Index

Symbols

(ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN).
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.
403(b) plans
Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA.
457 plans (see Section 457 deferred compensation plans)
529 plans (see Qualified tuition programs)
59 rule, Age 59½ rule.
60 day rule, Time limit for making a rollover contribution.
70 rule, Age 70½ rule.

A

Abandonment of home, Abandonment.
Abortion
Deductibility as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Abroad, citizens traveling or working, Employees of foreign governments or international organizations., Foreign Employer, Travel Outside the United States, Travel Primarily for Business
(see also Citizens outside U.S.)
(see also Foreign employment)
Absence, temporary, Temporary absences., Temporary absences.
Accelerated death benefits, Accelerated Death Benefits, Exclusion for terminal illness.
Accident insurance, Accident or Health Plan
Cafeteria plans, Cafeteria plans.
Long-term care, Long-term care coverage., Long-Term Care Insurance Contracts
Accidental death benefits, Accidental death benefits.
Accidents, car, Deductible losses.
Value determination, Car value.
Willful negligence or intentional act as cause, Nondeductible losses.
Accountable plans for employee reimbursements, Accountable Plans, Related to employer.
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.
Accounting periods, Accounting Periods
Calendar year, When Do I Have To File?, Accounting Periods, Accounting period.
Change in, standard deduction not allowed, Persons not eligible for the standard deduction.
Fiscal year, Accounting Periods, Fiscal year taxpayers., Fiscal Years
Fringe benefits, Accounting period.
Accrual method taxpayers, Accrual method.
Taxes paid during tax year, deduction of, You must pay the tax during your tax year.
Accumulation distribution of trusts
Tax on, Other taxes.
Accuracy-related penalties, Accuracy-related penalty.
Acknowledgment, Acknowledgment.
Activities not for profit, Activity not for profit.
Address, Name and Address
Change of, Change of Address
Foreign, Foreign address.
P.O. box, P.O. box.
Address, filing, Where To File
Adjusted basis, Adjusted Basis, Postponed gain from sale of home.
Decreases to basis, Decreases to Basis
Depreciation, Depreciation and section 179 deduction.
Easements, Easements.
Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures.
Gifts, Property Received as a Gift
Home sale (see Sale of home)
Improvements, Improvements.
Increases to basis, Increases to Basis
Local assessments, Assessments for local improvements.
Sales of property, Adjusted basis.
Section 179 deduction, Depreciation and section 179 deduction.
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.
Administrators, estate (see Executors and administrators)
Adopted child, Exception for adopted child., Adopted child., Adopted child., Taxpayer identification numbers for adoptees.
Earned income credit, Adopted child.
Adoption, Adoption Credit, Child with special needs.
ATIN, Adoption taxpayer identification number (ATIN)., Adoption taxpayer identification number (ATIN).
Child tax credit, Adopted child.
(see also Child tax credit)
Credits, Personal Expenses
Married filing separately, Special Rules
Taking, When to take the credit.
Employer assistance, Adoption Assistance
Exception for adopted child, Exception for adopted child.
Exemption for child, Personal Expenses
Expenses not deductible
Foster care prior to, no charitable deduction, Foster parents.
No charitable deduction for, Personal Expenses
Foreign child, Foreign child.
Medical and dental expenses of adopted child, Qualifying Child
Taxpayer identification number, Adoption taxpayer identification number (ATIN)., Taxpayer identification numbers for aliens.
Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN).
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.
Gross income and filing requirements (Table 1-1), Introduction
IRAs
Contribution cutoff at age 70, Age 70½ rule.
Distribution prior to age 59, Age 59½ rule.
Distribution required at age 70, IRA owners., Excess Accumulations (Insufficient Distributions)
Pension distributions required at age 70, Age 70½.
Retirement plan recipients over age 75, Who must use the General Rule.
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.
(see also Fiduciaries)
Income paid to, Payment to an agent.
Signing return, When someone can sign for you.
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.
Airline club dues
Not entertainment expenses, Club dues and membership fees.
Airplanes, donations of, Cars, boats, and airplanes.
Airport transportation
Business-related travel expense, Table 26-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes.
Alaska
Standard meal allowance, Standard meal allowance for areas outside the continental United States.
Alaska Permanent Fund dividends, Alaska Permanent Fund dividend.
Child's dividends, Child's Alaska Permanent Fund dividends.
Income from, You can use Form 1040EZ if all of the following apply., You can use Form 1040A if all of the following apply., Alaska Permanent Fund dividends.
Investment income not to include, Investment income.
Alaska Unemployment Compensation Fund, Contributions to state benefit funds.
Alcohol rehabilitation centers
Deductibility of medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Alcoholic beverages
IRA prohibited transactions in, Collectibles.
Aliens, Individual taxpayer identification number (ITIN) for aliens., Not earned income.
Dual-status (see Dual-status taxpayers)
Filing required, Aliens
Nonresident (see Nonresident aliens)
Resident (see Resident aliens)
Alimony, Alimony, Introduction, Spouse or former spouse., Payments not alimony., Payments to a third party., Life insurance premiums., Payments for jointly-owned home., Mortgage payments., Taxes and insurance., Other payments to a third party., Instruments Executed After 1984, Exception for instruments executed before 1985., Alimony requirements., Cash payment requirement., Payments to a third party., Payments designated as not alimony., Spouses cannot be members of the same household., Liability for payments after death of recipient spouse., Substitute payments., How To Deduct Alimony Paid, How To Report Alimony Received, Recapture Rule, Including the recapture in income., Deducting the recapture.
Definition of, Introduction
Mortgage payments
Interest deduction, Divorced or separated individuals.
Reporting of income, Alimony.
Alternative filing methods
Electronic (see E-file )
Alternative minimum tax (AMT), Alternative Minimum Tax (AMT)
Child's tax, figuring of, Alternative minimum tax.
Exempt-interest dividends, Alternative minimum tax treatment.
Filing requirements (Table 1-3), Figuring tax.
Incentive stock option, You can use Form 1040A if all of the following apply.
Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax
Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit.
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., Filing Form 1040X.
(see also Form 1040X)
Itemized deduction, change to standard deduction, Changing your mind.
Standard deduction, change to itemized deductions, Changing your mind.
American citizens abroad, U.S. Citizens and Resident Aliens Living Abroad
(see also Citizens outside U.S.)
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.S. Possessions
Amortization
Bond premiums, treatment of, Amortization of bond premium.
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.
Early distributions from, Tax on Early Distributions
Deferred annuity contracts, 5% rate on certain early distributions from deferred annuity contracts., Additional exceptions for nonqualified annuity contracts.
Estimated tax, Withholding and estimated tax.
Exclusion limit, Exclusion limit.
General Rule
Annuity starting before November 19, 1996, Annuity starting before November 19, 1996.
Nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule.
Purchased annuities, Purchased annuities.
Survivor's annuity, Survivors of retirees.
Guaranteed payments, Guaranteed payments.
IRAs as, Kinds of traditional IRAs.
Joint return, Joint return.
Loans from plan, Loans.
Lump-sum distributions, Lump-Sum Distributions
Multiple plan benefits, More than one program., More than one annuity.
Partly taxable payments, Partly taxable payments.
Purchased annuities, Purchased annuities.
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.
Simplified method to calculate tax-free part of annuity payment, Simplified Method
Survivor's annuity, Survivors of retirees.
Worksheet for computation, How to use the Simplified Method.
Survivor annuities, Survivors and Beneficiaries
Trade of insurance policies and annuities, Insurance policies and annuities.
Unrecovered investment, Unrecovered Investment in Annuity
Withholding, Form W-2., Pensions and Annuities, Withholding and estimated tax.
Annulled marriages
Filing status, Annulled marriages.
Anthrax incidents (see Terrorist attacks)
Antiques (see Collectibles)
Appliances
Deterioration and damage, not casualty loss, Progressive deterioration.
Appraisal fees, Appraisal Fees
Donated property, Appraisal Fees
Not deductible as interest, Amounts charged for services.
Real estate transactions, when required by lender, Settlement costs.
Appraisals
Casualty or theft losses, Appraisal., Costs of photographs and appraisals.
Archer MSAs, Medical savings accounts (MSAs).
Contributions, Archer MSA contributions.
Medical expenses paid for decedent from, Decedent
Not deductible as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Armed forces, Types of Qualified Organizations, Table 24-1. Examples of Charitable Contributions—A Quick Check, Armed Forces reservists.
(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.
Dependency allotments, Armed Forces dependency allotments.
Disability pay, Disability.
Disability pensions, Military and Government Disability Pensions
GI Bill benefits, Tuition payments and allowances under the GI Bill.
Military, Military uniforms.
Military quarters allotments, Tax-exempt military quarters allowances.
Naval officers on permanent duty aboard ship, Members of the Armed Forces.
Permanent duty overseas, Members of the Armed Forces.
Real estate taxes when receiving housing allowance, Ministers' and military housing allowances., Ministers' and military housing allowance.
Rehabilitative program payments, Veterans' benefits.
Reserves, Armed Forces reservists traveling more than 100 miles from home.
Retirees' pay
Taxable income, Military retirement pay.
Uniforms, Military uniforms.
Wages, Military
Armed Forces
Retiree's pay withholding, Military retirees.
Art works
As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc.
Capital gains or losses from sale or trade of, Investment interest deducted.
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.
Fees not included in basis, Settlement costs.
At-risk rules
Rental property, At-Risk Rules
Athletic events
Charitable contributions, amount deductible, Athletic events.
ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN).
Attachment of wages, Garnisheed wages.
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.
Title to property, for preparation, filing, etc., Settlement costs.
Audits
Travel expense records, If your return is examined.
Auto insurance
Medical expenses covered by, not deductible, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Automatic extension of time to file, Automatic Extension, When to file.
Form 4868, E-file options.
Automatic investment services
Holding period, determination of, Automatic investment service.
Awards (see Prizes and awards)
Away-from-home travel (see Travel and transportation expenses)

B

Babysitting, Babysitting.
Back pay, award for, Back pay awards.
Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages.
Backup withholding, Backup Withholding, Backup withholding., Backup withholding.
Dividend income, Backup withholding., Reporting tax withheld.
Penalties, Penalties.
Bad debts
Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt.
Reporting on Schedule D (Form 1040), How to report.
Claim for refund, Exceptions for special types of refunds., Filing a claim for refund.
Nonbusiness, Nonbusiness Bad Debts
Recovery, Recoveries
Reporting of, How to report bad debts.
Short-term capital loss, How to report bad debts.
When deductible, When deductible.
Baggage
Business-related travel expense, Table 26-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes.
Balance due, Refund or balance due.
Bankruptcy
Canceled debt not deemed to be income, Excluded debt.
Financial institution's bankruptcy causing deductible loss, Loss on Deposits
Reporting of, Loss on deposits.
Banks
Automatic investment service, determination of holding period, Automatic investment service.
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.
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.
Basis of purchase, Bargain purchases.
Barter income, Bartering
Definition of bartering, Bartering
Form 1099-B, Form 1099-B from barter exchange.
Basis
Adjusted basis, Adjusted Basis
Allocation between business and personal use, Introduction
Bad debts, Basis in bad debt required.
Bargain purchases, Bargain purchases.
Bonds, Stocks and Bonds, Bond premium.
Cost basis, Useful Items - You may want to see:
IRAs for nondeductible contributions, Cost basis., Partly taxable.
Definition of, Introduction
Gifts, Property Received as a Gift
Home sales (see Sale of home)
Improvements to real estate, Improvements.
Involuntary conversion, Involuntary Conversions
Like-kind exchanges, Basis of property received.
Other than cost, Basis Other Than Cost, Tax-exempt obligations., No gain or loss.
Points not to be included, Settlement costs., Points.
Property received for services, Property Received for Services
Real estate, Real Property
Restricted property, Restricted property.
Stock or stock rights, Basis.
Tax-exempt obligations
Bonds, Tax-exempt obligations.
Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses
Beetles
Damage or destruction to trees and plants, when casualty loss, Progressive deterioration.
Beneficiaries, Beneficiary of an estate or trust., Rollover by surviving spouse., Estate and trust income., Losses.
(see also Estate beneficiaries)
(see also Trust beneficiaries)
Bequests, Estate and trust income., Losses., Gifts and inheritances., Income from property received as a gift.
(see also Estate beneficiaries)
(see also Gifts)
(see also Inheritance)
Bicycle
Fringe benefit, Qualified bicycle commuting.
Bingo, Table 24-1. Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit
Birth control pills, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Birth of child, Death or birth of child.
Head of household, qualifying person to file as, Death or birth., Death or birth.
Social security number to be obtained, Born and died in 2013.
Birth of dependent, Death or birth.
Blackmail
Losses due to, Theft
Blind persons
Exemption from withholding, Age 65 or older or blind.
Guide dogs, deductible as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
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. Examples of Charitable Contributions—A Quick Check, Value of Time or Services
Blue books to determine fair market value, Cars, boats, and airplanes.
Boats
Charitable gift of, deduction for fair market value, Cars, boats, and airplanes.
Donations of, Cars, boats, and airplanes.
Body scan, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Bona fide business purpose
Travel expenses, Bona fide business purpose.
Work-related education, Qualifying Work-Related Education
Bonds
Adjusted basis for, Stocks and Bonds
Amortization of premium, Amortization of bond premium., Amortizable Premium on Taxable Bonds
As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds.
Convertible bonds, Convertible stocks and bonds.
Discounted
Capital gain or loss, Discounted Debt Instruments
Issued at discount, Original Issue Discount (OID)
Market discount bonds, Market discount bonds.
Original issue discount, Original Issue Discount (OID)
Redemption of, Redemption or retirement of bonds.
Retirement of, Retirement bonds., Redemption or retirement of bonds.
Sale of, Bonds Sold Between Interest Dates
Savings, U.S. Savings Bonds, Series HH bonds., Series EE and series I bonds.
Sold at premium, computation of adjusted basis, Bond premium.
State or local government, tax-exempt, Tax-exempt state and local government bonds.
Tax-exempt, State or Local Government Obligations
Bonuses, Supplemental Wages, Bonuses and awards., Employee awards or bonuses.
Bookkeeping (see Recordkeeping requirements)
Books to determine fair market value, Car value.
Borrowed funds, Loans., Items You Cannot Deduct
(see also Loans)
Used for charitable contributions, deduction for, Borrowed funds.
Bottled water, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Boy Scouts
Charitable contributions to, Examples., Table 24-1. Examples of Charitable Contributions—A Quick Check
Braille books, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Breach of contract
Damages as income, Court awards and damages.
employment, Damages for Breach of Employment Contract
Breast pump and supplies, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Bribes, Bribes., 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., Brokers' commissions.
Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC.
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.
Business expenses, Meals and Incidental Expenses, Entertainment Expenses
(see also Entertainment expenses)
Job search expenses, Job interview expenses.
Meal expenses (see Meal and lodging expenses)
Reimbursements, Expense allowances., Allowances and reimbursements.
Returning excess for business expenses, Returning Excess Reimbursements
Returning excess business expenses, Expense allowances.
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.
Basis for depreciation, Basis for depreciation.
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.
Business tax credits
Claim for refund, Exceptions for special types of refunds.
Business use of home, Home Office

C

Cafeteria plans, Cafeteria plans.
Calendar year taxpayers
Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period.
Filing due date, When Do I Have To File?
California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds.
Campaign contributions, Campaign contributions., Table 24-1. 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.
Cancellation of debt, Canceled Debts
Exceptions to treatment as income, Exceptions
Candidates for public office
Contributions to, no charitable deduction for, Table 24-1. Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations
Capital assets
Coal and iron ore, Coal and iron ore.
Definition of, Capital Assets and Noncapital Assets
Capital expenses, Capital expenses.
Capital gains or losses, Capital Gains and Losses, How to report and postpone gain., Reporting Gains and Losses
Bad debts as short-term capital loss, How to report bad debts.
Carryover of, Long-term gains and losses. , Capital loss carryover.
Worksheet, Figuring your carryover.
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., Capital gain distributions and qualified dividends.
Collectibles, Investment interest deducted.
Deductions, Capital Losses
Limit on, Limit on deduction.
Distributions, Money Market Funds
Form 1040 or 1040A to be used, You can use Form 1040A if all of the following apply., How To Report Dividend Income
Form 8949, Reporting Gains and Losses
Hobbies, sales from collections, Hobby losses.
Holding period, determination of, Holding Period
How to report, Reporting Capital Gains and Losses
Installment sales and, Installment sales.
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. , Capital Gain Tax Rates
Included as investment income, Choosing to include net capital gain.
Net long-term capital loss, Long-term gains and losses.
Sale of personal items, Sale of personal items.
Sale or trade of property held more than 1 year, Long-term or short-term., Long-term gains and losses.
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.
State or local government bonds, tax-exempt, Tax-exempt state and local government bonds.
Tax rates, Capital Gain Tax Rates
Total net gain, Total net gain or loss.
Total net loss, Total net gain or loss.
Undistributed gains, Long-term gains and losses.
Credit for tax on, Undistributed capital gains of mutual funds and REITs. , Credit for Tax on Undistributed Capital Gain
Car expenses, Car expenses.
Car pools, Car pools., Car pools.
Carrybacks
Business tax credit carrybacks, Exceptions for special types of refunds.
Carryovers
Capital loss, Long-term gains and losses. , Capital loss carryover.
Worksheet, Figuring your carryover.
Investment interest, Limit on Deduction
Cars, Transportation, Transporting school children., 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.
Value determination, Car value.
Willful negligence or intentional act as cause, Nondeductible losses.
Actual expenses, Car Expenses, Actual Car Expenses
Advertising displays on, Advertising display on car.
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.
Books to determine fair market value, Car value.
Business and personal use, allocation between, Business and personal use., Separating expenses.
Business-related travel expenses, Table 26-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes.
Car pools, Car pools.
Charitable gift of, deduction for fair market value, Cars, boats, and airplanes.
Charitable organization service, use for, Car expenses.
Depreciation, Depreciation and section 179 deductions.
Donations of, Cars, boats, and airplanes.
Fixed and variable rate (FAVR), Fixed and variable rate (FAVR).
Form 2106 or 2106-EZ, how to fill out, Car expenses.
Hauling tools or instruments, Hauling tools or instruments.
Interest on loans, not deductible, Personal Interest
Leased vehicles, Leasing a car.
Medical transportation, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses., Transportation, Car expenses.
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.
Sale, trade-in, or other disposition, Sale, Trade-In, or Other Disposition
Section 179 deductions, Depreciation and section 179 deductions.
Work-related education, transportation for, Using your car.
Cash
Dividends paid as, Introduction
Rebates, Cash rebates.
Sales of property for, Payment of cash.
Cash contributions, records to keep, Cash Contributions
Cash method taxpayers, Cash method.
Bad debts, Basis in bad debt required.
Points, deduction of, Deduction Allowed in Year Paid
Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers.
Taxes paid during tax year, deduction of, You must pay the tax during your tax year.
Worthless securities and negotiable promissory notes, Worthless securities.
Cash rebates, Cash rebates.
Casualties, Home destroyed or condemned.
Casualty insurance
Premiums not in property basis, Settlement costs.
Reimbursements from, Casualty insurance and other reimbursements.
Casualty losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL)., Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property
Adjusted basis in property, Casualty and theft losses., Involuntary Conversions, Adjusted Basis, Adjustments to basis.
Amount of loss, Figuring a Loss
Appraisals, Appraisal., Costs of photographs and appraisals.
Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss.
Costs
Cleaning up or making repairs, Cost of cleaning up or making repairs.
Photographs and appraisals, Costs of photographs and appraisals.
Deductible losses, Deductible losses.
$100 rule, $100 Rule
When to take (Table 25-2), Gains more than losses.
Deduction limits, Deduction Limits
For personal property (Table 25-1), Actual reimbursement same as expected.
Definition of casualty, Casualty
Disasters, Employer's emergency disaster fund., Disaster relief.
(see also Disaster relief)
Employer's emergency disaster fund, Employer's emergency disaster fund.
Fair market value of property, Decrease in Fair Market Value
Form 4684 to be filed, Forms to file.
Insurance proceeds, treatment of, Insurance and Other Reimbursements
Net operating losses, Net operating loss (NOL).
Nondeductible losses, Deductible losses.
Proof of loss, Casualty loss proof.
Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes.
Reimbursement, Insurance and Other Reimbursements
Reporting of gain or loss, When To Report Gains and Losses, Losses., 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.
Certificates of deposit (CDs), Certificates of deposit (CDs)., Individual Retirement Arrangements (IRAs)
(see also Individual retirement arrangements (IRAs))
Chambers of commerce
Charitable contributions to, Table 24-1. Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations
Entertainment expenses for attending meetings, Trade association meetings.
Change of address, Change of Address
Change of name, Name change., Name changed.
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. Examples of Charitable Contributions—A Quick Check, Token items., Written statement., 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., Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property., Capital gain property., Amount of deduction — general rule., Bargain sales., When To Deduct, Time of making contribution., Noncash Contributions, Additional records., How To Report
Gifts to reduce public debt, Gift To Reduce Debt Held by the Public
Charitable distributions, qualified, Qualified charitable distributions (QCD).
Charity benefit events
Deduction amount for charitable contributions, Charity benefit events.
Check-writing fees, Check-Writing Fees on Personal Account
Checklists
Medical and dental expense deductions (Table 21-1), Medicare A.
Checks
As charitable contributions, Checks.
Canceled checks as evidence of travel expenses, Canceled check.
Constructive receipt of, Check received or available.
Child
Foster child, Rule 10. You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. You Cannot Be a Qualifying Child of Another Taxpayer
Married child, Married child.
Child and dependent care credit, You can use Form 1040A if all of the following apply.
Due diligence, Getting the information.
Earned income, Earned income.
Full-time student, Rule for student-spouse or spouse not able to care for self.
Married filing separately, Special Rules
Payments to relatives, Payments to Relatives or Dependents
Child born alive, Child born alive.
Child care, You can use Form 1040A if all of the following apply.
Babysitting, Babysitting.
Care providers, Childcare providers.
Expenses, Child care expenses.
Nursing care for healthy baby, not deductible as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Child custody, Custodial parent and noncustodial parent.
Child support, Child support payments.
Alimony, difference from, Payments not alimony., Alimony requirements., Child support.
Child tax credit, Who Should File, You can use Form 1040A if all of the following apply., Child tax credit., 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.
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.
Birth of child
Head of household, qualifying person to file as, Death or birth., Death or birth.
Social security number to be obtained, Born and died in 2013.
Care providers, Childcare providers.
(see also Child care)
Child's tax, figuring of, Step 3. Figuring the Child's Tax (Form 8615, Part III)
Alternative minimum tax, Alternative minimum tax.
Credit for, Who Should File, You can use Form 1040A if all of the following apply.
(see also Child and dependent care credit)
(see also Child tax credit)
Custody of, Custodial parent and noncustodial parent.
Death of child
Head of household, qualifying person to file as, Death or birth., Death or birth.
Deductions, Line 2 (deductions).
Dividends of (see this heading: Investment income of child under age 18)
Earnings of, Child's earnings.
Filing requirements, Child's earnings.
As dependents (Table 1-2), Do I Have To File a Return?
Gifts to, Income from property given to a child., Income from property received as a gift.
Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax.
Income, calculation of, Figuring Child's Income
Capital gains distributions, Capital gain distributions and qualified dividends.
Investment income of, Tax on unearned income of certain children.
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.
Kidnapped, Kidnapped child., Kidnapped child.
Net unearned income, figuring of, Step 1. Figuring the Child's Net Unearned Income (Form 8615, Part I)
Nontaxable income, Nontaxable income.
Property received as gift, income from, Income from property received as a gift.
Signing return, parent for child, Spouse unable to sign.
Standard deduction for, Introduction, Standard Deduction for Dependents
Stillborn, Stillborn child.
Support of (see Child support)
Tax credit (see Child tax credit)
Tentative tax figured at parent's tax rate, Step 2. Figuring Tentative Tax at the Parent's Tax Rate (Form 8615, Part II)
Transporting school children, Transporting school children.
Unearned income of, Tax on unearned income of certain children.
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.
Unearned income defined, Unearned income defined.
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.
Churches, temples, etc.
Charitable contributions to, Examples., Table 24-1. Examples of Charitable Contributions—A Quick Check
Convention delegates, deduction of unreimbursed expenses, Conventions.
Citizen or resident test, Citizen or Resident Test
Citizens outside U.S.
Business travel outside U.S., Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons
Self-employed persons, Exception 1 - No substantial control.
Standard meal allowance, Standard meal allowance for areas outside the continental United States.
Earned income exclusion, Reminders
Employment (see Foreign employment)
Extension of time to file, Individuals Outside the United States
Filing requirements, U.S. Citizens and Resident Aliens Living Abroad
Withholding from IRA distributions, IRA distributions delivered outside the United States.
Civic associations
Charitable contributions to, Contributions to Nonqualified Organizations
Contributions to, no charitable deduction for, Table 24-1. Examples of Charitable Contributions—A Quick Check
Civil defense organizations
Charitable contributions to, Examples.
Civil service retirement benefits, Civil service retirement benefits.
Civil suits, Court awards and damages.
(see also Damages from lawsuits)
Civil tax penalties (see Penalties)
Clergy, Ministers.
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., Ministers' and military housing allowance.
Life insurance proceeds when chaplain died in line of duty, Public Safety Officer Killed in the Line of Duty
Pensions, Pension.
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.
Closing costs
Real property transactions, Settlement costs.
Sale of home, Settlement fees or closing costs.
Clothing
Military, Military uniforms.
Moth damage, not casualty loss, Progressive deterioration.
Uniforms
Charitable organization requiring, deduction for cost and upkeep of, Uniforms.
Used clothing, charitable deduction for fair market value, Used clothing and household items.
work, Work Clothes and Uniforms
Club dues and membership fees
Entertainment expenses, Club dues and membership fees.
Co-owners
Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement.
Coal and iron ore, Coal and iron ore.
Coins (see Collectibles)
Collectibles
As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc.
Gains or losses from sale or trade of, Investment interest deducted.
IRA investment in, Investment in Collectibles, Exception.
College professor
Research expenses, Research Expenses of a College Professor
Colleges and universities
Charitable contributions to, Examples., Table 24-1. Examples of Charitable Contributions—A Quick Check
Athletic events, amount deductible, Athletic events.
Education costs, Qualified tuition programs (QTPs).
(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.
Commission drivers
Deduction of expenses, Statutory employees.
Commissions, Supplemental Wages
Advance, Advance commissions and other earnings.
IRAs with brokers, Brokers' commissions., Brokers' commissions.
Property basis to include when buyer pays, Settlement costs.
Sharing of (kickbacks), Kickbacks.
Unearned, deduction for repayment of, Advance commissions and other earnings.
Commodities
Derivative financial instruments, Capital Assets and Noncapital Assets
Common law marriage, Considered married.
Communist organizations
Charitable contributions to, Contributions to Nonqualified Organizations
Community property, Community income., Community property.
Alimony, difference from, Payments not alimony.
IRAs, Community property laws.
Married filing separately, Community property states.
Medical and dental expenses, Community property states.
Commuting expenses, Commuting expenses., Commuting Expenses
Employer-provided commuter vehicle, Commuter highway vehicle.
Compensation, Wages, Salaries, and Other Earnings
(see also Wages and salaries)
Defined for IRA purposes, What is compensation?
Defined for Roth IRA purposes, Compensation.
Employee, Employee Compensation
Miscellaneous compensation, Miscellaneous Compensation
Nonemployee, Nonemployee compensation.
Unemployment, Unemployment compensation.
Computation of tax, Computations
Equal amounts, Equal amounts.
Negative amounts, Negative amounts.
Rounding off dollars, Rounding off dollars.
Computer, Depreciation on Computers
Condemnation of property, Home destroyed or condemned., Condemnations.
Basis computation, Involuntary Conversions
Disaster areas, government-ordered demolition of unsafe home, Deductible losses.
Period of ownership and use, Previous home destroyed or condemned.
Confidential information
Privacy Act and paperwork reduction information, Reminders
Travel expenses and, Confidential information.
Constructive receipt of income, Constructive receipt., Payment to an agent., Constructive receipt.
Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions., Contributions, Table 24-1. 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.
Political, Political Contributions
Reservist repayments, Qualified reservist repayments.
Retirement (see specific type of plan )
Controlled corporations
Nontaxable stock purchase of, Property for stock of a controlled corporation.
Related party transactions, Losses on sales or trades of property.
Convenience fees, Credit or Debit Card Convenience Fees
Conventions
Delegates
Deduction of unreimbursed expenses, Conventions.
Travel expenses, Conventions
Travel expenses, Conventions
Work-related education, deduction of travel expenses for overseas conventions, Cruises and conventions.
Conversion (see specific retirement or IRA plan )
Convertible stocks and bonds, Convertible stocks and bonds.
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.
Sale or trade of
Form 1099-S to report, Form 1099-S transactions.
Period of ownership and use, Cooperative apartment.
Cooperatives
Patronage dividends, Patronage dividends.
Copyrights, Capital Assets and Noncapital Assets
Infringement damages, Court awards and damages.
Royalties, Royalties
Corporations, S Corporation Income
(see also S corporations)
Controlled corporations, Property for stock of a controlled corporation., Losses on sales or trades of property.
Director fees as self-employment income, Corporate director.
Reorganizations and nontaxable trade of stock, Corporate reorganizations.
Corrections (see Errors)
Cosmetic surgery
Not deductible as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Cosmetics
Not deductible as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Cost basis, Useful Items - You may want to see:
IRAs for nondeductible contributions, Cost basis., Partly taxable.
Cost-of-living allowances, Government cost-of-living allowances.
Country clubs
Charitable contributions to, Contributions to Nonqualified Organizations
Dues
Charitable deduction not allowed, Table 24-1. Examples of Charitable Contributions—A Quick Check, Membership fees or dues.
Entertainment expense deduction not allowed, Club dues and membership fees.
Coupon bonds, Coupon bonds.
Court awards and damages (see Damages from lawsuits)
Cousin, Cousin.
Coverdell ESAs
Additional tax on, Other taxes.
CPAs (see Accountants)
Credit cards
Annual fees, not deductible, Items You Cannot Deduct
Benefits, taxability of insurance, Credit card insurance.
Charitable contributions charged to, Credit card.
Finance charges, not deductible, Personal Interest
Payment of taxes, Reminders
Credit for child and dependent care expenses, Credit for child and dependent care expenses., Credit for child and dependent care expenses.
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., Credit for the elderly or the disabled.
Credit or debit cards
Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account.
Credit reports
Costs not included in property basis, Settlement costs.
Fees for, not deductible, Items You Cannot Deduct
Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds
Credits, Credits., Earned income credit., Credit for child and dependent care expenses., Credit for the elderly or the disabled., Earned income credit., Credit for child and dependent care expenses., Credit for the elderly or the disabled., Earned income credit.
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. , 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.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Criminal prosecutions
Travel expenses for federal staff, Exception for federal crime investigations or prosecutions.
Cruises
Travel expenses when incidental business activities, Trip Primarily for Personal Reasons
Work-related education, deduction of expenses, Cruises and conventions.
Custodial fees, Investment Fees and Expenses
Custody of child, Custodial parent and noncustodial parent.
Customers, Meals and Incidental Expenses, Entertainment Expenses
(see also Entertainment expenses)
Business travel to meet, Transportation Expenses
Travel expenses of, paying for, Business associate.

