Tax Help Archives  
Pub. 17, Your Federal Income Tax 2004 Tax Year

Index

This is archived information that pertains only to the 2004 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.

Symbols

10% tax for early withdrawal from IRA or retirement plan (see Early withdrawal from deferred interest account, subheading: Tax on)
10-year tax option, 10-Year Tax Option
2004 Reminder:
Foreign income, Reminder
401(k) plans:
Tax treatment of contributions, Elective deferrals.
403(b) plans:
Rollovers, Rollovers, Rollover From Employer's Plan Into an IRA
457 plans (see Section 457 deferred compensation plans)
529 plans (see Qualified tuition programs)

A

Abandonment of home, Abandonment.
Abortion:
Deductibility as medical expense,
Abroad, citizens traveling or working (see Citizens outside U.S.) (see Foreign employment)
Academic period (see name of benefit)
Accelerated Cost Recovery System (ACRS):
Rental property, Depreciation Methods
Rental property:
Alternative minimum tax, Alternative minimum tax.
Accelerated death benefits, Accelerated Death Benefits, Accelerated Death Benefits, Exclusion for terminal illness.
Accident insurance, Accident or Health Plan
Accident insurance:
Cafeteria plans, Cafeteria plans.
Long-term care, Long-term care coverage., Long-Term Care Insurance Contracts
Accidental death benefits, Accidental death benefits.
Accidents, car, Deductible losses.
Accidents, car:
Value determination, Car value.
Willful negligence or intentional act as cause, Nondeductible losses.
Accountable plans for employee reimbursements, Accountable Plans, Related to employer.
Accountants:
Basis to include fees of, Cost Basis
CPA review courses, Bar or CPA Review Course
Preparers of tax returns, Paid Preparer
Accounting methods, Accounting Methods
Accrual method (see Accrual method taxpayers)
Cash method (see Cash method taxpayers)
Accounting methods:
Change of:
Depreciation, to deduct unclaimed amount, Changing your accounting method to deduct unclaimed depreciation.
Accounting periods, Accounting Periods
Accounting periods:
Calendar year, When Do I Have To File?, Accounting Periods, Accounting period.
Change in, standard deduction not allowed, Persons not eligible for the standard deduction.
Fiscal year, Accounting Periods, Fiscal year taxpayers., Fiscal Years
Fringe benefits, Accounting period.
Accrual method taxpayers, Accrual method.
Accrual method taxpayers:
Deceased taxpayer, Accrual method.
Taxes paid during tax year, deduction of, The tax must be paid during your tax year.
Accumulation distribution of trusts:
Tax on, Other taxes.
Accuracy-related penalties, Accuracy-related penalty.
ACRS (Accelerated Cost Recovery System):
Rental property, Depreciation Methods
Rental property:
Alternative minimum tax, Alternative minimum tax.
Activities not for profit, Activity not for profit.
Address:
Change of, Change of Address
Correcting label, Correcting the label.
Foreign, Foreign address.
Label, Peel-Off Address Label
No label received, No label.
P.O. box, P.O. box.
Service Centers, Mailing your return.
Adjusted basis, Adjusted Basis, Postponed gain from sale of home.
Home sale (see Sale of home)
Adjusted basis:
Clean-fuel vehicle and refueling property, Deduction for clean-fuel vehicle and refueling property.
Decreases to basis, Decreases to Basis
Depreciation, Depreciation and section 179 deduction.
Easements, Easements.
Electric vehicle credit, Credit for qualified electric vehicles.
Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures.
Examples (Table 14-1),
Gifts, Property Received as a Gift
Improvements, Improvements.
Increases to basis, Increases to Basis
Local assessments, Assessments for local improvements.
Sales of property, Adjusted basis.
Section 179 deduction, Depreciation and section 179 deduction.
Adjusted gross income (AGI)
Modified (see Modified adjusted gross income (MAGI))
Adjusted gross income (AGI):, Standard Deduction, 21. Education-Related Adjustments
(see also Deductions)
Business expenses, limit on deduction, 3. Limit on total itemized deductions.
Charitable contribution deduction limit, 50% Limit, 30% Limit
Form 1040, 1040A or 1040EZ, Adjusted gross income (AGI).
Itemized deduction limit, Reminders, 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, Adjusted gross income (AGI).
Adjustments, Adjustments and tax preference items.
Administrators, estate (see Executors and administrators)
Adopted child:
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, What's New for 2004, Child with special needs.
Credits, You can use Form 1040A if all of the following apply., Personal Expenses, What's New, Adoption Credit
Credits:
Claiming, When to claim the credit.
Married filing separately, Special Rules
Employer assistance, Adoption Assistance
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, Adopted child.
Member of household test, Adoption.
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
Advance earned income credit:
Filing requirements (Table 1-3),
Age
Children's investments (see Children, subheading: Investment income of child under age 14)
Age:
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),
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)
Standard deduction for age 65 or older:
Chart for filing status (Table 22-2), Electing to itemize for state tax or other purposes.
Agents, Losses on sales or trades of property.
(see also Fiduciaries)
Agents:
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 aircraft.
Airline club dues:
Not entertainment expenses, Club dues and membership fees.
Airport transportation:
Business-related travel expense, Table 28-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes.
Alaska Permanent Fund dividends, Alaska Permanent Fund dividend.
Alaska Permanent Fund dividends:
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:
Standard meal allowance, Standard meal allowance for areas outside the continental United States.
Alcohol rehabilitation centers:
Deductibility of medical expense,
Alcoholic beverages:
IRA prohibited transactions in, Collectibles.
Aliens, Individual taxpayer identification number (ITIN) for aliens.
Dual-status (see Dual-status taxpayers)
Nonresident (see Nonresident aliens)
Resident (see Resident aliens)
Aliens:
Filing required, Aliens
Alimony, 20. Alimony, Deducting the recapture.
Alimony:
Death of recipient spouse, Liability for payments after death of recipient spouse.
