Pub. 525, Taxable and Nontaxable Income |
2005 Tax Year |
Index
Symbols
- 1231 property sale, Sale of property interest.
- 401(k) plans, Elective Deferrals
- 401(k) plans:
-
- Excess contributions, Excess Contributions
- 403(b) plans, Elective Deferrals
- 403(b) plans:
-
- Limit for, Limit for tax-sheltered annuities.
- 457 plans, Elective Deferrals
- 457 plans:
-
- Limit for deferrals under, Limit for deferrals under section 457 plans.
- 501(c)(18)(D) plans, Elective Deferrals
- 501(c)(18)(D) plans:
-
- Contributions, Section 501(c)(18)(D) contributions.
- 501(c)(3) organizations, Student loans.
- 529 program, Qualified tuition program (QTP).
- 83(b) election, How to make the choice.
A
- Academic health centers:
-
- Meals and lodging when teaching and research organization, Academic health center.
- Accelerated death benefits, Accelerated Death Benefits
- Accident insurance, Accident or Health Plan
- Accidental death benefits, Accidental death benefits.
- Accrual method taxpayers, Prepaid income.
- Accrued leave payment:
-
- At time of retirement or resignation, Accrued leave payment.
- Disability retirement and, Accrued leave payment.
- Donated, Donated accrued leave.
- Activity not for profit, Activity not for profit.
- Adoption:
-
- Employer assistance, Adoption Assistance
- Advance commissions, Miscellaneous Compensation
- Aircraft, Flights on employer-provided aircraft.
- Airlines:
-
- No-additional-cost services, No-Additional-Cost Services
- Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft.
- Alaska Permanent Fund dividend, Alaska Permanent Fund dividend.
- Alien status, waiver of, Waiver of alien status.
- Alimony, Alimony.
- Alternative minimum tax (AMT):
-
- Recoveries, refiguring of, Subject to alternative minimum tax.
- Stock options, Alternative minimum tax (AMT).
- Annuities:
-
- Charitable gift, Charitable gift annuities.
- Railroad retirement, Railroad retirement annuities.
- Tax-sheltered, Limit for tax-sheltered annuities.
- Archer MSAs, Archer MSA contributions., Medical savings accounts (Archer MSAs and Medicare Advantage MSAs).
- Armed forces, Military
- Armed Forces Health Professions Scholarship, Tuition Reduction
- Armed forces:
-
- Disability, Disability.
- Disability pensions, Military and Government Disability Pensions
- Military action as cause of disability injuries, Terrorist attack or military action.
- Rehabilitative program payments, Rehabilitative program payments.
- Retirement pay, Military retirement pay.
- Veterans' benefits, Veterans' benefits.
- Assistance (see Tax help)
- Astronauts, Reminders
- Athletic facilities, employer-provided, Athletic Facilities
- Automobile (see Vehicle, employer-provided)
- Awards (see Damages from lawsuits) (see Prizes and awards)
B
- Baby-sitting, Baby-sitting.
- Back pay, award for, Back pay awards.
- Backup withholding:
-
- Barter exchange transactions, Backup withholding.
- Bankruptcy:
-
- Canceled debt not deemed to be income, Excluded debt.
- Barter income, Bartering
- Below-market loans, Below-market loans.
- Bequest for services, Bequest for services.
- Black lung benefit payments, Black lung benefit payments.
- Bonuses, Bonuses and awards., Employee awards or bonuses.
- Breach of contract:
-
- Damages as income, Court awards and damages.
- Bribes, Bribes.
- Business expenses:
-
- Reimbursements, Allowances and reimbursements.
- Business income, Business and Investment Income, More information.
C
- Cafeteria plans, Cafeteria plans.
- Campaign contributions, Campaign contributions.
- Campus lodging, Qualified campus lodging., Moving Expense Reimbursements
- Cancellation of debt, Canceled Debts
- Cancellation of sales contracts, Canceled sales contract.
- Capital gains or losses:
-
- Employee stock option plans (ESOPs), Option granted at a discount.
- Incentive stock options (ISOs), Incentive stock options (ISOs).
- Sale of personal property, Sale of personal items.
- Car (see Vehicle, employer-provided)
- Car pools, Car pools.
