax cut software Include the amount from box 2 of your Form 2439 in the total for Form 1040, line 71, and check box a. Tax cut software More information. Tax cut software   See Capital Gain Distributions in chapter 8 for more information on undistributed capital gains. Tax cut software Health Coverage Tax Credit You may be able to take this credit for any month in which all the following statements were true on the first day of the month. Tax cut software You were an eligible trade adjustment assistance (TAA) recipient, alternative TAA (ATAA) recipient, reemployment TAA (RTAA) recipient, or Pension Benefit Guaranty Corporation (PBGC) pension recipient (defined later); or you were a qualified family member of one of these individuals when the individual died or you finalized a divorce with one of these individuals. Tax cut software You and/or your family members were covered by a qualified health insurance plan for which you paid the entire premiums, or your portion of the premiums, directly to your health plan or to “U. Tax cut software S. Tax cut software Treasury–HCTC. Tax cut software ” You were not enrolled in Medicare Part A, B, or C, or you were enrolled in Medicare but your family member(s) qualified for the HCTC. Tax cut software You were not enrolled in Medicaid or the Children's Health Insurance Program (CHIP). Tax cut software You were not enrolled in the Federal Employees Health Benefits program (FEHBP) or eligible to receive benefits under the U. Tax cut software S. Tax cut software military health system (TRICARE). Tax cut software You were not imprisoned under federal, state, or local authority. Tax cut software Your employer did not pay 50% or more of the cost of coverage. Tax cut software You did not receive a 65% COBRA premium reduction from your former employer or COBRA administrator. Tax cut software But, you cannot take the credit if you can be claimed as a dependent on someone else's 2013 tax return. Tax cut software If you meet all of these conditions, you may be able to take a credit of up to 72. Tax cut software 5% of the amount you paid directly to a qualified health plan for you and any qualifying family members. Tax cut software You cannot take the credit for insurance premiums on coverage that was actually paid for with a National Emergency Grant. Tax cut software The amount you paid for qualified health insurance coverage must be reduced by any Archer MSA and health savings account distributions used to pay for the coverage. Tax cut software You can take this credit on your tax return or have it paid on your behalf in advance to your insurance company. Tax cut software If the credit is paid on your behalf in advance, that amount will reduce the amount of the credit you can take on your tax return. Tax cut software TAA recipient. Tax cut software   You were an eligible TAA recipient on the first day of the month if, for any day in that month or the prior month, you: Received a trade readjustment allowance, or Would have been entitled to receive such an allowance except that you had not exhausted all rights to any unemployment insurance (except additional compensation that is funded by a state and is not reimbursed from any federal funds) to which you were entitled (or would be entitled if you applied). Tax cut software Example. Tax cut software You received a trade adjustment allowance for January 2013. Tax cut software You were an eligible TAA recipient on the first day of January and February. Tax cut software Alternative TAA recipient. Tax cut software   You were an eligible alternative TAA recipient on the first day of the month if, for that month or the prior month, you received benefits under an alternative trade adjustment assistance program for older workers established by the Department of Labor. Tax cut software Example. Tax cut software You received benefits under an alternative trade adjustment assistance program for older workers for October 2013. Tax cut software The program was established by the Department of Labor. Tax cut software You were an eligible alternative TAA recipient on the first day of October and November. Tax cut software RTAA recipient. Tax cut software   You were an eligible RTAA recipient on the first day of the month if, for that month or the prior month, you received benefits under a reemployment trade adjustment assistance program for older workers established by the Department of Labor. Tax cut software PBGC pension recipient. Tax cut software   You were an eligible PBGC pension recipient on the first day of the month, if both of the following apply. Tax cut software You were age 55 or older on the first day of the month. Tax cut software You received a benefit for that month paid by the PBGC under title IV of the Employee Retirement Income Security Act of 1974 (ERISA). Tax cut software If you received a lump-sum payment from the PBGC after August 5, 2002, you meet item (2) above for any month that you would have received a PBGC benefit if you had not received the lump-sum payment. Tax cut software How to take the credit. Tax cut software   To take the credit, complete Form 8885 and attach it to your Form 1040. Tax cut software Include your credit in the total for Form 1040, line 71, and check box c. Tax cut software   You must attach health insurance bills (or COBRA payment coupons) and proof of payment for any amounts you include on Form 8885, line 2. Tax cut software For details, see Publication 502 or Form 8885. Tax cut software More information. Tax cut software   For definitions and special rules, including those relating to qualified health insurance plans, qualifying family members, the effect of certain life events, and employer-sponsored health insurance plans, see Publication 502 and the Form 8885 instructions. Tax cut software Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld Most employers must withhold social