Decrease in amount and recapture rule, Recapture Rule
Deduction, How To Deduct Alimony Paid
Deduction:
Difference from one year to another of more than $15,000, Recapture Rule
Definition of, Introduction
Form 1040 to be used:
Deduction for amount paid, How To Deduct Alimony Paid
Income received, reporting of, How To Report Alimony Received
Recapture, Including the recapture in income., Deducting the recapture.
Instruments executed after 1984, Instruments Executed After 1984
Instruments executed after 1984:
Alimony requirements (Table 20-1),
Instruments executed before 1985, Exception for instruments executed before 1985.
Joint return of spouses not allowed, Alimony requirements.
Jointly owned home, Payments for jointly-owned home.
Jointly owned home:
Separate residences in, Spouses cannot be members of the same household.
Taxes and insurance premiums, Taxes and insurance.
Life insurance premiums, Life insurance premiums.
Mortgage payments, Mortgage payments.
Mortgage payments:
Interest deduction, Divorced or separated individuals.
Payments designated as not alimony, Payments designated as not alimony.
Payments must be in cash, Payments must be in cash.
Payments not included as, Payments not alimony.
Payments to third party, Payments to a third party., Other payments to a third party., Payments to a third party.
Penalty for failure to provide social security number of recipient, How To Deduct Alimony Paid, How To Report Alimony Received
Recapture rule, Recapture Rule
Recipient reporting of, How To Report Alimony Received
Reporting of income, Introduction, Alimony., How To Report Alimony Received
Spouse defined for purposes of, Spouse or former spouse.
Spouses cannot be members of same household, Spouses cannot be members of the same household.
Substitute payments, Substitute payments.
Taxes and insurance paid on home owned as tenants in common, Taxes and insurance.
Termination of and recapture rule, Recapture Rule
Alternative filing methods
Electronic (see E-file)
Alternative minimum tax (AMT), Alternative Minimum Tax
Alternative minimum tax (AMT):
Accelerated depreciation and, Alternative minimum tax.
Child's tax, figuring of, Alternative minimum tax.
Credit for prior year tax, Credit for Prior Year Minimum Tax, How to claim the credit.
Exempt-interest dividends, Alternative minimum tax treatment.
Filing requirements (Table 1-3),
Incentive stock option, You can use Form 1040A if all of the following apply.
Payments, You can use Form 1040A if all of the following apply.
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)
Amended returns:
Itemized deduction, change to standard deduction, Changing your mind.
Standard deduction, change to itemized deductions, Changing your mind.
American citizens abroad (see 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,
Early distributions from:
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
Guaranteed payments, Guaranteed payments.
IRAs as, Kinds of traditional IRAs.
Joint return, Joint return.
Joint return:
Worksheet,
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, 11. Retirement Plans, Pensions, and Annuities
(see also Retirement plans)
Rollovers, Rollovers
Sale of, Sale of Annuity
Sale of:
Gain as ordinary income, Sale of annuity.
Simplified method to calculate tax-free part of annuity payment, Simplified Method
Simplified method to calculate tax-free part of annuity payment:
Survivor's annuity, Survivors
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
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, Archer MSA, Archer MSA., Medical savings accounts (MSAs).
Archer MSAs:
Contributions, Archer MSA contributions.
Filing requirements (Table 1-3),
Medical expenses paid for decedent from, Decedent
Not deductible as medical expense,
Armed forces, Types of Qualified Organizations,
(see also Veterans' organizations)
Armed forces:, Veterans' benefits., Armed Forces reservists.
(see also Reservists)
(see also Veterans' benefits)
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
Military, Military uniforms.
Military quarters allotments, Tax-exempt military quarters allowances.
Moving expenses deduction, Members of the Armed Forces
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, Minister's and military personnel housing allowances., Ministers' and military housing allowance.
Rehabilitative program payments, Rehabilitative program payments.
Reserves, Armed Forces reservists traveling more than 100 miles from home., Armed Forces reservists., Armed Forces Reservists Traveling More Than 100 Miles From Home
Retirees' pay:
Taxable income, Military retirement pay.
Withholding, Military retirees.
Tuition payments and allowances under GI Bill, Tuition payments and allowances under the GI Bill.
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, tax (see Tax help)
Assumption of mortgage, 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
ATAA workers, health coverage tax credit, ATAA workers.
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' fees, Legal Expenses, Personal Legal Expenses
Attorneys' fees:
Basis to include, Cost Basis
Social security and railroad retirement benefits, deductions for, Legal expenses.
Title to property, for preparation, filing, etc., Settlement costs.
Attorneys:
Bar review courses, Bar or CPA Review Course
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.
Automatic extension of time 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

Baby-sitting, Baby-sitting.
(see also Domestic help)
Back pay, award for, Back pay awards.
Back pay, award for:
Emotional distress damages under Title VII of Civil Rights Act of 1964, Court awards and damages.
Backup withholding, 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., Nonbusiness bad debt.
Bank deposit, loss due to bank's insolvency or bankruptcy:
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, Table 28-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes.
Balance due, Refund or balance due.
Bankruptcy:
Canceled debt not deemed to be income, Excluded debt.
Financial institution's bankruptcy causing deductible loss, Loss on Deposits
Financial institution's bankruptcy causing deductible loss:
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
Losses on deposits, when casualty losses:
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
Home sales (see Sale of home)
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:
Cost basis:
IRAs for nondeductible contributions, Cost basis., Partly taxable.
Definition of, Introduction
Gifts, Property Received as a Gift
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 (see Estate beneficiaries) (see Trust beneficiaries)
Bequests (see Estate beneficiaries) (see Gifts) (see Inheritance)
Bingo, , Contributions From Which You Benefit
Birth control pills,
Birth of child:
Dependent exemption for, Child born alive., Death or birth.
Head of household, qualifying person to file as, Death or birth., Death or birth.
Social Security Number to be obtained, Born and died in 2004.
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 (Business or Medical)
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 aircraft., Car value.
