Publication 17 (2008), Your Federal Income Tax

(see also Deductions)
Business expenses, limit on deduction, 3. Limit on total itemized deductions.
Charitable contribution deduction limit, 50% Limit, 30% Limit
Itemized deduction limit, What's New, Reminder
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, Adopted child., Adopted child., Adopted child., Taxpayer identification numbers for adoptees.

Earned income credit, Adopted child.

Adoption

ATIN, Adoption taxpayer identification number (ATIN)., Adoption taxpayer identification number (ATIN).

Child tax credit, Adopted child.

(see also Child tax credit)

Credit Employer's assistance program, Child with special needs.

Credits, Personal Expenses, Adoption Credit

Married filing separately, Special Rules
Taking, When to take the credit.

Employer assistance, Adoption Assistance

Employer's assistance program, What's New for 2008

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).

Advance earned income credit, Reminders, You can use Form 1040EZ if all of the following apply., Advance Earned Income Credit

Filing requirements (Table 1-3), Figuring tax.

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 70½, Age 70½ rule.
Distribution prior to age 59½, Age 59½ rule.
Distribution required at age 70½, IRA owners., Excess Accumulations (Insufficient Distributions)

Pension distributions required at age 70½, 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

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 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, Tax home different from family home.

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,

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., 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

Accelerated depreciation and, Alternative minimum tax.
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
Payments, You can use Form 1040A if all of the following apply.
Refundable credit for prior year tax, Refundable Credit for Prior Year Minimum Tax

Alternative motor vehicle credit, Alternative Motor Vehicle Credit

Amount of credit, Amount of credit.
How to take, How to take the credit., How to take the credit.
Phaseout, Phaseout of credit.
Recapture, Recapture of credit.

Amateur sports organizations

Charitable contributions to, Types of Qualified Organizations

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 Residents Living Outside the United States

(see also Citizens outside U.S.)
Employment (see Foreign employment)

American Indians (see Indians)

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)

Credit for elderly or disabled persons, Credit for the elderly or the disabled.

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.

Form 1099-R, The 1099 Series

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

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.
Filing requirements (Table 1-3), Figuring tax.
Medical expenses paid for decedent from, Decedent
Not deductible as medical expense,

Armed forces, VA disability benefits., Types of Qualified Organizations, , Armed Forces reservists.

(see also Reservists)

(see also Veterans benefits)

(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.
Withholding, Military retirees.

Uniforms, Military uniforms.

Wages, Military

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, Limits on Rental Losses, 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,

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.

Automobiles (see Cars)

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 check penalty, Payment not honored.

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.

Baggage

Business-related travel expense, Tax home different from family home.

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 Set Up?

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, The 1099 Series, 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.

Inheritance, Inherited Property

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)

Bingo, , Contributions From Which You Benefit

Birth control pills,

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 2008.

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,
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, , Value of Time or Services

Blue books to determine fair market value, Cars, boats, and airplanes.

Boarding houses, Dwelling unit.

Boats

Charitable gift of, deduction for fair market value, Cars, boats, and airplanes.
Donations of, Cars, boats, and airplanes.

Body scan,

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,

Boy Scouts

Charitable contributions to, Examples.,

Breach of contract

Damages as income, Court awards and damages.
employment, Damages for Breach of Employment Contract

Bribes, Bribes., List of Nondeductible Expenses

Brokers

Form 1099-B, The 1099 Series, Sales and Trades

IRAs with, When and How Can a Traditional IRA Be Set Up?

IRAs with:

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, Expense allowances., Returning Excess Reimbursements

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, Other property transactions.

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., , Contributions to Nonqualified Organizations

Presidential Election Campaign Fund, Presidential Election Campaign Fund

Campaign expenses, Campaign Expenses

Canada

Contributions to charitable organizations in, Certain foreign charitable organizations., Contributions to Nonqualified Organizations
Resident of, Citizen or Resident Test, Child in Canada or Mexico.

Cancellation of Debt

Form 1099-C, The 1099 Series

Cancellation of debt, Canceled Debts

Exceptions to treatment as income, Exceptions

Candidates for public office

Contributions to, no charitable deduction for, , 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, Tax computation.

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.
Married filing separately, Special Rules

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, Capital gain distributions only.

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 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.

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.

Charitable contributions, when deduction exceeds adjusted-gross-income limits, Carryovers

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, Tax home different from family home.

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.

Electric vehicles (see Electric cars)

Employer-provided, Employer-Provided Vehicles

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, , 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)., Certain Casualty and Theft Losses, Certain Casualty and Theft Losses

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

Cell phone, Depreciation on Computers or Cell Phones

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, , 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, How To Report

$500 or more noncash contribution

Form 8283 to be used, How To Report

Bargain sales as, Bargain sales.

Benefit received as result of contribution, Contributions From Which You Benefit, Contributions From Which You Benefit

Capital gain property as donation, Capital gain property.

Limit on deduction, 50% Limit, 30% Limit, 20% Limit

Carryover of excess deduction, Carryovers

Deductions

30% limit of adjusted gross income, 30% Limit
50% limit of adjusted gross income, 50% Limit
Examples of (Table 24-1), Organizations That Qualify To Receive Deductible Contributions
Limits on, Contributions You Can Deduct, Limits on Deductions
Year to claim deduction, When To Deduct

Definition of, Introduction

Fair market value of property contributions, Contributions You Can Deduct, Determining Fair Market Value, Amount of deduction — general rule.

Recordkeeping requirements, Additional records.

Gifts to reduce public debt, Gift To Reduce Debt Held by the Public

Itemized deductions, limit on, Reminders

Large quantities of items, Large quantities.

Noncash contributions, recordkeeping requirements, Noncash Contributions

Nonqualified organizations, Contributions to Nonqualified Organizations

Not deductible, Contributions You Cannot Deduct

Ordinary income property as donation, Ordinary income property.

Property contributions, Contributions of Property

Decreased in value, Giving Property That Has Decreased in Value
Increased in value, Giving Property That Has Increased in Value

Publication 78, list of qualified organizations, Organizations That Qualify To Receive Deductible Contributions

Qualified organizations, Organizations That Qualify To Receive Deductible Contributions

Types of, Types of Qualified Organizations
Written statement from, Written statement.

Schedule A (Form 1040) to be used for deductions, How To Report

Time of making contribution, how to determine, Time of making contribution.

To individuals, not deductible, , Contributions to Individuals

Token items given by recipients, Token items.

Charitable deduction for living expenses, Student living with you.

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.
Payment of tax, Check or money order.
Penalty if not honored, Payment not honored.

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

Babysitting, Babysitting.
Care providers, Childcare providers.
Credit (see Child and dependent care credit)
Expenses, Child care expenses.
Nursing care for healthy baby, not deductible as medical expense,

Child custody, Custodial parent and noncustodial parent.

Child support, Child support payments.

Alimony, difference from, Payments not alimony., Alimony requirements., Child support.

Child support under pre-1985 agreement, Child support under pre-1985 agreement.

Child tax credit, Who Should File, You can use Form 1040A if all of the following apply., Child tax credit., Child Tax Credit, Checking Your Withholding

Additional credit, Additional Child Tax Credit

Amount of credit, Amount of Credit

Claiming, procedure for, Claiming the Credit

Form 8812, completed, How to claim the additional child tax credit.