security tax from your wages. Tax cut software If you work for a railroad employer, that employer must withhold tier 1 railroad retirement (RRTA) tax and tier 2 RRTA tax. Tax cut software If you worked for two or more employers in 2013, you may have had too much social security tax withheld from your pay. Tax cut software If one or more of those employers was a railroad employer, too much tier 1 RRTA tax may also have been withheld at the 6. Tax cut software 2% rate. Tax cut software You can claim the excess social security or tier 1 RRTA tax as a credit against your income tax when you file your return. Tax cut software For the tier 1 RRTA tax, only use the portion of the tier 1 RRTA tax that was taxed at the 6. Tax cut software 2% rate when figuring if excess tier 1 RRTA tax was withheld; do not include any portion of the tier 1 RRTA tax that was withheld at the Medicare tax rate (1. Tax cut software 45%) or the Additional Medicare Tax rate (. Tax cut software 9%). Tax cut software The following table shows the maximum amount of wages subject to tax and the maximum amount of tax that should have been withheld for 2013. Tax cut software Type of tax Maximum  wages subject to tax Maximum tax that should have been withheld Social security or RRTA tier 1 $113,700 $7,049. Tax cut software 40 RRTA tier 2 $84,300 $3,709. Tax cut software 20 All wages are subject to Medicare tax withholding. Tax cut software   Use Form 843, Claim for Refund and Request for Abatement, to claim a refund of excess tier 2 RRTA tax. Tax cut software Be sure to attach a copy of all of your W-2 forms. Tax cut software Use Worksheet 3-3 in Publication 505, Tax Withholding and Estimated Tax, to help you figure the excess amount. Tax cut software Employer's error. Tax cut software   If any one employer withheld too much social security or tier 1 RRTA tax, you cannot take the excess as a credit against your income tax. Tax cut software The employer should adjust the tax for you. Tax cut software If the employer does not adjust the overcollection, you can file a claim for refund using Form 843. Tax cut software Joint return. Tax cut software   If you are filing a joint return, you cannot add the social security or tier 1 RRTA tax withheld from your spouse's wages to the amount withheld from your wages. Tax cut software Figure the withholding separately for you and your spouse to determine if either of you has excess withholding. Tax cut software How to figure the credit if you did not work for a railroad. Tax cut software   If you did not work for a railroad during 2013, figure the credit as follows: 1. Tax cut software Add all social security tax withheld (but not more than $7,049. Tax cut software 40 for each employer). Tax cut software Enter the total here   2. Tax cut software Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. Tax cut software Add lines 1 and 2. Tax cut software If $7,049. Tax cut software 40 or less, stop here. Tax cut software You cannot take  the credit   4. Tax cut software Social security tax limit 7,049. Tax cut software 40 5. Tax cut software Credit. Tax cut software Subtract line 4 from line 3. Tax cut software Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ Example. Tax cut software You are married and file a joint return with your spouse who had no gross income in 2013. Tax cut software During 2013, you worked for the Brown Technology Company and earned $60,000 in wages. Tax cut software Social security tax of $3,720 was withheld. Tax cut software You also worked for another employer in 2013 and earned $55,000 in wages. Tax cut software $3,410 of social security tax was withheld from these wages. Tax cut software Because you worked for more than one employer and your total wages were more than $113,700, you can take a credit of $80. Tax cut software 60 for the excess social security tax withheld. Tax cut software 1. Tax cut software Add all social security tax withheld (but not more than $7,049. Tax cut software 40 for each employer). Tax cut software Enter the total here $7,130. Tax cut software 00 2. Tax cut software Enter any uncollected social security tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT” -0- 3. Tax cut software Add lines 1 and 2. Tax cut software If $7,049. Tax cut software 40 or less, stop here. Tax cut software You cannot take the credit 7,130. Tax cut software 00 4. Tax cut software Social security tax limit 7,049. Tax cut software 40 5. Tax cut software Credit. Tax cut software Subtract line 4 from line 3. Tax cut software Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $80. Tax cut software 60 How to figure the credit if you worked for a railroad. Tax cut software   If you were a railroad employee at any time during 2013, figure the credit as follows: 1. Tax cut software Add all social security and tier 1 RRTA tax withheld at the 6. Tax cut software 2% rate (but not more than $7,049. Tax cut software 40 for each employer). Tax cut software Enter the total here   2. Tax cut software Enter any uncollected social security and tier 1 RRTA tax on tips or group-term life insurance included in the total on Form 1040, line 60, identified by “UT”   3. Tax cut software Add lines 1 and 2. Tax cut software If $7,049. Tax cut software 40 or less, stop here. Tax cut software You cannot take  the credit   4. Tax cut software Social security and tier 1 RRTA  tax limit 7,049. Tax cut software 40 5. Tax cut software Credit. Tax cut software Subtract line 4 from line 3. Tax cut software Enter the result here and on Form 1040, line 69 (or Form 1040A, line 41) $ How to take the credit. Tax cut software   Enter the credit on Form 1040, line 69, or include it in the total for Form 1040A, line 41. Tax cut software More information. Tax cut software   For more information on the credit, see Publication 505. 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Developer Resources