Boarding houses, Dwelling unit.
Boats:
Charitable gift of, deduction for fair market value, Cars, boats, and aircraft.
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)
Borrowed funds, Loans., Items You Cannot Deduct
(see also Loans)
Borrowed funds:
Used for charitable contributions, deduction for, Borrowed funds.
Bottled water,
Boy Scouts:
Charitable contributions to, Examples.,
Breach of contract
employment, Damages for Breach of Employment Contract
Breach of contract:
Damages as income, Court awards and damages.
Bribes, Bribes.
Bribes and illegal payments, List of Nondeductible Expenses
Brokers, Brokerage and other accounts.
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)
Burial expenses: (see Funerals)
Business associates, Meals and Incidental Expenses, Entertainment Expenses
(see also Entertainment expenses)
Business associates:
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.
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 to Business or Rental Use
Sales or exchanges, Other property transactions.
Sales or exchanges:
Like-kind exchanges, Like-kind exchanges.
Business tax credits:
Claim for refund, Exceptions for special types of refunds.
Business use of home, Home Office

C

Cafeteria plans, Cafeteria plans.
Calendar year taxpayers:
Accounting periods, When Do I Have To File?, Accounting Periods, Accounting period.
Filing due date, When Do I Have To File?
California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds.
Campaign contributions, Campaign contributions., , Contributions to Nonqualified Organizations
Campaign contributions:
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
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 gains :
Total net gain, Total net gain or loss.
Capital gains or losses, Capital Gains and Losses, How to report and postpone gain., 17. Reporting Gains and Losses, Tax computation.
Capital gains or losses:
Bad debts as short-term capital loss, How to report bad debts.
Carryover of, Long-term gains and losses., Capital loss carryover.
Carryover of:
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
Deductions:
Limit on, Limit on deduction.
Married filing separately, Special Rules
Distributions, Capital Gain Distributions
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
Net capital gain:
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
Tax rates:
Maximum capital gain rates (Table 17-1),
Total net loss, Total net gain or loss.
Undistributed gains, Long-term gains and losses.
Undistributed gains:
Credit for tax on, Undistributed capital gains of mutual funds and REITs., Credit for Tax on Undistributed Capital Gain
Capital losses:
Decedent's deduction, Deduction for Losses
Car expenses
Depreciation (see Depreciation of car)
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.
Capital loss:
Worksheet, Figuring your carryover.
Charitable contributions, when deduction exceeds adjusted-gross-income limits, Carryovers
Investment interest, Limit on Deduction
Cars, Transportation, Transporting school children., 19. Moving Expenses, 28. Car Expenses and Other Employee Business Expenses, Car Expenses
(see also Moving expenses)
(see also Travel and transportation)
Electric vehicles (see Electric cars)
Cars:, Car Expenses
(see also Standard mileage rates)
Accidents resulting in casualty loss, Deductible losses.
Accidents resulting in casualty loss:
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 aircraft., Car value.
Business and personal use, allocation between, Business and personal use., Separating expenses.
Business-related travel expenses, Table 28-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes.
Car pools, Car pools.
Charitable gift of, deduction for fair market value, Cars, boats, and aircraft.
Charitable organization service, use for, Car expenses., Car expenses.
Depreciation, Depreciation and section 179 deductions.
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
Reporting of:
Table 29-3 showing forms to be used, Table 28-3. Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements
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 method taxpayers, Cash method.
Cash method taxpayers:
Bad debts, Basis in bad debt required.
Deceased taxpayer, Cash method.
Points, deduction of, Deduction allowed in year paid.
Real estate transactions, tax allocation, Buyers and sellers of real estate.
Taxes paid during tax year, deduction of, The tax must be paid during your tax year.
Worthless securities and negotiable promissory notes, Worthless securities.
Cash rebates, Cash rebates.
Cash:
Dividends paid as, Introduction
Rebates, Cash rebates.
Sales of property for, Payment of cash.
Casualties, Home destroyed or condemned.
Casualty insurance:
Premiums not in property basis, Settlement costs.
Reimbursements from, Casualty insurance and other reimbursements.
Casualty losses, 27. Nonbusiness Casualty and Theft Losses, Net operating loss (NOL)., Certain Casualty and Theft Losses, Certain Casualty and Theft Losses
Casualty losses:
Adjusted basis in property, Casualty and theft losses., Involuntary Conversions, Adjusted Basis, Adjustments to basis.
Amount of loss, Amount of Loss
Appraisals, Appraisal., Costs of photographs and appraisals.
Bank deposit, loss due to bank's insolvency or bankruptcy, Ordinary loss or casualty loss., 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.
Deductible losses:
$100 rule, $100 Rule
When to take (Table 27-2),
Deduction limits, Deduction Limits
Deduction limits:
For personal property (Table 27-1),
Definition of casualty, Casualty
Disasters (see 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, Casualty loss., How To Report Gains and Losses
Single casualty on multiple properties, Single Casualty on Multiple Properties
Cellular telephone, Depreciation on Computers or Cellular Telephones
Cemeteries:
Charitable contributions to, Types of Qualified Organizations
Certificate, mortgage credit, Who qualifies.
Certificates of deposit (CDs), Certificates of deposit (CDs)., 18. 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, 26. Contributions, How To Report
Charitable contributions:
$250 or more, recordkeeping requirements, Contributions of $250 or More
$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.
Capital gain property as donation:
Limit on deduction, 50% Limit, 30% Limit, 20% Limit
Carryover of excess deduction, Carryovers
Cash, recordkeeping requirements, Cash Contributions
Deductions:
30% limit of adjusted gross income, 30% Limit
50% limit of adjusted gross income, 50% Limit
Examples of (Table 27-1),
Limits on, Contributions You Can Deduct, Limits on Deductions
Year to claim deduction, When To Deduct
Definition of, Introduction
Dwelling unit used as home, Donation of use of property.
Fair market value of property contributions, Contributions You Can Deduct, Determining Fair Market Value, Amount of deduction — general rule.