- Cash or deferred arrangements (CODAs), Elective Deferrals
- Cash rebates, Cash rebates.
- Casualty insurance:
-
- Reimbursements from, Casualty insurance and other reimbursements.
- Catch-up contributions, Catch-up contributions., Catch-up contributions.
- Charitable gift annuities, Charitable gift annuities.
- Child and Adult Care Food Program:
-
- Payments to daycare providers, Food program payments to daycare providers.
- Child support payments, Child support payments.
- Childcare providers, Childcare providers., Food program payments to daycare providers.
- Chronic illness, Chronically ill individual.
- Chronic illness:
-
- Accelerated death benefits paid to, Exclusion for chronic illness.
- Citizens outside U.S.:
-
- Exclusion of foreign income, Reminders
- Civil Rights Act of 1964, Title VII:
-
- Back pay and damages for emotional distress under, Court awards and damages.
- Clergy, Clergy
- Coal, Coal and iron ore.
- Colleges and universities:
-
- Faculty lodging, Faculty lodging.
- Scholarships and fellowships, Scholarships and fellowships.
- Comments on publication, Comments and suggestions.
- Commissions:
-
- Advance, Miscellaneous Compensation
- Commuter highway vehicles, Transportation
- Compensation:
-
- Employee, Employee Compensation
- Miscellaneous, Miscellaneous Compensation
- Unemployment, Unemployment compensation.
- Workers', Workers' Compensation
- Compensatory damages, Other compensation., Court awards and damages.
- Constructive receipt of income, Constructively received income.
- Copyrights:
-
- Infringement damages, Court awards and damages.
- Royalties, Copyrights and patents.
- Corporate directors, Corporate director.
- Cost-of-living allowances, Government cost-of-living allowances.
- Court awards, Court awards and damages.
- Court awards:, Court awards and damages.
-
- (see also Damages from lawsuits)
- Credit card Insurance, Credit card insurance.
- Credits:
-
- Recoveries, refiguring of unused credits, Unused tax credits., Unused tax credits.
- Currency transactions, foreign, Foreign currency transactions.
D
- Damages from lawsuits, Court awards and damages.
- Damages from lawsuits:
-
- Back pay awards, Back pay awards.
- Breach of contract, Court awards and damages.
- Compensatory damages, Other compensation., Court awards and damages.
- Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages.
- Punitive damages, Court awards and damages.
- Daycare providers:, Childcare providers.
-
- (see also Childcare providers)
- Food program payments to, Food program payments to daycare providers.
- De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging
- Death benefits:, Proceeds not received in installments.
-
- (see also Life insurance)
- Accelerated, Accelerated Death Benefits
- Debts:
-
- Canceled, Canceled Debts
- Excluded debt, Excluded debt.
- Nonrecourse debts, Mortgage relief upon sale or other disposition.
- Recourse, Mortgage relief upon sale or other disposition.
- Stockholder's, Stockholder debt.
- Deduction
-
- Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits.
- Deferred compensation:
-
- Nonqualified plans, Nonqualified deferred compensation plans.
- Dependent care benefits, Dependent Care Benefits
- Depletion allowance, Depletion.
- Directors' fees, Corporate director.
- Disability:
-
- Military, Disability.
- Pensions, Disability Pensions
- Pensions:
-
- Workers' compensation, Disability pension.
- Person with, Persons with disabilities.
- Unemployment compensation, paid as substitute for, Types of unemployment compensation.
- Disaster mitigation payments, Disaster mitigation payments.
- Disaster relief:
-
- Disaster Relief and Emergency Assistance Act:
-
- Grants, Disaster relief grants.
- Unemployment benefits, Types of unemployment compensation.
- Payments, Disaster relief payments.
- Discounts:
-
- Employee discounts, Employee Discounts
- Employee stock purchase plans, Option granted at a discount.
- Mortgage loan for early payment, Discounted mortgage loan.
- Dividends:
-
- Restricted stock, Dividends received on restricted stock.
- Divorced taxpayers:
-
- Stock options exercised incident to divorce, Tax form.
E
- Educational assistance:
-
- Employer-provided, Educational Assistance
- Scholarships and fellowships, Scholarships and fellowships.
- Educational institutions:
-
- Faculty lodging, Faculty lodging.