D

Daily allowance (see Per diem)
Damage to property, Nonbusiness Casualty and Theft Losses
(see also Casualty losses)
Disasters, Employer's emergency disaster fund., Disaster relief.
(see also Disaster relief)
Damages, Damages for Breach of Employment Contract
Damages from lawsuits, Court awards and damages.
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., Childcare providers., Care outside your home.
(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.
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.
Death of dependent, Death or birth.
Debt instruments (see Bonds or Notes)
Debts, Exceptions for special types of refunds., Recoveries
(see also Bad debts)
Canceled (see Cancellation of debt)
Nonrecourse, Mortgage relief upon sale or other disposition.
Paid by another, Debts paid for you.
Payoff of debt included in sales transaction, Debt paid off.
Public, gifts to reduce, Gift To Reduce Debt Held by the Public
Recourse, Mortgage relief upon sale or other disposition.
Refund offset against, Refunds., Offset against debts.
Deceased taxpayers (see Decedents)
Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives
(see also Executors and administrators)
Capital loss of, Decedent's capital loss.
Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives
Personal exemption, Death of spouse.
Due dates, Filing for a decedent.
Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives
Funeral expenses, Contributions to Individuals
Medical and dental expenses, Decedent
Savings bonds, Decedents.
Spouse's death, Spouse died during the year., Spouse died.
Standard deduction, Decedent's final return.
Transfer of property at death, Other property transactions.
Declaration of rights of taxpayers
IRS request for information, Reminders
Deduction
Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits.
Deductions, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Recoveries, Nonbusiness Bad Debts, How to report bad debts., Capital Losses , Introduction, Standard Deduction, Points, Treatment by buyer., 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.
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.
Interest (see Interest payments)
Investment expenses, Investment expenses.
IRA contributions (see Individual retirement arrangements (IRAs))
Itemizing (see Itemized deductions)
Long-term care insurance contracts, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Medical expenses (see Medical and dental expenses)
Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs. (see Mortgages)
Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply.
Pass-through entities, Indirect Deductions of Pass-Through Entities
Penalties, no deduction permitted, Penalties.
Performing artists' expenses, Expenses of certain performing artists.
Prepaid insurance premiums, Prepaid insurance premiums.
Prescription medicines, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Rental expenses, When to deduct.
Repayments, Repayments
Section 179 deductions
Adjustment to basis for, Depreciation and section 179 deduction.
Car expenses, Depreciation and section 179 deductions.
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.
Stop-smoking programs, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
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.
Recording fees, basis to include, Real estate taxes.
Deferred annuity contracts (see Annuities)
Deferred compensation
Limit, Elective deferrals.
Nonqualified plans, Nonqualified deferred compensation plans.
Deferred compensation plans (see Retirement plans)
Delinquent taxes
Real estate transactions, tax allocation, Real estate taxes for prior years.
Delivery services, Private delivery services.
Business-related travel expense, Table 26-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes.
Demutualization of life insurance companies, Demutualization of life insurance companies.
Dental expenses (see Medical and dental expenses)
Dentures
Deductibility as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Dependent care
Benefits, Dependent care benefits., Dependent Care Benefits
Center, Dependent care center.
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., Exception for adopted child., Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN).
(see also Child tax credit)
Birth of, Death or birth.
Born and died within year, Exception., Born and died in 2013.
Death of, Death or birth.
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.
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.
Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN)., Taxpayer identification numbers for aliens.
Alien dependents, Born and died in 2013.
Standard deduction for, Standard Deduction for Dependents
Travel expenses for, Travel expenses for another individual.
Tuition deduction for, Who Can Claim a Dependent's Expenses
Dependents not allowed to claim dependents, Dependent Taxpayer Test
Depletion allowance, Depletion.
Deposits, Fees and deposits.
Loss on, Loss on Deposits
Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits
Reporting of, Loss on deposits.
Depreciation
Adjustment to basis for, Depreciation and section 179 deduction.
Cars, Depreciation and section 179 deductions.
Change of use of property, Basis for depreciation.
Computer, Depreciation on Computers
Correcting amount claimed, Claiming the correct amount of depreciation.
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.
Land, no depreciation of, Land.
Rental property, Depreciation., Depreciation
Designated Roth Account
Defined., Designated Roth accounts.
Designated Roth account, Designated Roth accounts., Designated Roth accounts.
Destroyed records, Destroyed records.
Diaper service, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Differential wage payments, Differential wage payments.
Differential wages
Wages for reservists
Military reserves, Differential wage payments.
Direct deposit of refunds, Refunds
Directors' fees, Corporate director.
Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself., Credit for the Elderly or the Disabled
(see also Elderly or the disabled)
Accrued leave payment, Accrued leave payment.
Armed forces, Disability.
Blind (see Blind persons)
Cafeteria plans, Cafeteria plans.
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.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees.
Work-related education, Impairment-Related Work Expenses
Insurance costs, Cost paid by you.
Military and government pensions, Military and Government Disability Pensions
Public assistance benefits, Persons with disabilities.
Reporting of disability pension income, Disability Pensions
Retirement, pensions, and profit-sharing plans, Sickness and Injury Benefits, Retirement and profit-sharing plans.
Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary.
Social security and railroad retirement benefits, deductions for, Disability payments.
Special school or home for, deductibility of medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Terrorist attack as cause of injury, disability payments excluded from taxation, Disability pensions.
Workers' compensation, Workers' Compensation
Disability
Income, Disability income.
Disability benefits
Earned income credit, Form 4029.
Disability insurance payments
Earned income credit, Disability insurance payments.
Disability, permanent and total disability, Permanent and total disability.
Disabled
Child, Permanently and totally disabled.
Dependent, Disabled dependent working at sheltered workshop.
Disaster Assistance Act of 1988
Withholding, Federal Payments
Disaster relief, Terrorist attack or military action., Disaster relief payments., Disaster relief.
(see also Terrorist attacks)
Cash gifts to victims, Cash gifts.
Disaster Relief and Emergency Assistance Act
Grants, Disaster relief grants.
Unemployment assistance, Types of unemployment compensation.
Employer's emergency disaster fund, Employer's emergency disaster fund.
Government-ordered demolition or relocation of home that is unsafe due to, Deductible losses.
Grants or payments, Disaster relief grants.
Replacement of lost or destroyed property, Disaster relief.
Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness., Adjusted Basis
Disclosure statement, Disclosure statement.
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.
Distributions, Eligible rollover distributions.
(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).
Qualified reservist, Qualified reservist distributions.
Required minimum distributions, Required distributions., Required distributions., 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.
Dividends, Dividends and Other Distributions, Form 1099-DIV., More information.
(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.
Beneficiary of estate or trust receiving, Beneficiary of an estate or trust.
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.
Fees to collect, Fees to Collect Interest and Dividends
Foreign income, Reminder
Holding period, determination of, Stock dividends.
Insurance dividends, Dividends on insurance policies.
Money market funds, Money Market Funds
Nominees receiving on behalf of another, Nominees.
Nondividend distributions, Nondividend Distributions
Ordinary dividends, Ordinary Dividends
Patronage dividends, Patronage dividends.
Qualified, Qualified Dividends, Qualified dividends.
Real estate investment trusts (REITs) paying, Capital Gain Distributions
Redemption treated as, Dividend versus sale or trade.
Reinvestment plans, Dividends Used to Buy More Stock
Reporting of, How To Report Dividend Income
As interest, Introduction
Scrip dividends, Scrip dividends.
Sold stock, Dividends on stock sold.
Stockholder debts when canceled as, Stockholder debt.
Veterans' insurance, Dividends on veterans' insurance.
Divorced parents, Children of divorced or separated parents (or parents who live apart)., Applying this special rule to divorced or separated parents (or parents who live apart).
Divorced taxpayers, Alimony.
(see also Alimony)
Child and dependent care credit, Child of divorced or separated parents or parents living apart.
Child custody, Custodial parent and noncustodial parent.
Definition of divorce instrument for purposes of alimony, Divorce or separation instrument.
Estimated tax payments, Divorced Taxpayers
Filing status, Divorced persons., Divorced persons.
IRAs, Kay Bailey Hutchison Spousal IRA., Transfers Incident to Divorce
Medical and dental expenses of children of, Child of divorced or separated parents.
Mortgage interest, payment as alimony, Divorced or separated individuals.
Personal exemption, Divorced or separated spouse.
Real estate taxes, allocation of, Divorced individuals.
Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses
Use of home after divorce, Use of home after divorce.
Doctors' bills (see Medical and dental expenses)
Documentary evidence
Recordkeeping requirements, Documentary evidence.
Domestic help
Withholding, Household workers.
Domestic help, no exemption for, Housekeepers, maids, or servants.
Domestic relations orders, qualified (QDROs)
Rollover of retirement plan distribution, Qualified domestic relations order (QDRO).
Donations (see Charitable contributions)
Down payment assistance, Down payment assistance.
Droughts
Losses of property due to, Progressive deterioration.
Drug or alcohol rehabilitation centers
Deductibility of medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Drugs
As medical expenses
Over-the-counter drugs, not deductible, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Prescription medicines, deductibility, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Dry cleaning
Business-related travel expense, Table 26-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. , Incidental expenses.
Dual-status taxpayers, Dual-status taxpayer.
Joint returns not available, Nonresident alien or dual-status alien.
Standard deduction, Persons not eligible for the standard deduction.
Due dates, Amount you owe., When Do I Have To File?, Private delivery services.
Disaster areas, postponed deadlines, Postponed tax deadlines.
Extension (see Extension of time to file)
Nonresident aliens' returns, Nonresident alien.
Due diligence
Child and dependent care credit, Due diligence.
Dues
Chamber of Commerce, Dues to Chambers of Commerce and Professional Societies
Club, Club Dues
Union, Union Dues and Expenses
Dwelling units, Personal Use of Dwelling Unit (Including Vacation Home), Dividing Expenses, Dwelling Unit Used as a Home, Examples.
(see also Vacation homes)
Cooperative (see Cooperative housing)
Defined, Dwelling unit.
Renting (see Rental income and expenses)

E

E-file, Reminders, Reminders, IRS e-file
Extensions of time to file, How to get the automatic extension.
On time filing, Filing electronic returns on time.
Early withdrawal from deferred interest account
Annuities, Tax on Early Distributions
Form 1099-R reporting (see Form 1099-R)
Form 5329 reporting (see Form 5329)
Higher education expenses, exception from penalty, Reminders
IRAs
Early distributions, defined, Early distributions defined.
Penalties, Early distributions tax., Early Distributions
Section 457 deferred compensation plans, Tax on Early Distributions
Tax on, Special Additional Taxes, Tax on Early Distributions
Earned income, Rule 15. Your Earned Income Must Be Less Than:
Child and dependent care credit, Earned Income Test
Defined
For purposes of standard deduction, Earned income defined.
Dependent filing requirements (Table 1-2), Do I Have To File a Return?
Employee, Rule 7. You Must Have Earned Income
Self-employed, Rule 7. You Must Have Earned Income
Earned income credit, Earned income credit., Earned income credit., Earned income credit., Earned Income Credit (EIC)
Disability benefits, Disability Benefits
Disability insurance payments, Disability Benefits
Filing claim, Who Should File
Foster child, Foster child.
Married filing separately, Special Rules
Military personnel, Military personnel stationed outside the United States.
Social security card, Social security number.
Social security number, Social security number.
Two persons with same qualifying child, Special Rule for Qualifying Child of More Than One Person
Earthquakes, Disaster relief.
(see also Disaster relief)
Casualty loss caused by, Deductible losses.
Easements
Adjustment to basis for, Easements.
Education
Savings bond program, Education Savings Bond Program
Education credits, You can use Form 1040A if all of the following apply., Education Credits
Academic period, Academic period.
Eligible educational institution, Eligible educational institution.
Married filing separately, Special Rules
Education expenses
Employer-provided (see Educational assistance)
Teacher's out-of-pocket expenses, Educator Expenses
Tuition (see Qualified tuition programs)
Work-related education, deduction of expenses, Cruises and conventions.
Educational assistance
Employer-provided, Educational Assistance
Tuition deduction, effect on, Tax-free educational assistance.
Scholarships (see Scholarships and fellowships)
Tuition (see Qualified tuition programs)
Educational institution (see Eligible educational institution)
Educational organizations
As related party in transactions, Losses on sales or trades of property.
Charitable contributions to, Examples., Table 24-1. Examples of Charitable Contributions—A Quick Check
Educator Expenses, Educator Expenses
Educator out-of-pocket expenses, Educator Expenses
EE series bonds (see U.S. savings bonds)
EIC (see Earned income credit)
EITC Assistant, Reminders
Elderly or disabled, credit for, You can use Form 1040A if all of the following apply.
Married filing separately, Special Rules
Elderly persons, Retirement Plans, Pensions, and Annuities
(see also Pensions)
Credit for (see Elderly or disabled, credit for)
Exemption from withholding, Age 65 or older or blind.
Home for the aged, Home for the aged.
Long-term care (see Long-term care insurance contracts)
Nutrition Program for the Elderly, Nutrition Program for the Elderly.
Standard deduction for age 65 or older, Introduction, Higher Standard Deduction for Age (65 or Older)
Tax Counseling for the Elderly, Free Help With Your Return
Election precinct officials
Fees, reporting of, Election precinct official.
Election to include child's income on parent's return, Parent's Election To Report Child's Interest and Dividends
Inclusion of child's income on parent's return (Figure 31-A), Penalty for underpayment of estimated tax.
Elective deferrals, Retirement Plans, Pensions, and Annuities
(see also Retirement plans)
Limits, Elective deferrals.
Elective surgery
Not deductible as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Electronic filing (see E-file )
Electronic payment options, Reminders
Electronic reporting
Returns (see E-file )
Tip statement from employees to employers, Electronic tip statement.
Eligible educational institution
Education credits, Eligible educational institution.
Foreign schools, Eligible educational institution., Eligible educational institution.
Student loan interest deduction, Eligible educational institution.
Tuition and fees deduction, Eligible educational institution.
Eligible student
Student loan interest deduction, Eligible student.
Tuition and fees deduction, Who Is an Eligible Student
Embezzlement
Losses due to, Theft
Reporting embezzled funds, Illegal activities.
Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs.
Emergency medical service personnel
Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty
Emotional distress damages, Emotional distress.
Employee benefits, Fringe Benefits, De Minimis (Minimal) Benefits
(see also Fringe benefits)
Employee business expenses, Car Expenses and Other Employee Business Expenses
Commuting expenses, Commuting expenses.
Deductions for, Introduction, Who does not need to use this chapter.
Form 2106 for deducting, Both self-employed and an employee.
Impairment-related work expenses, deduction for, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees.
Meals (see Meal and lodging expenses)
Reimbursements, Expense allowances., Allowances and reimbursements., Reimbursement, allowance, or advance., Per Diem and Car Allowances, Reporting your expenses with a per diem or car allowance.
(see also Per diem)
Returning excess, Returning Excess Reimbursements
Returning excess, Expense allowances.
Travel (see Travel and transportation expenses)
Work-related education, Tax Benefits for Work-Related Education, Employees
Employee expenses, Depreciation on Computers
Home computer, Depreciation on Computers, Depreciation on Home Computer
Miscellaneous, Unreimbursed Employee Expenses (Line 21)
Employees, Expense allowances., Fringe Benefits, De Minimis (Minimal) Benefits
(see also Fringe benefits)
Awards for service, Bonuses and awards.
Business expenses (see Employee business expenses)
Discounts for, effect on basis, Bargain purchases.
Form W-4 to be filled out when starting new job, New Form W-4.
Fringe benefits, Taxable Fringe Benefits
Jury duty pay, Jury duty.
Overseas employment (see Foreign employment)
Employees of the intelligence community, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps.
Employers
E-file options, Through Employers and Financial Institutions
Educational assistance from (see Educational assistance)
Form W-4, having new employees fill out, New Form W-4.
Overseas employment (see Foreign employment)
Withholding rules, Rules Your Employer Must Follow
Employment
Agency fees, Employment agency fees., Job Search Expenses
Résumé expenses, Résumé.
Taxes, Social security and Medicare taxes paid by employer.
(see also Social security and Medicare taxes)
FICA withholding, Form W-2.
(see also Withholding)
Tip income, Figuring tax., You must use Form 1040 if any of the following apply., Why report tips to your employer.
Employment taxes, Introduction, Determining Amount of Tax Withheld Using Form W-4, Credit for Withholding and Estimated Tax for 2013, Withholding, Reminders, Household services., Employment Taxes for Household Employers
(see also Social security and Medicare taxes)
Endowment proceeds, Endowment Contract Proceeds
Energy assistance, Payments to reduce cost of winter energy.
Energy conservation
Measures and modifications, Energy conservation measure.
Subsidies, Energy conservation subsidies.
Exclusion as adjustment to basis, Exclusion of subsidies for energy conservation measures.
Utility rebates, Utility rebates.
Entertainers and musicians, Work Clothes and Uniforms
Entertainment expenses, Meals and Incidental Expenses, Entertainment Expenses
50% limit, 50% Limit
Figure 26-A summary of rules,
Allocation of costs, Separating costs., Separating expenses.
Business-related gifts vs., Gift or entertainment.
Form 2106 or 2106-EZ, how to fill out, Meal and entertainment expenses.
Meal expenses included, A meal as a form of entertainment.
Proof of expenses, How To Prove Expenses
Table 26-2 summary, Confidential information.
Recordkeeping requirements, Recordkeeping
Reporting of, How To Report
Table 26-3 showing forms to be used, Per diem allowance more than federal rate.
Taking turns paying for meals or entertainment, Taking turns paying for meals or entertainment.
Tickets, Entertainment tickets.
Face-value as deductible amount, Entertainment.
Gift vs. entertainment deduction, Gift or entertainment.
Entertainment facilities
Expenses for use of, Entertainment facilities.
Equipment, Hauling tools or instruments.
(see also Tools)
Rental for rental property, Rental of equipment.
Equitable relief (see Innocent spouse relief)
Errors
Corrected wage and tax statement, Form Not Correct
Depreciation, correcting amount on Form 1040X, Claiming the correct amount of depreciation.
Discovery after filing, need to amend return, What If I Made a Mistake?
Form 1099 showing incorrect amount, Incorrect amount shown on a Form 1099.
Refunds, Interest on erroneous refund.
Escrow
Taxes placed in, when deductible, Taxes placed in escrow.
Estate beneficiaries, Inherited Property, Inherited property from someone who died in 2010.
(see also Inheritance)
Dividends received by, Beneficiary of an estate or trust.
IRAs (see Individual retirement arrangements (IRAs))
Losses of estate, Losses.
Receiving income from estate, Estate and trust income., Current income not required to be distributed.
Rollover restrictions, Rollover by surviving spouse.
Estate tax
Deduction, Taxes and Fees You Cannot Deduct
Estates, Estate and trust income.
(see also Estate beneficiaries)
Income, Estate and trust income.
Investment interest, Partners, shareholders, and beneficiaries.
Tax, Taxes and Fees You Cannot Deduct, Federal Estate Tax on Income in Respect of a Decedent
(see also Estate tax)
Survivor's annuity, Estate tax deduction.
Estimated
Credit for, Estimated Tax
Payment vouchers, How To Pay Estimated Tax
Estimated tax, Tax Withholding and Estimated Tax, Underpayment Penalty for 2013
Amount to pay to avoid penalty, How much to pay to avoid a penalty.
Avoiding, Who Does Not Have To Pay Estimated Tax
Change in estimated tax, Change in estimated tax.
Credit for, Introduction, Credit for Withholding and Estimated Tax for 2013
Definition, Introduction
Divorced taxpayers, Divorced Taxpayers
Figuring amount of tax, How To Figure Estimated Tax
First period, no income subject to estimated tax in, No income subject to estimated tax during first period.
Fiscal year taxpayers, Fiscal year taxpayers.
Married taxpayers, Married taxpayers.
Name change, Name changed.
Not required, Estimated tax not required.
Overpayment applied to, Refunds
Payment vouchers, Pay by Check or Money Order Using the Estimated Tax Payment Voucher
Payments, Estimated tax payments., How To Pay Estimated Tax
Figuring amount of each payment, How To Figure Each Payment
Schedule, When To Pay Estimated Tax, No income subject to estimated tax during first period.
When to start, When To Start
Who must make, Who Must Pay Estimated Tax
Penalty for underpayment, Introduction, Underpayment penalty., Underpayment Penalty for 2013, IRS can figure the penalty for you., Penalty for underpayment of estimated tax.
Pension payments, Withholding and estimated tax.
Saturday, Sunday, holiday rule, Saturday, Sunday, holiday rule.
Separate returns, Separate Returns
Social security or railroad retirement benefits, Tax withholding and estimated tax.
State and local income taxes, deduction of, Estimated tax payments.
Unemployment compensation, Tax withholding.
Estimates
Travel expenses, How To Prove Expenses
Excess benefits tax (see Section 72(m)(5))
Excess reimbursements
Business expense reimbursements, Returning Excess Reimbursements
Medical expenses, Excess reimbursement.
Excess reimbursement flowchart (Figure 21-A), Reimbursement in a later year.
Excess withholding credit, Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld
How to take, How to take the credit.
Joint returns, Employer's error.
Exchange students
Expenses paid for, deductible when under agreement with qualified organization, Expenses Paid for Student Living With You
Exchanges, What Is a Sale or Trade?, How to report.
(see also Trade of property)
Like-kind exchanges, Like-Kind Exchanges, Like-kind exchanges.
Partially nontaxable exchange, Partially nontaxable exchanges., Partly nontaxable exchange.
Tax-free
Definition of, Nontaxable Exchanges
Holding period, determination of, Nontaxable trades.
Taxable exchange, defined, Taxable Exchanges
Excise taxes, When Must You Withdraw IRA Assets? (Required Minimum Distributions)
(see also Penalties)
Basis to include, Cost Basis
IRAs for failure to take minimum distributions, When Must You Withdraw IRA Assets? (Required Minimum Distributions)
Roth IRAs, What if You Contribute Too Much?
Exclusions from gross income
Accelerated death benefits, Accelerated Death Benefits
Annuities, Exclusion limit.
Canceled debt, Excluded debt.
Capital gains from home sale (see Sale of home)
Commuting benefits for employees, Exclusion limit.
De minimis benefits, De Minimis (Minimal) Benefits
Disability pensions of federal employees and military, Military and Government Disability Pensions, Conditions for exclusion.
Education Savings Bond Program, Interest on qualified savings bonds.
Educational assistance from employer, Educational Assistance
Elective deferrals, limit on exclusion, Elective deferrals.
Employee awards, Employee achievement award.
Energy conservation subsidies, Energy conservation subsidies., Utility rebates.
Foreign earned income, Reminders
Frozen deposit interest, Interest on frozen deposits.
Group-term life insurance, Entire cost excluded.
Long-term care insurance contracts, Long-Term Care Insurance Contracts, Limit on exclusion.
Parking fees, employer-provided, Transportation
Public safety officers who died or were killed in line of duty, death benefits, Public Safety Officer Killed in the Line of Duty
Sale of home, Sale of home.
Scholarships, Scholarships and fellowships.
Strike benefits, Strike and lockout benefits.
Terrorist attack as cause of injury, disability payments, Disability pensions.
Executors and administrators, Surviving Spouses, Executors, Administrators, and Legal Representatives
Related party transactions, Losses on sales or trades of property.
Exempt-interest dividends, Exempt-interest dividends.
Alternative minimum tax, Alternative minimum tax treatment.
Dividend reporting, Exempt-interest dividends.
Information-reporting requirement, Information reporting requirement.
Exemption from foreign tax credit limit, Exception.
Exemptions
Dependents, Exemptions for Dependents
From withholding, Exemption From Withholding
Personal (see Personal exemption)
Phaseout, Special Rules
Securities, tax-exempt (see Securities)
State or local government bonds, tax-exempt, Tax-exempt state and local government bonds.
Expatriates, Expatriates.
Expenses paid by another, Expenses paid by another.
Extension of time to file, Extensions of Time To File
Automatic, Automatic Extension, When to file.
Citizens outside U.S., Individuals Outside the United States
E-file options, How to get the automatic extension.
Inclusion on return, When you file your return.
Extortion
Losses due to, Theft
Extravagant expenses, Lavish or extravagant expenses.
Eye surgery
Deductibility as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Eyeglasses
As medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.