Fair market value of property contributions:
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.
Less than $250, recordkeeping requirements, Contributions of Less Than $250
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.
Payment partly for goods or services, Reminders
Property contributions, Contributions of Property
Property contributions:
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
Qualified organizations:
Types of, Types of Qualified Organizations
Written statement from, Written statement.
Recordkeeping requirements, Records To Keep
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.
Volunteers, deductibility of contributions (Table 27-2),
Written acknowledgment from recipient organization, Reminders, Records To Keep, Acknowledgment.
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 23-1), What Medical Expenses Are Includible?
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, Due diligence.
Earned income, Earned income.
Full-time student, Full-time student.
Keeping up a home test, Keeping Up a Home Test
Payments to relatives, Payments to Relatives
Child and dependent care credit:
Married filing separately, Special Rules
Child care
Credit (see Child and dependent care credit)
Employment taxes (see Domestic help)
Child care:
Baby-sitting, Baby-sitting.
Care providers, Child care providers.
Nursing care for healthy baby, not deductible as medical expense,
Child custody:
Support test for dependents, Custody.
Child support, Child support., Child support payments.
Child support:
Alimony, difference from, Payments not alimony., Alimony requirements., Child support.
Home jointly owned, Home jointly owned.
Paid in later year, Paid in a later year.
Remarried parent, Remarried parent.
Third party support, Third-party support.
Child tax credit, Reminders, Who Should File, You can use Form 1040A if all of the following apply.
Child tax credit:, 36. Child Tax Credit, Checking Your Withholding
Additional credit, Additional Child Tax Credit
Amount of credit, Reminders, Amount of Credit
Claiming, procedure for, Claiming the Credit
Eligibility, Child tax credit.
Form 8812, completed, How to claim the additional child tax credit.
Limits, Special Rules, Limits on the Credit
Limits:
Modified adjusted gross income, Modified AGI.
Married filing separately, Special Rules
Qualifying child, Child tax credit., Qualifying Child
Withholding, checking amount, Checking Your Withholding
Childcare:
Credit, 34. Child and Dependent Care Credit
Provider
Taxpayer identification number, Provider Identification Test
Children, Personal Expenses
(see also Adoption)
Credit for (see Child and dependent care credit) (see Child tax credit)
Dividends of (see this heading: Investment income of child under age 14)
Tax credit (see Child tax credit)
Children:, Adoption., Adoption Assistance
(see also Adoption)
Additional credit on child tax credit, Additional Child Tax Credit
Baby-sitters, Baby-sitting.
Birth of child:
Dependent exemption for, Child born alive., Death or birth.
Head of household, qualifying person to file as, Death or birth., Death or birth.
Social Security Number to be obtained, Born and died in 2004.
Care providers, Child care providers.
(see also Child care)
Child's tax, figuring of, Step 3. Figuring the Child's Tax (Form 8615, Part III)
Child's tax, figuring of:
Alternative minimum tax, Alternative minimum tax.
Custody of:
Support test for dependents, Custody.
Death of child
Stillborn child, Stillborn child.
Death of child:
Head of household, qualifying person to file as, Death or birth., Death or birth.
Deductions, Line 2 (deductions).
Definition of, Child defined.
Dependency exemption (see Dependents)
Earnings of, Child's earnings.
Election to use parent's return, effect of making, Effect of Making the Election
Election to use parent's return, effect of making:
Inclusion of child's income on parent's return (Figure 32-A), Effect of Making the Election
Exemption for dependents (see Dependents)
Filing requirements, Child's earnings.
Filing requirements:
As dependents (Table 1-2),
Gifts to, Income from property given to a child., Income from property received as a gift.
Income, calculation of, Figuring Child's Income
Income, calculation of:
Capital gains distributions, Capital gain distributions and qualified dividends.
Investment income of child under age 14, Tax on investment income of a child under age 14., 33. Tax on Investment Income of Certain Minor Children, Illustrated Example
Investment income of child under age 14:
Dependent filing requirements (Table 1-2),
Form 8615, use of (Figure 32-B),
General rules, Introduction
Interest and dividends, Children Under Age 14, You can use Form 1040A if all of the following apply., Tax on investment income of a child under age 14.
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, Children Under Age 14, Investment income of child reported on parent's return., Which Parent's Return To Use, Parent's Election To Report Child's Interest and Dividends
Trust income, Trust income.
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 child, Stillborn child.
Support of (see Child support)
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.
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),
Churches, temples, etc.:
Charitable contributions to, Examples.,
Charitable contributions to:
50% limit on deduction, 50% limit organizations.
Convention delegates, deduction of unreimbursed expenses, Conventions.
Citizens outside U.S.
Employment (see Foreign employment)
Citizens outside U.S.:
Business travel outside U.S., Travel Outside the United States, Travel Primarily for Business, Travel Primarily for Personal Reasons
Business travel outside U.S.:
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
Extension of time to file, Individuals Outside the United States
Filing requirements, U.S. Citizens and Residents Living Outside the United States
Moving expenses for move outside U.S., Moves to locations outside the United States.
Withholding from IRA distributions, IRA distributions delivered outside the United States.
Citizenship:
Dependency exemption test, Citizen or Resident Test
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)
Clean-fuel vehicles, Deduction for clean-fuel vehicle and refueling property.
Clergy, Ministers.
Clergy:
Contributions that can be spent as individual wishes, not deductible charitable contribution, Contributions to Individuals
Housing, Clergy
Housing:
Real estate taxes when receiving housing allowance, Minister's and military personnel 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)
Clients:
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, work, Work Clothes and Uniforms
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 goods.
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
Education costs (see Qualified tuition programs) (see Tuition)
Employer-provided educational assistance (see Educational assistance)
Colleges and universities:
Charitable contributions to, Examples.,
Charitable contributions to:
50% limit on deduction, 50% limit organizations.
Athletic events, amount deductible, Athletic events.