- Elderly persons:
-
- Nutrition Program for the Elderly, Nutrition Program for the Elderly.
- Tax Counseling for the Elderly, Volunteer tax counseling.
- Election precinct officials, Election precinct official.
- Elective deferrals, Elective Deferrals
- Elective deferrals:
-
- Catch-up contributions, Catch-up contributions., Catch-up contributions.
- Excess annual additions, Excess Annual Additions
- Excess contributions, Excess Contributions
- Excess deferrals, Excess deferrals.
- Increased limit for last 3 years prior to retirement age, Increased limit.
- Limit on, Overall limit on deferrals.
- Reporting by employer, Reporting by employer.
- Emotional distress damages, Emotional distress.
- Employee achievement awards, Employee achievement award.
- Employee awards or bonuses, Employee awards or bonuses.
- Employee compensation, Employee Compensation
- Employee compensation:
-
- Fringe benefits, Fringe Benefits, Special valuation rules.
- Restricted property, Restricted Property, Inherited property not substantially vested.
- Retirement plan contributions, Retirement Plan Contributions, Excess Annual Additions
- Stock options, Stock Options, Statutory Stock Options
- Employee discounts, Employee Discounts
- Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan.
- Employer, foreign, Foreign Employer
- Employer-provided educational assistance, Educational Assistance
- Employer-provided vehicles, Employer-provided vehicles.
- Employment:
-
- Abroad, Employment abroad.
- Agency fees, Employment agency fees.
- Contracts
-
- Severance pay for cancellation of, Severance pay.
- Endowment proceeds, Endowment Contract Proceeds
- Energy:
-
- Assistance, Payments to reduce cost of winter energy.
- Conservation
-
- Utility rebates, Utility rebates.
- Conservation:
-
- Subsidies, Energy conservation subsidies.
- Estate income, Estate and trust income.
- Estimated tax:
-
- Unemployment compensation, Tax withholding.
- Excess:
-
- Annual additions, Excess Annual Additions
- Contributions, Excess Contributions
- Deferrals, Excess deferrals.
- Expected inheritance, Expected inheritance.
- Expenses paid by another, Expenses paid by another.
F
- Faculty lodging, Faculty lodging.
- Fair market value (FMV), Fair market value.
- Fair market value (FMV):
-
- Stock options, Nonstatutory Stock Options
- Farming:
-
- Qualified farm debt, cancellation of, Excluded debt.
- Federal employees:
-
- Accrued leave payment, Accrued leave payment.
- Cost-of-living allowances, Government cost-of-living allowances.
- Disability pensions, Military and Government Disability Pensions
- Thrift Savings Plan for, Elective Deferrals
- Federal Employees:
-
- Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA).
- Federal income tax:
-
- Refunds, Federal income tax refund.
- Fees for services, Fees for services.
- Fees for services:
-
- Financial counseling fees, Financial Counseling Fees
- Fellowships, Scholarships and fellowships.
- FICA withholding:
-
- Foreign employers, U.S. citizens working for in U.S., Social security and Medicare taxes.
- Paid by employer, Social security and Medicare taxes paid by employer.
- Fiduciaries:
-
- Fees for services, Fees for services., Personal representatives.
- Financial counseling fees, Financial Counseling Fees
- Financial counseling fees:, Financial Counseling Fees
-
- (see also Retirement planning services)
- Fitness programs:
-
- Employer-provided, Athletic Facilities
- Flights:
-
- Employer-provided aircraft, Flights on employer-provided aircraft.
- No-additional-cost services, No-Additional-Cost Services
- Food benefits:
-
- Daycare providers, food program payments to, Food program payments to daycare providers.
- Nutrition Program for the Elderly, Nutrition Program for the Elderly.
- Foreign:
-
- Currency transactions, Foreign currency transactions.
- Employment, Foreign Employer
- Governments, employees of, Employees of international organizations or foreign governments.
- Income, Reminders
- Service, Service-connected disability.
- Form 1040, Schedule A:
-
- Outplacement services, deduction for, Outplacement services.
- Repayment of commissions paid in advance, Advance commissions and other earnings.
- Form 1040, Schedule B:
-
- Restricted stock dividends, Stock you chose to include in your income.