Software developers and researchers can use these data feeds and APIs to help people find useful government information.

This page can be found at usa.gov/developer


Send Us Your Feedback

If you are using these resources and have feedback or want to tell us about your product, please e-mail us. We'd also like to know if you have suggestions for new APIs.


APIs

American Job Center Resources APIs
American Job Center partners with O'Net to provide a variety of APIs that are useful for jobseekers.
Style: RESTful APIs
Read the Documentation.

BusinessUSA Resource Access API
BusinessUSA connects businesses to government services and information. The API provides access to resource abstracts including programs, services, data, events, and more.
Style: RESTful API
Return Format: XML, CSV
Read the Documentation.

Citizen Topics API
This API lists the topics that we use to organize content on USA.gov. You can access it via the /tags call to the Social Media Registry.
Style: RESTful API
Return Format: HTML5, JSON, XML
Read the Documentation.

DigitalGov Search API (formerly USASearch)
Provides DigitalGov Search customers with results. This API is only available for use on official government websites. Sign in is required.
Style: RESTful API (requires DigitalGov Search account)
Return Format: JSON, JSONP, XML
Read the Documentation.

Federal Agency Directory API
This API contains directory information about federal agencies, such as contact methods, in English and Spanish.
Style: RESTful API
Return Format: JSON, JSONP, XML
Read the Documentation. Explore the Interactive Documentation.

Go.USA.gov API
Go.USA.gov is a URL shortener for government employees. The API can shorten, preview, and show clicks on short URLs.
Style: RESTful API
Return Format: JSON, JSONP, XML, plain text
Read the Documentation.

Government Jobs API
This API returns job openings across the federal government and includes all current openings posted on USAJobs.gov that are open to the public and located in the United States. It also includes some state and local government jobs.
Style: RESTful API
Return Format: JSON
Read the Documentation.

MyUSA APIs
Project MyUSA re-imagines how citizens interact with government. Use the MyUSA API to build apps that integrate with MyUSA.
Style: RESTful APIs (requires authentication and registration)
Read the Documentation.

Product Recall Data API
This API returns food recalls from FoodSafety.gov, car recalls from the National Highway Traffic Safety Administration, and product safety recalls from the Consumer Product Safety Commission.
Style: RESTful API
Return Format: JSON
Read the Documentation.

Social Media Registry API
The Social Media Registry is an official source of information about federal government social media accounts.
Style: RESTful API
Return Format: HTML5, JSON, XML
Read the Documentation.

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Data Feeds

1.USA.gov Data
1.USA.gov URLs are created whenever anyone shortens a .gov or .mil URL using bitly.
Style: Raw pub/sub feed
Return Format: JSON
Read the Documentation.

Frequently Asked Questions XML
The contents of our frequently asked questions are available in English and Spanish.
Style: XML data file
Read the Documentation.

List of Non-.gov URLs in Our Search
We search across all federal, state, local, tribal, and territorial government websites. Most government websites end in .gov or .mil, but many do not. This is a list of all government URLs that do not end in .gov or .mil.
Style: TXT file
Read the Documentation.

RSS Directory
Find feeds from across government.
Style: RSS

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The Tax Cut Software

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