F

Failure to comply with tax laws (see Penalties)
Fair market value (FMV)
Casualty loss, Decrease in Fair Market Value
Definition of, Fair market value (FMV).
Sales of property, Fair market value.
Stolen property, FMV of stolen property.
Fair rental price, Fair rental price.
Fair rental value, Fair rental value defined.
Family, Child's earnings., Related Party Transactions, Step 3. Figuring the Child's Tax (Form 8615, Part III), Adopted child.
(see also Child tax credit)
(see also Children)
(see also Related party transactions)
Adoption credit (see Adoption)
Standard meal allowance not allowed if related to employer, Related to employer.
Farmers
Estimated tax, Special rules for farmers, fishermen, and higher income taxpayers.
Withholding, Farmworkers.
Farming
Activity not for profit, Activity not for profit.
Canceled debt, treatment of, Excluded debt.
Patronage dividends, Patronage dividends.
Federal crime investigations or prosecutions
Travel expenses, Exception for federal crime investigations or prosecutions.
Federal employees
Accrued leave payment, Accrued leave payment.
Cost-of-living allowances, Government cost-of-living allowances.
Disability pensions, Military and Government Disability Pensions
Based on years of service, Pension based on years of service.
Exclusion, conditions for, Conditions for exclusion.
Terrorist attack, Terrorist attack or military action.
FECA payments, Federal Employees' Compensation Act (FECA).
Federal Employees' Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA).
Federal government
Charitable contributions to, Types of Qualified Organizations, Table 24-1. Examples of Charitable Contributions—A Quick Check
Employees (see Federal employees)
Federal income tax
Interest on, not deductible, Personal Interest
Not deductible, Taxes and Fees You Cannot Deduct
Federal judges
Employer retirement plan coverage, Federal judges.
Fee-basis officials
Business expenses of, Special Rules
Work-related education expenses, Performing Artists and Fee-Basis Officials
Fees, Fees for services., Fees and deposits.
(see also specific types of deductions and income)
Professional license, Professional Accreditation Fees
Fees, comprehensive/ bundled, Comprehensive or bundled fees.
Fellowships (see Scholarships and fellowships)
Fertility enhancement procedures
Deductibility as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
FICA withholding, Form W-2., Introduction, Social security and Medicare taxes paid by employer.
(see also Social security and Medicare taxes)
(see also Withholding)
Fiduciaries, Surviving Spouses, Executors, Administrators, and Legal Representatives, Trustees' fees., Trustees' fees.
(see also Executors and administrators)
(see also Trustees)
Fees for services, Personal representatives.
Prohibited transactions, Prohibited Transactions
Related party transactions, Losses on sales or trades of property.
Figures (see Tables and figures)
Figuring taxes and credits, Worksheet 11-1., How Do You Figure the Deduction, How Do You Figure the Deduction, Figuring Your Tax, How to figure the credit if you did not work for a railroad.
(see also Worksheets)
Filing requirements, Filing Information, Criminal Penalties, Married Filing Separately
(see also Married filing separately)
Calendar year filers, When Do I Have To File?
Citizens outside U.S., U.S. Citizens and Resident Aliens Living Abroad
Dependents, Do I Have To File a Return?, Child's earnings.
Electronic (see E-file )
Extensions, Extensions of Time To File
Gross income levels (Table 1-1), Introduction
Individual taxpayers, Individuals—In General
Joint filing, Married Filing Jointly, Accounting period., Relief from joint responsibility.
(see also Joint returns)
Late filing penalties (see Penalties)
Most taxpayers (Table 1-1), Introduction
Other situations requiring filing (Table 1-3), Figuring tax.
Unmarried persons (see Single taxpayers)
When to file, When Do I Have To File?
Where to file, Where Do I File?
Who must file, What's New, Do I Have To File a Return?, Who Should File
Filing status, Filing status., Filing Status, Death or birth.
Annulled marriages, Annulled marriages.
Change to, after time of filing, Amended Returns and Claims for Refund
Divorced taxpayers, Divorced persons.
Head of household, Head of household or qualifying widow(er) with dependent child., Head of Household
Qualifying person to file as, Qualifying Person
Joint returns, Married Filing Jointly
Married filing a joint return, Rule 4. You Must Be a U.S. Citizen or Resident Alien All Year
Married filing separately, Married Filing Separately, Rule 3. Your Filing Status Cannot Be Married Filing Separately
Surviving spouse, Head of household or qualifying widow(er) with dependent child.
Unmarried persons, Individuals—In General, Unmarried persons.
(see also Single taxpayers)
Final return for decedent
Capital loss deduction on, Decedent's capital loss.
Medical expenses, Decedent
Standard deduction, Decedent's final return.
Finance charges
Credit cards, retail installment contracts, etc., not deductible, Personal Interest
Financial institutions, Deposit in Insolvent or Bankrupt Financial Institution, When and How Can a Traditional IRA Be Opened?
(see also Banks)
Financially disabled persons, Financially disabled.
Fines, Filing late., Filing late., Paying tax late., Criminal Penalties
(see also Penalties)
Deductibility, Fines or Penalties
Firefighters
Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty
Volunteer firefighters
Charitable contributions to, Examples.
IRAs, Volunteer firefighters.
Fires
Arson, no casualty loss for, Nondeductible losses.
Casualty loss caused by, Deductible losses., Personal property.
First-time homebuyer credit, Decreases to basis.
First-year expensing (see Section 179 deductions)
Fiscal year, Accounting Periods, Fiscal year taxpayers., Fiscal Years
Fishermen
Estimated tax, Special rules for farmers, fishermen, and higher income taxpayers.
Indian fishing rights, Indian fishing rights.
Fleet operations
Standard mileage rate not allowed, Standard mileage rate not allowed.
Flexible spending account or arrangement, Long-term care services., Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Floods, Disaster relief.
(see also Disaster relief)
Casualty loss caused by, Deductible losses.
FMV (see Fair market value)
Food benefits
Nutrition program for the elderly, Nutrition Program for the Elderly.
Food stamps, Support provided by the state (welfare, food stamps, housing, etc.).
Foreclosure, Foreclosure or repossession., Mortgage ending early.
Foreign charitable organizations
Canadian charities contributions to, Certain foreign charitable organizations.
Other foreign charities contributions to, Certain foreign charitable organizations.
Foreign children
Adoption credit, Foreign child.
Foreign employment, Employees of foreign governments or international organizations., Foreign Employer
Employment abroad, Employment abroad.
Pension plan contributions, Foreign employment contributions.
Social security and Medicare taxes, Social security and Medicare taxes.
U.S. citizen, U.S. citizen.
Waiver of alien status, Waiver of alien status.
Foreign governments, employees of, Employees of international organizations or foreign governments.
Foreign income
Dividends, Reminder
Earned income exclusion, Reminders
Reporting of, Reminders
Foreign income taxes
Deduction of, Foreign Income Taxes
Form 1116 to claim credit, Foreign income taxes.
Schedule A or Form 1040 reporting, Foreign income taxes.
Definition of, Foreign taxes.
Foreign nationals (see Resident aliens)
Foreign organizations
Charitable contributions to, Table 24-1. Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations
Foreign schools, Eligible educational institution., Eligible educational institution.
Foreign Service, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps.
Foreign students, Foreign students' place of residence.
Expenses paid for, deductible when under agreement with qualified organization, Expenses Paid for Student Living With You
Foreign tax credit, Foreign Tax Credit
How to take, How to take the credit.
Limit on, Limit on the credit.
Forgiveness of debt (see Cancellation of debt)
Form, Figuring tax., What is not covered in this chapter.
1040, Form 1040., Form 1040 Line Entries
Address, Name and Address
Adoption expenses, How to take the credit.
Alaska Permanent Fund dividends, Alaska Permanent Fund dividends.
Alien taxpayer identification numbers, Born and died in 2013.
Alternative minimum tax, nonrefundable credit for prior year tax, How to take the credit.
Armed forces' retirement pay, Military retirement pay.
Attachments to, Form 1040.
Capital gains, How To Report Dividend Income
Charitable contributions, deduction to be itemized, Form 1040 required.
Child's capital gain distributions, Child's capital gain distributions.
Clergy pension, Pension.
Deduction for alimony paid, How To Deduct Alimony Paid
Disability retirement pay, Disability Pensions
Dividends, How To Report Dividend Income, Form 1040A or 1040.
Educator expenses, Educator Expenses
Excess withholding credit, How to take the credit.
FECA benefits, Railroad sick pay.
Foreign tax credit, How to take the credit.
Health insurance credit, How to take the credit.
Insurance distributions, Dividends on insurance policies.
IRAs, Reporting taxable distributions on your return., Filing a tax return.
Mortgage interest credit, How to take the credit.
Personal exemption, How to claim exemptions.
Presidential Election Campaign Fund, Presidential Election Campaign Fund
Railroad retirement benefits, reporting on, Reporting on Form 1040.
Recapture of alimony, Including the recapture in income.
Reporting of alimony received, How To Report Alimony Received
Reporting taxes on tips not reported to employer, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer.
Reporting uncollected taxes on tips, Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer.
Schedule A:, Mortgage interest deduction, Reduced home mortgage interest deduction.
Social security benefits, reporting on, Reporting on Form 1040.
Student loan interest deduction, How Do You Figure the Deduction
Tip income reporting, How to report tips.
Undistributed long-term capital gains, Credit for Tax on Undistributed Capital Gain
Use of, Form 1040, Widow(er)., Married Filing Jointly, How to file.
Wages and salary reporting, Form W-2.
Workers' compensation, Return to work.
1040, Schedule A
Charitable contributions, Gift To Reduce Debt Held by the Public, Form 1040 required., How To Report
Employee business expense deduction, After you complete the form., 2. Limit on miscellaneous itemized deductions.
Federal employees buying back sick leave, Federal Employees' Compensation Act (FECA).
Gifts, deduction of, Gifts.
Investment expenses deduction, Investment expenses.
Investment interest deduction, Investment interest.
Itemized deduction limit, When to itemize.
Loss of deposits due to bank's insolvency or bankruptcy cause, How to report.
Medical and dental expenses, What Tax Form Do You Use?
Outplacement services, deduction, Outplacement services.
Travel expenses, deduction of, Allowance less than or equal to the federal rate.
Unearned commission, deduction for repayment of, Advance commissions and other earnings.
1040, Schedule B
Dividends, Form 1040A or 1040.
1040, Schedule C
Barter income, Bartering
Child care providers, Childcare providers.
Corporate director fees, Corporate director.
Forgiveness of debts, Canceled Debts
Foster-care providers, Reporting taxable payments.
Kickbacks, Kickbacks.
Notary fees, Notary public.
Oil, gas, or mineral interest royalties, Royalties
Rental income and expenses, How To Report Rental Income and Expenses, Reporting business income and expenses.
Statutory employees, Statutory employees.
Work-related education expenses, Self-Employed Persons
1040, Schedule C-EZ
Child care providers, Childcare providers.
Corporate director fees, Corporate director.
Foster-care providers, Reporting taxable payments.
Kickbacks, Kickbacks.
Notary fees, Notary public.
Oil, gas, or mineral interest royalties, Royalties
Rental income and expenses, How To Report Rental Income and Expenses, Reporting business income and expenses.
Statutory employees, Statutory employees.
Work-related education expenses, Self-Employed Persons
1040, Schedule D
Business property sales, How to report.
Capital gains or losses, Reporting Gains and Losses , Reporting Capital Gains and Losses
Child's capital gain distributions, Child's capital gain distributions.
Form 8949, Reporting Gains and Losses
Fractional shares, sale of, Fractional shares.
Nonbusiness bad debts, loss of deposits due to bank's insolvency or bankruptcy, How to report.
Sale expenses, Sale expenses.
Undistributed long-term capital gains, Long-term gains and losses.
Worthless securities, How to report loss.
1040, Schedule E
Income-producing property, deduction of interest on loan for, Income-producing rental or royalty interest.
Rental income and expenses, How To Report Rental Income and Expenses, Form 1098, Mortgage Interest Statement., Schedule E (Form 1040)
Royalties, Royalties
1040, Schedule F
Self-employed persons, Both self-employed and an employee.
Work-related education expenses, Self-Employed Persons
1040, Schedule SE, Self-Employed Persons, Housing.
1040A, Form 1040A., Form 1040A Line Entries
Address, Name and Address
Adoption expenses, How to take the credit.
Alaska Permanent Fund dividends, Alaska Permanent Fund dividends.
Alien taxpayer identification numbers, Born and died in 2013.
Armed forces' retirement pay, Military retirement pay.
Attachments to return, Form 1040A.
Capital gains, How To Report Dividend Income
Clergy pension, Pension.
Disability retirement pay, Disability Pensions
Dividends, How To Report Dividend Income
Educator expenses, Educator Expenses
Excess withholding credit, How to take the credit.
FECA benefits, Railroad sick pay.
Insurance distributions, Dividends on insurance policies.
IRA distributions, Reporting taxable distributions on your return.
Personal exemption, How to claim exemptions.
Presidential Election Campaign Fund, Presidential Election Campaign Fund
Railroad retirement benefits, reporting on, Reporting on Form 1040A.
Reporting pay, Form W-2.
Social security benefits, reporting on, Reporting on Form 1040A.
Student loan interest deduction, How Do You Figure the Deduction
Tip income reporting, How to report tips.
Use of, Form 1040A, Widow(er)., Married Filing Jointly, How to file.
Workers' compensation, Return to work.
1040EZ, Form 1040EZ Line Entries
Address, Name and Address
Alaska Permanent Fund dividends, Alaska Permanent Fund dividends.
FECA benefits, Railroad sick pay.
No attachments, Form 1040EZ.
Personal exemption, How to claim exemptions.
Presidential Election Campaign Fund, Presidential Election Campaign Fund
Reporting pay, Form W-2.
Tip income reporting, How to report tips.
Use of, Form 1040EZ, Widow(er)., Married Filing Jointly
Workers' compensation, Return to work.
1040NR
Nonresident alien return, Nonresident alien.
1040NR-EZ
Nonresident alien easy return, Nonresident alien.
1040X
Amended individual return, Form 1040X.
Annulled marriages, Annulled marriages.
Bad debts, claim for refund, Filing a claim for refund.
Change of filing status, Joint Return After Separate Returns
Child's return, Parent's return information not known timely.
Completing, Completing Form 1040X.
Depreciation| Correcting amount of, Claiming the correct amount of depreciation.
Filing, Filing Form 1040X.
Itemized deduction, change to standard deduction, Changing your mind.
Standard deduction, change to itemized deductions, Changing your mind.
Worthless securities, claim for refund, Filing a claim for refund.
1065
Partnership income, Schedule K-1 (Form 1065).
1096, File Form 1099-B or Form 1099-S with the IRS.
1098
More than one borrower (not spouse), reporting of mortgage interest deduction by attaching of, More than one borrower.
Mortgage insurance premiums reported on, Mortgage insurance premiums.
Mortgage interest overpaid in earlier year, Refunds of interest.
Mortgage interest statement, Form 1098, Mortgage Interest Statement., Mortgage interest refund., Form 1098, Mortgage Interest Statement
Points reported on, Form 1098, Mortgage Interest Statement
Prepaid interest reported on, Prepaid interest on Form 1098.
Refund of interest reported on, Refunded interest.
1098-C
Contributions of Motor Vehicles, Boats, and Airplanes, Form 1098-C.
1098-E, How Do You Figure the Deduction
1099
Taxable income report, Form 1099., Reminder
1099-B, File Form 1099-B or Form 1099-S with the IRS.
Barter income, Form 1099-B from barter exchange.
Broker to report sales of stocks, bonds, or commodities, Sales and Trades, Form 1099-B transactions.
1099-C
Cancellation of debt, Form 1099-C.
1099-CAP
Change in control or capital structure, Form 1099-CAP transactions.
1099-DIV
Dividend income statement, Stock you chose to include in income., Form 1099-DIV., Form 1099-DIV.
Return of capital, Nondividend Distributions
1099-G
State tax refunds, State tax refund.
1099-INT, Form 1099-INT., Form 1099-INT.
1099-MISC
Brokers receiving dividends, Form 1099-MISC.
Nonemployee compensation, Nonemployee compensation.
1099-OID, Form 1099-OID.
1099-R, Form 1099-INT for U.S. savings bonds interest.
Early distributions of pension funds, Special Additional Taxes, Exceptions to tax.
IRA distributions, Distributions reported on Form 1099-R., Form 5329 not required.
Life insurance policy surrendered for cash, Surrender of policy for cash.
Retirement plan distributions, Form W-2.
1099-S, File Form 1099-B or Form 1099-S with the IRS.
Real estate transactions proceeds, Form 1099-S., Form 1099-S transactions.
1116
Foreign tax credit, How to take the credit.
1120S
S corporation income, Schedule K-1 (Form 1120S).
2106
Business-related expenses, Both self-employed and an employee., Employees., Reporting your expenses under a nonaccountable plan.
Performing artists, Where to report.
Travel expenses, Allowance less than or equal to the federal rate., Allowance more than the federal rate.
Work-related education expenses, Form 2106 or 2106-EZ.
2106-EZ
Business-related expenses, Reporting your expenses under a nonaccountable plan.
Performing artists, Where to report.
Work-related education expenses, Form 2106 or 2106-EZ.
2119
Postponement of gain from sale of home, Adjusted Basis
2439
Notice to shareholder on undistributed long-term capital gains, Undistributed capital gains of mutual funds and REITs. , Credit for Tax on Undistributed Capital Gain
2441, Form 1040 or 1040A.
2555, Rule 4. You Must Be a U.S. Citizen or Resident Alien All Year
2555-EZ, Rule 5. You Cannot File Form 2555 or Form 2555-EZ
2848
Power of attorney and declaration of representative, Power of attorney., Other reasons spouse cannot sign.
3115, Change from method 2.
3800
General business credit, Exceptions for special types of refunds.
4029, Approved Form 4361 or Form 4029
4070
Reporting tips to employer, How to report.
4070A
Daily record of tips, How to keep a daily tip record.
4137
Social security and Medicare taxes on tips not reported to employer, Reporting social security, Medicare, Additional Medicare, or railroad retirement taxes on tips not reported to your employer.
4361, Self-employed persons and statutory employees.
4506, Copies of tax returns.
4506-T
Tax return transcript request, Copies of tax returns.
4562
Depreciation of rental property, Depreciation
4684
Bank deposit, loss due to bank's insolvency or bankruptcy, How to report.
Casualty or theft loss, Forms to file., How To Report Gains and Losses
4797
Sales of business property, How to report., Reporting the Sale
Small business stock losses, Losses on Section 1244 (Small Business) Stock
4868, E-file options., No SSN.
Automatic extension of time to file, E-file options., No SSN.
Filing electronic form, E-file using your personal computer or a tax professional.
Filing paper form, Filing a paper Form 4868.
4952
Investment interest expense deduction, Form 4952
Net capital gain, election to include as investment income, Choosing to include net capital gain.
4972
Lump-sum distributions, Lump-Sum Distributions
5329
Early distributions of sheltered funds, Special Additional Taxes, Exceptions to tax.
Required minimum distributions, failure to take, Form 5329., Reporting Additional Taxes, Not filing a tax return., Form 5329 not required.
56
Notice Concerning Fiduciary Relationship, Court-appointed, conservator, or other fiduciary.
5695
Residential Energy Credits, Residential Energy Credits
6251, More information.
Alternative minimum tax, Alternative minimum tax.
6252
Installment sale income, Installment sale.
8275
Disclosure statement, Disclosure statement.
8275-R
Regulation disclosure statement, Disclosure statement.
8283
Charitable noncash contribution of more than $500 value, How To Report
8379
Injured spouse claim, Joint return and injured spouse.
8396
Mortgage interest credit, Mortgage interest credit., How to take the credit., Reduced home mortgage interest deduction.
843
Claim for refund and request for abatement, Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld
8582
Passive activity gains or losses, Limits on passive activity deductions and credits., Passive activity gains and losses.
8606
IRA contributions, Nondeductible, Reminders, Form 8606., Form 8606.
IRA contributions, Recharacterization of, Reporting a recharacterization.
8615, Tax on unearned income of certain children.
Certain children with unearned income, Tax for Certain Children Who Have Unearned Income,
Net unearned income, Step 1. Figuring the Child's Net Unearned Income (Form 8615, Part I)
Parental information, Providing Parental Information (Form 8615, lines A–C), Parent with different tax year., Parent's return information not known timely.
8801
Alternative minimum tax, How to take the credit.
8814, Tax on unearned income of certain children.
Additional tax, figuring of, Figuring Additional Tax
Calculation of child's income, Figuring Child's Income
Capital gains distributions, Capital gain distributions and qualified dividends.
Parents' election to report child's interest and dividends, Tax on unearned income of certain children., Investment income of child reported on parent's return.
Reduced deductions or credits, Reduced deductions or credits.
8815, Form 8815.
8818, Education Savings Bond Program
8822
Change of address, Change of Address
8824
Like-kind exchanges, How to report.
8828
Recapture of federal mortgage subsidy, How to figure and report the recapture.
8839
Qualified adoption expenses, Adoption Assistance, How to take the credit.
8853
Accelerated death benefits, Form 8853.
Archer MSAs and long-term care insurance contracts, Archer MSA contributions.
8857
Innocent spouse relief, Relief from joint responsibility.
8862, If Improper Claim Made in Prior Year
8879
Authorization for E-file provider to use self-selected PIN, Using a Tax Professional
8880
Credit for Qualified Retirement Savings Contributions, How to take the credit.
8885
Health insurance credit, How to take the credit.
8910
Alternative motor vehicle credit, How to take the credit.
8911
Alternative fuel vehicle refueling property credit, How to take the credit.
8912
Credit to Holders of Tax Credit Bonds, How to take the credit.
8936
Plug-in electric drive motor vehicle credit, How to take the credit.
8949
Sales and other dispositions of capital assets, Reporting Gains and Losses
9465
Installment agreement request, Installment Agreement
982
Reduction of tax attributes due to discharge of indebtedness (and section 1082 basis adjustment), Adjusted Basis
Form 8919
Uncollected social security and Medicare tax on wages, Form W-2.
Requiring Form 1040 to be used when filing, You must use Form 1040 if any of the following apply.
RRB-1042S
Railroad retirement benefits for nonresident aliens, What is not covered in this chapter.
RRB-1099
Railroad retirement benefits, Introduction, What is not covered in this chapter.
Schedule 8812
Child tax credit, How to claim the additional child tax credit.
SS-5, Getting an SSN.
Social security number request, No SSN., No SSN.
SSA-1042S
Social security benefits for nonresident aliens, What is not covered in this chapter.
SSA-1099
Social security benefits, Introduction
W-10, Getting the information.
W-2
Box 12 with code L, Who does not need to use this chapter., Allowance more than the federal rate., Reimbursements.
Election precinct officials' fees, Election precinct official.
Employer retirement plan participation indicated, Are You Covered by an Employer Plan?
Employer-reported income statement, Form W-2., Form W-2., Reminder, Form W-2., Back pay awards., Accrued leave payment., Restricted Property, Stock you chose to include in income.
Fringe benefits, Form W-2., Long-term care coverage., Archer MSA contributions., Adoption Assistance
Reimbursements reported as part of income, Who does not need to use this chapter., Reimbursement for personal expenses., Employee meets accountable plan rules., Per diem allowance more than federal rate., Reporting your expenses under a nonaccountable plan.
Statutory employees, Statutory employees.
Uncollected taxes, Giving your employer money for taxes.
W-2G
Gambling winnings withholding statement, Form W-2G.
W-4P
Rollover distributions, election not to have tax withheld, Withholding and estimated tax.
W-4V
Voluntary withholding request, Tax withholding.
W-7
Individual taxpayer identification number request, Born and died in 2013.
W-7A
Adoption taxpayer identification number request, Adoption taxpayer identification number (ATIN)., Taxpayer identification numbers for aliens.
W-9
TIN of home seller and purchaser, Home mortgage interest and points.
Form 1040
Estimated tax payments, Estimated Tax
Foreign income taxes, deduction of, Foreign income taxes.
Gambling winnings, Form W-2G.
Overpayment offset against next year's tax, Credit an Overpayment
Schedule A
State and local income taxes, deduction of, State and local income taxes.
State benefit funds, mandatory contributions to, Contributions to state benefit funds.
Taxes, deduction of, Other taxes.
Schedule C
Real estate or personal property taxes on property used in business, deduction of, Real estate taxes and personal property taxes.
Schedule D
Capital gains or losses, Reporting Gains and Losses
Form 8949, Reporting Gains and Losses
Schedule E
Real estate or personal property taxes on rental property, deduction of, Real estate taxes and personal property taxes.
Schedule F
Real estate or personal property taxes on property used in business, deduction of, Real estate taxes and personal property taxes.
Self-employment tax, deduction of, Self-employment tax.
Form 1040, Schedule A, Home Mortgage Interest
Form 1040, Schedule D
Form 8949, Reporting Gains and Losses
Reporting capital gains and losses, Reporting Gains and Losses
Form 1040-ES
Estimated tax, How To Figure Estimated Tax, Pay by Check or Money Order Using the Estimated Tax Payment Voucher
Form 1040A
Estimated tax payments, Estimated Tax
Overpayment offset against next year's tax, Credit an Overpayment
Form 1098
Mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs.
Form 1099-MISC
Withheld state and local taxes, Withheld taxes.
Form 1099-R
Withheld state and local taxes shown on, Withheld taxes.
Form 1099-S
Real estate transactions proceeds, Form 1099-S.
Form 1116
Foreign tax credit, Foreign income taxes.
Form 8332
Release of exemption to noncustodial parent, Written declaration.
Form W-2
Employer-reported income statement, Withholding
Filing with return, Forms W-2 and W-2G.
Separate form from each employer, Form W-2
Withheld state and local taxes, Withheld taxes.
Form W-2c
Corrected wage and tax statement, Form Not Correct
Form W-2G
Gambling winnings withholding statement, Form W-2G., Form W-2G
Withheld state and local taxes shown on, Withheld taxes.
Form W-4
Employee withholding allowance certificate, Determining Amount of Tax Withheld Using Form W-4, New Form W-4., Who Does Not Have To Pay Estimated Tax
Form W-4S
Sick pay withholding request, Form W-4S.
Form W-4V, Federal Payments
Unemployment compensation, voluntary withholding request, Unemployment Compensation
Form(s) 1099, The 1099 Series
Foster care
Adoption as motive for, no charitable deduction, Foster parents.
Care providers' payments, Foster care providers.
Charitable deduction for nonprofit care, Foster parents.
Child tax credit, Qualifying Child
Difficulty-of-care payments, Difficulty-of-care payments.
Emergency foster care, maintaining space in home for, Maintaining space in home.
Expenses unreimbursed and not deductible as charitable contributions, Foster parents.
Foster care payments and expenses, Foster care payments and expenses., Foster care.
Foster child, Foster child., Foster care payments and expenses., Foster child., Foster care., Rule 10. You Cannot Be a Qualifying Child of Another Taxpayer, Rule 13. You Cannot Be a Qualifying Child of Another Taxpayer
Earned income credit, Foster child.
Foster Grandparent Program, National Senior Services Corps programs.
Found property, Found property.
Fractional shares
Payment for, Fractional shares.
Fraternal societies
Charitable contributions to, Types of Qualified Organizations
Dues, no charitable deduction, Table 24-1. Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit
Fraud
Losses due to, Theft
Penalties, Fraud., Penalties
Reporting anonymously to IRS, Reminders
Free tax services, Free help with your tax return.
Freight
Basis to include, Cost Basis
Fringe benefits
Accident and health insurance, Accident or Health Plan
Accounting period, Accounting period.
Adoption, employer assistance, Adoption Assistance
Archer MSA contributions, Archer MSA contributions.
De minimis benefits, De Minimis (Minimal) Benefits
Education assistance, Educational Assistance
Form W-2, Form W-2.
Group-term life insurance premiums, Group-Term Life Insurance
Holiday gifts, Holiday gifts.
Retirement planning services, Retirement Planning Services
Taxable income, Fringe Benefits
Transportation, Transportation
Withholding, Taxable Fringe Benefits
Frozen deposits
Interest on, Interest on frozen deposits.
IRA rollover period extension, Extension of rollover period.
Full-time student
Child and dependent care credit, Full-time student.
Fund-raising events
Charitable contributions, amount deductible, Contributions From Which You Benefit
Rental of dwelling unit used as a home, Donation of use of property.
Funeral expenses, Do Not Include in Total Support
Funerals
Clergy, payment for, Clergy
Expenses, List of Nondeductible Expenses
Contributions to cover, not deductible as charitable donations, Contributions to Individuals
Not deductible, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Future interests
Definition of, Tangible personal property., Future interest.
Tangible personal property, charitable deduction for, Future interests in tangible personal property.