Combat pay election., What's New
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
Commissions:
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
Commuting expenses:
Employer-provided commuter vehicle, Commuter highway vehicle.
Compensation, 6. Wages, Salaries, and Other Earnings
(see also Wages and salaries)
Compensation:
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
Computation of tax:
Equal amounts, Equal amounts.
Negative amounts, Negative amounts.
Rounding off dollars, Rounding off dollars.
Computer, Depreciation on Computers or Cellular Telephones
Condemnation of property, Home destroyed or condemned., Condemnations.
Condemnation of property:
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
Constructive receipt of income, Constructive receipt., Payment to an agent., Constructive receipt.
Contributions, Gift To Reduce Debt Held by the Public, Donation of use of property., Campaign contributions., 26. Contributions, , Contributions to Nonqualified Organizations, How To Report
(see also Campaign contributions)
(see also Charitable contributions)
Retirement (see specific type of plan)
Contributions:
Political, Political Contributions
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:
Depreciation deduction for rented unit, Cooperative apartments.
Dwelling unit used as home, Introduction
Mortgage interest statements, Mortgage Interest Statement
Real estate taxes, deduction of, Tenant-shareholders in a cooperative housing corporation.
Real estate taxes, deduction of:
Taxes that are deductible (Table 24-1),
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
Copyrights:
Infringement damages, Court awards and damages.
Royalties, Royalties
Corporations, S Corporation Income
(see also S corporations)
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:
Cost basis:
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)
Coverdell ESAs, Coverdell education savings account (ESA).
Coverdell ESAs:
Additional tax on, Other taxes.
Filing requirements (Table 1-3),
CPAs (see Accountants)
Credit card payment of taxes:
Estimated tax, How To Pay Estimated Tax, Payment by Electronic Funds Withdrawal or Credit Card
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.
Payment of taxes:
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 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
Credits, You can use Form 1040A if all of the following apply., 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.
(see also Adoption)
Child and dependent care (see Child and dependent care credit)
Child tax (see Child tax credit)
Earned income (see Earned Income Credit)
Education (see Education credits)
Health coverage tax (see Health coverage tax credit)
Credits:
Alternative minimum tax, credit for prior year tax, Credit for Prior Year Minimum Tax, How to claim the 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, 34. Child and Dependent Care Credit
Child tax (see Child tax credit)
Decedent's return, Credits
Earned income, 38. Earned Income Credit (see Earned Income Credit)
Electric vehicles (see Electric cars)
Empowerment zone and renewal community employment credit, Credits.
Excess withholding of social security and tier 1 railroad retirement tax (see Excess withholding credit)
For the disabled, 35. Credit for the Elderly or the Disabled
For the elderly, 35. Credit for the Elderly or the Disabled
Foreign tax (see Foreign tax credit)
Fuel from a nonconventional source, Credits.
Hope scholarship, Special Rules
Lifetime learning (see Lifetime learning credit)
Mortgage interest (see Mortgage interest credit)
Nonrefundable 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.
Refundable, Refundable credits., Refundable Credits
Retirement savings contribution (see Retirement savings contribution 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
Custodial parent:
Child and dependent care credit, Custodial parent.
Customers, Meals and Incidental Expenses, Entertainment Expenses
(see also Entertainment expenses)
Customers:
Business travel to meet, Transportation Expenses
Travel expenses of, paying for, Business associate.

D

Daily allowance (see Per diem)
Damage to property (see Casualty losses)
Disasters (see Disaster relief)
Damages, Damages for Breach of Employment Contract
Damages from lawsuits, Court awards and damages.
Damages from lawsuits:
Medical expenses as part of settlement, Damages for Personal Injuries
Dating your return, Signatures
Daycare centers (see Child and dependent care credit) (see Child care)
De minimis benefits, De Minimis (Minimal) Benefits
Deadlines (see Due dates)
Death (see Decedents)
Death benefits:
Accelerated, Accelerated Death Benefits, 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, Reminders, Public Safety Officer Killed in the Line of Duty
Debt instruments (see Bonds or Notes)
Debts, Exceptions for special types of refunds., Recoveries
(see also Bad debts)
Canceled (see Cancellation of debt)
Debts:
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, 4. Decedents, Deductions in Respect of the Decedent (see Executors and administrators)
(see also Executors and administrators)
Funeral expenses, Contributions to Individuals
Decedents:
Accelerated death benefits, Accelerated Death Benefits
Capital loss of, Decedent's capital loss.
Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives
Deceased spouse:
Personal exemption, Death of spouse.
Deductions in respect of, Deductions in Respect of the Decedent
Dependent of survivor, Decedent as your dependent.
Due dates, Filing for a decedent.
Effect on tax liability of survivors, Tax Effect on Others
Executors and administrators, Executor., Administrator., Personal representative.
Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives
Funeral expenses (see Funerals)
Income in respect of, Income in Respect of the Decedent
Joint returns, Joint return., Personal representative may revoke joint return election., Joint return by surviving spouse.
Medical and dental expenses, Decedent
Moving expenses deduction for survivors of decedent working abroad, Survivors of decedents who were working abroad.
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
Deductions, Nonbusiness Bad Debts, How to report bad debts., Capital Losses
(see also Bad debts)
(see also Capital losses)
Casualty losses (see Capital losses)
IRA contributions (see Individual retirement arrangements (IRAs))
Itemizing (see Itemized deductions)
Student loan interest deduction (see Student loans)
Tuition and fees (see Tuition)
Deductions:, Special Rules, 3. Personal Exemptions and Dependents, What's New for 2004, Your Own Exemption, Phaseout of Exemptions, Depreciation Methods, Recoveries, 22. Standard Deduction, Points, Treatment by buyer., Meals and Incidental Expenses, Entertainment Expenses
(see also Depreciation)
(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, Introduction, How To Deduct Alimony Paid
Business expenses (see Business expenses)
Casualty losses, Certain Casualty and Theft Losses
Changing claim after filing, need to amend, Amended Returns and Claims for Refund
Charitable contributions, 26. Contributions, How To Report
(see also Charitable contributions)
Clean-fuel vehicles, Deduction for clean-fuel vehicle and refueling property.
