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Where Mail 1040x

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Where Mail 1040x

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

Where mail 1040x 2. Where mail 1040x   Taxable and Nontaxable Income Table of Contents Compensation for Services Retirement Plan DistributionsIndividual Retirement Arrangements (IRAs) Pensions and Annuities Social Security and Equivalent Railroad Retirement BenefitsAre Any of Your Benefits Taxable? How Much Is Taxable? How To Report Your Benefits Lump-Sum Election Repayments More Than Gross Benefits Sickness and Injury BenefitsDisability Pensions Long-Term Care Insurance Contracts Workers' Compensation Other Sickness and Injury Benefits Life Insurance ProceedsInstallments for life. Where mail 1040x Surviving spouse. Where mail 1040x Endowment Contract Proceeds Accelerated Death Benefits Sale of HomeMaximum Amount of Exclusion Ownership and Use Tests Married Persons Business Use or Rental of Home Reporting the Sale Reverse Mortgages Other ItemsWelfare benefits. Where mail 1040x Payments from a state fund for victims of crime. Where mail 1040x Home Affordable Modification Program (HAMP). Where mail 1040x Mortgage assistance payments. Where mail 1040x Payments to reduce cost of winter energy use. Where mail 1040x Nutrition Program for the Elderly. Where mail 1040x Reemployment Trade Adjustment Assistance (RTAA). Where mail 1040x Generally, income is taxable unless it is specifically exempt (not taxed) by law. Where mail 1040x Your taxable income may include compensation for services, interest, dividends, rents, royalties, income from partnerships, estate or trust income, gain from sales or exchanges of property, and business income of all kinds. Where mail 1040x Under special provisions of the law, certain items are partially or fully exempt from tax. Where mail 1040x Provisions that are of special interest to older taxpayers are discussed in this chapter. Where mail 1040x Compensation for Services Generally, you must include in gross income everything you receive in payment for personal services. Where mail 1040x In addition to wages, salaries, commissions, fees, and tips, this includes other forms of compensation such as fringe benefits and stock options. Where mail 1040x You need not receive the compensation in cash for it to be taxable. Where mail 1040x Payments you receive in the form of goods or services generally must be included in gross income at their fair market value. Where mail 1040x Volunteer work. Where mail 1040x   Do not include in your gross income amounts you receive for supportive services or reimbursements for out-of-pocket expenses under any of the following volunteer programs. Where mail 1040x Retired Senior Volunteer Program (RSVP). Where mail 1040x Foster Grandparent Program. Where mail 1040x Senior Companion Program. Where mail 1040x Service Corps of Retired Executives (SCORE). Where mail 1040x Unemployment compensation. Where mail 1040x   You must include in income all unemployment compensation you or your spouse (if married filing jointly) received. Where mail 1040x More information. Where mail 1040x   See Publication 525, Taxable and Nontaxable Income, for more detailed information on specific types of income. Where mail 1040x Retirement Plan Distributions This section summarizes the tax treatment of amounts you receive from traditional individual retirement arrangements (IRA), employee pensions or annuities, and disability pensions or annuities. Where mail 1040x A traditional IRA is any IRA that is not a Roth or SIMPLE IRA. Where mail 1040x A Roth IRA is an individual retirement plan that can be either an account or an annuity and features nondeductible contributions and tax-free distributions. Where mail 1040x A SIMPLE IRA is a tax-favored retirement plan that certain small employers (including self-employed individuals) can set up for the benefit of their employees. Where mail 1040x More detailed information can be found in Publication 590, Individual Retirement Arrangements (IRAs), and Publication 575, Pension and Annuity Income. Where mail 1040x Individual Retirement Arrangements (IRAs) In general, distributions from a traditional IRA are taxable in the year you receive them. Where mail 1040x Exceptions to the general rule are rollovers, tax-free withdrawals of contributions, and the return of nondeductible contributions. Where mail 1040x These are discussed in Publication 590. Where mail 1040x If you made nondeductible contributions to a traditional IRA, you must file Form 8606, Nondeductible IRAs. Where mail 1040x If you do not file Form 8606 with your return, you may have to pay a $50 penalty. Where mail 1040x Also, when you receive distributions from your traditional IRA, the amounts will be taxed unless you can show, with satisfactory evidence, that nondeductible contributions were made. Where mail 1040x Early distributions. Where mail 1040x   Generally, early distributions are amounts distributed from your traditional IRA account or annuity before you are age 59½, or amounts you receive when you cash in retirement bonds before you are age  59½. Where mail 1040x You must include early distributions of taxable amounts in your gross income. Where mail 1040x These taxable amounts are also subject to an additional 10% tax unless the distribution qualifies for an exception. Where mail 1040x For purposes of the additional 10% tax, an IRA is a qualified retirement plan. Where mail 1040x For more information about this tax, see Tax on Early Distributions under Pensions and Annuities, later. Where mail 1040x After age 59½ and before age 70½. Where mail 1040x   After you reach age 59½, you can receive distributions from your traditional IRA without having to pay the 10% additional tax. Where mail 1040x Even though you can receive distributions after you reach age 59½, distributions are not required until you reach  age 70½. Where mail 1040x Required distributions. Where mail 1040x   If you are the owner of a traditional IRA, you generally must receive the entire balance in your IRA or start receiving periodic distributions from your IRA by April 1 of the year following the year in which you reach age 70½. Where mail 1040x See When Must You Withdraw Assets? (Required Minimum Distributions) in Publication 590. Where mail 1040x If distributions from your traditional IRA(s) are less than the required minimum distribution for the year, you may have to pay a 50% excise tax for that year on the amount not distributed as required. Where mail 1040x For purposes of the 50% excise tax, an IRA is a qualified retirement plan. Where mail 1040x For more information about this tax, see Tax on Excess Accumulation under Pensions and Annuities, later. Where mail 1040x See also Excess Accumulations (Insufficient Distributions) in Publication 590. Where mail 1040x Pensions and Annuities Generally, if you did not pay any part of the cost of your employee pension or annuity, and your employer did not withhold part of the cost of the contract from your pay while you worked, the amounts you receive each year are fully taxable. Where mail 1040x However, see Insurance Premiums for Retired Public Safety Officers , later. Where mail 1040x If you paid part of the cost of your pension or annuity plan (see Cost , later), you can exclude part of each annuity payment from income as a recovery of your cost (investment in the contract). Where mail 1040x This tax-free part of the payment is figured when your annuity starts and remains the same each year, even if the amount of the payment changes. Where mail 1040x The rest of each payment is taxable. Where mail 1040x However, see Insurance Premiums for Retired Public Safety Officers , later. Where mail 1040x You figure the tax-free part of the payment using one of the following methods. Where mail 1040x Simplified Method. Where mail 1040x You generally must use this method if your annuity is paid under a qualified plan (a qualified employee plan, a qualified employee annuity, or a tax-sheltered annuity plan or contract). Where mail 1040x You cannot use this method if your annuity is paid under a nonqualified plan. Where mail 1040x General Rule. Where mail 1040x You must use this method if your annuity is paid under a nonqualified plan. Where mail 1040x You generally cannot use this method if your annuity is paid under a qualified plan. Where mail 1040x Contact your employer or plan administrator to find out if your pension or annuity is paid under a qualified or nonqualified plan. Where mail 1040x You determine which method to use when you first begin receiving your annuity, and you continue using it each year that you recover part of your cost. Where mail 1040x Exclusion limit. Where mail 1040x   If your annuity starting date is after 1986, the total amount of annuity income you can exclude over the years as a recovery of the cost cannot exceed your total cost. Where mail 1040x Any unrecovered cost at your (or the last annuitant's) death is allowed as a miscellaneous itemized deduction on the final return of the decedent. Where mail 1040x This deduction is not subject to the 2%-of-adjusted-gross-income limit on miscellaneous deductions. Where mail 1040x   If you contributed to your pension or annuity and your annuity starting