Limits, Special Rules, Limits on the Credit

Modified adjusted gross income, Modified AGI.

Married filing separately, Special Rules

Qualifying child, Qualifying Child

Withholding, checking amount, Checking Your Withholding

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 2008.

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) (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 parents'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 certain children, What's New, Introduction, Illustrated Example

Form 8615, use of (Figure 31-B),
Investment income defined, Investment income defined.
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.

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, You can use Form 1040A if all of the following apply.
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.

Net investment income, figuring of, Step 1. Figuring the Child's Net Investment 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.

Children:

Investment income of, Tax on investment income of certain children., Tax on investment income of certain children.
Kidnapped, Kidnapped child.

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.,

50% limit on deduction, 50% limit organizations.

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 Residents Living Outside the United States

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,

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.

Collective bargaining agreements, Union agreements.

College professor

Research expenses, Research Expenses of a College Professor

Colleges and universities

Charitable contributions to, Examples.,

50% limit on deduction, 50% limit organizations.
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.

Comments on publication, Comments and suggestions.

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., 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.

Computation of tax, Computations

Equal amounts, Equal amounts.
Negative amounts, Negative amounts.
Rounding off dollars, Rounding off dollars.

Computer, Depreciation on Computers or Cell Phones

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.

Conservation

Charitable contribution to promote, recordkeeping requirement, Qualified Conservation Contribution
Qualified contribution, Qualified Conservation Contribution

Constructive receipt of income, Constructive receipt., Payment to an agent., Constructive receipt.

Contributions, Gift To Reduce Debt Held by the Public, Campaign contributions., Contributions, , Contributions to Nonqualified Organizations, How To Report

(see also Campaign contributions)
(see also Charitable contributions)
Nontaxable combat pay, 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.

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,

Cosmetics

Not deductible as medical expense,

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, , 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.
Filing requirements (Table 1-3), Figuring tax.

CPAs (see Accountants)

Credit card payment of taxes

Estimated tax, How To Pay Estimated Tax, Pay Electronically

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, E-file and pay by credit card., Credit card.

Convenience fee of service providers, Credit card.
Installment agreements, Installment Agreement

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 prior year minimum tax:

Refundable, Refundable 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.

Nontaxable payments, Nontaxable payments.

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 credit (see Alternative motor vehicle credit)
Capital gains, undistributed, credit for tax on, Undistributed capital gains of mutual funds and REITs., Credit for Tax on Undistributed Capital Gain
Changing claim, Amended Returns and Claims for Refund
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 (see Earned income credit)
Education (see Education credits)
Empowerment zone and renewal community employment credit, Credits.
Excess withholding of social security and railroad retirement tax (see Excess withholding credit)
For the disabled, Credit for the Elderly or the Disabled
For the elderly, Credit for the Elderly or the Disabled
Foreign tax (see Foreign tax credit)
Gulf tax credit bonds (see Credit to holders of tax credit bonds)
Health coverage tax (see Health coverage tax credit)
Hope scholarship, Special Rules
Lifetime learning (see Lifetime learning credit)
Mortgage interest (see Mortgage interest credit)
Nonfundable credits, Nonrefundable Credits
Other than those on Form 1040A, Form 1040 to be used, You must use Form 1040 if any of the following apply.
Prior year minimum tax (AMT), nonrefundable, Nonrefundable Credit for Prior Year Minimum Tax
Prior year minimum tax (AMT), refundable, Refundable Credit for Prior Year Minimum Tax
Recovery rebate, Recovery Rebate Credit
Refundable credits, Refundable Credits
Residential energy credits (see Residential energy credit)
Retirement savings contribution (see Retirement savings contribution credit)

Credits:

First-time homebuyer, First-Time Homebuyer Credit

Cremation

Not deductible as medical expense,

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., Spouse died during the year.

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, What's New, Your Own Exemption, Phaseout of Exemptions, 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

Business expenses (see Business expenses)

Casualty losses, Certain Casualty and Theft Losses (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.

Estate, Excess Deductions of an Estate

Fee-basis government officials, Special Rules

Interest (see Interest payments)

Investment expenses, Investment expenses.

IRA contributions (see Individual retirement arrangements (IRAs))

Itemizing (see Itemized deductions)

Jury duty pay you gave to your employer, You can use Form 1040A if all of the following apply.

Long-term care insurance contracts,

Medical expenses (see Medical and dental expenses)

Mortgage interest (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.

Penalty on early withdrawal of savings, You can use Form 1040A if all of the following apply.

Performing artists' expenses, Expenses of certain performing artists.

Prepaid insurance premiums, Prepaid insurance premiums.

Prescription medicines,

Rental expenses, When to deduct., Property Not Used as a Home

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,

Student loan interest deduction (see Student loans)

Theft loss, Certain Casualty and Theft Losses

Transportation expenses (see Travel and transportation expenses)

Union dues (see Labor unions)

Work-related education, What Expenses Can Be Deducted

Deductions:

Educator expenses, Educator Expenses
Tuition and fees (see Tuition)

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, Reminders, Private delivery services.

Business-related travel expense, Tax home different from family home.

Demutualization of life insurance companies, Demutualization of life insurance companies.

Dental expenses (see Medical and dental expenses)

Dentures

Deductibility as medical expense,

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

Dependent's education expenses, claiming

Education credit, Who Can Claim a Dependent's Expenses, Tuition reduction.

Dependents, Who Should File, You can use Form 1040A if all of the following apply., Exception for adopted child.

(see also Child tax credit)

Birth of, Death or birth.

Born and died within year, Exception., Born and died in 2008.

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, Multiple support agreement.

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

Medical and dental expenses of, Dependent

Qualifying child, Qualifying Child, Qualifying Child

Qualifying relative, Qualifying Relative, Qualifying Child

Social security number, Dependent's social security number., Phaseout of Exemptions

Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN)., Taxpayer identification numbers for aliens.
Alien dependents, Born and died in 2008.

Standard deduction for, Standard Deduction for Dependents

Travel expenses for, Travel expenses for another individual.

Dependents not allowed to claim dependents, Dependent Taxpayer Test

Dependents:

Tuition deduction for, Who Can Claim a Dependent's Expenses

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.

Alternative minimum tax and accelerated depreciation, Alternative minimum tax.

Cars, Depreciation and section 179 deductions.

Cell phone, Depreciation on Computers or Cell Phones

Change of use of property, Basis for depreciation.

Computer, Depreciation on Computers or Cell Phones

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, Gain from disposition., 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.

Diagnostic medical tests, What's New

Diaper service,

Direct deposit of refunds, Refunds

Directors' fees, Corporate director.

Disabilities, persons with, Qualifying Person Test, Physically or mentally not able to care for oneself.

Accrued leave payment, Accrued leave payment.

Armed forces, Disability.

Blind (see Blind persons)

Cafeteria plans, Cafeteria plans.

Credit for, Credit for the Elderly or the Disabled (see Elderly or disabled, credit for)

Dependent who is disabled, deduction for care expenses, Disabled Dependent Care Expenses

Guide dogs, deductible as medical expense,

Impairment-related work expenses of, Impairment-Related Work Expenses, Impairment-related work expenses of disabled employees.