- Form 1040, Schedule C-EZ:
-
- Bartering, Bartering
- Childcare providers to use, Childcare providers.
- Personal property rental, reporting income from, Reporting business income and expenses.
- Royalties, Royalties
- Form 1040, Schedule C:
-
- Bartering, Bartering
- Childcare providers to use, Childcare providers.
- Personal property rental, reporting income from, Reporting business income and expenses.
- Royalties, Royalties
- Form 1040, Schedule D:
-
- Stock options reported on, Statutory Stock Options
- Form 1040, Schedule E:
-
- Partner's return, Partner's return.
- Royalties, Royalties
- Form 1040:
-
- Excess contributions to elective deferrals, Excess Contributions
- Recoveries, Where to report.
- Unemployment compensation, Unemployment Benefits
- Wages from Form W-2, Employee Compensation
- Form 1040A, Schedule 1:
-
- Restricted stock dividends, Stock you chose to include in your income.
- Form 1040A, Schedule 2:
-
- Child and dependent care expenses, Dependent Care Benefits
- Form 1040A:
-
- Recoveries, Where to report.
- Unemployment compensation, Unemployment Benefits
- Wages from Form W-2, Employee Compensation
- Form 1040EZ:
-
- Recoveries, Where to report.
- Unemployment compensation, Unemployment Benefits
- Wages from Form W-2, Employee Compensation
- Form 1041, Schedule K-1:
-
- Beneficiary's share of income, deductions, credits, etc., Estate and trust income.
- Form 1041:
-
- Estates and trusts, Estate and trust income.
- Form 1065, Schedule K-1:
-
- Partner's share of income, Schedule K-1 (Form 1065)., Partnership Income
- Form 1065:
-
- Partnership return, Partnership return.
- Form 1098:
-
- Mortgage interest statement, Mortgage interest refund.
- Form 1099-B:
-
- Barter exchange transactions, Form 1099-B from barter exchange., Backup withholding.
- Form 1099-C:
-
- Cancellation of debt, Form 1099-C.
- Form 1099-DIV:
-
- Restricted stock dividends, Stock you chose to include in your income.
- Form 1099-G:
-
- State tax refunds, State tax refund.
- Unemployment compensation, Unemployment Benefits
- Form 1099-MISC:
-
- Services totaling $600 or more, Fees for services.
- Stock options exercised incident to divorce, Tax form.
- Form 1099-R:
-
- Charitable gift annuities, Charitable gift annuities.
- Excess annual additions, Excess Annual Additions
- Excess contribution amounts, Excess Contributions
- Excess deferral amounts, Excess distributed to you.
- Surrender of life insurance policy for cash, Surrender of policy for cash.
- Form 1120-POL:
-
- Political organizations, Campaign contributions.
- Form 1120S, Schedule K-1:
-
- Shareholder's share of income, credits, deductions, etc., Schedule K-1 (Form 1120S).
- Form 1120S:
-
- S corporation return, S corporation return.
- Form 2441:
-
- Child and dependent care expenses, Dependent Care Benefits
- Form 4255:
-
- Recapture of investment credit, Amounts Recovered for Credits
- Form 6251:
-
- Alternative minimum tax, Alternative minimum tax (AMT).
- Form 8839:
-
- Adoption assistance, Adoption Assistance
- Form 8853:
-
- Accelerated death benefits, Form 8853.
- Archer MSAs and long-term care insurance contracts, Archer MSA contributions.
- Form RRB-1099:
-
- Railroad retirement board payments, Form RRB-1099.
- Form SSA-1099:
-
- Social security benefit statement, Form SSA-1099.
- Form W-2:
-
- 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions.
- Accrued leave payment at time of retirement or resignation, Accrued leave payment.
- Back pay awards, Back pay awards.
- Bonuses or awards, Bonuses and awards.
- Elective deferrals, reporting by employer, Reporting by employer.
- Fringe benefits reported on, Form W-2.
- Stock options from employers, Tax form.
- Wage and tax statement, Employee Compensation
- Form W-2G:
-
- Gambling winnings, Form W-2G.
- Form W-4V:
-
- Unemployment compensation, voluntary withholding request, Tax withholding.