date is before 1987, you can continue to take your monthly exclusion for as long as you receive your annuity. Where mail 1040x If you chose a joint and survivor annuity, your survivor can continue to take the survivor's exclusion figured as of the annuity starting date. Where mail 1040x The total exclusion may be more than your cost. Where mail 1040x Cost. Where mail 1040x   Before you can figure how much, if any, of your pension or annuity benefits are taxable, you must determine your cost in the plan (your investment in the contract). Where mail 1040x Your total cost in the plan includes everything that you paid. Where mail 1040x It also includes amounts your employer contributed that were taxable to you when paid. Where mail 1040x However, see Foreign employment contributions , later. Where mail 1040x   From this total cost, subtract any refunded premiums, rebates, dividends, unrepaid loans, or other tax-free amounts you received by the later of the annuity starting date or the date on which you received your first payment. Where mail 1040x   The annuity starting date is the later of the first day of the first period for which you received a payment from the plan or the date on which the plan's obligations became fixed. Where mail 1040x    The amount of your contributions to the plan may be shown in box 9b of any Form 1099-R, Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. Where mail 1040x , that you receive. Where mail 1040x Foreign employment contributions. Where mail 1040x   If you worked abroad, certain amounts your employer paid into your retirement plan that were not includible in your gross income may be considered part of your cost. Where mail 1040x For details, see Foreign employment contributions in Publication 575. Where mail 1040x Withholding. Where mail 1040x   The payer of your pension, profit-sharing, stock bonus, annuity, or deferred compensation plan will withhold income tax on the taxable part of amounts paid to you. Where mail 1040x However, you can choose not to have tax withheld on the payments you receive, unless they are eligible rollover distributions. Where mail 1040x (These are distributions that are eligible for rollover treatment but are not paid directly to another qualified retirement plan or to a traditional IRA. Where mail 1040x ) See Withholding Tax and Estimated Tax and Rollovers in Publication 575 for more information. Where mail 1040x   For payments other than eligible rollover distributions, you can tell the payer how much to withhold by filing a Form W-4P, Withholding Certificate for Pension or Annuity Payments. Where mail 1040x Simplified Method. Where mail 1040x   Under the Simplified Method, you figure the tax-free part of each annuity payment by dividing your cost by the total number of anticipated monthly payments. Where mail 1040x For an annuity that is payable over the lives of the annuitants, this number is based on the annuitants' ages on the annuity starting date and is determined from a table. Where mail 1040x For any other annuity, this number is the number of monthly annuity payments under the contract. Where mail 1040x Who must use the Simplified Method. Where mail 1040x   You must use the Simplified Method if your annuity starting date is after November 18, 1996, and you receive your pension or annuity payments from a qualified plan or annuity, unless you were at least 75 years old and entitled to at least 5 years of guaranteed payments (defined next). Where mail 1040x   In addition, if your annuity starting date is after July 1, 1986, and before November 19, 1996, you could have chosen to use the Simplified Method for payments from a qualified plan, unless you were at least 75 years old and entitled to at least 5 years of guaranteed payments. Where mail 1040x If you chose to use the Simplified Method, you must continue to use it each year that you recover part of your cost. Where mail 1040x Guaranteed payments. Where mail 1040x   Your annuity contract provides guaranteed payments if a minimum number of payments or a minimum amount (for example, the amount of your investment) is payable even if you and any survivor annuitant do not live to receive the minimum. Where mail 1040x If the minimum amount is less than the total amount of the payments you are to receive, barring death, during the first 5 years after payments begin (figured by ignoring any payment increases), you are entitled to less than 5 years of guaranteed payments. Where mail 1040x Who cannot use the Simplified Method. Where mail 1040x   You cannot use the Simplified Method and must use the General Rule if you receive pension or annuity payments from: A nonqualified plan, such as a private annuity, a purchased commercial annuity, or a nonqualified employee plan, or A qualified plan if you are age 75 or older on your annuity starting date and you are entitled to at least 5 years of guaranteed payments (defined above). Where mail 1040x   In addition, you had to use the General Rule for either circumstance described above if your annuity starting date is after July 1, 1986, and before November 19, 1996. Where mail 1040x If you did not have to use the General Rule, you could have chosen to use it. Where mail 1040x You also had to use the General Rule for payments from a qualified plan if your annuity starting date is before July 2, 1986, and you did not qualify to use the Three-Year Rule. Where mail 1040x   If you had to use the General Rule (or chose to use it), you must continue to use it each year that you recover your cost. Where mail 1040x   Unless your annuity starting date was before 1987, once you have recovered all of your non-taxable investment, all of each remaining payment you receive is fully taxable. Where mail 1040x Once your remaining payments are fully taxable, there is no longer a concern with the General Rule or Simplified Method. Where mail 1040x   Complete information on the General Rule, including the actuarial tables you need, is contained in Publication 939, General Rule for Pensions and Annuities. Where mail 1040x How to use the Simplified Method. Where mail 1040x   Complete the Simplified Method Worksheet in the Form 1040, Form 1040A, or Form 1040NR instructions or in Publication 575 to figure your taxable annuity for 2013. Where mail 1040x Be sure to keep the completed worksheet; it will help you figure your taxable annuity next year. Where mail 1040x   To complete line 3 of the worksheet, you must determine the total number of expected monthly payments for your annuity. Where mail 1040x How you do this depends on whether the annuity is for a single life, multiple lives, or a fixed period. Where mail 1040x For this purpose, treat an annuity that is payable over the life of an annuitant as payable for that annuitant's life even if the annuity has a fixed-period feature or also provides a temporary annuity payable to the annuitant's child under age 25. Where mail 1040x    You do not need to complete line 3 of the worksheet or make the computation on line 4 if you received annuity payments last year and used last year's worksheet to figure your taxable annuity. Where mail 1040x Instead, enter the amount from line 4 of last year's worksheet on line 4 of this year's worksheet. Where mail 1040x Single-life annuity. Where mail 1040x   If your annuity is payable for your life alone, use Table 1 at the bottom of the worksheet to determine the total number of expected monthly payments. Where mail 1040x Enter on line 3 the number shown for your age on your annuity starting date. Where mail 1040x This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. Where mail 1040x Multiple-lives annuity. Where mail 1040x   If your annuity is payable for the lives of more than one annuitant, use Table 2 at the bottom of the worksheet to determine the total number of expected monthly payments. Where mail 1040x Enter on line 3 the number shown for the annuitants' combined ages on the annuity starting date. Where mail 1040x For an annuity payable to you as the primary annuitant and to more than one survivor annuitant, combine your age and the age of the youngest survivor annuitant. Where mail 1040x For an annuity that has no primary annuitant and is payable to you and others as survivor annuitants, combine the ages of the oldest and youngest annuitants. Where mail 1040x Do not treat as a survivor annuitant anyone whose entitlement to payments depends on an event other than the primary annuitant's death. Where mail 1040x   However, if your annuity starting date is before 1998, do not use Table 2 and do not combine the annuitants' ages. Where mail 1040x Instead, you must use Table 1 at the bottom of the worksheet and enter on line 3 the number shown for the primary annuitant's age on the annuity starting date. Where mail 1040x This number will differ depending on whether your annuity starting date is before November 19, 1996, or after November 18, 1996. Where mail 1040x Fixed-period annuities. Where mail 1040x   If your annuity does not depend in whole or in part on anyone's life expectancy, the total number of expected monthly payments to enter on line 3 of the worksheet is the number of monthly annuity payments under the contract. Where mail 1040x Line 6. Where mail 1040x   The amount on line 6 should include all amounts that could have been