G

Gains and losses, You can use Form 1040A if all of the following apply., Special Rules, Reporting Gains and Losses
(see also Capital gains)
(see also Capital gains or losses)
(see also Losses)
Casualty, Nonbusiness Casualty and Theft Losses, Casualty
(see also Casualty losses)
Claim for refund for loss, Exceptions for special types of refunds.
Collectibles, Investment interest deducted.
Financial institution's bankruptcy causing deductible loss, Loss on Deposits
Reporting of, Loss on deposits.
Gambling, Gambling Losses Up to the Amount of Gambling Winnings (see Gambling winnings and losses)
Hobby losses, Hobby losses.
Ordinary gain and loss, Capital or Ordinary Gain or Loss
Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss.
Ordinary loss, Capital or Ordinary Gain or Loss
Passive activity, Rental activity losses., Passive Activity Limits, Passive activity gains and losses.
(see also Passive activity)
Related party sale or trade of depreciable property, Gain on sale or trade of depreciable property.
Short-term, Capital Gains and Losses, Short-term gains and losses.
Priority in deducting, Use short-term losses first.
Sale or trade of property held 1 year or less, Long-term or short-term.
Theft, Nonbusiness Casualty and Theft Losses, Theft
(see also Theft losses)
Total net gain, Total net gain or loss.
Gambling winnings and losses, Gambling winnings., Gambling Losses Up to the Amount of Gambling Winnings
Withholding, Gambling Winnings, Form W-2G
Garnishment and attachment, Garnisheed wages.
Gas royalties, Oil, gas, and minerals.
Gems
As capital assets, Capital Assets and Noncapital Assets
IRA prohibited transactions in, Collectibles.
General business credit, Credits.
General Rule (see Annuities)
General Sales Taxes
Actual expenses, General Sales Taxes
Motor vehicles, General Sales Taxes
Optional sales tax tables, General Sales Taxes
GI Bill benefits, Tuition payments and allowances under the GI Bill.
Gift taxes
Not deductible, Taxes and Fees You Cannot Deduct
Gifts
$25 limit on business-related expenses, $25 limit.
$4 or less for business-related expenses, Exceptions.
Adjusted basis for, Property Received as a Gift
Business-related expenses, Gift Expenses, Gift or entertainment.
Children, income from property given to, Income from property received as a gift.
Disaster victims receiving cash gifts, Cash gifts.
Holding period, determination of, Property received as a gift.
Holiday gifts, Holiday gifts.
Incidental costs of business-related expenses, Incidental costs.
Not taxed, Gifts and inheritances.
Proof of expenses (Table 26-2 summary), Confidential information.
Recordkeeping requirements, Recordkeeping
Reporting of expenses, Gifts.
Table 26-3 showing forms to be used, Per diem allowance more than federal rate.
Schedule A (Form 1040) for deduction, Gifts.
To reduce the public debt, Gift To Reduce Debt Held by the Public
Girl Scouts
Charitable contributions to, Examples., Table 24-1. Examples of Charitable Contributions—A Quick Check
Glasses
As medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Gold and silver
As capital assets, Capital Assets and Noncapital Assets, Gold, silver, stamps, coins, gems, etc.
Capital gains or losses from sale or trade of, Investment interest deducted.
IRA investments in, Exception.
Golden parachute payments
Tax on, Other taxes.
Golf clubs (see Country clubs)
Goodwill Industries (see Charitable contributions)
Government employees
Federal (see Federal employees)
State (see State or local governments)
Graduate school, Qualified Education Expenses
(see also Educational assistance)
Grants (see Scholarships and fellowships)
Grants, disaster relief, Disaster relief grants.
Gratuities (see Tip income)
Gross income
Adjustments other than on Form 1040A, Form 1040 to be used, You must use Form 1040 if any of the following apply.
Age, higher filing threshold after 65, Age.
Defined, Gross income.
Filing requirements (Table 1-1), Introduction
Dependent filing requirements (Table 1-2), Do I Have To File a Return?
Rental income, Rental Income
Gross income test, Gross Income Test
Group-term life insurance
Accidental death benefits, Accidental death benefits.
Definition, Group-term life insurance.
Exclusion from income, Entire cost excluded.
Limitation on, Group-Term Life Insurance
Permanent benefits, Permanent benefits.
Taxable cost, calculation of, Figuring the taxable cost.
Uncollected social security/Medicare taxes, You must use Form 1040 if any of the following apply.
Reporting of (Table 1-3), Figuring tax.
Uncollected tax, Other taxes.
Guam
Income from, Individuals With Income From U.S. Possessions
Guide dogs
Deductibility as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.

H

H.R. 10 plans, Qualified plans for self-employed individuals.
HAMP
Home affordable modification
Pay-for-performance, Home Affordable Modification Program (HAMP).
Handicapped persons (see Disabilities, persons with)
Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs.
Hawaii
Standard meal allowance, Standard meal allowance for areas outside the continental United States.
Head of household, Head of household or qualifying widow(er) with dependent child., Head of Household
Health
Flexible spending arrangement, Health flexible spending arrangement (health FSA).
Health insurance, Accident or Health Plan
(see also Accident insurance)
Reimbursement arrangement, Health reimbursement arrangement (HRA).
Savings account, Health savings accounts (HSA).
Health coverage tax credit, Who Should File, Health Coverage Tax Credit
Health insurance
Auto insurance policy covering, not deductible as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Premiums
Deductible as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Self-employed persons, deductible expenses, Health Insurance Costs for Self-Employed Persons
Reimbursement, Insurance Reimbursement
Health insurance premiums, Medical insurance premiums.
Health savings account, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Health Spa, Health Spa Expenses
Hearing aids
As medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Hedging transactions, Capital Assets and Noncapital Assets
Help (see Tax help)
High income taxpayers
Estimated tax, Special rules for farmers, fishermen, and higher income taxpayers.
High-low rate method to compute per diem, High-low rate.
Higher education (see Colleges and universities)
Hobbies, Hobby Expenses
Activity not for profit, Activity not for profit.
Losses, Hobby losses.
Holding period
Determination of, Holding Period
Holding period, repossessed, Real property repossessed.
Holiday gifts, Holiday gifts.
Holiday, deadline falling on, Saturday, Sunday, holiday rule.
Home, Personal Use of Dwelling Unit (Including Vacation Home), Dividing Expenses, Dwelling Unit Used as a Home, Examples., Home Mortgage Interest, Fully deductible interest., Refinancing., Nonbusiness Casualty and Theft Losses
(see also Casualty losses)
(see also Mortgages)
(see also Refinancing)
(see also Vacation homes)
Abandonment of, Abandonment.
Acquisition debt, Fully deductible interest.
(see also Mortgages)
Aged, home for, Home for the aged.
As capital asset, Capital Assets and Noncapital Assets
Basis (see Sale of home)
Business use of, Home Office
Closing costs, Settlement fees or closing costs.
Cost of keeping up, Keeping Up a Home
Damage to, Nonbusiness Casualty and Theft Losses
(see also Casualty losses)
Foreclosure, Foreclosure or repossession.
Improvements
For medical care, deductibility, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Loans for, Home improvement loan.
Jointly owned
Mortgage payments as alimony, Payments for jointly-owned home.
Separate residences in and alimony payments, Spouses cannot be members of the same household.
Taxes and insurance premiums as alimony, Taxes and insurance.
Main home, defined, Main Home
Office, Home Office
Points, Points on home mortgage.
Possession before final settlement, rent not deductible as interest, Rental payments.
Repossession, Foreclosure or repossession.
Security system, Home Security System
Settlement fees, Settlement fees or closing costs.
Tax home, determination for travel-related business expenses, Tax Home
Tenants in common, taxes and insurance premiums as alimony, Taxes and insurance.
Home equity loans
Car purchased by, Interest on car loans.
Interest deduction, Home Mortgage Interest, Fully deductible interest.
Proceeds invested in tax-exempt securities, interest not deductible, Mortgage proceeds invested in tax-exempt securities.
Home improvement loans, Home improvement loan.
Home office
Capital gains exclusion, Business Use or Rental of Home
Travel to another work location, Office in the home.
Home schooling
Expenses not deductible, Qualified expenses.
Homeowners' associations
Charges, Homeowners' association charges.
Charitable contributions to, Table 24-1. Examples of Charitable Contributions—A Quick Check, Contributions to Nonqualified Organizations
Homeworkers
Deduction of expenses, Statutory employees.
Hope credit
Married filing separately, Special Rules
Hospitals
Charitable contributions to nonprofits, Examples., Table 24-1. Examples of Charitable Contributions—A Quick Check
Meals and lodging provided for patients, deductibility, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Payments for services for specific patient, not deductible as charitable contributions, Contributions to Individuals
Services fees, deductibility of medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Host or hostess, Host or Hostess
Hotels
Club dues
Not entertainment expenses, Club dues and membership fees.
Not considered dwelling units, Dwelling unit.
Household employees, Employment Taxes for Household Employers
Household furnishings
Antiques (see Collectibles)
As capital assets, Capital Assets and Noncapital Assets
Household items, charitable deduction for, Clothing and household items.
Household members, Head of household or qualifying widow(er) with dependent child.
(see also Head of household)
Alimony payments, spouses cannot be members of same household, Spouses cannot be members of the same household.
Household services, Care of a Qualifying Person, Fees and deposits.
Household workers (see Domestic help)
Household workers, no exemption for, Housekeepers, maids, or servants.
Housing, Keeping Up a Home, Personal Use of Dwelling Unit (Including Vacation Home), Dividing Expenses, Dwelling Unit Used as a Home, Examples.
(see also Home)
(see also Vacation homes)
Alimony payments made to cover, Payments to a third party.
Clergy, Clergy
Cooperative (see Cooperative housing)
Rental property (see Rental income and expenses)
Hurricanes, Disaster relief.
(see also Disaster relief)
Casualty loss due to, Deductible losses.

I

Icons, use of, Icons., Introduction
Identification number, qualifying person, Taxpayer identification number.
Identity theft, Reminders, Identity Theft
Illegal activities
Reporting of, Illegal activities.
Impairment (see Disabilities, persons with)
Impairment-related work expenses, Impairment-Related Work Expenses
Improvements
Real estate, adjustments to basis for, Improvements.
Rental property (see Rental income and expenses)
Incidental expenses
Business-related gifts, Incidental costs.
Travel-related, Incidental expenses.
Income, Wages, Salaries, and Other Earnings, Reimbursement for medical care., Other Income, Alimony., Utility rebates.
(see also Alimony)
(see also Wages and salaries)
Bartering, Bartering
Canceled debts, Canceled Debts
Constructive receipt of, Constructive receipt., Payment to an agent., Constructive receipt.
Excess reimbursement of medical expenses, Excess reimbursement.
Gross, Gross Income Test
Illegal activities, Stolen property.
Interest, Interest Income
Jury duty pay, Jury duty.
Life insurance proceeds, Life Insurance Proceeds
Nonemployee compensation, Nonemployee compensation.
Paid to agent, Payment to an agent.
Paid to third party, Payment to third party.
Partnership, Partnership Income
Prepaid, Income paid in advance.
Recovery, Recoveries
Rental (see Rental income and expenses)
Royalties, Royalties
S corporation, S Corporation Income
Tax exempt, Tax-exempt income.
Taxable income in excess of $100,000, You must use Form 1040 if any of the following apply.
Taxable income less than $100,000, You can use Form 1040EZ if all of the following apply., You can use Form 1040A if all of the following apply.
Tips (see Tip income)
Underreported, Amended Returns and Claims for Refund
Unearned income, Unearned income defined.
Income aid payment, Repayment of Income Aid Payment
Income from nonqualified deferred compensation plans
Additional tax on, Other taxes.
Income taxes
Federal (see Federal income tax)
Foreign (see Foreign income taxes)
State or local (see State or local income taxes)
Income-producing expenses, Other Expenses (Line 23)
Income-producing property
Deduction of interest on loan for, Income-producing rental or royalty interest.
Indefinite absence from job
Work-related education during, Education during indefinite absence.
Independent contractors
Homeworkers, deduction of expenses, Statutory employees.
Indians
Fishing rights, Indian fishing rights.
Taxes collected by tribal governments, deduction of, Indian tribal government.
Individual retirement arrangements (IRAs), Figuring tax., Rollovers, Individual Retirement Arrangements (IRAs), Rollovers, Roth IRAs, More information.
(see also Rollovers)
(see also Roth IRAs)
Administrative fees, Trustees' fees., Trustees' fees., Trustee's Administrative Fees for IRA
Age 59 for distribution, Age 59½ rule.
Exception to rule, Exceptions.
Age 70
Contributions cut off at, Age 70½ rule.
Distributions required at, IRA owners., Excess Accumulations (Insufficient Distributions)
Compensation, defined, What is compensation?
Contribution limits, How Much Can Be Contributed?, General limit.
Age 50 or older,, General limit.
Under age 50,, General limit.
Contributions, You can use Form 1040EZ if all of the following apply., Special Rules, Individual retirement arrangements (IRAs).
Designating year for which contribution is made, Designating year for which contribution is made.
Excess, Excess Contributions
Filing before contribution is made, Filing before a contribution is made.
Nondeductible, Nondeductible Contributions
Not required annually, Contributions not required.
Roth IRA contribution for same year, Roth IRAs and traditional IRAs.
Time of, When Can Contributions Be Made?
Withdrawal before filing due date, Contributions returned before the due date of return.
Cost basis, Cost basis., Partly taxable.
Deduction for, You can use Form 1040A if all of the following apply., How Much Can You Deduct?
Phaseout, Deduction phaseout.
Definition of, Traditional IRAs
Distributions
At age 59, Age 59½ rule., Exceptions.
Required minimum distributions (see this heading: Required distributions) (see this heading: Required distributions)
Divorced taxpayers, Transfers Incident to Divorce
Early distributions (see Early withdrawal from deferred interest account)
Employer retirement plan participants, Covered by an employer retirement plan., Limit If Covered by Employer Plan
Establishing account, Who Can Open a Traditional IRA?
Time of, When and How Can a Traditional IRA Be Opened?
Where to open account, When and How Can a Traditional IRA Be Opened?
Excess contributions, Excess Contributions
Forms to use
Form 1099-R for reporting distributions, Distributions reported on Form 1099-R.
Form 8606 for nondeductible contributions, Reminders
Inherited IRAs, Inherited pension or IRA., Inherited IRAs, Inherited IRAs.
Required distributions, Beneficiaries.
Interest on, treatment of, Reminders
Kay Bailey Hutchison Spousal IRAs, Reminders, Kay Bailey Hutchison Spousal IRA limit., Kay Bailey Hutchison Spousal IRA., If your spouse is covered.
Married couples (see this heading: Kay Bailey Hutchison Spousal IRAs) (see this heading: Kay Bailey Hutchison Spousal IRAs)
Modified adjusted gross income (MAGI)
Computation of, Modified adjusted gross income (AGI).
Nondeductible contributions, Nondeductible Contributions
Early withdrawal, Nondeductible contributions.
Tax on earnings on, Tax on earnings on nondeductible contributions.
Ordinary income, distributions as, Ordinary income.
Penalties, What Acts Result in Penalties or Additional Taxes?
Early distributions (see Early withdrawal from deferred interest account)
Excess contributions, Excess Contributions
Form 8606 not filed for nondeductible contributions, Reminders, Penalty for failure to file Form 8606.
Overstatement of nondeductible contributions, Penalty for overstatement.
Prohibited transactions, Effect on an IRA account.
Required distributions, failure to take, When Must You Withdraw IRA Assets? (Required Minimum Distributions), Excess Accumulations (Insufficient Distributions)
Prohibited transactions, Prohibited Transactions
Recharacterization of contribution, Recharacterizations
Reporting of
Distributions, Reporting taxable distributions on your return.
Recharacterization of contributions, Reporting a recharacterization.
Required distributions, Required distributions., When Must You Withdraw IRA Assets? (Required Minimum Distributions)
Excess accumulations, Excess Accumulations (Insufficient Distributions)
Retirement savings contribution credit, Special Rules, Retirement Savings Contributions Credit (Saver's Credit)
Self-employed persons, Self-employment income.
Taxability, Exceptions.
Distributions, Are Distributions Taxable?
Time of taxation, Traditional IRAs
Transfers permitted, Can You Move Retirement Plan Assets?
To Roth IRAs, Transfers to Roth IRAs., Converting From Any Traditional IRA to a Roth IRA
Trustee administrative fees, Trustee's Administrative Fees for IRA
Trustee-to-trustee transfers, Trustee-to-Trustee Transfer
IRA to Roth IRA, Conversion methods.
Types of, Kinds of traditional IRAs.
Withdrawals, When Can You Withdraw or Use IRA Assets?, How to treat withdrawn contributions.
Early (see Early withdrawal from deferred interest account)
Required (see this heading: Required distributions)
Withholding, Form W-2., Pensions and Annuities, Withholding.
Individual Taxpayer Identification Number (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN).
Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN)., Born and died in 2013.
Individual taxpayers (see Single taxpayers)
Information returns, Form W-2., Form 1099., Form W-2., Reminder, Back pay awards., Accrued leave payment., Stock you chose to include in income.
(see also Form 1099)
(see also Form W-2)
Partnerships to provide, Schedule K-1 (Form 1065).
Inheritance, Estate and trust income., Inherited Property
(see also Estate beneficiaries)
Adjusted basis for, Inherited Property
Holding period, determination of, Inherited property from someone who died in 2010.
IRAs (see Individual retirement arrangements (IRAs))
Not taxed, Gifts and inheritances.
Inheritance tax
Deductibility of, Taxes and Fees You Cannot Deduct
Deduction, Taxes and Fees You Cannot Deduct
Injured spouse, Joint return and injured spouse.
Claim for refund, Joint return and injured spouse.
Inmate, Not earned income.
Innocent spouse relief
Form 8857, Relief from joint responsibility.
Joint returns, Relief from joint responsibility.
Insider stock compensation from expatriated corporation
Tax on, Other taxes.
Insolvency
Canceled debt not deemed to be income, Excluded debt.
Financial institution's insolvency causing deductible loss, Deposit in Insolvent or Bankrupt Financial Institution
Reporting of, Loss on deposits.
Installment agreements, Installment Agreement
Installment sales, Other property transactions.
Capital gains and, Installment sales.
Home sale, Installment sale.
Insulin
Deductibility as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Insurance
Accident (see Accident insurance)
Alimony deduction for, when home owned as tenants in common, Taxes and insurance.
Casualty or theft loss, reimbursement to adjust loss, Insurance and Other Reimbursements
Distributions from, reporting of, Dividends on insurance policies.
Dividends
Interest on, Dividends on insurance policies.
Life, Pensions and Annuities, Group-term life insurance.
(see also Group-term life insurance)
(see also Life insurance)
Living expenses paid by, possible income from, Insurance payments for living expenses.
Reimbursements
From casualty insurance, Casualty insurance and other reimbursements.
State insurer delinquency proceedings preventing minimum pension distributions, State insurer delinquency proceedings.
Trade of policies and annuities, Insurance policies and annuities.
Insurance agents
Deduction of expenses, Statutory employees.
Insurance companies
State delinquency proceedings, IRA distributions not made due to, Exemption from tax.
Insurance premiums
Alimony when spouse owns life insurance policy, Life insurance premiums.
Casualty insurance, Settlement costs.
Health insurance
Deductible as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Self-employed persons, deductible, Health Insurance Costs for Self-Employed Persons
Liability, Business Liability Insurance
Life, Do Not Include in Total Support, Life Insurance Premiums
Life insurance, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Alimony, Life insurance premiums.
Medical, Medical insurance premiums.
Paid in advance, Prepaid insurance premiums.
Public safety officers, Retired public safety officers.
Rental expenses, deduction of premiums paid in advance, Insurance premiums paid in advance.
Insurance proceeds
Dividends, interest on, Interest on insurance dividends.
Installment payments, Insurance
Life, Insurance
Interest
Fees to collect, Fees to Collect Interest and Dividends
Frozen deposits, Interest income on frozen deposits.
Usurious, Usurious interest.
Interest income, Interest Income
Children
Gifts to children, Income from property received as a gift.
Dividends as, Introduction
Form 1099-INT, Form 1099.
Frozen deposits, from, Interest on frozen deposits.
Property purchase financed without adequate stated interest, treatment of, Amount realized.
Recovery of income, on, Interest on recovery.
Reporting on Forms 1040, 1040A, or 1040EZ, You can use Form 1040A if all of the following apply.
Form 1040EZ filing threshold, You can use Form 1040EZ if all of the following apply.
Savings bonds, Interest on qualified savings bonds.
(see also U.S. savings bonds)
Securities, Form 1040 to be used, You must use Form 1040 if any of the following apply.
Tax refunds, from, Interest on erroneous refund.
Interest payments, Form 1098, Mortgage Interest Statement., Mortgage interest refund., Interest Expense, Income-producing rental or royalty interest.
(see also Mortgages)
Allocation of interest according to use of loan, Allocation of Interest
Canceled debt including, Interest included in canceled debt.
Car loans, Interest on car loans.
Deductions
Forms to use (Table 23-1), Mortgage proceeds used for business or investment., Table 23-1. Where To Deduct Your Interest Expense
Not allowed, Items You Cannot Deduct
Reporting of, How To Report
Investment interest, Investment Interest
Limit on deduction, Limit on Deduction
Personal interest not deductible, Items You Cannot Deduct, Personal Interest
Reporting of deductions, How To Report
Student loan interest deduction, Student Loan Interest Deduction
Student loans deduction, You can use Form 1040EZ if all of the following apply., You can use Form 1040A if all of the following apply., Special Rules, Personal Interest
Unstated interest, Loans with low or no interest., Amount realized.
Interference with business operations
Damages as income, Court awards and damages.
Internal Revenue Service (IRS)
Fraud or misconduct of employee, reporting anonymously, Reminders
Mission of, IRS mission.
International employment (see Foreign employment)
International organizations, employees of, Employees of international organizations or foreign governments.
Internet
Electronic filing over (see E-file )
Inventory, retail, Capital Assets and Noncapital Assets
Investment income
Children, Tax on unearned income of certain children.
Investment property
Rental property (see Rental income and expenses)
Investments
Classes as travel expenses, Conventions
Expenses, Investment expenses.
Fees, Investment Fees and Expenses
Property
As capital asset, Investment Property
Definition, Investment Property
Like-kind exchanges, Like-kind exchanges.
Seminars, Investment-Related Seminars
Involuntary conversion, Condemnations., Deductible losses.
(see also Condemnation of property)
Basis computation, Involuntary Conversions
Basis for depreciation, Basis for depreciation.
IRAs (see Individual retirement arrangements (IRAs))
Itemized deductions
Changing from standard to itemized deduction (or vice versa), Changing your mind.
Choosing to itemize, Who Should Itemize, When to itemize.
Form 1040 to be used, You must use Form 1040 if any of the following apply., Where to report.
Limit on, Limit on Itemized Deductions
Married filing separately, Special Rules, Married persons who filed separate returns.
One spouse has itemized, Persons not eligible for the standard deduction.
Recovery, Itemized Deduction Recoveries
Standard deduction to be compared with, Who Should Itemize
State tax, for, Electing to itemize for state tax or other purposes.
Itinerant workers
Deduction of expenses, Statutory employees.
Tax home, determination of, Tax Home
ITINs, Individual taxpayer identification number (ITIN) for aliens. (see Individual taxpayer identification numbers (ITINs))

J

Jewelry
As capital assets, Capital Assets and Noncapital Assets
Job, Car Expenses and Other Employee Business Expenses
(see also headings starting with "Employee" or "Employer" )
Search
Expenses, Job Search Expenses
Job search
Deduction of expenses for Interviews, Job interview expenses.
Joint accounts, Joint accounts.
Dividends, reporting of, Stock certificate in two or more names.
Joint return of parents
Unearned income of certain children, Which Parent's Return To Use
Joint return test, Joint Return Test, Joint Return Test (To Be a Qualifying Child) (see Qualifying child)
Joint returns
Accounting period, Accounting period.
After separate return, Joint Return After Separate Returns
Carryover of capital loss, Joint and separate returns.
Deceased spouse, Spouse died.
Dependents on, Joint return.
Divorced taxpayers, Divorced persons., Divorced taxpayer.
Estimated tax, Married taxpayers.
Excess social security/railroad retirement tax withholding credit, Joint return.
Extension for citizens outside U.S., Married taxpayers.
Filing status, Married Filing Jointly
Form 1040EZ, use of, You can use Form 1040EZ if all of the following apply.
Fraud penalty, Joint return.
Guardian of spouse, signing as, Signing as guardian of spouse.
Injured spouse, Joint return and injured spouse.
Innocent spouse, Relief from joint responsibility.
Nonresident or dual-status alien spouse, Nonresident alien or dual-status alien.
Pensions or annuities, Joint return.
Personal exemption, Joint return.
Responsibility for, Accounting period.
Separate return after joint, Separate Returns After Joint Return
Signing, Spouse unable to sign., Signing a joint return.
Social security and railroad retirement benefits, Joint return.
State and local income taxes, deduction of, Joint federal return.
Judges, federal
Employer retirement plan coverage, Federal judges.
Jury duty pay, Jury duty.