Decedent, in respect of, Deductions in Respect of the Decedent
Dental expenses (see Medical and dental expenses)
Depreciation, Depreciation and section 179 deduction.
Disaster relief contributions to qualified organizations, Reminders
Educator expenses, You can use Form 1040A if all of the following apply., Educator Expenses
Estate, Excess Deductions of an Estate
Fee-basis government officials, Special Rules
Impairment-related work expenses, Impairment-Related Work Expenses (Business or Medical), Impairment-related work expenses of disabled employees.
Interest (see Interest payments)
Investment expenses, Investment expenses.
Itemizing (see Itemized deductions)
Long-term care insurance contracts,
Meal expenses (see Meal and lodging expenses)
Medical expenses (see Medical and dental expenses)
Mortgage interest (see Mortgages)
Moving expenses, Who Can Deduct Moving Expenses, Where to deduct.
Not itemizing, use of Form 1040A, You can use Form 1040A if all of the following apply.
Pass-through entities, Indirect Deductions of Pass-Through Entities
Penalties, no deduction permitted, Penalties.
Performing artists' expenses, Expenses of certain performing artists.
Personal exemption (see Personal exemption)
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, 22. 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)
Tuition and fees (see Tuition)
Union dues (see Labor unions)
Work-related education, What Expenses Can Be Deducted
Deeds:
Preparation costs for, Amounts charged for services.
Recording fees, basis to include, Real estate taxes.
Deferred annuity contracts (see Annuities)
Deferred compensation plans (see Retirement plans)
Deferred compensation:
Limit, Elective deferrals.
Delinquent taxes:
Real estate transactions, tax allocation, Real estate taxes for prior years.
Delivery services, Reminders, Private delivery services.
Delivery services:
Business-related travel expense, Table 28-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes.
Demutualization of life insurance companies, Demutualization of life insurance companies.
Dental expenses (see Medical and dental expenses)
Dentures:
Deductibility as medical expense,
Dependent care:
Benefits, Dependent care benefits., Dependent Care Benefits
Forfeitures, Forfeitures.
Center, Dependent care center.
Credit for, 34. Child and Dependent Care Credit
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.
(see also Adoption)
(see also Child tax credit)
Dependents:, Adoption.
(see also Adoption)
Born and died within year, Exception., Born and died in 2004.
Child, defined, Child defined.
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
Exemptions, Single persons., Exemptions for Dependents
Exemptions:
Chart summarizing claims (Figure 3-A),
Child born alive, Child born alive.
Child tax credit available, Child tax credit.
Death during year, Death of dependent., Decedent as your dependent.
Disabled, Disabled dependents.
Housekeepers, maids, servants, Housekeepers, maids, or servants.
Kidnapped child, Kidnapped child.
Stillborn child, Stillborn child.
Filing requirements, Child's earnings.
Filing requirements:
Earned income, unearned income, and gross income levels (Table 1-2),
Foster children (see Foster care)
Medical and dental expenses of, Dependent.
Social security number, Dependent's social security number.
Social Security Number, Phaseout of Exemptions
Social security number:
Adoption taxpayer identification number, Adoption taxpayer identification number (ATIN).
Alien dependents, Alien dependent.
Social Security Number:
Adoption taxpayer identification number, Taxpayer identification numbers for aliens.
Alien dependents, Born and died in 2004.
Standard deduction for, Standard Deduction for Dependents
Standard deduction for:
Worksheet (Table 22-3), Electing to itemize for state tax or other purposes.
Tests to claim, Dependency Tests
Tests to claim:
Citizen or residency test, Citizen or Resident Test
Gross income test, Gross Income Test
Joint return test, Joint Return Test
Member of household or relationship test, Member of Household or Relationship Test
Multiple support agreement, Multiple Support Agreement
Support test, Support Test
Travel expenses for, Travel expenses for another individual.
Tuition deduction for, Who Can Claim a Dependent's Expenses
Depletion allowance, Depletion.
Deposits:
Loss on, Loss on Deposits
Losses on, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits
Losses on:
Reporting of, Loss on deposits.
Depreciation
Cellular telephone, Depreciation on Computers or Cellular Telephones
Computer, Depreciation on Computers or Cellular Telephones
Home computer, Depreciation on Home Computer
Depreciation:
ACRS, Depreciation Methods
(see also ACRS (Accelerated Cost Recovery System))
Adjustment to basis for, Depreciation and section 179 deduction.
Alternative minimum tax and accelerated depreciation, Alternative minimum tax.
Cars, Depreciation and section 179 deductions.
Change of use of property, Basis for depreciation.
Cooperative apartments, deduction for rented unit, Cooperative apartments.
Correcting amount claimed, Claiming the correct amount of depreciation.
Form 4562:
Rental property depreciation, Depreciation
MACRS, Depreciation Methods, MACRS
(see also MACRS (Modified Accelerated Cost Recovery System))
Methods of, Depreciation Methods
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
Rental property:
Special depreciation allowance, Special Depreciation Allowance
Useful lives and either straight line or accelerated method of depreciation, Depreciation Methods
Destroyed records, Destroyed records.
Diaper service,
Direct deposit of refunds, Refunds
Directors' fees, Corporate director.
Disabilities, persons with, Physically or mentally not able to care for oneself.
Blind (see Blind persons)
Credit for (see Elderly or disabled, credit for)
Disabilities, persons with: (see 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, 35. Credit for the Elderly or the Disabled
Dependency exemption, gross income test for, Disabled dependents.
Dependent who is disabled, deduction for care expenses, Disabled Dependent Care Expenses
Expenses for, Impairment-Related Work Expenses
Guide dogs, deductible as medical expense,
Impairment-related work expenses of, Impairment-Related Work Expenses (Business or Medical), Impairment-related work expenses of disabled employees.