recovered in prior years. Where mail 1040x If you did not recover an amount in a prior year, you may be able to amend your returns for the affected years. Where mail 1040x    Be sure to keep a copy of the completed worksheet; it will help you figure your taxable annuity in later years. Where mail 1040x Example. Where mail 1040x Bill Smith, age 65, began receiving retirement benefits in 2013, under a joint and survivor annuity. Where mail 1040x Bill's annuity starting date is January 1, 2013. Where mail 1040x The benefits are to be paid over the joint lives of Bill and his wife, Kathy, age 65. Where mail 1040x Bill had contributed $31,000 to a qualified plan and had received no distributions before the annuity starting date. Where mail 1040x Bill is to receive a retirement benefit of $1,200 a month, and Kathy is to receive a monthly survivor benefit of $600 upon Bill's death. Where mail 1040x Bill must use the Simplified Method to figure his taxable annuity because his payments are from a qualified plan and he is under age 75. Where mail 1040x See the illustrated Worksheet 2-A, Simplified Method Worksheet, later. Where mail 1040x You can find a blank version of this worksheet in Publication 575. Where mail 1040x (The references in the illustrated worksheet are to sections in Publication 575). Where mail 1040x His annuity is payable over the lives of more than one annuitant, so Bill uses his and Kathy's combined ages, 130 (65 + 65), and Table 2 at the bottom of the worksheet in completing line 3 of the worksheet and finds the line 3 amount to be 310. Where mail 1040x Bill's tax-free monthly amount is $100 ($31,000 ÷ 310 as shown on line 4 of the worksheet). Where mail 1040x Upon Bill's death, if Bill has not recovered the full $31,000 investment, Kathy will also exclude $100 from her $600 monthly payment. Where mail 1040x The full amount of any annuity payments received after 310 payments are paid must generally be included in gross income. Where mail 1040x If Bill and Kathy die before 310 payments are made, a miscellaneous itemized deduction will be allowed for the unrecovered cost on the final income tax return of the last to die. Where mail 1040x This deduction is not subject to the 2%-of-adjusted-gross-income limit. Where mail 1040x Worksheet 2-A. Where mail 1040x Simplified Method Worksheet—Illustrated 1. Where mail 1040x Enter the total pension or annuity payments received this year. Where mail 1040x Also, add this amount to the total for Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a 1. Where mail 1040x $ 14,400 2. Where mail 1040x Enter your cost in the plan (contract) at the annuity starting date plus any death benefit exclusion* See Cost (Investment in the Contract), earlier 2. Where mail 1040x 31,000   Note. Where mail 1040x If your annuity starting date was before this year and you completed this worksheet last year, skip line 3 and enter the amount from line 4 of last year's worksheet on line 4 below (even if the amount of your pension or annuity has changed). Where mail 1040x Otherwise, go to line 3. Where mail 1040x     3. Where mail 1040x Enter the appropriate number from Table 1 below. Where mail 1040x But if your annuity starting date was after 1997 and the payments are for your life and that of your beneficiary, enter the appropriate number from Table 2 below 3. Where mail 1040x 310 4. Where mail 1040x Divide line 2 by the number on line 3 4. Where mail 1040x 100 5. Where mail 1040x Multiply line 4 by the number of months for which this year's payments were made. Where mail 1040x If your annuity starting date was before 1987, enter this amount on line 8 below and skip lines 6, 7, 10, and 11. Where mail 1040x Otherwise, go to line 6 5. Where mail 1040x 1,200 6. Where mail 1040x Enter any amount previously recovered tax free in years after 1986. Where mail 1040x This is the amount shown on line 10 of your worksheet for last year 6. Where mail 1040x 0 7. Where mail 1040x Subtract line 6 from line 2 7. Where mail 1040x 31,000 8. Where mail 1040x Enter the smaller of line 5 or line 7 8. Where mail 1040x 1,200 9. Where mail 1040x Taxable amount for year. Where mail 1040x Subtract line 8 from line 1. Where mail 1040x Enter the result, but not less than zero. Where mail 1040x Also, add this amount to the total for Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Where mail 1040x Note. Where mail 1040x If your Form 1099-R shows a larger taxable amount, use the amount figured on this line instead. Where mail 1040x If you are a retired public safety officer, see Insurance Premiums for Retired Public Safety Officers, earlier, before entering an amount on your tax return. Where mail 1040x 9. Where mail 1040x $ 13,200 10. Where mail 1040x Was your annuity starting date before 1987? □ Yes. Where mail 1040x STOP. Where mail 1040x Do not complete the rest of this worksheet. Where mail 1040x  ☑ No. Where mail 1040x Add lines 6 and 8. Where mail 1040x This is the amount you have recovered tax free through 2013. Where mail 1040x You will need this number if you need to fill out this worksheet next year. Where mail 1040x 10. Where mail 1040x 1,200 11. Where mail 1040x Balance of cost to be recovered. Where mail 1040x Subtract line 10 from line 2. Where mail 1040x If zero, you will not have to complete this worksheet next year. Where mail 1040x The payments you receive next year will generally be fully taxable 11. Where mail 1040x $ 29,800 * A death benefit exclusion (up to $5,000) applied to certain benefits received by employees who died before August 21, 1996. Where mail 1040x   Table 1 for Line 3 Above       AND your annuity starting date was—   IF your age on your annuity starting date was . Where mail 1040x . Where mail 1040x . Where mail 1040x   BEFORE November 19, 1996, enter on line 3 . Where mail 1040x . Where mail 1040x . Where mail 1040x AFTER November 18, 1996, enter on line 3 . Where mail 1040x . Where mail 1040x . Where mail 1040x   55 or under 300 360   56-60 260 310   61-65 240 260   66-70 170 210   71 or over 120 160 Table 2 for Line 3 Above   IF the annuitants' combined ages on your annuity starting date were . Where mail 1040x . Where mail 1040x . Where mail 1040x   THEN enter on line 3 . Where mail 1040x . Where mail 1040x . Where mail 1040x         110 or under   410         111-120   360         121-130   310         131-140   260         141 or over   210       Survivors of retirees. Where mail 1040x   Benefits paid to you as a survivor under a joint and survivor annuity must be included in your gross income in the same way the retiree would have included them in gross income. Where mail 1040x   If you receive a survivor annuity because of the death of a retiree who had reported the annuity under the Three-Year Rule, include the total received in your income. Where mail 1040x The retiree's cost has already been recovered tax free. Where mail 1040x   If the retiree was reporting the annuity payments under the General Rule, you must apply the same exclusion percentage the retiree used to your initial payment called for in the contract. Where mail 1040x The resulting tax-free amount will then remain fixed. Where mail 1040x Any increases in the survivor annuity are fully taxable. Where mail 1040x   If the retiree was reporting the annuity payments under the Simplified Method, the part of each payment that is tax free is the same as the tax-free amount figured by the retiree at the annuity starting date. Where mail 1040x See Simplified Method , earlier. Where mail 1040x How to report. Where mail 1040x   If you file Form 1040, report your total annuity on line 16a, and the taxable part on line 16b. Where mail 1040x If your pension or annuity is fully taxable, enter it on line 16b. Where mail 1040x Do not make an entry on line 16a. Where mail 1040x   If you file Form 1040A, report your total annuity on line 12a, and the taxable part on line 12b. Where mail 1040x If your pension or annuity is fully taxable, enter it on line 12b. Where mail 1040x Do not make an entry on line 12a. Where mail 1040x   If you file Form 1040NR, report your total annuity on line 17a, and the taxable part on line 17b. Where mail 1040x If your pension or annuity is fully taxable, enter it on line 17b. Where mail 1040x Do not make an entry on line 17a. Where mail 1040x Example. Where mail 1040x You are a Form 1040 filer and you received monthly payments totaling $1,200 (12 months x $100) during 2013 from a pension plan that was completely financed by your employer. Where mail 1040x You had paid no tax on the payments that your employer made to the plan, and the payments were not used to pay for accident, health, or long-term care insurance premiums (as discussed later under Insurance Premiums for Retired Public Safety Officers ). Where mail 1040x The entire $1,200 is taxable. Where mail 1040x You include $1,200 only on Form 1040, line 16b. Where mail 1040x Joint return. Where mail 1040x   If you file a joint return and you and your spouse each receive one or more pensions or annuities, report the total of the pensions and annuities on line 16a of Form 1040, line 12a of Form 1040A, or line 17a of Form 1040NR. Where mail 1040x Report the total of the taxable parts on line 16b of Form 1040, line 12b of Form 1040A, or line 17b of Form 1040NR. Where mail 1040x Form 1099-R. Where