K

Keogh plans, Retirement Plans, Pensions, and Annuities, Qualified plans for self-employed individuals.
(see also Retirement plans)
Kickbacks, Kickbacks.
Kiddie tax (see Children, subheading: Investment income of) (see Children, subheading: Unearned income of)
Kidnapped children, Kidnapped child.
Losses due to ransom, Theft
Qualifying child, Kidnapped child.
Qualifying relative, Kidnapped child.

L

Labor unions, Union agreements.
Contributions to, no charitable deduction for, Table 24-1. Examples of Charitable Contributions—A Quick Check
Dues and fees, Union benefits and dues., Contributions to Nonqualified Organizations
Sick pay withholding under union agreements, Union agreements.
Strike and lockout benefits, Strike and lockout benefits.
Trips from union hall to place of work, Union members' trips from a union hall.
Unemployment compensation payments from, Payments by a union.
Land, Real Property
(see also Real estate)
Depreciation not allowed for, Land.
Landlords (see Rental income and expenses)
Landscaping
Cost of, when casualty or theft loss involved, Progressive deterioration., Landscaping.
Larceny
Losses due to, Theft
Late filing, Reminders
Penalties, Filing late., Filing late., Return over 60 days late.
Late payment
Penalties on tax payments, Paying tax late.
Public utility charges, not deductible, Personal Interest
Laundry
Business-related travel expense, Table 26-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. , Incidental expenses.
Lavish or extravagant expenses, Lavish or extravagant expenses.
Law enforcement officers
Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty
Lead-based paint removal
Deductibility as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Leased property
Casualty or theft loss, Leased property.
Leased vehicles
Car expenses, Leasing a car.
Leases (see Rental income and expenses)
Legal expenses, Legal Expenses, Personal Legal Expenses
Liability insurance
Reimbursements from, Casualty insurance and other reimbursements.
License fees
Deductibility of, Taxes and Fees You Cannot Deduct
Nondeductibility of, List of Nondeductible Expenses
Life insurance, You must use Form 1040 if any of the following apply., Group-term life insurance., Accelerated Death Benefits
(see also Accelerated death benefits)
(see also Group-term life insurance)
Alimony, premiums when spouse owns policy, Life insurance premiums.
Demutualization of companies, Demutualization of life insurance companies.
Form 1099-R for surrender of policy for cash, Surrender of policy for cash.
Premiums, Life Insurance Premiums
Not deductible, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Proceeds, Insurance
As income, Life Insurance Proceeds
Public safety officers who died or were killed in line of duty, tax exclusion, Public Safety Officer Killed in the Line of Duty
Surrender of policy for cash, Surrender of policy for cash.
Withholding, Pensions and Annuities
Life insurance premiums, Do Not Include in Total Support
Life-care fees
Paid to retirement home and designated for medical care, deductibility, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Lifetime learning credit
Married filing separately, Special Rules
Tuition deduction and, Who Cannot Claim the Deduction
Like-kind exchanges, Like-kind exchanges.
Basis for depreciation, Basis for depreciation.
Qualifications, Like-Kind Exchanges
Sale of home, Sale of home acquired in a like-kind exchange.
Limit on itemized deductions, Limit on Itemized Deductions
Limits
Deductibility of mortgage insurance premiums, Limit on deduction.
Miscellaneous deductions, Deductions Subject to the 2% Limit
Rental losses, Limits on Rental Losses
Line of credit for home
Interest, Home Mortgage Interest
Liquidating distributions, Liquidating Distributions
Living expenses
Insurance paying, possible income from, Insurance payments for living expenses.
Loans, You can use Form 1040EZ if all of the following apply., Exceptions for special types of refunds., Student Loan Interest Deduction, Personal Interest
(see also Debts)
(see also Student loans)
Fees for, not deductible, Items You Cannot Deduct
Home improvement loans, Home improvement loan.
Home mortgages (see Mortgages)
Origination fees (see Points)
Retirement plans, from, Loans.
Lobbying
Contributions for, not charitable deductions, Table 24-1. Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit
Lobbying expenses, Lobbying Expenses
Local assessments
Adjusted basis for, Assessments for local improvements.
Deductibility of, Taxes for local benefits.
Rental property, deductions for, Local benefit taxes.
Local government employees
Section 457 plans for employees (see Section 457 deferred compensation plans)
Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes.
Local law violated, Local law violated.
Lockout benefits, Strike and lockout benefits.
Lodges (see Social clubs)
Lodging, Lodging. (see Meal and lodging expenses)
Long-term care insurance contracts, Long-Term Care Insurance Contracts
Chronically ill individual, Chronically ill individual., Exclusion for chronic illness.
Deductibility of medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Exclusion, limit of, Limit on exclusion.
Qualified services defined, Qualified long-term care services.
Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument).
Long-term gains and losses (see Capital gains or losses)
Losses, Exceptions for special types of refunds., Rental activity losses., Passive Activity Limits
(see also Gains and losses)
(see also Passive activity)
Capital, Special Rules
Casualty, Nonbusiness Casualty and Theft Losses, Casualty, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property
(see also Casualty losses)
Gambling (see Gambling winnings and losses)
Records of, Proof of Loss
Theft, Nonbusiness Casualty and Theft Losses, Theft, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property
(see also Theft losses)
Lost property, Lost or Mislaid Cash or Property
When deemed casualty loss, Mislaid or lost property.
Lotteries and raffles, Gambling winnings., Lotteries and raffles.
(see also Gambling winnings and losses)
No charitable deduction for tickets, Table 24-1. Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit
Lump-sum distributions, Lump-Sum Distributions
10-year tax option, 10-Year Tax Option
Capital gain treatment, Capital Gain Treatment
Cost calculation, Cost.
Election of, Electing optional lump-sum treatment.
Form 4972, Lump-Sum Distributions
Net unrealized appreciation (NUA), Taxable and tax-free parts of the distribution., Net unrealized appreciation (NUA).
Rollovers of, How to treat the distribution.
Taxable and tax-free parts, Taxable and tax-free parts of the distribution.
Luxury travel
Travel expenses when incidental business activities, Trip Primarily for Personal Reasons
Work-related education, deduction of expenses, Cruises and conventions.

M

M&IE (Meals and incidental expenses), Table 26-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. , Meals and Incidental Expenses, 50% limit on meals., Incidental expenses., How To Prove Expenses, The federal rate.
(see also Incidental expenses)
(see also Meal and lodging expenses)
Machinery, Hauling tools or instruments.
(see also Tools)
Rental for rental property, Rental of equipment.
Mailing returns (see Tax returns)
Maintenance of rental property (see Rental income and expenses)
Mandatory retirement age, Payments that are not disability income.
Market discount bonds, Market discount bonds.
Married child, Married child.
Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child)
Married filing a joint return, Rule 4. You Must Be a U.S. Citizen or Resident Alien All Year
Married filing separately, Married Filing Separately, Rule 3. Your Filing Status Cannot Be Married Filing Separately
Carryover of capital loss, Joint and separate returns.
Community property states, Community property states.
Credits, treatment of, Special Rules
Deductions
Changing method from or to itemized deductions, Married persons who filed separate returns.
Treatment of, Special Rules
Earned income credit, Special Rules
How to file, How to file.
Itemized deductions, Special Rules, Married persons who filed separate returns.
One spouse has itemized so other must as well, Persons not eligible for the standard deduction.
Joint state and local income taxes filed, but separate federal returns, Joint state and local returns.
Medical and dental expenses, Separate returns.
Rollovers, Special Rules
Social security and railroad retirement benefits, Benefits not taxable.
State and local income taxes, Separate federal returns.
Student loan interest deduction and, Can You Claim the Deduction
Tenants by the entirety, allocation of real estate taxes, Tenants by the entirety.
Tuition deduction and, Who Cannot Claim the Deduction
Married taxpayers, You can use Form 1040EZ if all of the following apply., Married Filing Jointly, Accounting period., Married Filing Separately, Considered Unmarried, Stock certificate in two or more names., Joint return.
(see also Joint returns)
(see also Married filing separately)
(see also Tenants by the entirety)
Age 65 or older spouse
Standard deduction, Spouse 65 or Older or Blind
Blind spouse
Standard deduction, Spouse 65 or Older or Blind
Child and dependent care credit, Joint Return Test
Deceased spouse, Introduction, Surviving Spouses, Executors, Administrators, and Legal Representatives, Head of household or qualifying widow(er) with dependent child., Spouse died during the year., Spouse died.
(see also Surviving spouse)
Definition of spouse for purposes of alimony, Spouse or former spouse.
Dual-status alien spouse, Nonresident alien or dual-status alien.
Educator expenses, Educator Expenses
Estimated tax, Married taxpayers., 2013 separate returns and 2014 joint return.
Filing status, Introduction, Filing status., Married persons.
Form 1040EZ, use of, You can use Form 1040EZ if all of the following apply.
IRAs, Kay Bailey Hutchison Spousal IRA limit., Kay Bailey Hutchison Spousal IRA.
Spouse covered by employer plan, How Much Can You Deduct?, If your spouse is covered.
Living apart, Married persons living apart.
Medical and dental expenses, Separate returns.
Deceased spouse's expenses, What if you pay medical expenses of a deceased spouse or dependent?
Nonresident alien spouse, Nonresident alien spouse., Nonresident alien or dual-status alien.
Performing artists, Special rules for married persons.
Roth IRAs, Can you contribute to a Roth IRA for your spouse?
Signatures when spouse unable to sign, Spouse unable to sign.
Social security or railroad retirement benefits, taxability, Figuring total income.
Transfer of home to spouse, Transfer to spouse.
Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses
Travel expenses for spouse, Travel expenses for another individual.
Mass transit passes, employer-provided, Transit pass.
Maternity clothes
Not deductible as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
MCC (Mortgage credit certificate), Who qualifies.
Meal and lodging expenses, Meals and Incidental Expenses, Individuals subject to hours of service limits.
50% deduction for business-related meals, 50% limit on meals., 50% limit may apply., 50% Limit
Figure 26-A summary of rules,
Work-related education, 50% limit on meals.
Business-related entertainment including, Meals and Incidental Expenses, A meal as a form of entertainment.
Business-related travel expense including, Table 26-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. , Meals and Incidental Expenses
Form 2106 or 2106-EZ, how to fill out, Meal and entertainment expenses., 1. Limit on meals and entertainment.
Lodging, Table 26-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. , Meals and Incidental Expenses
Proof of expenses, How To Prove Expenses
Table 26-2 summary, Confidential information.
Recordkeeping requirements, Actual cost., Recordkeeping
Reporting of, How To Report
Table 26-3 showing forms to be used, Per diem allowance more than federal rate.
Restaurant receipts, Adequate evidence.
Standard meal allowance, 50% limit on meals., Standard meal allowance., Who can use the standard meal allowance., The federal rate., The standard meal allowance.
Amount of, Amount of standard meal allowance.
Areas outside continental U.S., Standard meal allowance for areas outside the continental United States.
Prorating on partial days of travel, Prorating the standard meal allowance on partial days of travel.
Taking turns paying for meals or entertainment, Taking turns paying for meals or entertainment.
Transportation workers, Special rate for transportation workers.
Deduction limits, Individuals subject to hours of service limits.
Medical and dental expenses, Medical and Dental Expenses, Where to report.
Adjusted gross income and limit of deduction, How Much of the Expenses Can You Deduct?
Adopted child, Qualifying Child
Alimony payments made to cover, Payments to a third party.
Contributions to cover, not deductible as charitable donations, Contributions to Individuals
Damages including, Damages for Personal Injuries
Decedent's expenses, Decedent
Deduction, How Much of the Expenses Can You Deduct?
Checklist for deductible expenses (Table 21-1), Medicare A.
Dependent's expenses, Dependent
Determination of date paid, What Expenses Can You Include This Year?
Doctor, What Are Medical Expenses?
Form 1040, Schedule A, for reporting, What Tax Form Do You Use?
Future expenses, settlement including, Future medical expenses.
Health insurance credit, Health Coverage Tax Credit
Health insurance premiums (see Health insurance)
Included expenses
Individuals covered, Whose Medical Expenses Can You Include?
Meals and lodging related to receiving medical care, Meals and Lodging, Use of the standard meal allowance for other travel.
Medical care, defined, What Are Medical Expenses?
Physician, What Are Medical Expenses?
Purpose of expenses, What Are Medical Expenses?
Reimbursements, treatment of, Reimbursement for medical care., How Do You Treat Reimbursements?
Work-related, Medical expenses.
Medical devices
Deductibility of, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Medical insurance (see Accident insurance)
Medical insurance premiums, Medical insurance premiums.
Medical research organizations
Charitable contributions to, Examples.
Medical savings accounts (MSAs), Archer MSA contributions., Medical savings accounts (MSAs).
(see also Archer MSAs)
Medicare Advantage MSA, Medical savings accounts (MSAs).
Medical expenses paid for decedent from, Decedent
Medical Savings Accounts (MSAs)
Additional tax on, Other taxes.
Medicare, You must use Form 1040 if any of the following apply., Social security and Medicare taxes paid by employer., Social security and Medicare taxes.
(see also Social security and Medicare taxes)
Benefits, Medicare.
Medicare A, when deductible as medical expense, Medicare A.
Medicare Advantage MSA (see Medical savings accounts (MSAs))
Medicare B, when deductible as medical expense, Medicare B.
Medicare D, when deductible as medical expense, Medicare D.
Medicare tax, Other taxes.
Medicare taxes, not support, Do Not Include in Total Support
Medications
Deductibility as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Member of household or relationship test, Member of Household or Relationship Test
Members of the uniformed services or Foreign Service, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps.
Membership fees (see specific type of organization )
Mentally incompetent persons, You can use Form 1040A if all of the following apply., Disability Pensions, Disability pensions.
(see also Disabilities, persons with)
(see also Elderly or disabled, credit for)
Signing of return by court-appointed representative, Court-appointed, conservator, or other fiduciary.
Metals, precious (see Gold and silver)
Mexico
Resident of, Citizen or Resident Test, Child in Canada or Mexico.
Mileage deduction for work-related education, What's New
Mileage rates (see Standard medical mileage rates) (see Standard mileage rates)
Military, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. (see Armed forces)
Military personnel
Earned income credit, Homeless shelter.
Mineral royalties, Oil, gas, and minerals.
Ministers (see Clergy)
Miscellaneous deductions, Miscellaneous Deductions
Federal employees buying back sick leave, Federal Employees' Compensation Act (FECA).
Outplacement agency fees, Outplacement services.
Missing children
Photographs of, included in IRS publications, Reminders
Mistakes (see Errors)
Modified adjusted gross income (MAGI), Education- Related Adjustments
(see also Deductions)
Child tax credit limits, Modified AGI.
Roth IRAs, computation for, Modified AGI.
Phaseout (Table 17-3), Contributions not reported.
Worksheet 17-2, More information.
Money market certificates, Certificates of deposit and other deferred interest accounts.
Money market funds, Money Market Funds
Mortgage
Relief, Mortgage relief upon sale or other disposition.
Mortgage credit certificate (MCC), Who qualifies.
Mortgage insurance premiums
Basis in property not to include, Settlement costs.
Mortgage Insurance Premiums
Definition, Mortgage Insurance Premiums
Form 1098 reporting, Mortgage insurance premiums.
Schedule A (Form 1040) to deduct, Home mortgage interest and points.
Mortgage interest
Home mortgage interest, Hardest Hit Fund and Emergency Homeowners' Loan Programs.
Mortgage interest credit, Mortgage Interest Credit
Carryforward, Carryforward.
Form 8396, Mortgage interest credit.
How to take, How to take the credit.
Recapture, Recapture of federal mortgage subsidy.
Reduced deduction, Reduced home mortgage interest deduction.
Mortgages, Points, Home mortgage interest and points.
(see also Points)
Alimony, payments as, Mortgage payments.
Assistance payments, Mortgage assistance payments under section 235 of the National Housing Act.
Assistance payments (under sec. 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act.
Assumption of, Assumption of mortgage.
Fees not included in basis, Settlement costs.
Credit certificate (MCC) from state or local government, Mortgage interest credit.
Discounted mortgage loan, Discounted mortgage loan.
Ending early, treatment of points, Mortgage ending early.
Federally subsidized mortgage, recapture of tax paid on home purchased with, Recapture of federal mortgage subsidy.
Interest
Definition, Home Mortgage Interest
Form 1098 (interest statement), Form 1098, Mortgage Interest Statement., Form 1098, Mortgage Interest Statement
Refund of, Mortgage interest refund.
Interest credit (see Mortgage interest credit)
Interest deduction
Sale of home, Sale of home.
Schedule A (Form 1040) to deduct, Home mortgage interest and points.
Late payment charges, deduction of, Late payment charge on mortgage payment.
Lender's charges for services, Amounts charged for services.
More than one borrower (not spouse), reporting of interest deduction, More than one borrower.
Preparation costs for notes or deeds of trust, Amounts charged for services.
Prepayment
Allocation of deduction, Prepaid interest.
Penalty for, deduction of, Mortgage prepayment penalty.
Points, General Rule
Reported on Form 1098, Prepaid interest on Form 1098.
Proceeds used for business or investment, deduction of, Mortgage proceeds used for business or investment.
Refinancing, Refinancing.
Refund of interest
Reported on Form 1098, Refunded interest.
Treatment of, Refunds of interest.
Reverse, Reverse mortgages.
Seller-financed, Seller-financed mortgage.
Mosques (see Churches, temples, etc.)
Motels (see Hotels)
Moth damage
Not casualty losses, Progressive deterioration.
Motor vehicles, donations of, Cars, boats, and airplanes.
MSAs (see Medical savings accounts (MSAs))
Multiple support agreement, Multiple Support Agreement
Municipal bonds, State or Local Government Obligations
Museums
Charitable contributions to, Examples.
Musicians and entertainers, Work Clothes and Uniforms
Mutual funds, Publicly offered mutual funds.
Adjusted basis of shares, Mutual fund shares.
Allocated expenses, Publicly offered mutual funds.
Capital gains, Capital Gain Distributions
Dividends from, Capital Gain Distributions
Exempt-interest dividends, Other Distributions
Nonpublicly offered, Nonpublicly offered mutual funds.
Publicly offered, Publicly offered mutual funds.
Undistributed capital gains, Long-term gains and losses.
Credit for tax on, Credit for Tax on Undistributed Capital Gain

N

Name change, Name change., Name changed.
National Housing Act
Mortgage assistance, Mortgage assistance payments under section 235 of the National Housing Act., Mortgage assistance payments under section 235 of the National Housing Act.
National of the United States, U.S. national.
Native Americans (see Indians)
Negligence penalties, Negligence or disregard.
Net investment income, Limit on Deduction
Net operating losses
Casualty or theft losses, Net operating loss (NOL).
Refund of carryback, Exceptions for special types of refunds.
New Jersey Nonoccupational Disability Benefit Fund, Contributions to state benefit funds.
New Jersey Unemployment Compensation Fund, Contributions to state benefit funds.
New job, trade, or business
Employment agency fees, Job Search Expenses
Job search expenses, Job Search Expenses
Travel expenses, Travel and transportation expenses.
Work-related education expenses, Education That Qualifies You for a New Trade or Business
New York Nonoccupational Disability Benefit Fund, Contributions to state benefit funds.
Nightclubs
Cover charges, 50% limit on deduction, Included expenses.
Nobel Prize, Pulitzer, Nobel, and similar prizes.
Nominees, Nominees., Nominee.
Dividends that belong to someone else, Nominees.
Nonaccountable plans for employee reimbursements, Related to employer., Nonaccountable Plans
Noncapital assets, Capital Assets and Noncapital Assets
Nonemployee compensation, Nonemployee compensation.
Nonrefundable credits, Nonrefundable Credits
Nonresident alien, Not earned income., Rule 4. You Must Be a U.S. Citizen or Resident Alien All Year
Nonresident aliens, Nonresident alien.
Due dates, Nonresident alien.
Estimated tax, Aliens.
Form 1040EZ, use of, You can use Form 1040EZ if all of the following apply.
Individual taxpayer identification number (ITIN), Nonresident alien spouse.
Spouse, Nonresident alien spouse.
Joint returns not available, Nonresident alien or dual-status alien.
Separated, Nonresident alien spouse.
Transfers between spouses when one spouse is nonresident alien, Transfers Between Spouses
Standard deduction, Persons not eligible for the standard deduction.
Taxpayer identification number, Taxpayer identification numbers for aliens.
Tuition deduction and, Who Cannot Claim the Deduction
Waiver of alien status, Waiver of alien status.
Nontaxable trades (see Tax-free exchanges)
Northern Mariana Islands
Income from, Individuals With Income From U.S. Possessions
Not-for-profit activities, Activity not for profit.
Notary fees, Notary public.
Not deductible as interest, Amounts charged for services.
Notes
As obligations of individuals, Notes of individuals.
Discounted, Note received for services., Original Issue Discount (OID)
Received for services, Note received for services.
Nursery schools (see Child and dependent care credit)
Nursing care
Employment taxes for worker providing medical care, deductibility of, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
For healthy baby, not deductible as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Wages for, deductibility as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Nursing homes
Insurance for care in (see Long-term care insurance contracts)
Meals and lodging, deductible as medical expense, Nursing home.
Nursing services, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Nutrition Program for the Elderly, Nutrition Program for the Elderly.
Nutritional supplements
Not deductible as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.

O

OASDI, Old-age, survivors, and disability insurance benefits (OASDI).
Occupational taxes, Occupational Taxes
Office rent, deductibility of, Clerical Help and Office Rent
Office, use of home as, Home Office
Offset against debts, Refunds., Offset against debts.
Oil, gas, and minerals
Future production sold, Part of future production sold.
Royalties from, Oil, gas, and minerals.
Schedule C or C-EZ, Royalties
Sale of property interest, Sale of property interest.
Older taxpayers
Credit for the elderly, Credit for the Elderly or the Disabled
Online help
EITC Assistant, Reminders
Options, Stock Options, Distributions of Stock and Stock Rights
Charitable contributions, date of, Option.
Ordinary dividends (see Dividends)
Ordinary gain, Capital or Ordinary Gain or Loss
Ordinary gain and loss (see Gains and losses)
Organ donors
Deductibility of medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Original issue discount (OID), Original Issue Discount (OID)
Adjusted basis and, Original issue discount (OID) on debt instruments.
Discounted debt instruments, Tax-exempt state and local government bonds.
Origination fees (see Points)
Other taxes, Other taxes.
Out of work, Substantial gainful activity.
Outplacement services, Outplacement services.
Deduction of agency fees, Outplacement services.
Over-the-counter drugs
Not deductible as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Overpayment of tax, Refunds
(see also Tax refunds)
Overseas work (see Foreign employment)
Overtime pay, Supplemental Wages
Oxygen equipment and oxygen
Deductibility as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.