Work-related education, Impairment-Related Work Expenses

Income, Disability Pensions

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, How to report.

Retirement, pensions, and profit-sharing plans, Disability income., Retirement and profit-sharing plans.

Signing of return by court-appointed representative, Unable to sign.

Social security and railroad retirement benefits, deductions for, Disability payments.

Special school or home for, deductibility of medical expense,

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 loss, standard deduction increased by, Higher Standard Deduction for Net Disaster Loss

Disaster relief, Terrorist attack or military action., Disability pensions., 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, The 1099 Series

(see also Original issue discount (OID))
Capital gain or loss, Discounted Debt Instruments

Discounts

Employee discounts, effect on basis, Bargain purchases.

Distributions, The 1099 Series, Eligible rollover distributions.

(see also Dividends)

(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 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

Distributions:

Qualified charitable, Qualified charitable distributions.

District of Columbia

First-time homebuyer credit, Decreases to basis.

Dividends, Dividends and Other Corporate 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

Form 1040A, use of, You can use Form 1040A if all of the following apply.

Form 1099-DIV (see Form 1099-DIV)

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.

Divorced parents, special rule, Special rule for divorced or separated parents.

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, 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,

Drugs

As medical expenses

Over-the-counter drugs, not deductible,
Prescription medicines, deductibility,

Dry cleaning

Business-related travel expense, Tax home different from family home., 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, Keeping Up a Home, Personal Use of Dwelling Unit (Including Vacation Home), Dwelling Unit Used as Home, Examples, How To Divide Expenses

(see also Home)
(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, Electronically filed returns.

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

2008 changes, What's New for 2008

Advance, Reminders, You can use Form 1040EZ if all of the following apply.

Filing requirements (Table 1-3), Figuring tax.

Amount of earned income, What's New for 2008

Considered unmarried, Earned income credit.

Disability benefits, Disability Benefits

Disability insurance payments, Disability Benefits

Filing claim, Who Should File

Foster child, Foster child.

Investment income, limit on, What's New for 2008

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 Test 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.

Economic stimulus payment, Credit reduced or eliminated by economic stimulus payment.

Education

Savings bond program, Education Savings Bond Program

Education credits, What's New for 2008, You can use Form 1040A if all of the following apply., Education Credits, What's New

(see also Hope credit; Lifetime learning credit)

Academic period, Academic period.

Dependent's education expenses, claiming, Who Can Claim a Dependent's Expenses, Tuition reduction.

Eligible educational institution, Eligible educational institution.

Expenses, qualified education, What Expenses Qualify, Comprehensive or bundled fees.

General requirements, Who Can Claim a Credit

Income limits, Effect of the Amount of Your Income on the Amount of Your Credit

Married filing separately, Special Rules, Who Cannot Claim a Credit

Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI).

Phaseout of credit, Effect of the Amount of Your Income on the Amount of Your Credit

Qualified education expenses, What Expenses Qualify, Comprehensive or bundled fees.

Recapture of, You can use Form 1040A if all of the following apply.

Filing requirements (Table 1-3), Figuring tax.
Timing of, When Must the Credit Be Repaid (Recaptured)

Refund of expenses, Refunds.

Tuition deduction and, No Double Benefit Allowed

Who cannot claim, Who Cannot Claim a Credit

Education expenses

Employer-provided (see Educational assistance)
Tuition (see Qualified tuition programs)
Work-related education, deduction of expenses, Cruises and conventions.

Education expenses:, Tuition and Fees Deduction

(see also Tuition)
Teacher's out-of-pocket expenses, Educator Expenses

Educational assistance

Employer-provided, Educational Assistance
Scholarships (see Scholarships and fellowships)
Tuition (see Qualified tuition programs)

Educational assistance:, Tuition and Fees Deduction

(see also Tuition)

Employer-provided:

Tuition deduction, effect on, Tax-free educational assistance.

Educational institution (see Eligible educational institution)

Educational organizations

As related party in transactions, Losses on sales or trades of property.

Charitable contributions to, Types of Qualified Organizations, Examples.,

50% limit on deduction, 50% limit organizations.

Educator expenses, Educator Expenses over Limit

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, Illustrated Example

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,

Electric cars

Credit, Car Expenses

Credits

Filing requirements (Table 1-3), Figuring tax.

Electronic filing (see E-file )

Electronic payment options, Reminders, Credit card.

Credit card, Credit card., How To Pay Estimated Tax
Electronic Federal Tax Payment System (EFTPS), Electronic Federal Tax Payment System (EFTPS)., How To Pay Estimated Tax
Electronic funds withdrawal, Electronic funds withdrawal., Reminders, How To Pay Estimated Tax, Pay Electronically

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.
Student loan interest deduction, Eligible educational institution.

Eligible educational institution:

Foreign schools, Eligible educational institution.
Tuition and fees deduction, Eligible educational institution.

Eligible student

Hope credit, Who Is an Eligible Student
Lifetime learning credit, Who Is an Eligible Student
Student loan interest deduction, Eligible student.

Eligible student:

Tuition and fees deduction, Who Is an Eligible Student

Embezzlement

Losses due to, Theft
Reporting embezzled funds, Illegal activities.

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, Taxable Fringe Benefits, Fringe Benefits, De Minimis (Minimal) Benefits

(see also specific type of benefit (e.g., Health insurance, Life insurance, etc.) )
(see also Fringe benefits)

Employee business expenses, Car Expenses and Other Employee Business Expenses, Illustrated Example

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, Expense allowances., Returning Excess Reimbursements

Travel (see Travel and transportation expenses)

Work-related education, Tax Benefits for Work-Related Education, Employees

Employee expenses

Cell phone, Depreciation on Computers or Cell Phones
Home computer, Depreciation on Computers or Cell Phones, Depreciation on Home Computer
Miscellaneous, Unreimbursed Employee Expenses (Line 21)

Employees, 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

(see also 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)
Vehicles provided by, Employer-Provided Vehicles
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.

Employment taxes, Reminders, Household services., Employment Taxes for Household Employers

(see also Social security and Medicare taxes)

FICA withholding, Introduction, Determining Amount of Tax Withheld Using Form W-4, Getting the Right Amount of Tax Withheld, Rules Your Employer Must Follow, Backup Withholding, Credit for Withholding and Estimated Tax, Withholding

(see also Withholding)

Employment:

Taxes

Tip income, Why report tips to your employer?

Empowerment zone, Credits.

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

Address label, correction of, Correcting the label.
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.
Form W-2c for corrected wage and tax statement, Form Not Correct
Refunds, Interest on erroneous refund.

Escrow

Taxes placed in, when deductible, Taxes placed in escrow.

Estate beneficiaries, Inherited Property, Inherited property.

(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 tax, Tax Withholding and Estimated Tax, IRS can figure the penalty for you.

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, Estimated Tax

Definition, Introduction

Divorced taxpayers, Divorced Taxpayers

Electronic funds withdrawal, Reminders, How To Pay Estimated Tax, Pay Electronically

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, How To Pay Estimated Tax, 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, Penalty for underpayment of estimated tax.

IRS computation of, Form 2210, IRS can figure the penalty for you.

Pension payments, Withholding and estimated tax.

Safe harbor for higher income individuals, Reminders

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, Expense allowances., Returning Excess Reimbursements

Medical expenses, Excess reimbursement.