mail 1040x   You should receive a Form 1099-R for your pension or annuity. Where mail 1040x Form 1099-R shows your pension or annuity for the year and any income tax withheld. Where mail 1040x You should receive a Form W-2 if you receive distributions from certain nonqualified plans. Where mail 1040x You must attach Forms 1099-R or Forms W-2 to your 2013 tax return if federal income tax was withheld. Where mail 1040x Generally, you should be sent these forms by January 31, 2014. Where mail 1040x Nonperiodic Distributions If you receive a nonperiodic distribution from your retirement plan, you may be able to exclude all or part of it from your income as a recovery of your cost. Where mail 1040x Nonperiodic distributions include cash withdrawals, distributions of current earnings (dividends) on your investment, and certain loans. Where mail 1040x For information on how to figure the taxable amount of a nonperiodic distribution, see Taxation of Nonperiodic Payments in Publication 575. Where mail 1040x The taxable part of a nonperiodic distribution may be subject to an additional 10% tax. Where mail 1040x See Tax on Early Distributions, later. Where mail 1040x Lump-sum distributions. Where mail 1040x   If you receive a lump-sum distribution from a qualified employee plan or qualified employee annuity and the plan participant was born before January 2, 1936, you may be able to elect optional methods of figuring the tax on the distribution. Where mail 1040x The part from active participation in the plan before 1974 may qualify as capital gain subject to a 20% tax rate. Where mail 1040x The part from participation after 1973 (and any part from participation before 1974 that you do not report as capital gain) is ordinary income. Where mail 1040x You may be able to use the 10-year tax option to figure tax on the ordinary income part. Where mail 1040x Form 1099-R. Where mail 1040x   If you receive a total distribution from a plan, you should receive a Form 1099-R. Where mail 1040x If the distribution qualifies as a lump-sum distribution, box 3 shows the capital gain part of the distribution. Where mail 1040x The amount in box 2a, Taxable amount, minus the amount in box 3, Capital gain, is the ordinary income part. Where mail 1040x More information. Where mail 1040x   For more detailed information on lump-sum distributions, see Publication 575 or Form 4972, Tax on Lump-Sum Distributions. Where mail 1040x Tax on Early Distributions Most distributions you receive from your qualified retirement plan and nonqualified annuity contracts before you reach age 59½ are subject to an additional tax of 10%. Where mail 1040x The tax applies to the taxable part of the distribution. Where mail 1040x For this purpose, a qualified retirement plan is: A qualified employee plan (including a qualified cash or deferred arrangement (CODA) under Internal Revenue Code section 401(k)), A qualified employee annuity plan, A tax-sheltered annuity plan (403(b) plan), or An eligible state or local government section 457 deferred compensation plan (to the extent that any distribution is attributable to amounts the plan received in a direct transfer or rollover from one of the other plans listed here or an IRA). Where mail 1040x  An IRA is also a qualified retirement plan for purposes of this tax. Where mail 1040x General exceptions to tax. Where mail 1040x   The early distribution tax does not apply to any distributions that are: Made as part of a series of substantially equal periodic payments (made at least annually) for your life (or life expectancy) or the joint lives (or joint life expectancies) of you and your designated beneficiary (if from a qualified retirement plan, the payments must begin after separation from service), Made because you are totally and permanently disabled, or Made on or after the death of the plan participant or contract holder. Where mail 1040x Additional exceptions. Where mail 1040x   There are additional exceptions to the early distribution tax for certain distributions from qualified retirement plans and nonqualified annuity contracts. Where mail 1040x See Publication 575 for details. Where mail 1040x Reporting tax. Where mail 1040x   If you owe only the tax on early distributions and distribution code 1 (early distribution, no known exception) is correctly shown in Form 1099-R, box 7, multiply the taxable part of the early distribution by 10% (. Where mail 1040x 10) and enter the result on Form 1040, line 58, or Form 1040NR, line 56. Where mail 1040x See the instructions for line 58 of Form 1040 or line 56 of Form 1040NR for more information about reporting the early distribution tax. Where mail 1040x Tax on Excess Accumulation To make sure that most of your retirement benefits are paid to you during your lifetime, rather than to your beneficiaries after your death, the payments that you receive from qualified retirement plans must begin no later than your required beginning date. Where mail 1040x Unless the rule for 5% owners applies, this is generally April 1 of the year that follows the later of: The calendar year in which you reach age 70½, or The calendar year in which you retire from employment with the employer maintaining the plan. Where mail 1040x However, your plan may require you to begin to receive payments by April 1 of the year that follows the year in which you reach 70½, even if you have not retired. Where mail 1040x For this purpose, a qualified retirement plan includes: A qualified employee plan, A qualified employee annuity plan, An eligible section 457 deferred compensation plan, or A tax-sheltered annuity plan (403(b) plan) (for benefits accruing after 1986). Where mail 1040x  An IRA is also a qualified retirement plan for purposes of this tax. Where mail 1040x An excess accumulation is the undistributed remainder of the required minimum distribution that was left in your qualified retirement plan. Where mail 1040x 5% owners. Where mail 1040x   If you own (or are considered to own under section 318 of the Internal Revenue Code) more than 5% of the company maintaining your qualified retirement plan, you must begin to receive distributions from the plan by April 1 of the year after the calendar year in which you reach age 70½. Where mail 1040x See Publication 575 for more information. Where mail 1040x Amount of tax. Where mail 1040x   If you do not receive the required minimum distribution, you are subject to an additional tax. Where mail 1040x The tax equals 50% of the difference between the amount that must be distributed and the amount that was distributed during the tax year. Where mail 1040x You can get this excise tax excused if you establish that the shortfall in distributions was due to reasonable error and that you are taking reasonable steps to remedy the shortfall. Where mail 1040x Form 5329. Where mail 1040x   You must file a Form 5329 if you owe a tax because you did not receive a minimum required distribution from your qualified retirement plan. Where mail 1040x Additional information. Where mail 1040x   For more detailed information on the tax on excess accumulation, see Publication 575. Where mail 1040x Insurance Premiums for Retired Public Safety Officers If you are an eligible retired public safety officer (law enforcement officer, firefighter, chaplain, or member of a rescue squad or ambulance crew), you can elect to exclude from income distributions made from your eligible retirement plan that are used to pay the premiums for accident or health insurance or long-term care insurance. Where mail 1040x The premiums can be for coverage for you, your spouse, or dependent(s). Where mail 1040x The distribution must be made directly from the plan to the insurance provider. Where mail 1040x You can exclude from income the smaller of the amount of the insurance premiums or $3,000. Where mail 1040x You can only make this election for amounts that would otherwise be included in your income. Where mail 1040x The amount excluded from your income cannot be used to claim a medical expense deduction. Where mail 1040x An eligible retirement plan is a governmental plan that is a: Qualified trust, Section 403(a) plan, Section 403(b) annuity, or Section 457(b) plan. Where mail 1040x If you make this election, reduce the otherwise taxable amount of your pension or annuity by the amount excluded. Where mail 1040x The taxable amount shown in box 2a of any Form 1099-R that you receive does not reflect the exclusion. Where mail 1040x Report your total distributions on Form 1040, line 16a; Form 1040A, line 12a; or Form 1040NR, line 17a. Where mail 1040x Report the taxable amount on Form 1040, line 16b; Form 1040A, line 12b; or Form 1040NR, line 17b. Where mail 1040x Enter “PSO” next to the appropriate line on which you report the taxable amount. Where mail 1040x Railroad Retirement Benefits Benefits paid under the Railroad Retirement Act fall into two categories. Where mail 1040x These categories are treated differently for income tax purposes. Where mail 1040x Social security equivalent benefits. Where mail 1040x   The first category is the amount of tier 1 railroad retirement benefits that equals the social security benefit that a railroad employee or beneficiary would have been entitled to receive under the social security system. Where mail 1040x