P

Paper vs. electronic return (see E-file )
Paperwork Reduction Act of 1980, Reminders
Parental responsibility (see Children)
Parents who never married, Parents who never married.
Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart)., Special rule for divorced or separated parents (or parents who live apart).
Divorced parents, Applying Rule 9 to divorced or separated parents (or parents who live apart).
Parking fees
Business-related travel, Parking fees and tolls.
Commuting expense, Parking fees.
Employer-provided fringe benefit
Exclusion from income, Transportation
Medical-related travel, Car expenses.
Sports arena, business-related entertainment subject to 50% limit, Included expenses.
Parks and recreation facilities
Charitable contributions to, Examples.
Parochial school tuition
No charitable deduction, Contributions From Which You Benefit
Partners and partnerships, Indirect Deductions of Pass-Through Entities
Capital gains or losses from, Long-term gains and losses.
Income, Partnership Income
Investment interest, Partners, shareholders, and beneficiaries.
Related party transactions, Losses on sales or trades of property.
Pass-through entities, Indirect Deductions of Pass-Through Entities
Passive activity, Other property transactions.
Losses, Rental activity losses., Losses from passive activities.
Exception for real estate professionals, Real estate professionals.
Investment interest and, Investment Interest
Rental property, Passive Activity Limits, Limits on passive activity deductions and credits.
Reporting of gains or losses, Passive activity gains and losses.
Patents
Infringement damages, Court awards and damages.
Royalties, Copyrights and patents.
Patronage dividends, Patronage dividends.
Payment of estimated tax, How To Pay Estimated Tax
By check or money order, How To Pay Estimated Tax
Credit an overpayment, How To Pay Estimated Tax
Payment of tax, Reminders, Amount you owe., Amount You Owe, Installment Agreement, Tax paid., Pay by Check or Money Order Using the Estimated Tax Payment Voucher
By check or money order, Reminders
By credit card, Reminders
By credit or debit card, E-file and pay by credit or debit card or by direct transfer from your bank account.
Delivery services, Private delivery services.
Estimated tax, Estimated tax payments.
Installment agreements (see Installment agreements)
Late payment penalties, Paying tax late.
Payments, Payments., Payments., Payments., Payments.
Disaster relief, Disaster relief payments.
Payroll deductions, Taxes and Fees You Cannot Deduct, Payroll deductions., Payroll deductions.
Payroll taxes, Social security and Medicare taxes paid by employer.
(see also Social security and Medicare taxes)
Peace Corps allowances, Peace Corps.
Penalties, Underpayment penalty., Underpayment Penalty for 2013
Accuracy-related, Accuracy-related penalty.
Alimony deduction, failure to provide social security number (SSN) or individual taxpayer identification number (ITIN) of recipient, How To Report Alimony Received
Backup withholding, Penalties.
Civil penalties, Civil Penalties
Criminal, Criminal Penalties
Deductibility, Penalties., Fines or Penalties
Defenses, Adequate disclosure.
Estimated tax (see this heading: Underpayment of estimated tax) (see this heading: Underpayment of estimated tax)
Failure to include social security number, Penalty for not providing social security number., Failure to supply SSN.
Failure to pay tax, Paying tax late.
Failure to provide social security number (SSN) or individual taxpayer identification number (ITIN)
Alimony deduction, How To Deduct Alimony Paid
Failure to provide social security number or TIN
Home seller and purchaser, Home mortgage interest and points.
To dividend payers, Social security number (SSN) or individual taxpayer identification number (ITIN).
Form 8606 not filed for nondeductible IRA contributions, Reminders, Penalty for failure to file Form 8606.
Fraud, Fraud., Fraud., Criminal Penalties
Frivolous tax submission, Frivolous tax submission.
Interest on, Interest on penalties.
IRAs, What Acts Result in Penalties or Additional Taxes?
Early distributions, Early Distributions
Excess contributions, Excess Contributions
Form 8606 not filed for nondeductible contributions, Reminders, Penalty for failure to file Form 8606.
Overstatement of nondeductible contributions, Penalty for overstatement.
Required distributions, failure to take, When Must You Withdraw IRA Assets? (Required Minimum Distributions)
Late filing, Filing late., Filing late., Return over 60 days late.
Exception, Exception.
Late payment, Paying tax late.
Negligence, Negligence or disregard.
Reportable transaction understatements, Substantial understatement of income tax.
Roth IRAs
Conversion contributions withdrawn in 5-year period, Additional tax on distributions of conversion and certain rollover contributions within 5-year period.
Excess contributions, What if You Contribute Too Much?
Substantial understatement of income tax, Substantial understatement of income tax.
Tax evasion, Criminal Penalties
Tips, failure to report, Penalty for not reporting tips.
Underpayment of estimated tax, Introduction, Underpayment penalty., Underpayment Penalty for 2013, Penalty for underpayment of estimated tax.
Willful failure to file, Criminal Penalties
Withholding, Penalties, Penalties.
Pennsylvania Unemployment Compensation Fund, Contributions to state benefit funds.
Pensions, Military retirees., Retirement Plans, Pensions, and Annuities, Railroad retirement benefits., Rollovers, Estate tax deduction., Social Security and Equivalent Railroad Retirement Benefits
(see also Annuities)
(see also Railroad retirement benefits)
(see also Rollovers)
457 plans (see Section 457 deferred compensation plans)
Clergy, Pension.
Contributions
Retirement savings contribution credit, Special Rules, Retirement Savings Contributions Credit (Saver's Credit)
Taxation of, Retirement Plan Contributions
Cost computation, Cost (Investment in the Contract)
Decedent's unrecovered investment in, Form W-2.
Definition of, Tax on Early Distributions, Required distributions not made.
Disability pensions, Sickness and Injury Benefits
Early distributions
Exceptions to tax on, Exceptions to tax., Additional exceptions for qualified retirement plans.
Qualified retirement plans, exceptions for, Additional exceptions for qualified retirement plans.
Tax on, Special Additional Taxes, Tax on Early Distributions
Elective deferral limitation, Elective deferrals.
Employer plans
Benefits from previous employer's plan, Benefits from a previous employer's plan.
Rollover to IRA, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA.
Situations in which no coverage, Situations in Which You Are Not Covered by an Employer Plan
Estimated tax, Withholding and estimated tax.
Excess accumulation, tax on, Special Additional Taxes, Tax on Excess Accumulation, Required distributions.
(see also this heading: Required distributions)
Foreign employment contributions, Foreign employment contributions.
General Rule for nonqualified plans and qualified plans for recipients over 75 years, Who must use the General Rule.
Inherited pensions, Inherited pension or IRA.
Joint returns, Joint return.
Loans from plan, Loans.
Lump-sum distributions, Lump-Sum Distributions
(see also Lump-sum distributions)
Military (see Armed forces)
Multiple pension plan benefits, More than one program., More than one annuity.
Partly taxable payments, Partly taxable payments.
Reporting of, How To Report
Required distributions
At age 70, Age 70½.
Excise tax for failure to take minimum distributions, Required distributions not made.
Form 5329 for failure to receive required minimum,, Form 5329.
State insurer delinquency proceedings preventing minimum distributions, State insurer delinquency proceedings.
State and local government employees (see Section 457 deferred compensation plans)
Unrecovered investment in, Unrecovered Investment in Annuity
Withholding, Form W-2., Pensions and Annuities, Withholding and estimated tax., Payment to you option.
Pentagon attacks (see Terrorist attacks)
Per capita taxes
Deductibility of, Taxes and Fees You Cannot Deduct
Per diem
Allowance or reimbursement, Reimbursement, allowance, or advance., Per Diem and Car Allowances, Reporting your expenses with a per diem or car allowance.
Charitable organization service, for, Daily allowance (per diem).
Federal rate, The federal rate.
High-low rate method to compute, High-low rate.
Performing artists
Business expenses, Expenses of certain performing artists.
Work-related education expenses, Performing Artists and Fee-Basis Officials
Permanent and total disability, Permanent and total disability.
Personal exemption, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, Taxpayer identification numbers for aliens.
Joint return, Joint return.
Spouse's exemption, Your Spouse's Exemption
Personal injury suits
Damages from, Court awards and damages.
Personal interest
Not deductible, Items You Cannot Deduct, Personal Interest
Personal property, Personal property.
(see also Casualty losses)
As capital assets, Personal Use Property
Rental income from, Rents from Personal Property
Taxes (see Personal property taxes)
Theft of (see Theft losses)
Personal property taxes
Car taxes, Taxes paid on your car.
Deduction of, Personal Property Taxes
Schedule A, C, E, or F (Form 1040), Real estate taxes and personal property taxes.
Taxes (see Personal property taxes)
Personal representatives (see Fiduciaries)
Persons with disabilities (see Disabilities, persons with)
Photographs
Casualty or theft loss claims, Costs of photographs and appraisals.
Physical examination, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Physician certification, Permanent and total disability.
Physician's statement, Physician's statement.
Veterans, Veterans.
Place for filing, Where Do I File?
Plants and trees
Cost of, when casualty or theft loss involved, Progressive deterioration., Landscaping.
Plastic surgery
Not deductible as medical expense when cosmetic, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Plug-in electric drive motor vehicle credit, Plug-in Electric Drive Motor Vehicle Credit
Points, Points
Basis in property not to include, Settlement costs., Points.
Definition, Points
Excess points, Excess points.
Form 1098 reporting, Form 1098, Mortgage Interest Statement
Limits on deduction, Limits on deduction.
Main home purchase, special treatment of, Points on home mortgage.
Mortgage ending early, Mortgage ending early.
Paid by seller, Points paid by the seller.
Refinancing, Refinancing.
Schedule A (Form 1040) to deduct, Home mortgage interest and points.
Second home, Deduction Allowed in Year Paid
Settlement statement shows as charged for mortgage, Deduction Allowed in Year Paid
Political campaign expenses, Campaign Expenses, Political Contributions
Political contributions (see Campaign contributions)
Political conventions
Travel expenses, Conventions
Ponzi-type investment schemes, Losses from Ponzi-type investment schemes.
Form 4684, What's New
Post office employees
Rural mail carriers, Rural mail carriers.
Postponed tax deadlines
Disaster areas, Postponed tax deadlines.
Postponement of gain
Sale of home, Adjusted Basis
Adjusted basis, Postponed gain from sale of home.
Power of attorney, Power of attorney., Other reasons spouse cannot sign.
Preferred stock
Redeemable at a premium, Preferred stock redeemable at a premium.
Pregnancy test kit, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Premature distributions (see Early withdrawal from deferred interest account)
Prepaid
Insurance, Prepaid insurance premiums.
Preparer's fee
Deductible amount, Tax Preparation Fees (Line 22)
Preparers of tax returns, Paid Preparer
Prepayment
Insurance premiums
Deductibility as medical expense, Prepaid insurance premiums.
Mortgage interest (see Mortgages)
Rent paid in advance, Advance rent.
Prescription medicines
Deductibility as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Presidential Election Campaign Fund, Presidential Election Campaign Fund
Presidentially declared disasters (see Disaster relief)
Price reduced after purchase, Price reduced after purchase.
Principal residence (see Home)
Prisoner, Not earned income.
Privacy Act and paperwork reduction information, Reminders
Private delivery services, Private delivery services.
Private schools
Charitable deduction for tuition, Contributions From Which You Benefit
Prizes and awards, Bonuses and awards., Prizes and awards., Employee awards or bonuses.
(see also Bonuses)
Exclusion from income, Employee achievement award.
Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes.
Scholarship prizes, Prizes.
Probationary work periods
Travel expenses during, Probationary work period.
Professional license fees, Professional Accreditation Fees
Professional Reputation, Professional Reputation
Professionals
Entertainment expenses for attending association meetings, Trade association meetings.
Profit-sharing plans
Lump sums (see Lump-sum distributions)
Withholding, Form W-2., Pensions and Annuities
Promissory notes
Charitable contributions, date of, Promissory note.
Proof of business expense, How To Prove Expenses
Table 26-2 summary, Confidential information.
Proof of loss, Casualty loss proof.
Property, Real Property, Real property bought., Real property repossessed.
(see also Real estate)
(see also Real Estate)
Found, Found property.
Stolen, Stolen property.
Prostheses
Deductibility of medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Protective clothing, Protective clothing.
Psychiatric care
Specially equipped medical centers, deductibility of expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Public assistance benefits, Welfare and Other Public Assistance Benefits
Public debt
Gifts to reduce, Gift To Reduce Debt Held by the Public
Public parks and recreation facilities
Charitable contributions to, Examples.
Public safety officers insurance premiums, Retired public safety officers.
Public transportation passes, employer-provided, Transit pass.
Public utilities (see Utilities)
Publication 1244
Daily record of tips (Form 4070A), How to keep a daily tip record.
Reporting tips to employer, How to report.
Publication 584
Casualty and theft losses, workbook for, Workbook for casualties and thefts.
Publications (see Tax help)
Puerto Rico
Residents of, Residents of Puerto Rico
Pulitzer Prize, Pulitzer, Nobel, and similar prizes.
Punitive damages
As income, Court awards and damages.

Q

Qualified dividends, Qualified Dividends, Qualified dividends.
Qualified domestic relations orders (QDROs)
Rollover of retirement plan distribution, Qualified domestic relations order (QDRO).
Qualified education expenses
Work-related education, business deduction, What Expenses Can Be Deducted, Amounts that do not reduce qualifying work-related education expenses.
Qualified individuals
Under age 65 and retired on permanent and total disability, Under Age 65
Qualified joint venture, How To Report Rental Income and Expenses
Qualified plans, Retirement Plans, Pensions, and Annuities, Rollovers, Rollovers
(see also Retirement plans)
(see also Rollovers)
Qualified student loan (see Student loan interest deduction)
Qualified tuition programs, Qualified tuition programs (QTPs).
Additional tax on, Other taxes.
Qualifying child, Qualifying Child
Age test, Rule 8. Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests
Joint return test, Rule 8. Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests, Joint Return Test
Of another person, Rule 10. You Cannot Be a Qualifying Child of Another Taxpayer
Relationship test, Rule 8. Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests
Residency test, Rule 8. Your Child Must Meet the Relationship, Age, Residency, and Joint Return Tests
Qualifying person
Child and dependent care credit, Qualifying Person Test
Qualifying relative, Qualifying Relative

R

Raffles, Lotteries and raffles.
No charitable deduction for tickets, Table 24-1. Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit
Railroad retirement benefits, Railroad retirement benefits., Social Security and Equivalent Railroad Retirement Benefits, Deduction more than $3,000., Railroad retirement annuities.
Deductions related to, Deductions Related to Your Benefits
Employer retirement plans different from, Social security or railroad retirement.
Equivalent tier 1 (social security equivalent benefit (SSEB)), Introduction, Railroad retirement annuities.
Estimated tax, Tax withholding and estimated tax.
Form RRB-1042S for nonresident aliens, What is not covered in this chapter.
Form RRB-1099, Introduction
Income, You can use Form 1040A if all of the following apply.
Joint returns, Joint return.
Lump-sum election, Lump-sum election.
Married filing separately, Special Rules, Benefits not taxable.
Repayment of benefits, Repayment of benefits.
Reporting of, How To Report Your Benefits
Taxability of, Are Any of Your Benefits Taxable?, How Much Is Taxable?
Withholding, Federal Payments
Not tax deductible, Taxes and Fees You Cannot Deduct
Withholding for, Tax withholding and estimated tax.
Railroad Unemployment Insurance Act, Railroad sick pay.
Real estate, Personal Use of Dwelling Unit (Including Vacation Home), Dividing Expenses, Dwelling Unit Used as a Home, Examples., Real property repossessed., Amount Deductible
(see also Mortgages)
(see also Vacation homes)
As noncapital assets, Capital Assets and Noncapital Assets
Basis, Real Property
Canceled business debt, treatment of, Excluded debt.
Casualty loss, Real property.
Closing costs, Settlement costs.
Definition of, Real Property
Division of real estate taxes, Division of real estate taxes between buyers and sellers.
Fair market value (FMV), Fair market value (FMV).
Form 1099-S to report sale proceeds, Form 1099-S transactions. , Form 1099-S.
Holding period, determination of, Real property bought.
Itemized charges for services not deductible, Itemized charges for services.
Points, Points
Progressive deterioration, not casualty loss, Progressive deterioration.
Real estate-related items not deductible, Real Estate-Related Items You Cannot Deduct
Rental (see Rental income and expenses)
Settlement fees, Settlement costs.
Transfer taxes, Transfer taxes (or stamp taxes).
Real estate investment trusts (REITs)
Dividends from, Capital Gain Distributions
Undistributed capital gains, Long-term gains and losses.
Credit for tax on, Undistributed capital gains of mutual funds and REITs. , Credit for Tax on Undistributed Capital Gain
Real estate taxes
Alimony deduction for, when home owned as tenants in common, Taxes and insurance.
Assessments (see Local assessments)
Basis of property and, Cost Basis
When not reimbursed by property seller, Real estate taxes.
Cooperative housing, Tenant-shareholders in a cooperative housing corporation. (see Cooperative housing)
deduction of, Real Estate Taxes
Deduction of
Schedule A, C, E, or F (Form 1040), Real estate taxes and personal property taxes.
Refund, treatment of, Refund (or rebate).
Rebates (see Refunds)
Recapture
Alimony, Recapture Rule
Reporting on Form 1040, Including the recapture in income.
Taxes, Other taxes.
Recharacterization
IRA contributions, Recharacterizations
Recording fees
Basis to include, Cost Basis
Recordkeeping
Gambling, Gambling Losses Up to the Amount of Gambling Winnings
Sale of home, Adjusted Basis
Savings bonds used for education, Education Savings Bond Program
Recordkeeping requirements, What Records Should I Keep?
Basic records, Basic Records
Business travel expenses, What Travel Expenses Are Deductible?, Recordkeeping
Copies of returns, Copies of tax returns.
Destroyed records, Destroyed records.
Documentary evidence, Documentary evidence.
Electronic records, Electronic records.
Electronic records of tips, Electronic tip record.
Gambling, Gambling winnings.
Incomplete records, What if I Have Incomplete Records?
Meal expenses
Actual cost, Actual cost.
Standard meal allowance, Standard meal allowance.
Period of retention, How Long to Keep Records, How Long To Keep Records and Receipts
Proof of payments, Proof of Payment
Tip income, Introduction
Travel expenses, What Travel Expenses Are Deductible?, Recordkeeping
Why keep records, Why Keep Records?
Work-related education expenses, Recordkeeping
Records of loss, Proof of Loss
Records to keep, Records To Keep
Recovery of amounts previously deducted, Recoveries
Itemized deductions, Itemized Deduction Recoveries
Mortgage interest refund, Mortgage interest refund.
Over multiple years, Recovery for 2 or more years.
Stolen property, adjustment of theft loss, Recovered stolen property.
Tax refunds, Federal income tax refund.
Red Cross
Blood donations not deductible, Table 24-1. Examples of Charitable Contributions—A Quick Check, Value of Time or Services
Charitable contributions to, Examples., Table 24-1. Examples of Charitable Contributions—A Quick Check
Redeemable ground rents
Deduction as mortgage interest, Redeemable ground rents.
Redemption of bonds, Redemption or retirement of bonds.
State and local bonds, before maturity, Redeemed before maturity.
Redemption of stock, Redemption of stock.
Refinancing
Fees for, not part of property basis, Settlement costs.
Points, Refinancing.
Refundable credits, Refundable Credits
Refunds, Refund or balance due.
Mortgage interest, treatment of, Refunds of interest.
State tax, State tax refund.
Taxes (see Tax refunds)
Regulated investment companies
Undistributed capital gains, credit for tax on, Credit for Tax on Undistributed Capital Gain
Rehabilitative program payments, Veterans' benefits.
Reimbursement, Recoveries, Reimbursements, Reimbursement, allowance, or advance., Per Diem and Car Allowances, Reporting your expenses with a per diem or car allowance., Reimbursements.
(see also Per diem)
(see also Recovery of amounts previously deducted)
Accountable plans, definition of, Accountable Plans
Allocation of, Allocating your reimbursement.
Casualty losses, Insurance and Other Reimbursements
Employee business expenses, Allowances and reimbursements.
Gain from casualty or theft loss, Gain from reimbursement.
Health insurance, reimbursement in later year, Reimbursement in a later year.
Medical and dental expenses, How Do You Treat Reimbursements?
Excess reimbursement flowchart (Figure 21-A), Reimbursement in a later year.
Mileage (see Standard mileage rates)
Personal expenses, Reimbursement for personal expenses.
Received after deducting loss, Reimbursement Received After Deducting Loss
Returning excess for business expenses, Returning Excess Reimbursements
Tax year of inclusion for insurance reimbursement, Tax year of inclusion.
Theft losses, Insurance and Other Reimbursements
Travel advances, Travel advance.
Types of, Types of Reimbursements
Unclaimed, Reimbursements
Work-related education expenses, Reimbursements
Reinvestment plans
Dividends used for, Dividends Used to Buy More Stock
Related party transactions, Related Party Transactions
Indirect transactions, Indirect transactions.
Like-kind exchanges, Like-kind exchanges., Like-kind exchanges.
Multiple property sales or trades, Multiple property sales or trades.
Relationship test, Relationship Test, Member of Household or Relationship Test (see Qualifying child)
Relative, qualifying, Qualifying Relative
Relief fund contributions, Relief Fund Contributions
Relief funds, Disaster relief.
(see also Disaster relief)
Religious organizations, Ministers., Clergy, Pension., Examples., Table 24-1. Examples of Charitable Contributions—A Quick Check, Conventions.
(see also Churches, temples, etc.)
(see also Clergy)
Charitable contributions to, Examples., Table 24-1. Examples of Charitable Contributions—A Quick Check
Written statement not needed, Exception.
Remainder interest, sale of, Sale of remainder interest.
Rental income
Uncollected rent, Uncollected rent.
Rental income and expenses, Rental Income and Expenses, Schedule E (Form 1040)
Advance rent, Advance rent.
Canceling lease, payments for, Canceling a lease.
Capitalized costs, Repairs and Improvements
Change of property to rental use, Property Changed to Rental Use, Property Changed From Personal to Business or Rental Use
Deductions, When to deduct.
Losses that exceed passive income, Limits on passive activity deductions and credits.
Depreciation, Depreciation., Depreciation
(see also Depreciation)
Dwelling unit used as a home
Days used for repairs and maintenance, Days used for repairs and maintenance.
Donation of use of property, Donation of use of property.
Main home determination, Main home.
Rented for fewer than 15 days, Rental of property also used as your home.
Dwelling unit used as home, Dwelling Unit Used as a Home
Capital gains exclusion, Business Use or Rental of Home
Determining if used as home, Examples.
Division of expenses, Dividing Expenses
Figuring days of personal use, What is a day of personal use?
Rented for fewer than 15 days, Minimal rental use.
Shared equity financing agreement, Shared equity financing agreement.
Equipment rental for rental property, Rental of equipment.
Expenses paid by tenant, Expenses paid by tenant.
Fair rental price, Fair rental price.
Home possession before final settlement, rent not deductible as interest, Rental payments.
Improvements, Repairs and Improvements
Defined, Improvements.
Increase due to higher real estate taxes, Rent increase due to higher real estate taxes.
Insurance premiums paid in advance, Insurance premiums paid in advance.
Local assessments, Local benefit taxes.
Losses from rental real estate activities, Rental activity losses., Exception for Rental Real Estate Activities With Active Participation
Not-rented-for-profit property, Not Rented for Profit
Part interest, Part interest., Part interest.
Part of property rented, Renting Part of Property
Personal property rental, Rents from Personal Property
Personal use of property including vacation home, Personal Use of Dwelling Unit (Including Vacation Home), Dwelling Unit Used as a Home
Allocation of expenses, Personal use of rental property.
Pre-rental expenses, Pre-rental expenses.
Property or services received instead of money, Property or services.
Purchaser's payment of rent, not included in property basis, Settlement costs.
Repairs, Repairs and Improvements
Reporting of, How To Report Rental Income and Expenses
Sale of rental property, Vacant while listed for sale.
Schedule E for reporting of, How To Report Rental Income and Expenses
Security deposits, Security deposits.
Self-employment tax, when applicable, How To Report Rental Income and Expenses
Tax return preparation, Legal and other professional fees.
Time to report, When to report.
Travel expenses associated with management and maintenance, Local transportation expenses., Travel expenses.
Vacant rental property, Vacant rental property.
Reorganizations, corporate
Nontaxable trade of stock, Corporate reorganizations.
Repairs
Basis, effect on, Settlement costs., Casualty and theft losses.
Cost of, when casualty or theft loss involved, Cost of cleaning up or making repairs.
Rental expenses, Repairs and Improvements
Repayment
Amount previously included in income, Repayments Under Claim of Right
Repayments, Repayments
Railroad retirement benefits, Repayment of benefits.
Social security benefits, Repayment of benefits., Repaid social security benefits.
Unemployment compensation, Repayment of unemployment compensation., Repayment of benefits.
Reporting
Rollovers, Reporting rollovers from employer plans.
Repossession of home, Foreclosure or repossession.
Required minimum distributions, Required distributions., Required distributions., When Must You Withdraw IRA Assets? (Required Minimum Distributions)
(see also Individual retirement arrangements (IRAs))
(see also Pensions)
Rescue squad members
Life insurance proceeds when death in line of duty, Public Safety Officer Killed in the Line of Duty
Research expenses
College professor, Research Expenses of a College Professor
Reservists
Deduction for transportation expense, Armed Forces reservists.
IRAs, Reservists.
Repayments, Qualified reservist repayments.
Residency
Home outside U.S. (see Citizens outside U.S.)
Main home, defined, Main Home
Residency test, Residency Test (see Qualifying child)
Resident aliens
Earned income credit, Spouse did not live with you.
Estimated tax, Aliens.
IRA distributions, withholding from, IRA distributions delivered outside the United States.
Social security number (SSN), No SSN.
Spouse treated as, Choice to treat spouse as resident.
Residential energy credits, Residential Energy Credits
Resorts
Travel expenses when incidental business activities, Trip Primarily for Personal Reasons
Restaurant employees
Tips (see Tip income)
Retail installment contracts
Finance charges, not deductible, Personal Interest
Retail inventory, Capital Assets and Noncapital Assets
Retention of records (see Recordkeeping requirements)
Retired Senior Volunteer Program, National Senior Services Corps programs.
Retirees, Retirement Plans, Pensions, and Annuities
(see also Retirement plans)
Armed forces
Taxable income, Military retirement pay.
Retirement of bonds, Redemption or retirement of bonds., Retirement of debt instrument.
Rollover of amount redeemed, Retirement bonds.
Retirement planning services, Retirement Planning Services
Retirement plans, Special Rules, Military retirees., Retirement Plans, Pensions, and Annuities, Railroad retirement benefits., Rollovers, Social Security and Equivalent Railroad Retirement Benefits
(see also Annuities)
(see also Railroad retirement benefits)
(see also Rollovers)
(see also Roth IRAs)
457 plans (see Section 457 deferred compensation plans)
Clergy, Pension.
Contributions, Retirement Plan Contributions
Credit for (see Retirement savings contribution credit)
Taxation of, Retirement Plan Contributions
Cost computation, Cost (Investment in the Contract)
Decedent's unrecovered investment in, Form W-2.
Definition of, Tax on Early Distributions, Required distributions not made.
Disability pensions, Sickness and Injury Benefits
Early distributions
Exceptions to tax on, Exceptions to tax., Additional exceptions for qualified retirement plans.
Tax on, Special Additional Taxes, Tax on Early Distributions
Elective deferral limitation, Elective deferrals.
Employer plans
Benefits from previous employer's plan, Benefits from a previous employer's plan.
Rollover to IRA, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA.
Situations in which no coverage, Situations in Which You Are Not Covered by an Employer Plan
Estimated tax, Withholding and estimated tax.
Excess accumulation, tax on, Special Additional Taxes, Tax on Excess Accumulation, Required distributions.
(see also this heading: Required distributions)
Foreign employment contributions, Foreign employment contributions.
General Rule for nonqualified and qualified plans for recipients over 75 years, Who must use the General Rule.
Inherited pensions, Inherited pension or IRA.
IRAs (see Individual retirement arrangements (IRAs))
Joint return, Joint return.
Keogh plans, Qualified plans for self-employed individuals.
Loans from plan, Loans.
Lump-sum distributions, Lump-Sum Distributions
(see also Lump-sum distributions)
Military (see Armed forces)
Multiple pension plan benefits, More than one program., More than one annuity.
Partly taxable payments, Partly taxable payments.
Reporting of, How To Report
Required distributions, Required distributions.
At age 70, Age 70½.
Excise tax for failure to take minimum distributions, Required distributions not made.
Form 5329 for failure to receive required minimum retirement plan distributions, Form 5329.
State insurer delinquency proceedings preventing minimum distributions, State insurer delinquency proceedings.
Section 457 plans (see Section 457 deferred compensation plans)
State and local government employees (see Section 457 deferred compensation plans)
Withholding, Form W-2., Pensions and Annuities, Withholding and estimated tax., Payment to you option.
Retirement savings contribution credit, Retirement Savings Contributions Credit (Saver's Credit)
Adjusted gross income limit, Special Rules
Returns, tax (see Tax returns)
Revenue stamps
Basis to include, Cost Basis
Reverse Mortgages, Reverse mortgages.
Revolving charge accounts
Finance charges, not deductible, Personal Interest
Rewards, Rewards.
Rhode Island Temporary Disability Benefit Fund, Contributions to state benefit funds.
Robbery
Losses due to, Theft
Rollovers, Rollovers, Rollovers
Beneficiaries, restrictions, Rollover by surviving spouse.
Definition of, Rollovers
Designated Roth account, Designated Roth accounts.
Direct rollovers, Direct rollover option.
Eligible distributions, Eligible rollover distributions.
Excess due to incorrect rollover information, Excess due to incorrect rollover information.
From 403 plan to IRA, Kinds of rollovers to a traditional IRA.
From employer's plan to IRA, Kinds of rollovers to a traditional IRA., Rollover From Employer's Plan Into an IRA
From IRA to IRA, Kinds of rollovers to a traditional IRA., Rollover From One IRA Into Another
From IRA to Roth IRA, Conversion methods.
From Roth IRA to Roth IRA, Rollover From a Roth IRA
From section 457 plan to IRA, Kinds of rollovers to a traditional IRA.
From SIMPLE IRA to Roth IRA, Converting from a SIMPLE IRA.
Gain from publicly traded securities, Rollover of Gain From Publicly Traded Securities
Inherited IRAs, Inherited IRAs.
Lump-sum distributions, How to treat the distribution.
Married filing separately, Special Rules
Nonspouse beneficiary, Rollovers by nonspouse beneficiary.
Nontaxable amounts, Rollover of nontaxable amounts.
Partial rollovers, Partial rollovers.
Qualified domestic relations orders for distribution of retirement plan funds, Qualified domestic relations order (QDRO).
Reporting
From employer's plan to IRA, Reporting rollovers from employer plans.
IRA to IRA, Reporting rollovers from IRAs.
Retirement bond redemption, Retirement bonds.
Roth IRAs, Rollovers to Roth IRAs.
Surviving spouse, Rollover by surviving spouse.
Taxability, Rollovers, Form 5329 not required.
Time limits (60-day rule), Time limit for making a rollover contribution., Rollovers
Treatment of, Treatment of rollovers.
Waiting period between, Waiting period between rollovers.
Withholding tax, Payment to you option.
Roth IRAs, Roth IRAs, Rollover From a Roth IRA, More information.
(see also Rollovers)
Age
Distributions after age 59, What are qualified distributions?
No limit for contributions, Is there an age limit for contributions?
No required distribution age, Must you withdraw or use Roth IRA assets?
Compensation, defined, Compensation.
Contribution limits, How Much Can Be Contributed?
Age 50 or older,, Roth IRAs and traditional IRAs.
Under age 50,, Roth IRAs and traditional IRAs.
Contributions, Can You Contribute to a Roth IRA?
No deduction for, What Is a Roth IRA?
Roth IRA only, Roth IRAs only.
Time to make, When Can You Make Contributions?
To traditional IRA for same year, Roth IRAs and traditional IRAs.
Conversion, Conversions
Definition of, What Is a Roth IRA?
Distributions
Qualified distributions, What are qualified distributions?
Effect of modified AGI on contributions (Table 17-3), Contributions not reported.
Establishing account, When Can a Roth IRA Be Opened?
Excess contributions, What if You Contribute Too Much?
IRA transfer to, Transfers to Roth IRAs., Converting From Any Traditional IRA to a Roth IRA
Modified adjusted gross income (MAGI), Modified AGI.
Computation (Worksheet 17-2), More information.
Phaseout (Table 17-3), Contributions not reported.
Penalties
Conversion contributions withdrawn in 5-year period, Additional tax on distributions of conversion and certain rollover contributions within 5-year period.
Excess contributions, What if You Contribute Too Much?
Recharacterizations, Recharacterizations
Spousal contributions, Can you contribute to a Roth IRA for your spouse?
Taxability, Are Distributions Taxable?
Withdrawals, Must you withdraw or use Roth IRA assets?
Excess contributions, Withdrawal of excess contributions.
Not taxable, Are Distributions Taxable?
Rounding off dollars, Rounding off dollars.
Royalties, Royalties
Rural mail carriers, Rural mail carriers.