Excess reimbursement flowchart (Figure 21-A), Reimbursement in a later year.

Excess withholding credit, What's New, 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?, Results of failed conversions and failed rollovers.

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.
Holocaust victims restitution, Holocaust victims restitution.
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 amount

2008 changes, What's New for 2008

Exemption from foreign tax credit limit, Exception.

Exemptions

Dependents, Exemptions for Dependents, Multiple support agreement.
From withholding, Exemption From Withholding
Personal (see Personal exemption)
Phaseout, Special Rules, What's New, Phaseout of Exemptions
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,

Eyeglasses

As medical expense,

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 Dependents)
(see also Related party transactions)
Adoption credit (see Adoption)
Care credit (see Child and dependent care credit)
Standard meal allowance not allowed if related to employer, Related to employer.

Farming

Activity not for profit, Activity not for profit.
Canceled debt, treatment of, Excluded debt.
Patronage dividends, Patronage dividends.

Farmworkers

Estimated tax, Special rules for farmers, fishermen, and higher income taxpayers.
Withholding, Farmworkers.

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,
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., Comprehensive or bundled fees.

Fellowships (see Scholarships and fellowships)

Fertility enhancement procedures

Deductibility as medical expense,

FICA withholding, Form W-2., Tax Withholding and Estimated Tax, Introduction, Determining Amount of Tax Withheld Using Form W-4, Getting the Right Amount of Tax Withheld, Rules Your Employer Must Follow, Backup Withholding, Credit for Withholding and Estimated Tax, Withholding, 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 Residents Living Outside the United States

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 liability.

(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, What's New, 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 Set Up?

(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-Time Homebuyer Credit

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.,

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 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
Sale of foreign property, Reminder

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, Certain foreign charitable organizations., , 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

1040, Form 1040., Form 1040 Line Entries

Address label, Peel-Off Address Label
Adoption expenses, How to take the credit.
Alaska Permanent Fund dividends, Alaska Permanent Fund dividends.
Alien taxpayer identification numbers, Born and died in 2008.
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.
Check mailed with, Check or money order.
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, How to report.
Dividends, How To Report Dividend Income, Form 1040.
Excess withholding credit, How to take the credit.
FECA benefits, Railroad sick pay.
First-time homebuyer credit, How to take the credit.
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 and Medicare taxes on tips not reported to your employer.
Reporting uncollected taxes on tips, Reporting uncollected social security and Medicare taxes on tips.
Schedule A:, Mortgage interest deduction, Reduced home mortgage interest deduction.
Social security benefits, reporting on, Reporting on Form 1040.
Social security numbers, Phaseout of Exemptions
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 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 Capital Gains and Losses, Capital gain distributions only.
Child's capital gain distributions, Child's capital gain distributions.
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., 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.

1040-V

Payment voucher, Check or money order.

1040A, Form 1040A., Form 1040A Line Entries

Address label, Peel-Off Address Label
Adoption expenses, How to take the credit.
Alaska Permanent Fund dividends, Alaska Permanent Fund dividends.
Alien taxpayer identification numbers, Born and died in 2008.
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, How to report.
Dividend income reporting, Form 1040A.
Dividends, How To Report Dividend Income
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.
Social security numbers, Phaseout of Exemptions
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.

1040A, Schedule 1

Dividends, Form 1040A.

1040EZ, Form 1040EZ Line Entries

Address label, Peel-Off Address Label
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
Check mailed with, Check or money order.
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 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-E, How Do You Figure the Deduction

1098-T, Comprehensive or bundled fees., Form 1098-T., Form 1098-T.

1099

Taxable income report, Form 1099., Reminder

1099-A

Acquisition or abandonment of secured property, Form 1099-A and Form 1099-C.

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., Form 1099-A and 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.

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 and Medicare taxes on tips not reported to your employer.

4361, Self-employed persons and statutory employees.

4506

Copy of tax return request, Copies of returns.

4506-T

Tax return transcript request, Transcript of tax return.

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.

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

8453

Address label, Peel-Off Address Label

8453-OL

Address label, Peel-Off Address Label

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 investment income of certain children.

Certain children with more than $1,800 of investment income, Tax on investment income of certain children., Tax for Certain Children Who Have Investment Income of More Than $1,800,
Form 1040A may be used when filing, You can use Form 1040A if all of the following apply.
Net investment income, Step 1. Figuring the Child's Net Investment 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.
Sample completed form, Illustrated Example

8801

Alternative minimum tax, How to take the credit.

8812

Additional child tax credit, How to claim the additional child tax credit.

8814, Tax on investment 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 investment income of certain children., Investment income of child reported on parent's return.
Reduced deductions or credits, Reduced deductions or credits.
Sample form, Illustrated Example

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 liability.

8862, If Improper Claim Made in Prior Year

8863, Claiming the Credit, Claiming the Credit

8874

New markets credit, filing requirements (Table 1-3), Figuring tax.

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

8901

Information on Qualifying Children Who Are Not Dependents, Qualifying Child

8910

Alternative motor vehicle credit, How to take the credit., How to take the credit.

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, Introduction

RRB-1099

Railroad retirement benefits, Introduction

SS-5, Getting an SSN.

Social security number request, No social security number., No SSN.

SSA-1042S

Social security benefits for nonresident aliens, Introduction

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
Recordkeeping, What Records Should I Keep?
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-5, Advance Earned Income Credit, How To Get Advance Payments for 2009

W-7

Individual taxpayer identification number request, Born and died in 2008.

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

Reporting sale of home, Reporting the Sale

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 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

Reporting sale of home, Reporting the Sale

Form 1040-ES

Estimated tax, How To Figure Estimated Tax, Pay by Check or Money Order Using the Estimated Tax Payment Voucher

Form 1040-ES(NR)

Estimated tax for nonresident aliens, Aliens.

Form 1040A

Estimated tax payments, Estimated Tax
Overpayment offset against next year's tax, Credit an Overpayment

Form 1099-B

Barter income, The 1099 Series

Form 1099-C

Cancellation of Debt, The 1099 Series

Form 1099-DIV

Dividend income statement, The 1099 Series

Form 1099-G

Government payments, The 1099 Series

Form 1099-INT

Interest income statement, The 1099 Series

Form 1099-MISC

Miscellaneous income, The 1099 Series
Withheld state and local taxes, Withheld taxes.

Form 1099-OID

Original issue discount, from issuer or broker, The 1099 Series

Form 1099-Q

Payments from Qualified Education Programs, The 1099 Series

Form 1099-R

Retirement plan distributions, The 1099 Series
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 2210

Underpayment of estimated tax, IRS can figure the penalty for you.

Form 8332

Release of exemption to noncustodial parent, Written declaration.

Form 8814, Illustrated Example

Form RRB-1099

Railroad retirement benefits, The 1099 Series

Form SSA-1099

Social security benefits, The 1099 Series

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., Withholding, 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
Filling out form and worksheets, Completing Form W-4 and Worksheets

Form W-4P

Pensions and annuities withholding certificate, More information.

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

Taxable income report, Backup Withholding, The 1099 Series

Form:

1040:

Educator expenses, How the deduction is claimed.

1040A:

Educator expenses, How the deduction is claimed.

1098-C

Contributions of Motor Vehicles, Boats, and Airplanes, Form 1098-C.