This part of the tier 1 benefit is the social security equivalent benefit (SSEB) and is treated for tax purposes like social security benefits. Where mail 1040x (See Social Security and Equivalent Railroad Retirement Benefits , later. Where mail 1040x ) Non-social security equivalent benefits. Where mail 1040x   The second category contains the rest of the tier 1 benefits, called the non-social security equivalent benefit (NSSEB). Where mail 1040x It also contains any tier 2 benefit, vested dual benefit (VDB), and supplemental annuity benefit. Where mail 1040x This category of benefits is treated as an amount received from a qualified employee plan. Where mail 1040x This allows for the tax-free (nontaxable) recovery of employee contributions from the tier 2 benefits and the NSSEB part of the tier 1 benefits. Where mail 1040x Vested dual benefits and supplemental annuity benefits are non-contributory pensions and are fully taxable. Where mail 1040x More information. Where mail 1040x   For more information about railroad retirement benefits, see Publication 575. Where mail 1040x Military Retirement Pay Military retirement pay based on age or length of service is taxable and must be included in income as a pension on Form 1040, lines 16a and 16b; on Form 1040A, lines 12a and 12b; or on Form 1040NR, lines 17a and 17b. Where mail 1040x But, certain military and government disability pensions that are based on a percentage of disability from active service in the Armed Forces of any country generally are not taxable. Where mail 1040x For more information, including information about veterans' benefits and insurance, see Publication 525. Where mail 1040x Social Security and Equivalent Railroad Retirement Benefits This discussion explains the federal income tax rules for social security benefits and equivalent tier 1 railroad retirement benefits. Where mail 1040x Social security benefits include monthly retirement, survivor, and disability benefits. Where mail 1040x They do not include supplemental security income (SSI) payments, which are not taxable. Where mail 1040x Equivalent tier 1 railroad retirement benefits are the part of tier 1 benefits that a railroad employee or beneficiary would have been entitled to receive under the social security system. Where mail 1040x They commonly are called the social security equivalent benefit (SSEB) portion of tier 1 benefits. Where mail 1040x If you received these benefits during 2013, you should have received a Form SSA-1099 or Form RRB-1099 (Form SSA-1042S or Form RRB-1042S if you are a nonresident alien), showing the amount of the benefits. Where mail 1040x Are Any of Your Benefits Taxable? Note. Where mail 1040x When the term “benefits” is used in this section, it applies to both social security benefits and the SSEB portion of tier 1 railroad retirement benefits. Where mail 1040x  To find out whether any of your benefits may be taxable, compare the base amount for your filing status (explained later) with the total of: One-half of your benefits, plus All your other income, including tax-exempt interest. Where mail 1040x When making this comparison, do not reduce your other income by any exclusions for: Interest from qualified U. Where mail 1040x S. Where mail 1040x savings bonds, Employer-provided adoption benefits, Foreign earned income or foreign housing, or Income earned in American Samoa or Puerto Rico by bona fide residents. Where mail 1040x Figuring total income. Where mail 1040x   To figure the total of one-half of your benefits plus your other income, use Worksheet 2-B. Where mail 1040x If that total amount is more than your base amount, part of your benefits may be taxable. Where mail 1040x If you are married and file a joint return for 2013, you and your spouse must combine your incomes and your benefits to figure whether any of your combined benefits are taxable. Where mail 1040x Even if your spouse did not receive any benefits, you must add your spouse's income to yours to figure whether any of your benefits are taxable. Where mail 1040x If the only income you received during 2013 was your social security or the SSEB portion of tier 1 railroad retirement benefits, your benefits generally are not taxable and you probably do not have to file a return. Where mail 1040x If you have income in addition to your benefits, you may have to file a return even if none of your benefits are taxable. Where mail 1040x Worksheet 2-B. Where mail 1040x A Quick Way To Check if Your Benefits May Be Taxable A. Where mail 1040x Enter the amount from box 5 of all your Forms SSA-1099 and RRB-1099. Where mail 1040x Include  the full amount of any lump-sum benefit payments received in 2013, for 2013 and  earlier years. Where mail 1040x (If you received more than one form, combine the amounts from box 5  and enter the total. Where mail 1040x ) A. Where mail 1040x     Note. Where mail 1040x If the amount on line A is zero or less, stop here; none of your benefits are  taxable this year. Where mail 1040x     B. Where mail 1040x Enter one-half of the amount on line A B. Where mail 1040x   C. Where mail 1040x Enter your taxable pensions, wages, interest, dividends, and other taxable income C. Where mail 1040x   D. Where mail 1040x Enter any tax-exempt interest income (such as interest on municipal bonds) plus any exclusions from income for: •Interest from qualified U. Where mail 1040x S. Where mail 1040x savings bonds, •Employer-provided adoption benefits, •Foreign earned income or foreign housing, or •Income earned in American Samoa or Puerto Rico by bona fide residents D. Where mail 1040x   E. Where mail 1040x Add lines B, C, and D and enter the total E. Where mail 1040x   F. Where mail 1040x If you are: •Married filing jointly, enter $32,000 •Single, head of household, qualifying widow(er), or married filing separately and you  lived apart from your spouse for all of 2013, enter $25,000 •Married filing separately and you lived with your spouse at any time during 2013,  enter -0- F. Where mail 1040x   G. Where mail 1040x Is the amount on line F less than or equal to the amount on line E? □ No. Where mail 1040x None of your benefits are taxable this year. Where mail 1040x  □ Yes. Where mail 1040x Some of your benefits may be taxable. Where mail 1040x To figure how much of your benefits  are taxable, see Which worksheet to use under How Much Is Taxable. Where mail 1040x     Base Amount Your base amount is: $25,000 if you are single, head of household, or qualifying widow(er) with dependent child, $25,000 if you are married filing separately and lived apart from your spouse for all of 2013, $32,000 if you are married filing jointly, or $0 if you are married filing separately and lived with your spouse at any time during 2013. Where mail 1040x Repayment of Benefits Any repayment of benefits you made during 2013 must be subtracted from the gross benefits you received in 2013. Where mail 1040x It does not matter whether the repayment was for a benefit you received in 2013 or in an earlier year. Where mail 1040x If you repaid more than the gross benefits you received in 2013, see Repayments More Than Gross Benefits , later. Where mail 1040x Your gross benefits are shown in box 3 of Form SSA-1099 or Form RRB-1099. Where mail 1040x Your repayments are shown in box 4. Where mail 1040x The amount in box 5 shows your net benefits for 2013 (box 3 minus box 4). Where mail 1040x Use the amount in box 5 to figure whether any of your benefits are taxable. Where mail 1040x Tax Withholding and Estimated Tax You can choose to have federal income tax withheld from your social security and/or the SSEB portion of your tier 1 railroad retirement benefits. Where mail 1040x If you choose to do this, you must complete a Form W-4V, Voluntary Withholding Request. Where mail 1040x If you do not choose to have income tax withheld, you may have to request additional withholding from other income, or pay estimated tax during the year. Where mail 1040x For details, see Publication 505, Tax Withholding and Estimated Tax, or the instructions for Form 1040-ES, Estimated Tax for Individuals. Where mail 1040x How Much Is Taxable? If part of your benefits is taxable, how much is taxable depends on the total amount of your benefits and other income. Where mail 1040x Generally, the higher that total amount, the greater the taxable part of your benefits. Where mail 1040x Maximum taxable part. Where mail 1040x   The taxable part of your benefits usually cannot be more than 50%. Where mail 1040x However, up to 85% of your benefits can be taxable if either of the following situations applies to you. Where mail 1040x The total of one-half of your benefits and all your other income is more than $34,000 ($44,000 if you are married filing jointly). Where mail 1040x You are married filing separately and lived with your spouse at any time during 2013. Where mail 1040x   If you are a nonresident alien, 85% of your benefits are taxable. Where mail 1040x However, this income is exempt under some tax treaties. Where mail 1040x Which worksheet to use. Where mail 1040x   A worksheet to figure your taxable benefits is in the instructions for your Form 1040 or 1040A. Where mail 1040x However, you will need to use a different worksheet(s) if any of the following situations applies to you. Where mail 