S

S corporations, Indirect Deductions of Pass-Through Entities
Capital gains or losses from, Long-term gains and losses.
Related party transactions, Losses on sales or trades of property.
Shareholders, S Corporation Income
Investment interest, Partners, shareholders, and beneficiaries.
Safe deposit box, Safe Deposit Box Rent
Salaries (see Wages and salaries)
Sale of home, Real estate professionals., Sale of home., Selling Your Home, How to figure and report the recapture.
(see also Real estate)
Abandonment, Abandonment.
Adjusted basis, Adjusted Basis, Adjusted Basis
Amount realized, Amount Realized
Basis, Determining Basis
Capital gains exclusion, Excluding the Gain
Division of real estate taxes, Division of real estate taxes between buyers and sellers.
Employer, payment by, Payment by employer.
Federal subsidy, recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy
Foreclosure or repossession, Foreclosure or repossession.
Form 1099-S, Form 1099-S.
Gain or loss, figuring of, Figuring Gain or Loss
Interest deduction for mortgage, Sale of home.
Interest paid to seller, reporting of, Home mortgage interest and points.
Jointly owned home, Jointly owned home.
Land, Land.
Main home, defined, Main Home
More than one home, More than one home.
Option to buy, Option to buy.
Period of ownership and use, Period of Ownership and Use
Points paid by seller, Points paid by the seller.
Postponed gain from, Postponed gain from sale of home.
Recordkeeping, Adjusted Basis
Reporting of gain, Reporting the Sale
Seller-financed mortgage, Seller-financed mortgage.
Selling price, Selling Price
Settlement fees or closing costs, Settlement fees or closing costs.
Trading homes, Trading (exchanging) homes.
Transfer to spouse, Transfer to spouse., Home transferred from spouse.
Undeducted points, Reminder
Sale of property, Sale of Property, How to report and postpone gain.
Adjusted basis, Adjusted basis.
Amount realized, Amount realized.
Basis other than cost, No gain or loss.
Business property that has undergone change of use, Sale of property.
Cash payment, Payment of cash.
Debt payoff included in, Debt paid off.
Definition of, What Is a Sale or Trade?
Fair market value (FMV), Fair market value.
Figuring gain or loss, How To Figure Gain or Loss
Form 1099-B, Sales and Trades
Like-kind exchanges, Like-kind exchanges.
Personal items, Sale of personal items.
Redemption of stock, Redemption of stock.
Rental property that has undergone change of use, Sale of property.
Transfers between spouses, Transfers Between Spouses
Sales and exchanges
Bonds, Bonds Sold Between Interest Dates
Sales tax
Basis to include, Cost Basis
Car purchase, Sales taxes.
Sales Taxes
Actual expenses, General Sales Taxes
Motor vehicles, General Sales Taxes
Optional sales tax tables, General Sales Taxes
Sales to related persons, exception, Exception for sales to related persons.
Salvation Army (see Charitable contributions)
Saturday, deadline falling on, Saturday, Sunday, holiday rule.
Savings
Bonds, U.S. Savings Bonds, U.S. savings bond interest previously reported.
Bonds used for education, Education Savings Bond Program
Certificate, Certificates of deposit and other deferred interest accounts., Certificates of deposit (CDs).
Schedule, Gift To Reduce Debt Held by the Public, Childcare providers., Outplacement services., Housing., Railroad sick pay.
(see also Form 1040)
Form 1040, A-F, R, SE (see Form 1040)
K-1
Beneficiaries receiving income from estate or trust, Beneficiary of an estate or trust.
Partnership income, Schedule K-1 (Form 1065).
S corporation income, Schedule K-1 (Form 1120S).
K-1, Form 1041, Beneficiary of an estate or trust.
Schedule 8812, How to claim the additional child tax credit.
X
Tax rates for single persons, Widow(er).
Schedules A–F, R, SE (Form 1040) (see Form 1040)
Scholarships, Scholarships., Gross income defined., Do Not Include in Total Support
Scholarships and fellowships, You can use Form 1040EZ if all of the following apply., You can use Form 1040A if all of the following apply.
Earned income including, Earned income defined.
Exclusion from gross income, Scholarships and fellowships.
Teaching or research fellowships, Payment for services.
Tuition deduction, effect on
Pell grants, Tax-free educational assistance.
Scrip dividends, Scrip dividends.
Second homes (see Vacation homes)
Second mortgages
Interest, Home Mortgage Interest
Section 1202 exclusion
Capital gains or losses under, Gain on qualified small business stock.
Section 1244 stock
Losses on, Losses on Section 1244 (Small Business) Stock
Section 1250 gains
Sale of real property subject to, Unrecaptured section 1250 gain.
Section 179 deductions
Adjustment to basis for, Depreciation and section 179 deduction.
Car expenses, Depreciation and section 179 deductions.
Section 457 deferred compensation plans, Section 457 deferred compensation plans.
Early distributions from, Tax on Early Distributions
Required distributions, Required distributions not made.
Rollovers
To IRAs, Rollover From Employer's Plan Into an IRA, Rollover from a qualified retirement plan into a Roth IRA.
Section 72(m)(5), Other taxes.
Securities, Dividends and Other Distributions, Reporting Gains and Losses
(see also Capital gains)
(see also Dividends)
Adjusted basis for, Stocks and Bonds
As capital assets, Capital Assets and Noncapital Assets, Stocks, stock rights, and bonds.
Bought at various times, how to indicate, Sale of property bought at various times.
Claim for refund, Exceptions for special types of refunds.
Constructive ownership of stock, determination of, Constructive ownership of stock.
Convertible stocks and bonds, Convertible stocks and bonds.
Fractional shares, Fractional shares.
Holding period, determination of, Securities traded on established market.
Joint owners, reporting of dividends, Stock certificate in two or more names.
Nontaxable trades, Corporate stocks.
Options, Stock Options, Distributions of Stock and Stock Rights
Preferred stock, redeemable at a premium, Preferred stock redeemable at a premium.
Redemption of stock, Redemption of stock.
Reinvestment plan, dividends used for, Dividends Used to Buy More Stock
Rollover of gain from publicly traded securities, Rollover of Gain From Publicly Traded Securities
Sale expenses, how to adjust for, Sale expenses.
Short-term gains and losses, Short-term gains and losses.
Stock appreciation rights, Stock appreciation rights.
Stock rights
As capital assets, Stocks, stock rights, and bonds.
Dividends as, Distributions of Stock and Stock Rights
Holding period, determination of, Nontaxable stock rights.
Worthless, Worthless securities.
Surrender of stock, Surrender of stock.
Tax-exempt
Home equity loan proceeds invested in, Mortgage proceeds invested in tax-exempt securities.
Interest incurred to produce income from, Investment Interest
Interest to purchase or carry, not deductible, Items You Cannot Deduct
Tenants by the entirety owning, reporting of dividends, Stock certificate in two or more names.
Tenants in common owning, reporting of dividends, Stock certificate in two or more names.
Worthless securities, Worthless securities.
Security deposits
Rental property, for, Security deposits.
Self-employed persons, Self-employment tax.
(see also Self-employment tax)
Corporate directors as, Corporate director.
Definition, Self-Employed Persons
Filing requirements (Table 1-3), Figuring tax.
Foreign government or international organizations, U.S. citizens employed by, Employees of foreign governments or international organizations.
Gross income, Self-employed individuals.
Health insurance costs, deductible as medical expense, Health Insurance Costs for Self-Employed Persons
Homeworkers, deduction of expenses, Statutory employees.
IRAs, Self-employment income.
Meal allowance not permitted when more than 10% ownership of corporation, Related to employer.
Ministers, Ministers.
Nonemployee compensation, Nonemployee compensation.
Qualified retirement plans for, Qualified plans for self-employed individuals.
Travel outside U.S., Exception 1 - No substantial control.
Work-related education expenses, Self-Employed Persons
Self-employment tax, Other taxes.
Deduction of, Self-employment tax.
Rental income, How To Report Rental Income and Expenses
Seller-financed mortgages, Seller-financed mortgage.
Seminars
Investment-related, Investment-Related Seminars
Senior Companion Program, National Senior Services Corps programs.
Separate returns (see Married filing separately)
Separated parents, Children of divorced or separated parents (or parents who live apart)., Applying this special rule to divorced or separated parents (or parents who live apart)., Applying Rule 9 to divorced or separated parents (or parents who live apart).
Separated taxpayers, Married persons living apart.
Filing status, Married Filing Separately, Considered Unmarried
IRAs, Kay Bailey Hutchison Spousal IRA.
Medical and dental expenses of children of, Child of divorced or separated parents.
Mortgage interest, Divorced or separated individuals.
Nonresident alien spouse, Nonresident alien spouse.
Personal exemption, Divorced or separated spouse.
Separation agreements
Defined for purposes of alimony, Divorce or separation instrument.
SEPs (see Simplified employee pensions (SEPs))
Series EE and E savings bonds, Series EE and series I bonds. (see U.S. savings bonds)
Series HH and H savings bonds, Series HH bonds.
Series I savings bonds, Series EE and series I bonds.
Service charges, Service Charges on Dividend Reinvestment Plans
Deductibility of, Items You Cannot Deduct
Employer treating as wages for tip income, Service charges.
Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE).
Services
No charitable deduction for value of, Table 24-1. Examples of Charitable Contributions—A Quick Check
Property received for, Property Received for Services
Settlement date of securities transaction, Securities traded on established market.
Settlement fees
Real property transactions, Settlement costs.
Sale of home, Settlement fees or closing costs.
Severance pay, Severance pay.
Accrued leave payment, Accrued leave payment.
Outplacement services, Outplacement services.
Shipping
Business-related travel expense, Table 26-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes.
Shipwrecks
Casualty loss due to, Deductible losses.
Short tax year
Change in annual accounting period, Persons not eligible for the standard deduction.
Short-term debt instruments
Government obligations, Short-term government obligations.
Ordinary gain, Short-term nongovernment obligations.
Short-term gains and losses, Capital Gains and Losses, Short-term gains and losses.
Priority in deducting, Use short-term losses first.
Sale or trade of property held 1 year or less, Long-term or short-term.
Sick leave
Cash payments for unused leave, Unused sick leave used to pay premiums.
Federal employees buying back, Federal Employees' Compensation Act (FECA).
Sick pay
Collective bargaining agreements, Sick Pay
FECA payments, Federal Employees' Compensation Act (FECA).
Income, Sick pay.
Railroad Unemployment Insurance Act, Railroad sick pay.
Withholding, Supplemental Wages, Sick Pay
Signatures, Signatures
Agent, use of, When someone can sign for you.
Joint returns, Signing a joint return.
Mentally incompetent, Court-appointed, conservator, or other fiduciary.
Parent for child, Spouse unable to sign.
Physically disabled, Court-appointed, conservator, or other fiduciary.
Signing your return, IRS e-file
Silver (see Gold and silver)
SIMPLE plans
Rollover to Roth IRA, Converting from a SIMPLE IRA.
Simplified employee pensions (SEPs)
IRAs as, Kinds of traditional IRAs.
Simplified Method
Computation of taxable annuity, How to use the Simplified Method.
Worksheet, How to use the Simplified Method.
Single taxpayers, Widow(er).
Charitable contributions to, no deduction for, Table 24-1. Examples of Charitable Contributions—A Quick Check, Contributions to Individuals
Filing requirements, Individuals—In General
Filing status, Filing status., Unmarried persons., Single
Form 1040EZ, use of, You can use Form 1040EZ if all of the following apply., Widow(er).
Gross income filing requirements (Table 1-1), Introduction
Small businesses
Capital gains or losses from stock of, Gain on qualified small business stock.
Keogh plans, Qualified plans for self-employed individuals.
Losses on stock of, Losses on Section 1244 (Small Business) Stock
Smoking cessation programs
Deductibility as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Social clubs
Contributions to, no charitable deduction for, Table 24-1. Examples of Charitable Contributions—A Quick Check
Dues
Not entertainment expenses, Club dues and membership fees.
Social security and Medicare taxes, Other taxes., Employment Taxes for Household Employers
Allocated tips, How to report allocated tips.
Reporting of (Table 1-3), Figuring tax.
Support, not included in, Do Not Include in Total Support
Social security benefits, Social security benefits., Social Security and Equivalent Railroad Retirement Benefits, Deduction more than $3,000.
Deductions related to, Deductions Related to Your Benefits
Employer retirement plans different from, Social security or railroad retirement.
Estimated tax, Tax withholding and estimated tax.
Foreign employer, Social security and Medicare taxes.
Form SSA-1042S for nonresident aliens, What is not covered in this chapter.
Form SSA-1099, Introduction
Group-term life insurance, taxes owed on, You must use Form 1040 if any of the following apply.
Income, You can use Form 1040A if all of the following apply.
IRAs for recipients of benefits, Social security recipients.
Joint returns, Joint return.
Lump-sum election, Lump-sum election.
Married filing separately, Special Rules, Benefits not taxable.
Paid by employer, Social security and Medicare taxes paid by employer.
Repayment of benefits, Repayment of benefits., Repaid social security benefits.
Repayments, Repayments of Social Security Benefits
Reporting of, How To Report Your Benefits
Taxability of, Are Any of Your Benefits Taxable?, How Much Is Taxable?
Tips, taxes owed on, You must use Form 1040 if any of the following apply.
Withholding, Federal Payments
Withholding for, Tax withholding and estimated tax.
Not deductible, Taxes and Fees You Cannot Deduct
Social security number (SSN), Social Security Number (SSN)
Correspondence with IRS, include SSN, SSN on correspondence.
Dependents, Dependent's SSN.
Exception, Exception.
Failure to include penalty, Penalty for not providing social security number.
Form SS-5 to request number, No SSN.
Nonresident alien spouse, Nonresident alien spouse.
Resident aliens, No SSN.
Social security numbers (SSNs), Taxpayer identification number.
Alimony recipient's number required, How To Deduct Alimony Paid, How To Report Alimony Received
Child's, Reminders
Number to be obtained at birth, Born and died in 2013.
Dependents, Reminders
Dividend payers to use, Social security number (SSN) or individual taxpayer identification number (ITIN).
Earned income credit, Rule 2. You Must Have a Valid Social Security Number (SSN), Kidnapped child.
Penalty for failure to provide
To dividend payers, Social security number (SSN) or individual taxpayer identification number (ITIN).
Social security card, Rule 2. You Must Have a Valid Social Security Number (SSN)
Sonic booms
Casualty loss due to, Deductible losses.
Special needs children
Adoption credit, Child with special needs.
Spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives, Nonresident alien spouse., Spouse unable to sign., Head of household or qualifying widow(er) with dependent child., Spouse died during the year., Spouse died., Nonresident alien or dual-status alien., Rollover by surviving spouse., Surviving spouse.
(see also Married taxpayers)
(see also Surviving spouse)
Disabled, qualifying for dependent care credit, Rule for student-spouse or spouse not able to care for self.
Student, Rule for student-spouse or spouse not able to care for self.
SSN (see Social security number (SSN))
Stamp taxes
Real estate transactions and, Transfer taxes (or stamp taxes).
Stamps (see Collectibles)
Standard deduction, Standard Deduction, Married persons who filed separate returns.
Age 65 or older, Higher Standard Deduction for Age (65 or Older)
Final return of decedent, Decedent's final return.
Married filing separately
One spouse has itemized, Persons not eligible for the standard deduction.
Standard meal allowance, 50% limit on meals., Standard meal allowance., Who can use the standard meal allowance., The federal rate., The standard meal allowance.
Amount of, Amount of standard meal allowance.
Areas outside continental U.S., Standard meal allowance for areas outside the continental United States.
Prorating on partial days of travel, Prorating the standard meal allowance on partial days of travel.
Standard medical mileage rates, What's New
Medical reasons for use of car, Car expenses.
Standard mileage rates, Standard Mileage Rate
Business-related miles, What's New, Car Expenses, Standard Mileage Rate
Car expenses, Car Expenses
Charitable organization service, auto use for, Car expenses.
Not allowed, Standard mileage rate not allowed.
Work-related education, What's New, Using your car.
State
Obligations, interest on, State or Local Government Obligations
State bar associations
Bar review courses, Bar or CPA Review Course
Charitable contributions to, Contributions to Nonqualified Organizations
State or local governments
Bonds, tax-exempt, Tax-exempt state and local government bonds.
Charitable contributions to, Types of Qualified Organizations, Table 24-1. Examples of Charitable Contributions—A Quick Check
Employees
Section 457 plans for (see Section 457 deferred compensation plans)
Unemployment compensation, State employees.
Fee-basis officials
Business expenses of, Special Rules
Work-related education expenses, Performing Artists and Fee-Basis Officials
State or local income taxes, Electing to itemize for state tax or other purposes.
Deduction of, State or local taxes., State and Local Income Taxes
Schedule A (Form 1040), State and local income taxes.
Electronic returns filed with federal, State returns.
Exception to deduction, Exception.
Federal changes, effect on, Effect on state tax liability.
Form W-2 to show withheld taxes, Withheld taxes.
Interest on, not deductible, Personal Interest
Joint state and local returns but federal returns filed separately, Joint state and local returns.
Married filing separately, Separate federal returns.
Refunds, treatment of, Refund applied to taxes., Refund (or credit) of state or local income taxes.
State or local taxes
Refunds, State tax refund.
Statute of limitations
Claim for refund, Joint return and injured spouse.
Claim for refunds, Time for filing a claim for refund.
Statutory employees, Statutory employees.
Stillborn child, Stillborn child.
Stock appreciation rights, Stock appreciation rights.
Stock bonus plans, Pensions and Annuities
Stock certificates
Charitable contributions, date of, Stock certificate.
Stock options, Stock Options, Distributions of Stock and Stock Rights
Stockholders, Exceptions for special types of refunds.
(see also Securities)
Debts, Stockholder debt.
Stockholders' meeting expenses, Stockholders' Meetings
Stocks, Exceptions for special types of refunds.
(see also Securities)
Stolen funds
Reporting of, Stolen property.
Stolen property, Stolen property. (see Theft losses)
Stop-smoking programs
Deductibility as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Storms, Disaster relief.
(see also Disaster relief)
Casualty loss due to, Deductible losses.
Straddles
Interest from, Investment Interest
Strike benefits, Strike and lockout benefits.
Student loan interest deduction
Loan repayment assistance, Do Not Include as Interest
Student loans
Cancellation of debt, Student loans.
Interest deduction, You can use Form 1040EZ if all of the following apply., You can use Form 1040A if all of the following apply., Student Loan Interest Deduction, Personal Interest
Academic period, Academic period.
Amount of deduction, How Much Can You Deduct
Claiming, Can You Claim the Deduction, How Do You Figure the Deduction
Double deduction not allowed, No Double Benefit Allowed
Eligible educational institution, Eligible educational institution.
Eligible student, Eligible student.
Features of (Table 19-1), Student Loan Interest Deduction
Married filing separately, Special Rules
Qualified student loan, Qualified Student Loan
Worksheet, How Do You Figure the Deduction
Interest, defined, Student Loan Interest Defined
Student claimed as exemption on tax return of another person, Can You Claim the Deduction
Students
Credit (see Education credits)
Defined, Student defined.
Exemption from withholding, Students.
Foreign, Foreign students' place of residence.
Foreign students, Expenses Paid for Student Living With You
Loans (see Student loans)
Scholarships (see Scholarships and fellowships)
Tuition programs, qualified (see Qualified tuition programs)
Work-related education (see Work-related education)
Substantial gainful activity, Substantial gainful activity.
Substitute forms, Substitute tax forms.
Sunday, deadline falling on, Saturday, Sunday, holiday rule.
Supplemental wages, Supplemental Wages
Supplies
Regularly used or consumed in ordinary course of trade or business, Capital Assets and Noncapital Assets
Support test
Qualifying child, Support Test (To Be a Qualifying Child)
Qualifying relative, Support Test (To Be a Qualifying Relative)
Surveys
Property basis to include, Settlement costs.
Surviving spouse
Annuity, Survivors and Beneficiaries
Filing status, Head of household or qualifying widow(er) with dependent child.
With dependent child, Qualifying Widow(er) With Dependent Child
Gross income filing requirements (Table 1-1), Introduction
Life insurance proceeds paid to, Surviving spouse.
Rollovers by, Rollover by surviving spouse.
Single filing status, Widow(er).
Tax (see Estate tax)
Synagogues (see Churches, temples, etc.)