8912:

Credit to Holders of Tax Credit Bonds, How to take the credit.

Forms, What's New

(see also Tax returns)

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 child, Foster child., Foster child., Foster care payments and expenses.

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, , Contributions From Which You Benefit

Fraud

Losses due to, Theft
Penalties, Fraud., Penalties
Reporting anonymously to IRS, Reminders

Free tax services, How To Get Tax Help

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
Employer-provided vehicles, Employer-Provided Vehicles
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 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,

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 Capital 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

Form 1040, Form W-2G.
Withholding, Gambling Winnings, Form W-2G

Gaming Industry Tip Compliance Agreement Program, Tip Rate Determination and Education Program

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, What's New, General sales taxes., General Sales Taxes, , 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.,

Glasses

As medical expense,

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)
Tuition deduction (see Tuition)

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,

H

H.R. 10 plans, Qualified plans for self-employed individuals.

Handicapped persons (see Disabilities, persons with)

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.

Cost of keeping up home, Keeping Up a Home

Filing requirements (Table 1-1), How to file.

How to file, How to file.

Qualifying person, Head of Household

Qualifying person to file as, Qualifying Person

Summary (Table 2-1), Nonresident alien spouse.

Qualifying surviving spouse with dependent child, Qualifying Widow(er) With Dependent Child

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,

Premiums

Credit for workers displaced by foreign trade or receiving pension from PBGC, Reminders
Deductible as medical expense,
Self-employed persons, deductible expenses, Health Insurance Costs for Self-Employed Persons

Reimbursement, Insurance Reimbursement

Health insurance premiums, Medical insurance premiums.

Health savings account,

Health Spa, Health Spa Expenses

Hearing aids

As medical expense,

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

Holiday gifts, Holiday gifts.

Holiday, deadline falling on, Saturday, Sunday, holiday rule.

Holocaust victims restitution, Holocaust victims restitution.

Home, Personal Use of Dwelling Unit (Including Vacation Home), Dwelling Unit Used as Home, Examples, How To Divide Expenses, 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,
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.

Homebuyer credit, First-Time Homebuyer Credit

Homeowners' associations

Charges, Homeowners' association charges.
Charitable contributions to, , Contributions to Nonqualified Organizations

Homeworkers

Deduction of expenses, Statutory employees.

Hope credit, Information for Only the Hope Credit

Claiming the credit, Claiming the Credit
Eligible student, Who Is an Eligible Student
Figuring the credit, Figuring the Credit
Married filing separately, Special Rules, Who Cannot Claim a Credit
Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI).
Tuition deduction and, No Double Benefit Allowed

Hope credit:

Tuition deduction and, Who Cannot Claim the Deduction

Hospitals

Charitable contributions to nonprofits, Examples.,

50% limit on deduction, 50% limit organizations.

Meals and lodging provided for patients, deductibility,

Payments for services for specific patient, not deductible as charitable contributions, Contributions to Individuals

Services fees, deductibility of medical expense,

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), Dwelling Unit Used as Home, Examples, How To Divide Expenses

(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.

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
Investment income, Investment income defined.
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

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, Indefinite absence.

Independent contractors

Homeworkers, deduction of expenses, Statutory employees.

Indians

Employment credit, recapture of

Filing requirements (Table 1-3), Figuring tax.

Fishing rights, Indian fishing rights.

Taxes collected by tribal governments, deduction of, Indian tribal government.

Individual retirement arrangements (IRAs), 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 59½ for distribution, Age 59½ rule.

Exception to rule, Exceptions.

Age 70½

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, What's New for 2008, Deduction phaseout.

Definition of, Traditional IRAs, What Is a Traditional IRA?

Distributions

At age 59½, 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, What's New for 2009, Covered by an employer retirement plan., Limit If Covered by Employer Plan

Establishing account, Who Can Set Up a Traditional IRA?

Time of, When and How Can a Traditional IRA Be Set Up?
Where to set up account, When and How Can a Traditional IRA Be Set Up?

Excess contributions, Excess Contributions

Forms to use

Form 1099-R for reporting distributions, The 1099 Series, 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

Married couples (see this heading: Spousal IRAs) (see this heading: 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.
Filing requirements (Table 1-3), Figuring tax.
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

Self-employed persons, Self-employment income.

Spousal IRAs, Reminders, Spousal IRA limit., Spousal IRA., If your spouse is covered.

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 numbers (ITINs), Individual taxpayer identification number (ITIN)., Born and died in 2008.

Individual taxpayers (see Single taxpayers)

Information returns, Form W-2., Form 1099., Form W-2., Backup Withholding, Withholding, 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.

(see also Estate beneficiaries)
Adjusted basis for, Inherited Property
Holding period, determination of, Inherited property.
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 liability.
Joint returns, Relief from joint liability.

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,

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.

Form 1099-R to report benefits, The 1099 Series

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.

Withholding against benefits, Form W-2.

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

Credit for workers displaced by foreign trade or receiving pension from PBGC, Reminders
Deductible as medical expense,
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,

Alimony, Life insurance premiums.

Medical, Medical insurance premiums.

Paid in advance, Prepaid insurance premiums.

Rental expenses, deduction of premiums paid in advance, Insurance premiums paid in advance.

Insurance premiums:

Public safety officers, Retired public safety officers.

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., The 1099 Series

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 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.,
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.
Underpayment penalties, computation by, IRS can figure the penalty for you.

International employment (see Foreign employment)

International organizations, employees of, Employees of international organizations or foreign governments.

Internet

Electronic filing over (see E-file )
Standard meal allowance rates, Amount of standard meal allowance.

Inventory, retail, Capital Assets and Noncapital Assets

Investment income:

Children, Tax on investment income of certain children., Tax on investment 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))

Israel

Contributions to charitable organizations in, Certain foreign charitable organizations., Contributions to Nonqualified Organizations

Itemized deductions

Adjusted gross income limiting, What's New, Reminder

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.

Limits on, Special Rules, Limit on Itemized Deductions

Charitable donations, deduction for, Reminders

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, Taxable Fringe Benefits, 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

Investment income of certain children, Which Parent's Return To Use

Joint return test, Joint Return Test

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 during the year.
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 liability.
Nonresident or dual-status alien spouse, Nonresident alien or dual-status alien.
Pensions or annuities, Joint return.
Personal exemption, Joint return.
Responsibility for, Reminders, 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)

Kidnapped children, Kidnapped child.

Losses due to ransom, Theft
Qualifying child, Kidnapped child.
Qualifying relative, Kidnapped child.

L

Labels, Peel-Off Address Label

Address correction, Correcting the label.
Social security number to be written on, Reminders

Labor unions

Collective bargaining agreements, Union agreements.
Contributions to, no charitable deduction for,
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, Tax home different from family home., 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,

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,

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,

Lifetime learning credit

Claiming the credit, Claiming the Credit
Eligible student, Who Is an Eligible Student
Figuring the credit, Figuring the Credit, Form 1098-T.
Married filing separately, Special Rules, Who Cannot Claim a Credit
Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI).
Tuition deduction and, No Double Benefit Allowed

Lifetime learning credit:

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 credit., Limit on credit.