Impairment-related work expenses of:
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 benefits:
Earned Income Credit, Disability Benefits
Disability insurance payments:
Earned Income Credit, Disability insurance payments.
Disability, permanent and total disability, Permanent and total disability.
Disability:
Income, Disability income.
Disaster Assistance Act of 1988:
Withholding, Federal Payments
Disaster relief, Terrorist attack or military action., Disability Pensions, Disaster relief.
(see also Terrorist attacks)
Disaster relief:, Disaster relief payments.
Cash gifts to victims, Cash gifts.
Deductions for contributions to qualified organizations, Reminders
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.
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, Eligible rollover distributions.
(see also Rollovers)
Early (see Early withdrawal from deferred interest account)
Hardship (see Hardship distributions)
Lump sum (see Lump-sum distributions)
Required minimum distributions (see Individual retirement arrangements (IRAs)) (see Pensions)
Distributions:, The 1099 Series
(see also Dividends)
Liquidating distributions, Liquidating Distributions
Nondividend distributions, Nondividend Distributions
Return of capital, Nondividend Distributions
District of Columbia first-time homebuyer credit, Credits.
Dividends, 9. Dividends and Other Corporate Distributions, More information.
Alaska Permanent Fund (see Alaska Permanent Fund dividends)
Form 1099-DIV (see Form 1099-DIV)
Dividends:, Form 1099-DIV.
(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
Deceased taxpayer, reporting of, Interest and Dividend Income (Forms 1099)
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.
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
Reporting of:
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 taxpayers, Alimony.
(see also Alimony)
Divorced taxpayers:
Child and dependent care credit, Child of Divorced or Separated Parents
Child custody:
Support test for dependents, Custody.
Definition of divorce instrument for purposes of alimony, Divorce or separation instrument.
Dependent support test, Support Test for Child of Divorced or Separated Parents
Dependent support test:
Chart (Figure 3-B),
Post-1984 divorce decree or separation agreement, Divorce decree or separation agreement made after 1984.
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:
Dependent exemption not applicable, Housekeepers, maids, or servants.
Withholding, Household workers.
Domestic relations orders, qualified (QDROs):
Rollover of retirement plan distribution, Alternate payee under qualified domestic relations order.
Donations (see Charitable contributions)
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, Table 28-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes., Incidental expenses.
Dual-status taxpayers, Dual-status taxpayer.
Dual-status taxpayers:
Joint returns not available, Nonresident alien or dual-status alien.
Standard deduction, Persons not eligible for the standard deduction.
Due dates, Balance due., When Do I Have To File?, Private delivery services.
Extension (see Extension of time to file)
Due dates:
2004 dates (Table 1-5),
Deceased taxpayer, When and where to file.
Disaster areas, postponed deadlines, Postponed tax deadlines.
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, Home jointly owned.
(see also Home)
Cooperative (see Cooperative housing)
Dwelling units:, Personal Use of Dwelling Unit (Including Vacation Home), Dwelling Unit Used as Home, Examples, How To Divide Expenses
(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
E-file:
Extensions of time to file, How to get the automatic extension.
Forms 8453 and 8453-OL for signature requirements, Forms 8453 and 8453-OL.
On time filing, Electronically filed returns.
Early withdrawal from deferred interest account
Form 1099-R reporting (see Form 1099-R)
Form 5329 reporting (see Form 5329)
Early withdrawal from deferred interest account:
Annuities,
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, 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.
Earned Income Credit, Earned income credit., Earned income credit., Earned income credit., 38. Earned Income Credit
Earned Income Credit:
2004 changes, What's New for 2004
Advance, Reminders, You can use Form 1040EZ if all of the following apply.
Advance:
Filing requirements (Table 1-3),
Amount of earned income, What's New for 2004
Considered unmarried, Earned income credit.
Disability benefits, Disability Benefits
Disability insurance payments, Disability insurance payments.
Filing claim, Who Should File
Foster child, Eligible foster child.
Investment income, limit on, What's New for 2004
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.
Earned income:
Defined:
For purposes of standard deduction, Earned income defined.
Dependent filing requirements (Table 1-2),
Employee, Rule 7. You Must Have Earned Income
Nontaxable, What's New
Self-employed, Rule 7. You Must Have Earned Income
Earthquakes, Disaster relief.
(see also Disaster relief)
Earthquakes:
Casualty loss caused by, Deductible losses.
Easements:
Adjustment to basis for, Easements.
Education credits, You can use Form 1040A if all of the following apply.
Education credits:, 37. Education Credits, Information for Only the Hope Credit, Illustrated Example (see Hope credit; Lifetime learning credit)
(see also Hope credit)
Academic period, Academic period.
Can you claim (Figure 37-A), When Must the Credit Be Repaid (Recaptured)
Comparison chart (Table 37-1),
Dependent's education expenses, claiming, Who Can Claim a Dependent's Expenses
Eligible educational institution, Eligible educational institution.
Expenses, qualified education, What Expenses Qualify, Comprehensive or bundled fees.
Form 8863, completed sample, Illustrated Example
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.
Recapture of:
Filing requirements (Table 1-3),
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, Can You Claim a Credit
Education expenses, You can use Form 1040A if all of the following apply.
(see also Tuition)
Employer-provided (see Educational assistance)
Tuition (see Qualified tuition programs)
Education expenses:, Tuition and Fees Deduction
(see also Tuition)
Employer-provided (see Educational assistance)
Teacher's out-of-pocket expenses, You can use Form 1040A if all of the following apply., Educator Expenses
Work-related education, deduction of expenses, Cruises and conventions.
Education savings accounts (see Coverdell ESAs)
Education:
Savings bond program, Education Savings Bond Program
Educational assistance, You can use Form 1040A if all of the following apply.
(see also Tuition)
Scholarships (see Scholarships and fellowships)
Tuition (see Qualified tuition programs)
Educational assistance:, Tuition and Fees Deduction
(see also Tuition)
Employer-provided, Educational Assistance
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.,
Charitable contributions to:
50% limit on deduction, 50% limit organizations.