T

Tables and figures
Car expenses, reporting of (Table 26-3), Per diem allowance more than federal rate.
Casualty and theft losses
Deduction limits for personal property (Table 25-1), Actual reimbursement same as expected.
Deduction of loss, when to take (Table 25-2), Gains more than losses.
Charitable contributions, deductibility of (Table 24-1), Organizations That Qualify To Receive Deductible Contributions
Children's income
Inclusion on parent's return (Figure 31-A), Penalty for underpayment of estimated tax.
Unearned income, reporting of (Figure 31-B),
Entertainment expenses
50% limit (Figure 26-A),
Proof of (Table 26-2), Confidential information.
Reporting of (Table 26-3), Per diem allowance more than federal rate.
Estimated tax, who must make payments (Figure 4-A), How To Figure Estimated Tax
Filing requirements
Dependents (Table 1-2), Do I Have To File a Return?
Gross income levels (Table 1-1), Introduction
Other situations requiring filing (Table 1-3), Figuring tax.
Gift expenses
Proof of (Table 26-2), Confidential information.
Reporting of (Table 26-3), Per diem allowance more than federal rate.
Head of household, qualifying person (Table 2-1), Nonresident alien spouse.
Individual retirement arrangements (IRAs)
Roth IRAs, effect of modified AGI on contributions (Table 17-3), Contributions not reported.
Roth IRAs, modified AGI (Worksheet 17-2), More information.
Interest deductions, forms to use (Table 23-1), Mortgage proceeds used for business or investment., Table 23-1. Where To Deduct Your Interest Expense
Meal expenses and 50% limit (Figure 26-A),
Medical and dental expenses
Checklist for deductible expense (Table 21-1), Medicare A.
Reimbursement, excess algorithm (Figure 21-A), Reimbursement in a later year.
Roth IRA and modified adjusted gross income (MAGI) phaseout (Table 17-3), Contributions not reported.
Standard deduction tables, 2013 Standard Deduction Tables
Student loan interest deduction (Table 19-1), Student Loan Interest Deduction
Tax returns
Steps to prepare (Table 1-6), Table 1-6. Six Steps for Preparing Your Paper Return
Travel and transportation expenses
Examples of deductible expenses (Table 26-1), Table 26-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes.
Local transportation (Figure 26-B), Illustration of transportation expenses.
Proof of (Table 26-2), Confidential information.
Reporting of (Table 26-3), Per diem allowance more than federal rate.
Tuition deduction (Table 19-2),
Work-related education (Figure 27-A), Figure 27-A Does Your Work-Related Education Qualify?
Tax counsel fees, Tax Preparation Fees (Line 22)
Tax Counseling for the Elderly, Free Help With Your Return
Tax credits (see Credits)
Tax evasion, Criminal Penalties
Tax figured by IRS, Tax Figured by IRS
Tax help, Reminders, Help from the IRS., Free Help With Your Return, How To Get Tax Help
Tax Counseling for the Elderly, Free Help With Your Return
Volunteer counseling (Volunteer Income Tax Assistance program), Free Help With Your Return, Volunteer tax counseling.
Tax preference items, Adjustments and tax preference items.
Tax rates
Married filing separately (Schedule Y-2), Married Filing Separately
Single person filing (Schedule X), Widow(er).
Tax refunds
Agreement with IRS extending assessment period, claim based on, Exceptions for special types of refunds.
Bad debts, Exceptions for special types of refunds.
Business tax credit carrybacks, Exceptions for special types of refunds.
Cashing check, Cashing your refund check.
Check's expiration date, Cashing your refund check.
Claim for, Interest on Refunds, Amended Returns and Claims for Refund, Processing claims for refund.
Limitations period, Time for filing a claim for refund.
Litigation, Taking your claim to court.
Direct deposit, Refunds
Erroneous refunds, Interest on erroneous refund.
Federal income tax refunds, Federal income tax refund.
Financially disabled, Financially disabled.
Foreign tax paid or accrued, Exceptions for special types of refunds.
General rules, Refunds.
Inquiries, Refund inquiries.
Interest on, Interest on Refunds, Interest on refund., Interest on tax refunds.
Late filed returns, Reminders
Limits, Limit on amount of refund., Tax paid.
Exceptions, Exceptions for special types of refunds.
More or less than expected, Refund more or less than expected.
Net operating loss carryback, Exceptions for special types of refunds.
Offset
Against debts, Refunds., Offset against debts.
Against next year's tax, Refunds
Offset against next year's tax, How To Pay Estimated Tax
Past-due, Refund inquiries., Refund Information
Real estate taxes, treatment of, Refund (or rebate).
Reduced, Reduced refund.
State and local income tax refunds, Refund applied to taxes., Refund (or credit) of state or local income taxes.
State liability, effect on, Effect on state tax liability.
Under $1, Overpayment less than one dollar.
Withholding, Who Should File
Worthless securities, Exceptions for special types of refunds.
Claim for refund, Filing a claim for refund.
Tax return preparation
Rental expenses, Legal and other professional fees.
Tax returns, Signatures, Accounting period.
(see also Joint Returns)
(see also Signatures)
Aliens, Aliens
Amended, Amended Returns and Claims for Refund, Form 1040X., Filing Form 1040X., Changing your mind.
(see also Form 1040X)
Attachments to returns, Attachments
Child, Spouse unable to sign.
Copies of, Copies of tax returns.
Dating of, Signatures
Filing of, Filing Information
(see also Filing requirements)
Forms to use, Which Form Should I Use?
Free preparation help, Free Help With Your Return
How to file, How Do I Prepare My Return?
Joint returns (see Joint Returns)
Mailing of, Mailing your paper return.
Paid preparer, Paid Preparer
Payment with, Amount You Owe
Phone number to be included, Reminders
Preparation fees, Tax Preparation Fees (Line 22)
Private delivery services, Private delivery services.
Steps to prepare (Table 1-6), Table 1-6. Six Steps for Preparing Your Paper Return
Third party designee, Third Party Designee
Who must file, What's New, Do I Have To File a Return?, Who Should File
Tax Returns
Transcript of, Copies of tax returns.
Tax table, Tax Tables
Tax year, When Do I Have To File?, When Do I Report My Income and Expenses?, Accounting Periods
(see also Accounting periods)
Tax-exempt
Bonds and other obligations, State or Local Government Obligations
Income, Tax-Exempt Income Expenses
Interest, State or Local Government Obligations
Obligations
Adjusted basis, Tax-exempt obligations.
Organizations
Related party transactions, Losses on sales or trades of property.
Section 457 deferred compensation plans, Section 457 deferred compensation plans.
Tax-exempt income, Tax-exempt income.
Tax-exempt obligations
Adjusted basis for, Tax-exempt obligations.
Tax-free exchanges
Definition of, Nontaxable Exchanges
Holding period, determination of, Nontaxable trades.
Taxable exchanges
Definition of, Taxable Exchanges
Taxes, Household workers., Taxes, Other taxes., Sales taxes., Tax.
(see also Sales tax)
Alternative minimum, Alternative Minimum Tax (AMT)
Business taxes, deduction of, Business taxes.
Deduction of, Tests To Deduct Any Tax
Schedules to use, Where To Deduct
Estate (see Estate tax)
Excise (see Excise taxes)
Federal income taxes, not deductible, Taxes and Fees You Cannot Deduct
Foreign taxes, Foreign taxes.
Income tax. deduction of, Foreign Income Taxes
Gift taxes, Taxes and Fees You Cannot Deduct
How to figure, How To Figure Your Tax
Income taxes, deduction of, Income Taxes
Indian tribal government taxes, deduction of, Indian tribal government.
Inheritance tax, Taxes and Fees You Cannot Deduct
Kiddie tax (see Children, subheading: Investment income of) (see Children, subheading: Unearned income of)
Not deductible, Taxes and Fees You Cannot Deduct
Personal property taxes
Car taxes, Taxes paid on your car.
Deduction of, Personal Property Taxes
Real estate taxes (see Real estate taxes)
Sales tax, Cost Basis
Taxes, not support, Do Not Include in Total Support
Taxis
Business-related travel expense, Table 26-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes.
Standard mileage rate not allowed, Standard Mileage Rate
Taxpayer Assistance Center, Reminders
Taxpayer identification number (TIN)
Adoption (ATIN), Adoption taxpayer identification number (ATIN).
Individual (ITIN), Individual taxpayer identification number (ITIN).
Social security number (see Social security number (SSN))
Taxpayer identification numbers (TINs), Reminders, Taxpayer identification number.
Child and dependent care credit, Provider Identification Test
Childcare provider, Provider Identification Test
Individual (ITIN), Born and died in 2013.
Social security numbers (see Social security numbers (SSNs))
Teachers
Expenses, deduction of, Educator Expenses
Work-related education, Requirements for Teachers, Teaching and Related Duties
Telephones, Residential Telephone Service
Business-related travel expense, Table 26-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes.
Fraud or misconduct of IRS employee, number for reporting anonymously, Reminders
Tax return to include phone number, Reminders
Temples (see Churches, temples, etc.)
Temporary absence from job
Work-related education during, Education during temporary absence.
Temporary absences, Temporary absences., Temporary absences.
Temporary job assignments
Travel expenses, Temporary Assignment or Job
Tenants, Rental Income
(see also Rental income and expenses)
By the entirety, General Information
In common, General Information
Tenants by the entirety
Alimony, no deduction for taxes and insurance paid on home owned as, Taxes and insurance.
Dividends, reporting of, Stock certificate in two or more names.
Real estate taxes, allocation when filing separately, Tenants by the entirety.
Tenants in common
Alimony deduction for taxes and insurance paid on home owned as, Taxes and insurance.
Dividends, reporting of, Stock certificate in two or more names.
Terminal illness
Accelerated payment of life insurance proceeds (see Accelerated death benefits)
Viatical settlements, Viatical settlement.
Termite damage
Not casualty losses, Progressive deterioration.
Terrorist attacks
Casualty loss due to, Deductible losses.
Disability payments for injuries from, tax exclusion, Disability pensions.
Disability pensions for federal employees, Terrorist attack or military action.
Theft losses, Nonbusiness Casualty and Theft Losses, Net operating loss (NOL)., Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property
$100 Rule, $100 Rule
Adjusted basis in property, Casualty and theft losses., Involuntary Conversions, Adjusted Basis
Amount of loss, Figuring a Loss
Appraisals, Appraisal., Costs of photographs and appraisals.
Cost of cleaning up or making repairs, Cost of cleaning up or making repairs.
Costs of photographs and appraisals, Costs of photographs and appraisals.
Deduction of loss
When to take (Table 25-2), Gains more than losses.
Definition of theft, Theft
Fair market value of stolen property, FMV of stolen property.
Form 4684 to be filed, Forms to file.
Insurance proceeds, treatment of, Insurance and Other Reimbursements
Net operating losses, Net operating loss (NOL).
Proof of loss, Theft loss proof.
Property used partly for business and partly for personal purposes, Property used partly for business and partly for personal purposes.
Recovered stolen property, Recovered stolen property.
Reimbursement, Insurance and Other Reimbursements
Reporting of gain or loss, When To Report Gains and Losses, Losses., How To Report Gains and Losses
Third parties
Alimony payments made to, Payments to a third party., Other payments to a third party., Payments to a third party.
Designee for IRS to discuss return with, Third Party Designee
Income from taxpayer's property paid to, Payment to third party.
Threats
Losses due to, Theft
Tickets, Entertainment tickets. (see Entertainment expenses)
Tiebreaker rules, Tiebreaker rules., Tiebreaker rules.
Tip expense
Business meal or entertainment activity, 50% deduction limit, Included expenses.
Business travel expense, Table 26-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. , Incidental expenses.
Tip income, Tip Income, How to report allocated tips.
Allocated tips, Allocated tips., Allocated Tips
Daily record of tips, Introduction, Keeping a Daily Tip Record
Electronic tip record, Electronic tip record.
Form 4070A for daily records, How to keep a daily tip record.
Noncash tips, Introduction, How to keep a daily tip record., What tips to report., What tips to report.
Penalty for failure to report, Penalty for not reporting tips.
Reporting on tax return, Reporting Tips on Your Tax Return
Reporting tips to employer, Introduction, Reporting Tips to Your Employer, What tips to report.
Failure to report to employer, You must use Form 1040 if any of the following apply., Penalty for not reporting tips.
Form 4070 for, How to report.
Service charges paid by employer as wages, Service charges.
Social security and Medicare tax
Employer reporting for purposes of, Why report tips to your employer.
Filing requirements (Table 1-3), Figuring tax.
Uncollected, You must use Form 1040 if any of the following apply.
Tip-splitting or tip-pooling arrangements, Introduction, How to keep a daily tip record.
Uncollected taxes, Giving your employer money for taxes., Reporting uncollected social security, Medicare, or railroad retirement taxes on tips reported to your employer.
Withholding, Tips, Why report tips to your employer.
Employee contributing to, Giving your employer money for taxes.
Underwithholding, Not enough pay to cover taxes., Giving your employer money for taxes.
Title insurance
Property basis to include, Settlement costs.
Title to property
Abstract fees, property basis to include, Settlement costs.
Attorneys' fees
Property basis to include, Settlement costs.
Tolls
Business-related travel, Parking fees and tolls.
Tools, Tools Used in Your Work
Hauling to and from work, Hauling tools or instruments.
Rental for use on rental property, Rental of equipment.
Tornadoes, Disaster relief.
(see also Disaster relief)
Casualty loss due to, Deductible losses.
Total support, Total Support
Tour guides
Free tour for organizing tour, Free tour.
Trade Act of 1974
Trade readjustment allowances under, Types of unemployment compensation.
Trade associations
Meetings and entertainment expenses, Trade association meetings.
Trade of property, Sale of Property
(see also Sale of property)
Definition of, What Is a Sale or Trade?
Form 8824 for reporting, How to report.
Like property and money transferred, Partially nontaxable exchanges., Like property and money transferred.
Like-kind exchanges, Like-Kind Exchanges, Like-kind exchanges.
Nontaxable exchanges, Nontaxable Exchanges, Nontaxable Trades
Holding period, determination of, Nontaxable trades.
Partially nontaxable exchange, Partially nontaxable exchanges., Partly nontaxable exchange.
Reporting of, How to report.
Taxable exchange, defined, Taxable Exchanges
Trade-in of car, Sale, Trade-In, or Other Disposition
Trading date of securities transaction, Securities traded on established market.
Traditional IRAs (see Individual retirement arrangements (IRAs))
Traffic violations
Fines not deductible, Fines and collateral.
Transfer taxes
Property basis to include, Settlement costs.
Real estate transactions and, Transfer taxes (or stamp taxes).
Transit passes, Transit pass.
Transportation, Transportation.
Transportation expenses (see Travel and transportation expenses)
Transportation workers
Meal expenses, Special rate for transportation workers.
Deduction limits, Individuals subject to hours of service limits.
Form 2106 or 2106-EZ, how to complete, Hours of service limits.
Travel and transportation expenses, Travel Expenses, Conventions held outside the North American area., Transportation Expenses, Sale, Trade-In, or Other Disposition
Advances, Reimbursement, allowance, or advance., Travel advance.
Allocation of types of costs, Separating costs., Separating expenses.
Bona fide business purpose, Bona fide business purpose.
Business associates, Business associate.
Business travel, Table 26-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes.
$75 or less, Exception.
Confidential information and, Confidential information.
Employees' expenses, Employee.
Incidental expenses, Incidental expenses.
Proof of business purpose, Proving business purpose.
Receipt not readily available to prove, Exception.
Spouse or dependents, Travel expenses for another individual.
Trip outside U.S., Part of Trip Outside the United States, Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons
Trip primarily for business, Trip Primarily for Business
Trip primarily for personal reasons, Trip Primarily for Personal Reasons
U.S. travel, Travel in the United States
Unproved amounts, Unproven amounts.
Visiting clients or customers, Transportation Expenses
Charitable organization service, deduction for, Travel., Deductible travel expenses.
Commuting expenses, Commuting expenses.
Employer-provided commuter vehicle, Commuter highway vehicle.
Conventions, Conventions
Delegates, deduction of unreimbursed amount, Conventions.
Deductible expenses, What Travel Expenses Are Deductible?
Examples of (Table 26-1), Table 26-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes.
Definition of, Travel expenses defined.
Estimates of, How To Prove Expenses
Expenses paid for others, Travel Expenses for Another Individual
Federal crime investigators or prosecutors, Exception for federal crime investigations or prosecutions.
Form 2106 or 2106-EZ, how to fill out, Transportation expenses.
Fringe benefits, Transportation
Getting from home to temporary workplace when multiple regular workplaces, Transportation Expenses
Going home on days off from temporary assignment, Going home on days off.
Going to business meeting away from regular workplace, Transportation Expenses
Going to family home, Tax home different from family home.
Indefinite assignment, Temporary assignment vs. indefinite assignment.
Job search expenses, Job interview expenses.
Medical purposes, for, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses., Transportation, Car expenses.
Mileage rates (see Standard medical mileage rates) (see Standard mileage rates)
New employment, Travel and transportation expenses.
No main place of business or work, No main place of business or work.
Nonaccountable plans, definition of, Nonaccountable Plans
Parking fees
Business-related travel, Parking fees and tolls.
Commuting expense, Parking fees.
Employer-provided fringe benefit, Qualified parking.
Medical-related travel, Car expenses.
Probationary work periods, Probationary work period.
Proof of expenses, How To Prove Expenses
Summary (Table 26-2), Confidential information.
Recordkeeping requirements, What Travel Expenses Are Deductible?, Recordkeeping
Rental property maintenance and management, for, Local transportation expenses., Travel expenses.
Reporting of, How To Report
Table 26-3 showing forms to be used, Per diem allowance more than federal rate.
Resorts or cruise ships, Trip Primarily for Personal Reasons
School children, transporting of, Transporting school children.
Summary of rules (Figure 26-B), Illustration of transportation expenses.
Tax home, determination of, Tax Home
Temporary assignment or job, Temporary Assignment or Job
Temporary work location, Temporary work location.
Tips, Table 26-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes. , Incidental expenses.
Transit pass, Transit pass.
Work-related education, Transportation Expenses, Travel Expenses
Traveling salespersons
Deduction of expenses, Statutory employees.
Tax home, determination of, Tax Home
Treasury bills, notes, and bonds, U.S. Treasury Bills, Notes, and Bonds
Treasury Inspector General
Telephone number to report anonymously fraud or misconduct of IRS employee, Reminders
Treasury notes, U.S. obligations.
Trees and plants
Cost of, when casualty or theft loss involved, Progressive deterioration., Landscaping.
Trust beneficiaries
Dividends received by, Beneficiary of an estate or trust.
Losses of trust, Losses.
Receiving income from trust, Estate and trust income., Current income required to be distributed., Current income not required to be distributed., Gifts and inheritances.
Rollover restrictions, Rollover by surviving spouse.
Trustees
Administrative fees, Trustee's Administrative Fees for IRA
IRA, Trustee's Administrative Fees for IRA
IRAs
Fees, Trustees' fees., Trustees' fees.
Notification of recharacterization, Required notifications.
Transfer from trustee to trustee, Trustee-to-Trustee Transfer, Conversion methods.
Trusts, Beneficiary of an estate or trust., Current income required to be distributed., Losses., Other taxes.
(see also Trust beneficiaries)
Grantor trusts, Grantor trust.
Income, Estate and trust income.
Child beneficiary, Income from property received as a gift.
Investment interest, Partners, shareholders, and beneficiaries.
Related party transactions with fiduciaries, Losses on sales or trades of property.
Tubal ligation
Deductibility as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Tuition,
Alimony payments made to cover, Payments to a third party.
Charitable deduction not allowed for paying, Table 24-1. Examples of Charitable Contributions—A Quick Check, Contributions From Which You Benefit
Deduction for
Claiming for dependent, Who Can Claim a Dependent's Expenses
Eligible educational institution, defined, Qualified Education Expenses
Expenses that do not qualify, Expenses That Do Not Qualify
Qualified programs (see Qualified tuition programs)
Related expenses, defined, Related expenses.
Tuition programs, qualified (see Qualified tuition programs)
Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill.

U

U.S. citizen
Earned income credit, Rule 4. You Must Be a U.S. Citizen or Resident Alien All Year
U.S. citizen or resident, Citizen or Resident Test
U.S. national, U.S. national.
U.S. obligations, interest, U.S. obligations., U.S. Savings Bonds
U.S. possessions
Charitable contributions to, Types of Qualified Organizations
Deduction of income tax paid to, Foreign Income Taxes
Income from, Individuals With Income From U.S. Possessions
U.S. Postal Service (see Post office employees)
U.S. savings bonds
Education, used for, Special Rules
Interest on, Interest on qualified savings bonds.
Transfer between spouses, Property Transferred From a Spouse
U.S. Treasury bills or notes
Trade of, U.S. Treasury notes or bonds.
U.S. Treasury bills, notes, and bonds, U.S. Treasury Bills, Notes, and Bonds
U.S. Virgin Islands
Income from, Individuals With Income From U.S. Possessions
Unclaimed reimbursement, Unclaimed reimbursement.
Uncollected rent
Income, Uncollected rent.
Underpayment penalties, Introduction, Underpayment penalty., Underpayment Penalty for 2013
IRS computation, IRS can figure the penalty for you.
Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. , Long-term gains and losses. , Credit for Tax on Undistributed Capital Gain
Unearned income
Children, Tax on unearned income of certain children.
Unearned income of child (see Children, subheading: Investment income of) (see Children, subheading: Unearned income of)
Unemployment compensation, You can use Form 1040EZ if all of the following apply., You can use Form 1040A if all of the following apply., Unemployment Benefits
Credit card insurance paying, Credit card insurance.
Mandatory contributions to state funds, deduction of, Contributions to state benefit funds.
Private fund, from, Private unemployment fund.
Repayment of benefits, Repayment of unemployment compensation., Repayment of benefits.
Reporting on Forms 1040, 1040A, or 1040EZ, Supplemental unemployment benefits.
Supplemental benefits, Supplemental unemployment benefits.
Voluntary benefit fund contributions, Voluntary Unemployment Benefit Fund Contributions
Withholding, Unemployment Compensation, Tax withholding.
Unemployment tax
State employment taxes, State employment tax.
Uniform Settlement Statement (Form HUD-1)
Points shown on, Deduction Allowed in Year Paid
Uniformed services, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps.
Uniforms, Work Clothes and Uniforms
Charitable organization requiring, deduction for cost and upkeep of, Uniforms.
Unions, Union agreements., Payments by a union., Union benefits and dues., Strike and lockout benefits.
(see also Labor unions)
Assessments, Union Dues and Expenses
Dues, Union Dues and Expenses
United States (see headings starting with Federal or U.S. )
United Way (see Charitable contributions)
Universities (see Colleges and universities)
Unlawful discrimination suits
Deduction for costs, Deduction for costs involved in unlawful discrimination suits.
Unmarried persons (see Single taxpayers)
Unrecaptured Section 1250 gain, Capital Gains and Losses, Unrecaptured section 1250 gain.
Unstated interest, Loans with low or no interest., Amount realized.
Unused sick leave
Cash payments for, Unused sick leave used to pay premiums.
Use of home in business, Home Office
Used clothing and household goods
Charitable deduction for, Clothing and household items.
Used clothing and household items
Charitable deduction for fair market value, Used clothing and household items.
Usurious interest, Usurious interest.
Utilities
Charges for installing included in property basis, Settlement costs.
Emergency energy programs, charitable contributions to, Examples.
Energy conservation subsidies, Energy conservation subsidies., Utility rebates.
Late payment charges, not deductible, Personal Interest
Rebates, Utility rebates.

V

Vacation homes
Determining if used as home, Examples.
Points, Deduction Allowed in Year Paid
Rental expenses, Personal Use of Dwelling Unit (Including Vacation Home), Dividing Expenses, Dwelling Unit Used as a Home
Valuations, Basis of Property, Fair market value (FMV)., Appraisal., Costs of photographs and appraisals.
(see also Appraisals)
(see also Fair market value (FMV))
Value of time or services
No charitable deduction for, Table 24-1. Examples of Charitable Contributions—A Quick Check, Value of Time or Services
Vandalism
Casualty loss due to, Deductible losses.
Vasectomy
Deductibility as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Veterans benefits, Veterans' benefits.
Retroactive determination, Retroactive VA determination.
Special statute of limitations., Special statute of limitations.
Veterans' benefits
Educational assistance, VA payments.
Tuition deduction, effect on, Tax-free educational assistance.
Veterans' insurance
Dividends on, Dividends on veterans' insurance.
Veterans' organizations
Charitable contributions to, Types of Qualified Organizations, Table 24-1. Examples of Charitable Contributions—A Quick Check
Viatical settlements, Viatical settlement., Exclusion for terminal illness.
Victims of terrorism (see Terrorist attacks)
VISTA volunteers, Volunteers in Service to America (VISTA).
Vitamins
Not deductible as medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Volunteer firefighters
Charitable contributions to, Examples.
IRAs, Volunteer firefighters.
Volunteer work, Volunteers, Volunteer work.
Out-of-pocket expenses, deductible when serving for qualified organization, Organizations That Qualify To Receive Deductible Contributions, Out-of-Pocket Expenses in Giving Services
Tax counseling (Volunteer Income Tax Assistance program), Free Help With Your Return, Volunteer tax counseling.
Value of income lost by, not deductible, Value of Time or Services
Vouchers for payment of tax, How To Pay Estimated Tax, Pay by Check or Money Order Using the Estimated Tax Payment Voucher

W

W-2 form (see Form W-2)
Wages and salaries, Form W-2., Wages, Salaries, and Other Earnings, Reminder, Restricted Property, Reimbursement for medical care.
(see also Form W-2)
Accident and health insurance, Accident or Health Plan
Accrued leave payment, Accrued leave payment.
Adoption, employer assistance, Adoption Assistance
Advance commissions, Advance commissions and other earnings.
Allowances and reimbursements, Expense allowances., Allowances and reimbursements.
Archer MSA contributions, Archer MSA contributions.
Awards and prizes, Bonuses and awards.
Babysitting, Childcare providers.
Back pay awards, Back pay awards.
Bonuses, Bonuses and awards.
Child care providers, Childcare providers.
Children's earnings, Child's earnings.
Clergy, Clergy
De minimis benefits, De Minimis (Minimal) Benefits
Elective deferrals, Elective deferrals.
Employee achievement award, Employee achievement award.
Employee compensation, Employee Compensation
Farmworkers, Farmworkers.
Foreign employer, Foreign Employer
Form W-2 (see Form W-2)
Fringe benefits, Fringe Benefits
Garnisheed, Garnisheed wages.
Government cost-of-living allowances, Government cost-of-living allowances.
Household workers, Household workers.
Income, You can use Form 1040EZ if all of the following apply., You can use Form 1040A if all of the following apply.
Foreign, Reminder
Long-term care coverage, Accident or Health Plan
Military retirees, Military retirees., Military retirement pay.
Military service, Military
Miscellaneous compensation, Miscellaneous Compensation
Note for services, Note received for services.
Outplacement services, Outplacement services.
Religious orders, Members of Religious Orders
Restricted property, Restricted Property
Dividends on restricted stock, Stock you chose to include in income.
Retirement plan contributions by employer, Retirement Plan Contributions
Severance pay, Severance pay.
Sick pay, Sick pay., Other compensation.
Social security and Medicare taxes paid by employer, Social security and Medicare taxes paid by employer.
Stock appreciation rights, Stock appreciation rights.
Stock options, Stock Options
Supplemental, Supplemental Wages
Volunteer work, Volunteers
Withholding (see Withholding)
Waiters and waitresses
Tips (see Tip income)
War veterans' organizations (see Veterans' organizations)
War zone (see Combat zone)
Wash sales, Other property transactions., Property received from a related party., Wash Sales
Washington State Supplemental Workmen's Compensation Fund, Contributions to state benefit funds.
Welfare benefits, Support provided by the state (welfare, food stamps, housing, etc.)., Welfare and Other Public Assistance Benefits
What's new, What's New
Wheelchairs
As medical expense, Table 21-1.Medical and Dental Expenses Checklist. See Publication 502 for more information about these and other expenses.
Where to file, Where To File
Widow/widower (see Surviving spouse)
Winter energy payments, Energy conservation subsidies.
Withholding, Form W-2., Underpayment Penalty for 2013
(see also Form W-2)
Agricultural Act of 1949 payments, Federal Payments
Changing amount withheld, Changing Your Withholding
For 2015, Changing your withholding for 2015.
Checking amount of, Checking Your Withholding
Claim for refund, Who Should File
Commodity credit loans, Federal Payments
Credit for, Introduction, Credit for Withholding and Estimated Tax for 2013
Cumulative wage method, Cumulative wage method.
Definition, Introduction
Determining amount to withhold, Determining Amount of Tax Withheld Using Form W-4, Getting the Right Amount of Tax Withheld
Disaster Assistance Act of 1988 payments, Federal Payments
Dividend income, Reporting tax withheld.
Employers, rules for, Rules Your Employer Must Follow
Exemption from, Exemption From Withholding
Federal income taxes, not deductible, Taxes and Fees You Cannot Deduct
Fiscal years, Fiscal Years
Form W-4
Provided by employer, New Form W-4.
Fringe benefits, Taxable Fringe Benefits
Gambling winnings, Gambling Winnings, Form W-2G
General rules, Tax Withholding for 2014
Highest rate, employer must withhold at if no W-4, No Form W-4.
Incorrect form, Form Not Correct
IRA distributions, Withholding.
New job, New Job
Penalties, Introduction, Penalties, Penalties.
Pensions and annuities, Form W-2., Pensions and Annuities, Withholding and estimated tax., Payment to you option.
Railroad retirement benefits, Federal Payments, Tax withholding and estimated tax.
Repaying withheld tax, Repaying withheld tax.
Rollovers, Payment to you option.
Salaries and wages, Salaries and Wages
Separate returns, Separate Returns
Sick pay, Sick Pay
Social security benefits, Federal Payments, Tax withholding and estimated tax.
State and local income taxes, deduction for, Withheld taxes.
Supplemental wages, Supplemental Wages
Tips (see Tip income)
Unemployment compensation, Unemployment Compensation, Tax withholding.
Work clothes, Work Clothes and Uniforms
Work-related education, Tax Benefits for Work-Related Education
Business deduction
Qualified expenses, What Expenses Can Be Deducted, Amounts that do not reduce qualifying work-related education expenses.
Reimbursements, Reimbursements
Tax benefit of, Introduction
Education required by employer or by law, Education Required by Employer or by Law
Education that qualifies for new trade or business, Education That Qualifies You for a New Trade or Business
Education to maintain or improve skills, Education To Maintain or Improve Skills
Education to meet minimum requirements, Education To Meet Minimum Requirements
Indefinite absence from work, Education during indefinite absence.
Meal expenses, 50% limit on meals.
Qualifying education (Figure 27-A), Figure 27-A Does Your Work-Related Education Qualify?
Recordkeeping requirements, Recordkeeping
Reimbursement for, Reimbursements
Teachers, Requirements for Teachers, Teaching and Related Duties
Temporary absence from work, Education during temporary absence.
Travel expenses for, Travel Expenses
Unclaimed reimbursement, Unclaimed reimbursement.
Workers' compensation, Workers' Compensation
Mandatory contributions to state funds, deduction of, Contributions to state benefit funds.
Return to work, Return to work.
Worksheets
Capital loss carryover, Figuring your carryover.
Casualty and theft losses, Workbook for casualties and thefts.
Excess withholding credit, How to figure the credit if you did not work for a railroad.
Exemption Phaseout, Worksheet 3-2. Worksheet for Determining the Deduction for Exemptions
Roth IRA modified adjusted gross income (MAGI), computation (Worksheet 17-2), More information.
Simplified Method computation of taxable annuity, How to use the Simplified Method.
Social security or railroad retirement benefits, to figure taxability, Worksheet 11-1., Which worksheet to use.
Student loan interest deduction, How Do You Figure the Deduction
Support test, Worksheet 3-1.Worksheet for Determining Support
World Trade Center attacks (see Terrorist attacks)
Worthless securities, Worthless securities.
Wristwatch, Wristwatches
Write-offs (see Cancellation of debt)

Y

Youth groups
Troop leader's travel expenses, Travel.

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