Limit on itemized deduction

2008 changes, What's New for 2008

Limits

Itemized deductions, Limit on Itemized Deductions
Miscellaneous deductions, Deductions Subject to the 2% Limit

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, , 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,
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 (see Capital gains or losses)

Casualty, Nonbusiness Casualty and Theft Losses, Casualty, Certain Casualty and Theft Losses, Certain Casualty and Theft Losses

(see also Casualty losses)

Gambling (see Gambling winnings and losses)

Theft, Nonbusiness Casualty and Theft Losses, Theft, Certain Casualty and Theft Losses, Certain Casualty and Theft Losses

(see also Theft losses)

Losses:

Records of, Proof of Loss

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, , 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), Tax home different from family home., 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.

MACRS (Modified Accelerated Cost Recovery System)

Rental property

Alternative minimum tax, Alternative minimum tax.

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 dependents, filing joint return, Joint Return Test

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

Gross income filing requirements (Table 1-1), How to file.

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.

Married filing separately:

Tuition deduction and, Tuition and Fees Deduction, Who Cannot Claim the Deduction

Married taxpayers, Reminders, 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., Spouse died during the year.

(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.

Estimated tax, Married taxpayers., 2008 separate returns and 2009 joint return.

Filing status, Introduction, Filing status., Married persons.

Form 1040EZ, use of, You can use Form 1040EZ if all of the following apply.

Gross income filing requirements (Table 1-1), How to file.

IRAs, Spousal IRA limit., 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.

Married taxpayers:

Educator expenses, Educator Expenses

Mass transit passes, employer-provided, Transit pass.

Maternity clothes

Not deductible as medical expense,

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, Tax home different from family home., Meals and Incidental Expenses

Form 2106 or 2106-EZ, how to fill out, Meal and entertainment expenses., 1. Limit on meals and entertainment.

Lodging, Tax home different from family home., 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?

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?

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,

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,

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., How to report., Disability pensions.

(see also Disabilities, persons with)
(see also Elderly or disabled, credit for)
Signing of return by court-appointed representative, Unable to sign.

Metals, precious (see Gold and silver)

Mexico

Contributions to charitable organizations in, Certain foreign charitable organizations., Contributions to Nonqualified Organizations
Resident of, Citizen or Resident Test, Child in Canada or Mexico.

Midwestern disaster area students, Students in Midwestern disaster areas., Students in Midwestern disaster areas.

Midwestern disaster areas, Age Test, Do Not Include in Total Support, What's New, What's New, Students in Midwestern disaster areas., What's New, Student defined.

Mileage deduction for work-related education, What's New

Mileage rates, What's New (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)

Child tax credit limits, Modified AGI.

Education credits, Modified adjusted gross income (MAGI).

Hope credit, Modified adjusted gross income (MAGI).

Lifetime learning credit, Modified adjusted gross income (MAGI).

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

Money orders

Payment of tax, Check or money order.
Penalty if not honored, Payment not honored.

More information (see Tax help)

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.
Definition, Mortgage Insurance Premiums
Form 1098 reporting, Mortgage insurance premiums.
Limit on deduction, Limit on deduction.
Schedule A (Form 1040) to deduct, Home mortgage interest and points.

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., Mortgage assistance payments.

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., 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.

Moving expenses

Standard mileage rates, What's New for 2008

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.

Nanny tax (see Domestic help)

National Housing Act

Mortgage assistance, Mortgage assistance payments., Mortgage assistance payments.

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., Form 1040A.

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.

Waiver of alien status, Waiver of alien status.

Nonresident aliens:

Tuition deduction and, Who Cannot Claim the Deduction

Nontaxable payments

Credit for the elderly or the disabled, Step 2. Total Certain Nontaxable Pensions and Benefits

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,
For healthy baby, not deductible as medical expense,
Wages for, deductibility as medical expense,

Nursing homes

Insurance for care in (see Long-term care insurance contracts)
Meals and lodging, deductible as medical expense, Nursing home.

Nutrition Program for the Elderly, Nutrition Program for the Elderly.

Nutritional supplements

Not deductible as medical expense,

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.

OID (see Original issue discount (OID))

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

Online Payment Agreement application, Online payment agreement (OPA) application.

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,

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.
Form 1099-OID, The 1099 Series

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,

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,

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., Special rule for divorced or separated parents.

Divorced parents, Applying Rule 9 to divorced or separated parents.

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, Exception for real estate professionals.
Investment interest and, Investment Interest
Rental property, Limits on Rental Losses, 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 tax, Reminders, Amount you owe., Amount You Owe, Installment Agreement, Tax paid.

By check or money order, Reminders, Check or money order., How To Pay Estimated Tax

By credit card, Reminders, E-file and pay by credit card., Credit card.

By electronic means, Credit card.

Credit card, Credit card., How To Pay Estimated Tax
Electronic Federal Tax Payment System (EFTPS), Electronic Federal Tax Payment System (EFTPS)., How To Pay Estimated Tax
Funds withdrawal, Electronic funds withdrawal., Reminders, How To Pay Estimated Tax

Delivery services, Reminders, Private delivery services.

Estimated tax, Estimated tax payments., How To Pay Estimated Tax

Installment agreements (see Installment agreements)

Late payment penalties, Paying tax late.

Payable to "United States Treasury", Reminders

Vouchers, How To Pay Estimated Tax, Pay by Check or Money Order Using the Estimated Tax Payment Voucher

Payments, Payments., Payments., Payments., Payments.

Disaster relief, Disaster relief payments.

Payroll deductions, Taxes and Fees You Cannot Deduct, Payroll deductions., Payroll deductions.

Withholding, Tax Withholding and Estimated Tax

(see also Withholding)

Payroll taxes, Tax Withholding and Estimated Tax, Social security and Medicare taxes paid by employer.

(see also Social security and Medicare taxes)
(see also Withholding)

Peace Corps allowances, Peace Corps.

Pell grants:

Tuition deduction, effect on, Tax-free educational assistance.

Penalties

Accuracy-related, Accuracy-related penalty.

Alimony deduction, failure to provide social security number of recipient, How To Report Alimony Received

Backup withholding, Penalties.

Check not honored, Payment not honored.

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) (see this heading: Underpayment of estimated tax)

Failure to include social security number, Penalty for not providing social security number., Failure to supply social security number.

Failure to pay tax, Paying tax late.

Failure to provide social security number or TIN

Alimony deduction, How To Deduct Alimony Paid
Home seller and purchaser, Home mortgage interest and points.
To dividend payers, Social security number (SSN).

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, 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, 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
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, Waiver.

Disability pensions, Disability income.

Credit for, Credit for the elderly or the disabled.

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

Elderly persons, credit for, Credit for the elderly or the disabled.

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 an employer's plan into a Roth IRA.
Situations in which no coverage, Situations in Which You Are Not Covered

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.

Form 1099-R, The 1099 Series

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 70½, 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.
Standard meal allowance, Amount of standard meal allowance.

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, Personal Exemptions and Dependents, Your Own Exemption, Taxpayer identification numbers for aliens.

Joint return, Joint return.
Limits, Special Rules
Phaseout, Special Rules, What's New, Phaseout of Exemptions
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,

Physician certification, Permanent and total disability.

Physician's statement, Physician's statement.

Veterans, Veterans.