- Form W-9:
-
- Request for taxpayer identification number, Backup withholding.
- Foster care, Foster-care providers.
- Foster Grandparent Program, National Senior Service Corps programs.
- Found property, Found property.
- Free tax services, How To Get Tax Help
- Fringe benefits, Fringe Benefits
-
- Moving expenses (see Moving expenses)
- Retirement planning (see Retirement planning services)
- Fringe benefits:
-
- Accident and health insurance, Accident or Health Plan
- Adoption, employer assistance, Adoption Assistance
- Athletic facilities, Athletic Facilities
- Commuter highway vehicles, Transportation
- De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging
- Dependent care benefits, Dependent Care Benefits
- Educational assistance, Educational Assistance
- Employee discounts, Employee Discounts
- Faculty lodging, Faculty lodging.
- Financial counseling fees, Financial Counseling Fees
- Holiday gifts, Holiday gifts.
- Meals and lodging, Meals and Lodging
- No-additional-cost services, No-Additional-Cost Services
- Parking, Transportation
- Transit pass, Transportation, Transit pass.
- Tuition reduction, Tuition Reduction
- Valuation of, Valuation of Fringe Benefits, Special valuation rules.
- Working condition benefits, Working Condition Benefits
- Frozen deposits:
-
- Interest on, Interest on frozen deposits.
H
- Health:
-
- Flexible spending arrangement, Health flexible spending arrangement (health FSA).
- Insurance, Accident or Health Plan
- Reimbursement arrangement, Health reimbursement arrangement (HRA).
- Savings account, Health savings accounts (HSA).
- Help (see Tax help)
- Highly compensated employees:
-
- Excess contributions to elective deferrals, Excess Contributions
- Historic preservation grants, Historic preservation grants.
- Hobby losses, Hobby losses.
- Holiday gifts, Holiday gifts.
- Holocaust victims restitution, Holocaust victims restitution.
- Home, sale of, Sale of home.
- Host or hostess, Host or Hostess
- Hotels:
-
- No-additional-cost services, No-Additional-Cost Services
- Housing (see Lodging)
I
- Illegal income, Illegal income.
- Important changes and reminders:
-
- Astronauts, Reminders
- Elective deferrals, What's New
- Foreign income, reporting of, Reminders
- Terrorist attacks, assistance or payments due to, Reminders
- Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs).
- Income:
-
- Assigned, Assignment of income.
- Business and investment, Business and Investment Income, More information.
- Constructive receipt of, Constructively received income.
- Estate and trust, Estate and trust income.
- Foreign employers, Foreign Employer
- Illegal, Illegal income.
- Miscellaneous, Miscellaneous Income
- Other, Other Income
- Partnership, Partnership Income
- Prepaid, Prepaid income.
- S corporation, S Corporation Income
- Indian fishing rights, Indian fishing rights.
- Individual retirement arrangements (IRAs):
-
- Deduction, Benefits may affect your IRA deduction.
- Inherited IRA, Inherited pension or IRA.
- Inheritance, Gifts and inheritances.
- Inheritance:
-
- IRA, Inherited pension or IRA.
- Property not substantially vested, Inherited property not substantially vested.
- Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care.
- Insurance
-
- Life (see Life insurance)
- Long-term care (see Long-term care insurance)
- Insurance:
-
- Credit card, Credit card insurance.
- Health, Accident or Health Plan
- Interest:
-
- Canceled debt including, Interest included in canceled debt.
- Frozen deposits, Interest on frozen deposits.
- Mortgage refunds, Mortgage interest refund.
- Option on insurance, Interest option on insurance.
- Recovery amounts, Interest on recovery.
- Savings bond, Interest on qualified savings bonds.
- State and local government obligations, Interest on state and local government obligations.
- Interference with business operations:
-
- Damages as income, Court awards and damages.
- International organizations, employees of, Foreign Employer
- Interview expenses, Job interview expenses.
- Investment counseling fees, Financial Counseling Fees
- Investment counseling fees:, Financial Counseling Fees
-
- (see also Retirement planning services)
- Investment income, Business and Investment Income, More information.
- IRAs (see Individual retirement arrangements (IRAs))
- Iron ore, Coal and iron ore.
- Itemized deductions:
-
- Limited, Itemized deductions limited.