1040x You contributed to a traditional individual retirement arrangement (IRA) and you or your spouse were covered by a retirement plan at work. Where mail 1040x In this situation, you must use the special worksheets in Appendix B of Publication 590 to figure both your IRA deduction and your taxable benefits. Where mail 1040x Situation (1) does not apply and you take one or more of the following exclusions. Where mail 1040x Interest from qualified U. Where mail 1040x S. Where mail 1040x savings bonds (Form 8815). Where mail 1040x Employer-provided adoption benefits (Form 8839). Where mail 1040x Foreign earned income or housing (Form 2555 or Form 2555-EZ). Where mail 1040x Income earned in American Samoa (Form 4563) or Puerto Rico by bona fide residents. Where mail 1040x In these situations, you must use Worksheet 1 in Publication 915, Social Security and Equivalent Railroad Retirement Benefits, to figure your taxable benefits. Where mail 1040x You received a lump-sum payment for an earlier year. Where mail 1040x In this situation, also complete Worksheet 2 or 3 and Worksheet 4 in Publication 915. Where mail 1040x See Lump-Sum Election , later. Where mail 1040x How To Report Your Benefits If part of your benefits are taxable, you must use Form 1040, Form 1040A, or Form 1040NR. Where mail 1040x You cannot use Form 1040EZ. Where mail 1040x Reporting on Form 1040. Where mail 1040x   Report your net benefits (the amount in box 5 of your Form SSA-1099 or Form RRB-1099) on line 20a and the taxable part on line 20b. Where mail 1040x If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 20a. Where mail 1040x Reporting on Form 1040A. Where mail 1040x   Report your net benefits (the amount in box 5 of your Form SSA-1099 or Form RRB-1099) on line 14a and the taxable part on line 14b. Where mail 1040x If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on line 14a. Where mail 1040x Reporting on Form 1040NR. Where mail 1040x   Report 85% of the total amount of your benefits (box 5 of your Form SSA-1042S or Form RRB-1042S) in the appropriate column of Form 1040NR, Schedule NEC, line 8. Where mail 1040x Benefits not taxable. Where mail 1040x   If you are filing Form 1040EZ, do not report any benefits on your tax return. Where mail 1040x If you are filing Form 1040 or Form 1040A, report your net benefits (the amount in box 5 of your Form SSA-1099 or Form RRB-1099) on Form 1040, line 20a, or Form 1040A, line 14a. Where mail 1040x Enter -0- on Form 1040, line 20b, or Form 1040A, line 14b. Where mail 1040x If you are married filing separately and you lived apart from your spouse for all of 2013, also enter “D” to the right of the word “benefits” on Form 1040, line 20a, or Form 1040A, line 14a. Where mail 1040x Lump-Sum Election You must include the taxable part of a lump-sum (retroactive) payment of benefits received in 2013 in your 2013 income, even if the payment includes benefits for an earlier year. Where mail 1040x This type of lump-sum benefit payment should not be confused with the lump-sum death benefit that both the SSA and RRB pay to many of their beneficiaries. Where mail 1040x No part of the lump-sum death benefit is subject to tax. Where mail 1040x For more information about the lump-sum death benefit, visit the Social Security Administration website at www. Where mail 1040x SSA. Where mail 1040x gov, and use keyword: death benefit. Where mail 1040x Generally, you use your 2013 income to figure the taxable part of the total benefits received in 2013. Where mail 1040x However, you may be able to figure the taxable part of a lump-sum payment for an earlier year separately, using your income for the earlier year. Where mail 1040x You can elect this method if it lowers your taxable benefits. Where mail 1040x See Publication 915 for more information. Where mail 1040x Repayments More Than Gross Benefits In some situations, your Form SSA-1099 or Form RRB-1099 will show that the total benefits you repaid (box 4) are more than the gross benefits (box 3) you received. Where mail 1040x If this occurred, your net benefits in box 5 will be a negative figure (a figure in parentheses) and none of your benefits will be taxable. Where mail 1040x If you receive more than one form, a negative figure in box 5 of one form is used to offset a positive figure in box 5 of another form for that same year. Where mail 1040x If you have any questions about this negative figure, contact your local Social Security Administration office or your local U. Where mail 1040x S. Where mail 1040x Railroad Retirement Board field office. Where mail 1040x Joint return. Where mail 1040x   If you and your spouse file a joint return, and your Form SSA-1099 or RRB-1099 has a negative figure in box 5 but your spouse's does not, subtract the box 5 amount on your form from the box 5 amount on your spouse's form. Where mail 1040x You do this to get your net benefits when figuring if your combined benefits are taxable. Where mail 1040x Repayment of benefits received in an earlier year. Where mail 1040x   If the total amount shown in box 5 of all of your Forms SSA-1099 and RRB-1099 is a negative figure, you can take an itemized deduction for the part of this negative figure that represents benefits you included in gross income in an earlier year. Where mail 1040x   If this deduction is $3,000 or less, it is subject to the 2%-of-adjusted-gross-income limit that applies to certain miscellaneous itemized deductions. Where mail 1040x Claim it on Schedule A (Form 1040), line 23. Where mail 1040x   If this deduction is more than $3,000, you have to follow some special instructions. Where mail 1040x See Publication 915 for those instructions. Where mail 1040x Sickness and Injury Benefits Generally, you must report as income any amount you receive for personal injury or sickness through an accident or health plan that is paid for by your employer. Where mail 1040x If both you and your employer pay for the plan, only the amount you receive that is due to your employer's payments is reported as income. Where mail 1040x However, certain payments may not be taxable to you. Where mail 1040x Some of these payments are discussed later in this section. Where mail 1040x Also, see Military and Government Disability Pensions and Other Sickness and Injury Benefits in Publication 525. Where mail 1040x Cost paid by you. Where mail 1040x   If you pay the entire cost of an accident or health plan, do not include any amounts you receive from the plan for personal injury or sickness as income on your tax return. Where mail 1040x If your plan reimbursed you for medical expenses you deducted in an earlier year, you may have to include some, or all, of the reimbursement in your income. Where mail 1040x Disability Pensions If you retired on disability, you must include in income any disability pension you receive under a plan that is paid for by your employer. Where mail 1040x You must report your taxable disability payments as wages on line 7 of Form 1040 or Form 1040A or on line 8 of Form 1040NR until you reach minimum retirement age. Where mail 1040x Minimum retirement age generally is the age at which you can first receive a pension or annuity if you are not disabled. Where mail 1040x If you were 65 or older by the end of 2013 or you were retired on permanent and total disability and received taxable disability income, you may be able to claim the credit for the elderly or the disabled. Where mail 1040x See Credit for the Elderly or the Disabled, later. Where mail 1040x For more information on this credit, see Publication 524, Credit for the Elderly or the Disabled. Where mail 1040x Beginning on the day after you reach minimum retirement age, payments you receive are taxable as a pension or annuity. Where mail 1040x Report the payments on lines 16a and 16b of Form 1040, on lines 12a and 12b of Form 1040A, or on lines 17a and 17b of Form 1040NR. Where mail 1040x For more information on pensions and annuities, see Publication 575. Where mail 1040x Retirement and profit-sharing plans. Where mail 1040x   If you receive payments from a retirement or profit-sharing plan that does not provide for disability retirement, do not treat the payments as a disability pension. Where mail 1040x The payments must be reported as a pension or annuity. Where mail 1040x Accrued leave payment. Where mail 1040x   If you retire on disability, any lump-sum payment you receive for accrued annual leave is a salary payment. Where mail 1040x The payment is not a disability payment. Where mail 1040x Include it in your income in the tax year you receive it. Where mail 1040x Long-Term Care Insurance Contracts In most cases, long-term care insurance contracts generally are treated as accident and health insurance contracts. Where mail 1040x Amounts you receive from them (other than policyholder dividends or premium refunds) generally are excludable from income as amounts received for personal injury or sickness. Where mail 1040x However, the amount you can exclude may be limited. Where mail 1040x Long-term care insurance contracts are discussed in more detail in Publication 525. Where mail 1040x Workers' Compensation Amounts you receive as workers' compensation for an occupational sickness or injury are fully exempt from tax if they are paid under a workers' compensation