Place for filing, What's New, 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,

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

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,

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,

Presidential Election Campaign Fund, Presidential Election Campaign Fund

Presidentially declared disasters (see Disaster relief)

Prevention of cruelty to children or animals organizations

Charitable contributions, Types of Qualified Organizations

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, Reminders, Private delivery services.

Private schools

Charitable deduction for tuition, Contributions From Which You Benefit

Prizes and awards, Supplemental Wages, 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

Form 1099-R, The 1099 Series
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.

(see also Real estate)
Found, Found property.
Stolen, Stolen property.

Prostheses

Deductibility of medical expense,

Protective clothing, Protective clothing.

Psychiatric care

Specially equipped medical centers, deductibility of expense,

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.

Publication 78,

List of qualified organizations for charitable contributions, Organizations That Qualify To Receive Deductible Contributions

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

Education credits, What Expenses Qualify, Comprehensive or bundled fees.
Work-related education, business deduction, What Expenses Can Be Deducted, Amounts that do not reduce qualifying work-related education expenses.

Qualified Education Programs, Payments from

Form 1099-Q, The 1099 Series

Qualified individuals

Under age 65 and retired on permanent and total disability, Under Age 65

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.
Filing requirements (Table 1-3), Figuring tax.

Qualifying child, Qualifying Child

Qualifying person

Child and dependent care credit, Qualifying Person Test

Qualifying relative, Qualifying Relative

R

Raffles, Lotteries and raffles.

No charitable deduction for tickets, , 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., What's New

(see also Excess withholding credit)

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-1099, The 1099 Series, 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 retirement tax (RRTA), What's New

(see also Excess withholding credit)

Railroad Unemployment Insurance Act, Railroad sick pay.

Real estate, Personal Use of Dwelling Unit (Including Vacation Home), Dwelling Unit Used as Home, Examples, How To Divide Expenses, 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).

Real estate taxes, standard deduction increased by, Higher Standard Deduction for Real Estate Taxes

Rebates (see Refunds)

Recapture

Alimony, Recapture Rule

Reporting on Form 1040, Including the recapture in income.

Alternative motor vehicle credit, Recapture of credit.

Credits, You can use Form 1040A if all of the following apply.

Filing requirements (Table 1-3), Figuring tax.

New markets credit, filing requirements (Table 1-3), Figuring tax.

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
General requirements, Introduction
Sale of home, Adjusted Basis
Savings bonds used for education, Education Savings Bond Program

Recordkeeping requirements, What Records Should I Keep?

Business travel expenses, What Travel Expenses Are Deductible?, Recordkeeping

Copies of returns, Copies of returns.

Destroyed records, Destroyed records.

Documentary evidence, Documentary evidence.

Electronic records of tips, Electronic tip record.

Form W-2, What Records Should I Keep?

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

Tip income, Introduction

Travel expenses, What Travel Expenses Are Deductible?, Recordkeeping

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.

Recovery rebate credit, Recovery Rebate Credit

Red Cross

Blood donations not deductible, , Value of Time or Services
Charitable contributions to, Examples.,

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.

Refund of expenses (see name of benefit)

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)

Refunds:

Tuition refunds, 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, Expense allowances., Allowances and reimbursements., Employee's reimbursed expenses.

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, Expense allowances., 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

Relative, qualifying, Qualifying Relative

Relief fund contributions, Relief Fund Contributions

Relief funds, Disaster relief.

(see also Disaster relief)

Religious organizations, Ministers., Clergy, Pension., Examples., , Conventions.

(see also Churches, temples, etc.)

(see also Clergy)

Charitable contributions to, Types of Qualified Organizations, Examples.,

50% limit on deduction, 50% limit organizations.
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, Payment for canceling a lease.

Capitalized costs, 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., Property Not Used as a Home

Losses that exceed passive income, Limits on Rental Losses, Limits on passive activity deductions and credits.

Depreciation, Depreciation., Depreciation

(see also Depreciation)

Dwelling unit not used as home, Property Not Used as a Home

Dwelling unit used as home, Dwelling Unit Used as Home

Capital gains exclusion, Business Use or Rental of Home
Computation of income and expenses, Property Used as a Home
Days used for repairs and maintenance, Days Used for Repairs and Maintenance
Determining if used as home, Examples
Division of expenses, How To Divide Expenses
Donation of use of property, Donation of use of property.
Figuring days of personal use, What Is a Day of Personal Use
Limit for rental losses, Property used as a home.
Main home determination, Main home.
Rented for 15 days or more, Rented 15 days or more.
Rented for fewer than 15 days, Rental of property also used as a home., Exception for minimal rental use., Rented fewer than 15 days.
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., Losses From Rental Real Estate Activities

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 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, Tax return preparation.

Tax shelters and at-risk rules, At-Risk Rules

Time to report, When to report.

Travel expenses associated with management and maintenance, Travel expenses., Local transportation 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

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.

Requests for information from IRS, Copies of returns.

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

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 social security number.
Spouse treated as, Choice to treat spouse as resident.

Residential energy credits, Residential Energy Efficient Property Credit

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.
Withholding, Military retirees.

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, 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, Waiver.

Disability pensions, Disability income.

Credit for, Credit for the elderly or the disabled.

Early distributions

Exceptions to tax on, Exceptions to tax., Additional exceptions for qualified retirement plans.
Tax on, Special Additional Taxes, Tax on Early Distributions

Elderly persons, credit for, Credit for the elderly or the disabled.

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 an employer's plan into a Roth IRA.
Situations in which no coverage, Situations in Which You Are Not Covered

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.

Form 1099-R, The 1099 Series

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 70½, 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

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.

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.

Rollovers:

Roth IRAs, Rollovers to Roth IRAs.

Roth IRAs, Roth IRAs, Rollover From a Roth IRA, More information.

(see also Rollovers)

Age

Distributions after age 59½, 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 Set Up?

Excess contributions, What if You Contribute Too Much?

Failed conversions and recharacterizations, Recharacterizations, Failed Conversions and Rollovers

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, Results of failed conversions and failed rollovers.

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?

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

RRTA tax, What's New

(see also Excess withholding credit)

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, Exception for 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, Reminders

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
Deductibility of, General Sales Taxes
General Sales tax, General Sales Taxes

Sales tax:

Car purchase, 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)

1 (Form 1040A), Part I, Form 1040A.

2 of Form 1040A, Form 1040A.

3 of Form 1040A, Figuring the Credit Yourself

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.

R of Form 1040, Figuring the Credit Yourself

X

Tax rates for single persons, Widow(er).

Y-1

Tax rates for married filing jointly, Married Filing Jointly

Y-2

Tax rates for married filing separately, Married Filing Separately

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.

Scholarships and fellowships:

Tuition deduction, effect on, Tax-free educational assistance.

Scientific organizations

Charitable contributions to, Types of Qualified Organizations

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, Waiver.

Rollovers

To IRAs, Rollover From Employer's Plan Into an IRA, Rollover from an employer's plan into a Roth IRA.

Section 72(m)(5), Other taxes.

Securities, Dividends and Other Corporate 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., Applying Rule 9 to divorced or separated parents.

Separated parents, special rule, Special rule for divorced or separated parents.

Separated taxpayers, Married persons living apart.

Filing status, Married Filing Separately, Considered Unmarried
IRAs, 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 Center addresses, Mailing your return.