- Recoveries, Recoveries, Itemized Deduction Recoveries
L
- Labor unions:
-
- Convention expenses, reimbursed, Reimbursed union convention expenses.
- Dues, Union benefits and dues.
- Strike and lockout benefits, Strike and lockout benefits.
- Unemployment benefits paid from, Payments by a union.
- Last day of tax year, income received on, Constructively received income.
- Leave (see Accrued leave payment)
- Length-of-service awards, Employee achievement award.
- Life insurance:
-
- Proceeds, Life Insurance Proceeds
- Surrender of policy for cash, Surrender of policy for cash.
- Loans:, Discounted mortgage loan.
-
- (see also Mortgage)
- Below-market, Below-market loans.
- Student, Student loans.
- Lockout benefits, Strike and lockout benefits.
- Lodging:
-
- Campus lodging, Qualified campus lodging., Moving Expense Reimbursements
- Clergy, Housing
- Employer-paid or reimbursed, Meals and Lodging
- Faculty lodging, Faculty lodging.
- Replacement housing payments, Replacement housing payments.
- Long-term care insurance, Long-term care coverage., Long-Term Care Insurance Contracts
- Lotteries and raffles, Lotteries and raffles.
- Lump-sum distributions:
-
- Survivor benefits, Lump-sum payments.
M
- Manufacturer incentive payments, Manufacturer incentive payments.
- Meals:
-
- Employer-paid or reimbursed, Meals and Lodging
- Nutrition Program for the Elderly, Nutrition Program for the Elderly.
- Medical:
-
- Care reimbursements, Reimbursement for medical care.
- Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs).
- Medicare
-
- Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs).
- Medicare tax (see Social security and Medicare taxes)
- Medicare:
-
- Benefits, Medicare.
- Tax paid by employer, Social security and Medicare taxes paid by employer.
- Military (see Armed forces)
- Minerals:
-
- Royalties from, Oil, gas, and minerals.
- Miscellaneous:
-
- Compensation, Miscellaneous Compensation
- Income, Miscellaneous Income
- Missing children, photographs of, Reminders
- More information (see Tax help)
- Mortgage:
-
- Assistance payment, Mortgage assistance payments.
- Discounted loan, Discounted mortgage loan.
- Interest refund, Mortgage interest refund.
- Relief, Mortgage relief upon sale or other disposition.
- Motor vehicle, employer-provided, Employer-provided vehicles.
- Moving expenses:
-
- Reimbursements, Allowances and reimbursements., Moving expense reimbursements.
- MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs).
N
- National Health Service Corps Scholarship Program, Tuition Reduction
- National Oceanic and Atmospheric Administration, Service-connected disability.
- National Senior Service Corps, National Senior Service Corps programs.
- No-additional-cost services, No-Additional-Cost Services
- No-fault car insurance:
-
- Disability benefits under, Other compensation.
- Nobel prize, Pulitzer, Nobel, and similar prizes.
- Nonrecourse debt, Mortgage relief upon sale or other disposition.
- Nonstatutory stock options, Nonstatutory Stock Options
- Nontaxable income, Introduction
- Not-for-profit activities, Activity not for profit.
- Notary fees, Notary public.
- Notes received for services, Note received for services.
- Nutrition Program for the Elderly, Nutrition Program for the Elderly.
O
- Oil:
-
- Royalties from, Oil, gas, and minerals.
- Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI).
- Options, stock, Stock Options, Statutory Stock Options
- Outplacement services, Outplacement services.
- Overseas work, Reminders
P
- Parking fees:
-
- Employer-paid or reimbursed, Transportation, Qualified parking.
- Partner and partnership income, Partnership Income
- Patents:
-
- Infringement damages, Court awards and damages.
- Royalties, Copyrights and patents.
- Peace Corps, Peace Corps.
- Pensions:
-
- Clergy, Pension.
- Disability pensions, Disability Pensions
- Inherited pensions, Inherited pension or IRA.
- Military, Military retirement pay.
- Personal property:
-
- Rental income and expense, Rents From Personal Property
- Sale of, Sale of personal items.
- Personal representatives (see Fiduciaries)
- Prepaid income, Prepaid income.
- Price reduced after purchase, Price reduced after purchase.