act or a statute in the nature of a workers' compensation act. Where mail 1040x The exemption also applies to your survivors. Where mail 1040x The exemption, however, does not apply to retirement plan benefits you receive based on your age, length of service, or prior contributions to the plan, even if you retired because of an occupational sickness or injury. Where mail 1040x If part of your workers' compensation reduces your social security or equivalent railroad retirement benefits, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. Where mail 1040x For a discussion of the taxability of these benefits, see Social Security and Equivalent Railroad Retirement Benefits, earlier. Where mail 1040x Return to work. Where mail 1040x   If you return to work after qualifying for workers' compensation, salary payments you receive for performing light duties are taxable as wages. Where mail 1040x Other Sickness and Injury Benefits In addition to disability pensions and annuities, you may receive other payments for sickness or injury. Where mail 1040x Federal Employees' Compensation Act (FECA). Where mail 1040x   Payments received under this Act for personal injury or sickness, including payments to beneficiaries in case of death, are not taxable. Where mail 1040x However, you are taxed on amounts you receive under this Act as continuation of pay for up to 45 days while a claim is being decided. Where mail 1040x Report this income on Form 1040, line 7; Form 1040A, line 7; on Form 1040EZ, line 1; or Form 1040NR, line 8. Where mail 1040x Also, pay for sick leave while a claim is being processed is taxable and must be included in your income as wages. Where mail 1040x    If part of the payments you receive under FECA reduces your social security or equivalent railroad retirement benefits, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. Where mail 1040x For a discussion of the taxability of these benefits, see Social Security and Equivalent Railroad Retirement Benefits, earlier. Where mail 1040x Other compensation. Where mail 1040x   Many other amounts you receive as compensation for sickness or injury are not taxable. Where mail 1040x These include the following amounts. Where mail 1040x Benefits you receive under an accident or health insurance policy on which either you paid the premiums or your employer paid the premiums but you had to include them in your income. Where mail 1040x Disability benefits you receive for loss of income or earning capacity as a result of injuries under a no-fault car insurance policy. Where mail 1040x Compensation you receive for permanent loss or loss of use of a part or function of your body, for your permanent disfigurement, or for such loss or disfigurement suffered by your spouse or dependent(s). Where mail 1040x This compensation must be based only on the injury and not on the period of your absence from work. Where mail 1040x These benefits are not taxable even if your employer pays for the accident and health plan that provides these benefits. Where mail 1040x Life Insurance Proceeds Life insurance proceeds paid to you because of the death of the insured person are not taxable unless the policy was turned over to you for a price. Where mail 1040x This is true even if the proceeds were paid under an accident or health insurance policy or an endowment contract. Where mail 1040x Proceeds not received in installments. Where mail 1040x   If death benefits are paid to you in a lump sum or other than at regular intervals, include in your income only the benefits that are more than the amount payable to you at the time of the insured person's death. Where mail 1040x If the benefit payable at death is not specified, you include in your income the benefit payments that are more than the present value of the payments at the time of death. Where mail 1040x Proceeds received in installments. Where mail 1040x   If you receive life insurance proceeds in installments, you can exclude part of each installment from your income. Where mail 1040x   To determine the excluded part, divide the amount held by the insurance company (generally the total lump sum payable at the death of the insured person) by the number of installments to be paid. Where mail 1040x Include anything over this excluded part in your income as interest. Where mail 1040x Installments for life. Where mail 1040x   If, as the beneficiary under an insurance contract, you are entitled to receive the proceeds in installments for the rest of your life without a refund or period-certain guarantee, you figure the excluded part of each installment by dividing the amount held by the insurance company by your life expectancy. Where mail 1040x If there is a refund or period-certain guarantee, the amount held by the insurance company for this purpose is reduced by the actuarial value of the guarantee. Where mail 1040x Surviving spouse. Where mail 1040x   If your spouse died before October 23, 1986, and insurance proceeds paid to you because of the death of your spouse are received in installments, you can exclude, in any year, up to $1,000 of the interest included in the installments. Where mail 1040x If you remarry, you can continue to take the exclusion. Where mail 1040x Surrender of policy for cash. Where mail 1040x   If you surrender a life insurance policy for cash, you must include in income any proceeds that are more than the cost of the life insurance policy. Where mail 1040x In general, your cost (or investment in the contract) is the total of premiums that you paid for the life insurance policy, less any refunded premiums, rebates, dividends, or unrepaid loans that were not included in your income. Where mail 1040x You should receive a Form 1099-R showing the total proceeds and the taxable part. Where mail 1040x Report these amounts on Form 1040, lines 16a and 16b; Form 1040A, lines 12a and 12b; or Form 1040NR, lines 17a and 17b. Where mail 1040x Endowment Contract Proceeds An endowment contract is a policy that pays over to you a specified amount of money on a certain date unless you die before that date, in which case, the money is paid to your designated beneficiary. Where mail 1040x Endowment proceeds paid in a lump sum to you at maturity are taxable only if the proceeds are more than the cost of the policy. Where mail 1040x To determine your cost, subtract from the total premiums (or other consideration) paid for the contract any amount that you previously received under the contract and excluded from your income. Where mail 1040x Include in your income the part of the lump-sum payment that is more than your cost. Where mail 1040x Endowment proceeds that you choose to receive in installments instead of a lump-sum payment at the maturity of the policy are taxed as an annuity. Where mail 1040x The tax treatment of an annuity is explained in Publication 575. Where mail 1040x For this treatment to apply, you must choose to receive the proceeds in installments before receiving any part of the lump sum. Where mail 1040x This election must be made within 60 days after the lump-sum payment first becomes payable to you. Where mail 1040x Accelerated Death Benefits Certain amounts paid as accelerated death benefits under a life insurance contract or viatical settlement before the insured's death are generally excluded from income if the insured is terminally or chronically ill. Where mail 1040x However, see Exception , later. Where mail 1040x For a chronically ill individual, accelerated death benefits paid on the basis of costs incurred for qualified long-term care services are fully excludable. Where mail 1040x Accelerated death benefits paid on a per diem or other periodic basis without regard to the costs are excludable up to a limit. Where mail 1040x In addition, if any portion of a death benefit under a life insurance contract on the life of a terminally or chronically ill individual is sold or assigned to a viatical settlement provider, the amount received also is excluded from income. Where mail 1040x Generally, a viatical settlement provider is one who regularly engages in the business of buying or taking assignment of life insurance contracts on the lives of insured individuals who are terminally or chronically ill. Where mail 1040x To report taxable accelerated death benefits made on a per diem or other periodic basis, you must file Form 8853, Archer MSAs and Long-Term Care Insurance Contracts, with your return. Where mail 1040x Terminally or chronically ill defined. Where mail 1040x   A terminally ill person is one who has been certified by a physician as having an illness or physical condition that reasonably can be expected to result in death within 24 months from the date of the certification. Where mail 1040x A chronically ill person is one who is not terminally ill but has been certified (within the previous 12 months) by a licensed health care practitioner as meeting either of the following conditions. Where mail 1040x The person is unable to perform (without substantial help) at least two activities of daily living (eating, toileting, transferring, bathing, dressing, and continence) for a period of 90 days or more because of a loss of functional capacity. Where mail 1040x The person requires substantial supervision to protect himself or herself from threats to health