Service charges, Service Charges on Dividend Reinvestment Plans

Credit card payment of taxes, Credit card.
Deductibility of, Items You Cannot Deduct
Employer treating as wages for tip income, Keeping a Daily Tip Record

Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE).

Services

No charitable deduction for value of,
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, Tax home different from family home.

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

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, Unable to sign.
Parent for child, Spouse unable to sign.
Physically disabled, Unable to sign.

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, , 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,

Social clubs

Contributions to, no charitable deduction for,

Dues

Not entertainment expenses, Club dues and membership fees.

Social security and Medicare taxes, Other taxes., Employment Taxes for Household Employers, What's New

(see also Excess withholding credit)
2008 changes, What's New for 2008
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, Introduction

Form SSA-1099, The 1099 Series, 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 for, Federal Payments, Tax withholding and estimated tax.

Not deductible, Taxes and Fees You Cannot Deduct

Social security number (SSN), Social Security Number

Correspondence with IRS, include SSN, SSN on correspondence.

Dependents, Dependent's social security number.

Exception, Exception.

Failure to include penalty, Penalty for not providing social security number.

Form SS-5 to request number, No social security number.

Nonresident alien spouse, Nonresident alien spouse.

Resident aliens, No social security number.

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 2008.

Dependents, Reminders

Dividend payers to use, Social security number (SSN).

Earned income credit, Rule 2. You Must Have a Valid Social Security Number (SSN), Kidnapped child.

Label, number need to be written in, Reminders

Penalty for failure to provide

To dividend payers, Social security number (SSN).

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., Spouse died during the year., 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.

2008 changes, What's New for 2008

Age 65 or older, Higher Standard Deduction for Age (65 or Older)

Blind persons, Higher Standard Deduction for Blindness

Changing from itemized to standard deduction (or vice versa), Changing your mind.

Comparison with itemized deduction amount, Who Should Itemize

Defined, Introduction

Dependents, Standard Deduction for Dependents

Final return of decedent, Decedent's final return.

Married filing separately

One spouse has itemized, Persons not eligible for the standard deduction.

Purpose of, Introduction

Real property taxes, Higher Standard Deduction for Real Estate Taxes

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 mileage rates, Standard Mileage Rate

2008 rates, What's New for 2008
Business-related miles, What's New, Car Expenses, Standard Mileage Rate
Car expenses, Car Expenses
Charitable organization service, auto use for, Car expenses.
Medical reasons for use of car, Car expenses.
Not allowed, Standard mileage rate not allowed.
Work-related education, What's New, Using your car.

Standard mileage rates:

Medical reasons for use of car, What's New

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,

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., The 1099 Series

(see also Dividends)
(see also Securities)

Stolen funds

Reporting of, Stolen property.

Stolen property, Stolen property. (see Theft losses)

Stop-smoking programs

Deductibility as medical expense,

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, Student living with you.

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 deduction (see Tuition)
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.

Suggestions for publication, Comments and suggestions.

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

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.
Investment income more than $1,800, 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.,

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.

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 Return

Travel and transportation expenses

Examples of deductible expenses (Table 26-1), Tax home different from family home.
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.

Work-related education (Figure 27-A),

Tables and figures:

Tuition deduction (Table 19-2), Who Cannot Claim the Deduction

Tuition deduction (Table 19-3):

Claiming dependent's expenses (Table 19-3), How Do You Figure the Deduction

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 jointly (Schedule Y-1), Married Filing Jointly
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

Less than $1, Overpayment less than one dollar.

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, How To Pay Estimated Tax, Credit an Overpayment

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.

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, Tax return preparation.

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 returns.

Dating of, Signatures

Filing of, Filing Information, What's New

(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, What's New for 2008, Mailing your 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, Reminders, Private delivery services.

Request copy of, Form 4506, Copies of returns.

Request transcript of, Form 4506-T, Transcript of tax return.

Steps to prepare (Table 1-6), Table 1-6. Six Steps for Preparing Your Return

Third party designee, Reminders, Third Party Designee

Transcript of, Transcript of tax return.

Who must file, What's New, Do I Have To File a Return?, Who Should File

Tax shelters

Rental property and at-risk rules, At-Risk Rules

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, Taxes, Other taxes., Tax.

Alternative minimum, Alternative Minimum Tax

Business taxes, deduction of, Business taxes.

Deduction of, Tests To Deduct Any Tax

Schedules to use, Where To Deduct

Estate (see Estate tax)

Estimated (see Estimated 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)

Nanny tax (see Domestic help)

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

Withholding, Withholding

Taxes, not support, Do Not Include in Total Support

Taxes:, Sales taxes.

(see also Sales tax)

Taxis

Business-related travel expense, Tax home different from family home.
Standard mileage rate not allowed, Standard mileage rate not allowed.

Taxpayer Advocate, Contacting your Taxpayer Advocate.

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 2008.
Social security numbers (see Social security numbers (SSNs))

Teachers

Work-related education, Requirements for Teachers, Teaching and Related Duties

Teachers:

Expenses, deduction of, Educator Expenses

Telephones, Residential Telephone Service

Business-related travel expense, Tax home different from family home.
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, 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)., Certain Casualty and Theft Losses, Certain Casualty and Theft Losses

$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, Reminders, 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)

Tip expense

Business meal or entertainment activity, 50% deduction limit, Included expenses.
Business travel expense, Tax home different from family home., Incidental expenses.

Tip income, Tip Income, How to report allocated tips.

Allocated tips, Allocated tips., Allocated Tips, Must you report your allocated tips on your return?, How to report 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, Keeping a Daily Tip Record

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 Rate Determination and Education Program, Tip Rate Determination and Education Program

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 and Medicare taxes on tips.

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, Tax home different from family home.

$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), Tax home different from family home.

Definition of, Travel expenses defined.

Employer-provided vehicles, Employer-Provided Vehicles

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, , Transportation, Car expenses.

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, Travel expenses., Local transportation 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, Tax home different from family home., Incidental expenses.

Transit pass, Transit pass.

Work-related education, Transportation Expenses, Travel Expenses

Travel and transportation expenses:

Standard mileage rate for car use for medical, What's New

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.

Treaties

Foreign charitable organizations, contributions to, Certain foreign charitable organizations.

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.

TTY/TDD information, How To Get Tax Help

Tubal ligation

Deductibility as medical expense,

Tuition, Who Cannot Claim the Deduction, Information for Only the Hope Credit

(see also Hope credit)
Alimony payments made to cover, Payments to a third party.
Charitable deduction not allowed for paying, , Contributions From Which You Benefit
Credit (see Education credits)
Qualified programs (see Qualified tuition programs)

Tuition and fees deduction:

Refund of expenses, Refunds.

Tuition programs, qualified (see Qualified tuition programs)

Tuition, benefits under GI Bill, Tuition payments and allowances under the GI Bill.

Tuition:

Deduction for, Tuition and Fees Deduction

Deduction for:

Claiming for dependent, Who Can Claim a Dependent's Expenses
Refund of expenses, Refunds.

Eligible educational institution, defined, Qualified Education Expenses

Expenses that do not qualify, Expenses That Do Not Qualify

Related expenses, defined, Related expenses.

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

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 of child (see Children, subheading: Investment 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, Unemployment compensation., 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.