- Prizes and awards, Bonuses and awards., Prizes and awards.
- Prizes and awards:
-
- Achievement awards, Employee achievement award.
- Employee awards or bonuses, Employee awards or bonuses.
- Length-of-service awards, Employee achievement award.
- Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes.
- Safety achievement, Employee achievement award.
- Scholarship prizes, Prizes.
- Profit-sharing plan, Retirement and profit-sharing plans.
- Public assistance benefits, Welfare and Other Public Assistance Benefits
- Public Health Service, Service-connected disability.
- Public safety officers killed in line of duty, Public safety officer killed in the line of duty.
- Public transportation passes, employer-provided, Transportation, Transit pass.
- Publications (see Tax help)
- Pulitzer prize, Pulitzer, Nobel, and similar prizes.
- Punitive damages, Court awards and damages.
R
- Raffles, Lotteries and raffles.
- Railroads:
-
- Retirement annuities, Railroad retirement annuities.
- Retirement benefits, Social security and equivalent railroad retirement benefits.
- Sick pay, Railroad sick pay.
- Unemployment compensation benefits, Types of unemployment compensation.
- Real estate:
-
- Qualified real property business debt, cancellation of, Excluded debt.
- Rebates:
-
- Cash, Cash rebates.
- Utility, Utility rebates.
- Recovery of amounts previously deducted, Recoveries
- Recovery of amounts previously deducted:
-
- Itemized deductions, Recoveries, Itemized Deduction Recoveries
- Non-itemized deductions, Non-Itemized Deduction Recoveries
- Unused tax credits, refiguring of, Unused tax credits., Unused tax credits.
- Worksheet of itemized deductions, Standard deduction for earlier years.
- Refunds:
-
- Federal income tax, Federal income tax refund.
- Mortgage interest, Mortgage interest refund.
- State tax, State tax refund.
- Rehabilitative program payments, Rehabilitative program payments.
- Reimbursements:
-
- Business expenses, Allowances and reimbursements.
- Casualty losses, Casualty insurance and other reimbursements.
- Meals and lodging, Meals and Lodging
- Medical expenses, Reimbursement for medical care.
- Moving expenses, Allowances and reimbursements., Moving expense reimbursements.
- Related party transactions:
-
- Stock option transfer, Related person.
- Religious order members, Members of Religious Orders
- Rental income and expenses:
-
- Personal property rental, Rents From Personal Property
- Reporting of, Reporting business income and expenses.
- Repayments, Repayments, Year of deduction (or credit).
- Repossession, Canceled sales contract.
- Restricted property, Restricted Property, Inherited property not substantially vested.
- Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs.
- Retirement planning services, Financial Counseling Fees, Retirement Planning Services
- Retirement plans
-
- Elective deferrals (see Elective deferrals)
- Retirement plans:, Military retirement pay.
-
- (see also Pensions)
- Contributions, Retirement Plan Contributions, Excess Annual Additions
- Rewards, Rewards.
- Royalties, Royalties
S
- S corporations, S Corporation Income
- Safety achievement awards, Employee achievement award.
- Salary reduction simplified employee pension plans (see SARSEPs)
- Sale of home, Sale of home.
- Sales contracts:
-
- Cancellation of, Canceled sales contract.
- SARSEPs, Elective Deferrals
- SARSEPs:
-
- Excess contributions, Excess Contributions
- Savings bonds, Interest on qualified savings bonds.
- Savings incentive match plans for employees (see SIMPLE plans)
- Scholarships and fellowships, Scholarships and fellowships.
- Self-employed persons:
-
- U.S. citizens working for foreign employers in U.S. treated as, Social security and Medicare taxes.
- Senior Companion Program, National Senior Service Corps programs.
- Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE).
- Severance pay, Severance pay.
- Severance pay:
-
- Outplacement services, Outplacement services.
- Sick pay, Sick pay.
- Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care.
- SIMPLE plans, Elective Deferrals
- SIMPLE plans:
-
- Limit for deferrals under, Limit for deferrals under SIMPLE plans.
- Smallpox vaccine injuries, Smallpox vaccine injuries.
- Social security and Medicare taxes:
-
- Foreign employers, U.S. citizens working for in U.S., Social security and Medicare taxes.