and safety due to severe cognitive impairment. Where mail 1040x Exception. Where mail 1040x   The exclusion does not apply to any amount paid to a person other than the insured if that other person has an insurable interest in the life of the insured because the insured: Is a director, officer, or employee of the other person, or Has a financial interest in the business of the other person. Where mail 1040x Sale of Home You may be able to exclude from income any gain up to $250,000 ($500,000 on a joint return in most cases) on the sale of your main home. Where mail 1040x Generally, if you can exclude all of the gain, you do not need to report the sale on your tax return. Where mail 1040x You can choose not to take the exclusion by including the gain from the sale in your gross income on your tax return for the year of the sale. Where mail 1040x Main home. Where mail 1040x   Usually, your main home is the home you live in most of the time and can be a: House, Houseboat, Mobile home, Cooperative apartment, or Condominium. Where mail 1040x Repaying the first-time homebuyer credit because you sold your home. Where mail 1040x   If you claimed a first-time homebuyer credit for your main home and you sell it, you may have to repay the credit. Where mail 1040x For a home purchased in 2008 and used as your main home until sold in 2013, you must file Form 5405 and repay the balance of the unpaid credit on your 2013 tax return. Where mail 1040x   For a home purchased after 2008, you generally must repay the entire credit if the home was sold (or otherwise ceased to be your main home) within 36 months of the purchase date. Where mail 1040x If you purchased your home in 2009 and used it as your main home until sold in 2013, you do not have to repay the credit or file Form 5405. Where mail 1040x If you purchased your home in 2010 and used it as your main home until sold in 2013, you may have to file Form 5405 and repay the entire credit on your 2013 tax return. Where mail 1040x   See the Instructions for Form 5405 for more information about repaying the credit and exceptions to repayment that may apply to you. Where mail 1040x Maximum Amount of Exclusion You can generally exclude up to $250,000 of the gain (other than gain allocated to periods of nonqualified use) on the sale of your main home if all of the following are true. Where mail 1040x You meet the ownership test. Where mail 1040x You meet the use test. Where mail 1040x During the 2-year period ending on the date of the sale, you did not exclude gain from the sale of another home. Where mail 1040x You may be able to exclude up to $500,000 of the gain (other than gain allocated to periods of nonqualified use) on the sale of your main home if you are married and file a joint return and meet the requirements listed in the discussion of the special rules for joint returns, later, under Married Persons . Where mail 1040x Ownership and Use Tests To claim the exclusion, you must meet the ownership and use tests. Where mail 1040x This means that during the 5-year period ending on the date of the sale, you must have: Owned the home for at least 2 years (the ownership test), and Lived in the home as your main home for at least 2 years (the use test). Where mail 1040x Exception to ownership and use tests. Where mail 1040x   If you owned and lived in the property as your main home for less than 2 years, you still can claim an exclusion in some cases. Where mail 1040x Generally, you must have sold the home due to a change in place of employment, health, or unforeseen circumstances. Where mail 1040x The maximum amount you can exclude will be reduced. Where mail 1040x See Publication 523, Selling Your Home, for more information. Where mail 1040x Exception to use test for individuals with a disability. Where mail 1040x   There is an exception to the use test if, during the 5-year period before the sale of your home: You become physically or mentally unable to care for yourself, and You owned and lived in your home as your main home for a total of at least 1 year. Where mail 1040x Under this exception, you are considered to live in your home during any time that you own the home and live in a facility (including a nursing home) that is licensed by a state or political subdivision to care for persons in your condition. Where mail 1040x   If you meet this exception to the use test, you still have to meet the 2-out-of-5-year ownership test to claim the exclusion. Where mail 1040x Exception to ownership test for property acquired in a like-kind exchange. Where mail 1040x   You must have owned your main home for at least 5 years to qualify for the exclusion if you acquired your main home in a like-kind exchange. Where mail 1040x This special 5-year ownership rule continues to apply to a home you acquired in a like-kind exchange and gave to another person. Where mail 1040x A like-kind exchange is an exchange of property held for productive use in a trade or business or for investment. Where mail 1040x See Publication 523 for more information. Where mail 1040x Period of nonqualified use. Where mail 1040x   Generally, the gain from the sale or exchange of your main home will not qualify for the exclusion to the extent that the gain is allocated to periods of nonqualified use. Where mail 1040x Nonqualified use is any period after December 31, 2008, during which the property is not used as the main home. Where mail 1040x See Publication 523 for more information. Where mail 1040x Married Persons In the special situations discussed below, if you and your spouse file a joint return for the year of sale and one spouse meets the ownership and use test, you can exclude up to $250,000 of gain. Where mail 1040x However, see Special rules for joint returns , next. Where mail 1040x Special rules for joint returns. Where mail 1040x   You can exclude up to $500,000 of the gain on the sale of your main home if all of the following are true. Where mail 1040x You are married and file a joint return for the year. Where mail 1040x Either you or your spouse meets the ownership test. Where mail 1040x Both you and your spouse meet the use test. Where mail 1040x During the 2-year period ending on the date of the sale, neither you nor your spouse exclude gain from the sale of another home. Where mail 1040x Sale of home by surviving spouse. Where mail 1040x   If your spouse died and you did not remarry before the date of sale, you are considered to have owned and lived in the property as your main home during any period of time when your spouse owned and lived in it as a main home. Where mail 1040x   If you meet all of the following requirements, you may qualify to exclude up to $500,000 of any gain from the sale or exchange of your main home in 2013. Where mail 1040x The sale or exchange took place no more than 2 years after the date of death of your spouse. Where mail 1040x You have not remarried. Where mail 1040x You and your spouse met the use test at the time of your spouse's death. Where mail 1040x You or your spouse met the ownership test at the time of your spouse's death. Where mail 1040x Neither you nor your spouse excluded gain from the sale of another home during the last 2 years. Where mail 1040x Home transferred from spouse. Where mail 1040x   If your home was transferred to you by your spouse (or former spouse if the transfer was incident to divorce), you are considered to have owned it during any period of time when your spouse owned it. Where mail 1040x Use of home after divorce. Where mail 1040x   You are considered to have used property as your main home during any period when: You owned it, and Your spouse or former spouse is allowed to live in it under a divorce or separation instrument and uses it as his or her main home. Where mail 1040x Business Use or Rental of Home You may be able to exclude gain from the sale of a home that you have used for business or to produce rental income. Where mail 1040x However, you must meet the ownership and use tests. Where mail 1040x See Publication 523 for more information. Where mail 1040x Depreciation after May 6, 1997. Where mail 1040x   If you were entitled to take depreciation deductions because you used your home for business purposes or as rental property, you cannot exclude the part of your gain equal to any depreciation allowed or allowable as a deduction for periods after May 6, 1997. Where mail 1040x See Publication 523 for more information. Where mail 1040x Reporting the Sale Do not report the 2013 sale of your main home on your tax return unless: You have a gain and you do not qualify to exclude all of it, You have a gain and you choose not to exclude it, or You received Form 1099-S. Where mail 1040x If you have a gain that you cannot or choose not to exclude, if you received a Form 1099-S, or if you have a deductible loss, report the sale on your tax return. Where mail 1040x Report the sale on Part I or Part II of Form 8949 as a short-term or long-term transaction, depending on how long you owned the home. Where mail 1040x If you used your home for business or to produce rental income, you may have to use Form 4797, Sales of Business Property, to report the sale of the business or rental part. Where mail 1040x See Publication 523 for more information. Where mail 1040x Reverse Mortgages A revers