- Paid by employer, Social security and Medicare taxes paid by employer.
- Social security benefits, Social security and equivalent railroad retirement benefits.
- Standard deduction:
-
- Recoveries and, Standard deduction limit.
- Recoveries and:
-
- Tables (2004-2002), Standard deduction for earlier years.
- State employees:
-
- Unemployment benefits paid to, State employees.
- State or local governments:
-
- Interest on obligations of, Interest on state and local government obligations.
- State or local taxes:
-
- Refunds, State tax refund.
- Stock appreciation rights, Stock appreciation rights.
- Stock options, Stock Options, Statutory Stock Options
- Stockholder debts, Stockholder debt.
- Stolen property, Stolen property.
- Strike benefits, Strike and lockout benefits.
- Student loans:
-
- Cancellation of debt, Student loans.
- Substantial risk of forfeiture, Substantial risk of forfeiture.
- Substantially vested property, Substantially vested.
- Suggestions for publication, Comments and suggestions.
- Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits.
- Supplemental unemployment benefits, Supplemental unemployment benefits.
- Surviving spouse:
-
- Life insurance proceeds paid to, Surviving spouse.
- Survivor benefits, Survivor Benefits
T
- Tables and figures:
-
- Group-term life insurance (Table 1), Group-Term Life Insurance
- Standard deduction (Tables 2-4), Standard deduction for earlier years.
- Tax benefit rule, Tax benefit rule.
- Tax Counseling for the Elderly, Volunteer tax counseling.
- Tax help, How To Get Tax Help
- Tax-sheltered annuity plans (403(b) plans), Elective Deferrals
- Tax-sheltered annuity plans (403(b) plans):
-
- Limit for, Limit for tax-sheltered annuities.
- Taxpayer Advocate, Contacting your Taxpayer Advocate.
- Terminal illness, Exclusion for terminal illness.
- Terrorist attacks:
-
- Disability payments for injuries from, Terrorist attack or military action.
- Victims of, tax relief, Reminders
- Thrift Savings Plan, Elective Deferrals
- Title VII, Civil Rights Act of 1964:
-
- Back pay and damages for emotional distress under, Court awards and damages.
- Tour guides, free tours for, Free tour.
- Trade Act of 1974:
-
- Trade readjustment allowances under, Types of unemployment compensation., Repayment of benefits.
- Transferable property, Transferable property.
- Transit passes, Transportation, Transit pass.
- Travel agencies:
-
- Free tour to organizer of group of tourists, Free tour.
- Travel and transportation expenses:
-
- Free tours from travel agencies, Free tour.
- Fringe benefits, Transportation
- Reimbursements, Allowances and reimbursements.
- School children, transporting of, Transporting school children.
- Trusts:
-
- Grantor trusts, Grantor trust.
- Income, Estate and trust income.
- TTY/TDD information, How To Get Tax Help
- Tuition program, qualified (QTP), Qualified tuition program (QTP).
- Tuition reduction, Tuition Reduction
V
- VA payments, VA payments.
- Valuation:
-
- Fringe benefits, Valuation of Fringe Benefits, Special valuation rules.
- Stock options, Nonstatutory Stock Options
- Vehicle:
-
- Commuter highway, Commuter highway vehicle.
- Employer-provided, Employer-provided vehicles.
- Veterans' benefits, Veterans' benefits.
- Veterans' benefits:
-
- Disability compensation, Retroactive VA determination.
- Viatical settlements, Viatical settlement.
- Volunteer work, Volunteers
- Volunteer work:
-
- Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling.
- Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA).
W
- W-2 form (see Form W-2)
- Welfare benefits, Welfare and Other Public Assistance Benefits
- Winter energy payments, Payments to reduce cost of winter energy.
- Withholding:
-
- Barter exchange transactions, Backup withholding.
- Unemployment compensation, Tax withholding.
- Work-training programs, Work-training program.
- Workers' compensation, Workers' Compensation
- Working condition benefits, Working Condition Benefits
- Worksheets:
-
- Group-term life insurance (Worksheet 1), Figuring the taxable cost., Worksheet 1. Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated
- Recoveries of itemized deductions (Worksheet 2), Standard deduction for earlier years.
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