Educator out-of-pocket expenses, You can use Form 1040A if all of the following apply., Educator Expenses
Educators:
Excess over limit, Educator Expenses Over Limit
Expenses, Educators.
EE series bonds (see U.S. savings bonds)
EIC (see Earned Income Credit)
Elderly or disabled, credit for, You can use Form 1040A if all of the following apply.
Elderly or disabled, credit for:
Married filing separately, Special Rules
Elderly persons, 11. Retirement Plans, Pensions, and Annuities, Employee Pensions and Annuities
(see also Pensions)
Credit for (see Elderly or disabled, credit for)
Long-term care (see Long-term care insurance contracts)
Elderly persons:
Exemption from withholding, Age 65 or older or blind.
Home for the aged, Home for the aged.
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)
Standard deduction for age 65 or older:
Filing status (Chart), Electing to itemize for state tax or other purposes.
Tax Counseling for the Elderly, Free Help With Your Return
Election precinct officials:
Fees, reporting of, Election precinct official.
Elective deferrals, 11. Retirement Plans, Pensions, and Annuities
(see also Retirement plans)
Elective deferrals:
Limits, Elective deferrals.
Elective surgery:
Not deductible as medical expense,
Electric cars:
Credit, Car Expenses
Credits, Qualified Electric Vehicle Credit
Credits:
Adjustment to basis, Credit for qualified electric vehicles.
Amount of, Amount of credit.
Filing requirements (Table 1-3),
How to claim, How to claim the credit.
Qualified electric vehicle, Qualified electric vehicle.
Recapture of, Recapture.
Electronic filing (see E-file)
Electronic payment options, Reminders, Credit card.
Electronic payment options:
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, Payment by Electronic Funds Withdrawal or Credit Card
Electronic reporting
Returns (see E-file)
Electronic reporting:
Tip statement from employees to employers, Electronic tip statement.
Eligible educational institution:
Education credits, Eligible educational institution.
Foreign schools, Eligible educational institution., Eligible educational institution.
Student loan interest deduction, Eligible educational institution.
Tuition and fees deduction, Eligible educational institution.
Eligible student:
Hope credit, Who Is an Eligible Student
Lifetime learning credit, Who Is an Eligible Student
Student loan interest deduction, Eligible student.
Tuition and fees deduction, Who Is an Eligible Student
Embezzlement:
Losses due to, Theft
Reporting embezzled funds, Illegal income.
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 (see Fringe benefits) (see specific type of benefit (e.g., Health insurance, Life insurance, etc.))
Employee business expenses, 28. Car Expenses and Other Employee Business Expenses, Illustrated Example
Employee business expenses:
Commuting expenses, Commuting expenses.
Deductions for, Introduction, Who does not need to use this chapter.
Deductions for:
Form 2106 for deducting, Both self-employed and an employee.
Impairment-related work expenses, deduction for, Impairment-Related Work Expenses (Business or Medical), 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)
Reimbursements:
Returning excess, Expense allowances., Returning Excess Reimbursements
Travel (see Travel and transportation expenses)
Work-related education, 29. Tax Benefits for Work-Related Education, Employees
Employee expenses:
Cellular telephone, Depreciation on Computers or Cellular Telephones
Home computer, Depreciation on Computers or Cellular Telephones, Depreciation on Home Computer
Miscellaneous, Unreimbursed Employee Expenses (Line 20)
Employees
Business expenses (see Employee business expenses)
Overseas employment (see Foreign employment)
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 (see Fringe benefits)
Jury duty pay, Jury duty.
Employers, Amount of contribution.
(see also Payroll deductions)
Educational assistance from (see Educational assistance)
Overseas employment (see Foreign employment)
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
Taxes:
FICA withholding (see Withholding)
Employment taxes, Reminders, Household services., Employment Taxes for Household Employers
(see also Social security and Medicare taxes)
FICA withholding (see Withholding)
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)
Household help (see Domestic help)
Tip income, You must use Form 1040 if any of the following apply.,
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.
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
Entertainment expenses:
50% limit, 50% Limit
50% limit:
Figure 28-A summary of rules,
Allocation of costs, Separating costs., Separating expenses.
Business-related gifts vs., Gift or entertainment., 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
Proof of expenses:
Table 29-2 summary, Table 28-2. How To Prove Certain Business Expenses
Recordkeeping requirements, Recordkeeping
Reporting of, How To Report
Reporting of:
Table 29-3 showing forms to be used, Table 28-3. Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements
Taking turns paying for meals or entertainment, Taking turns paying for meals or entertainment.
Tickets:
Face-value as deductible amount, Entertainment.
Gift vs. entertainment deduction, Gift or entertainment., Gift or entertainment.
Equipment, Hauling tools or instruments.
(see also Tools)
Equipment:
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
IRAs, failure to take required distribution, Request to excuse the tax.
Refunds, Interest on erroneous refund.
Escrow:
Taxes placed in, when deductible, Taxes placed in escrow.
Estate beneficiaries, Inherited Property, Inherited property.
(see also Inheritance)
IRAs (see Individual retirement arrangements (IRAs))
Estate beneficiaries:, Gifts and inheritances.
(see also Inheritance)
Consistent treatment of estate items, Reminders
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
Return, filing threshold, Reminders
Estates
Tax, Federal Estate Tax on Income in Respect of a Decedent (see Estate tax)
Survivor's annuity, Estate tax.
Estates:, Estate and trust income.
(see also Estate beneficiaries)
Income, Estate and trust income.
Investment interest, Partners, shareholders, and beneficiaries.
Estimated tax, 5. Tax Withholding and Estimated Tax, IRS can figure the penalty for you.
Estimated tax:
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, Payment by Electronic Funds Withdrawal or Credit Card
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, Using the Payment-Vouchers
Payments, Estimated tax payments., How To Pay Estimated Tax
Payments:
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.
Penalty for underpayment:
IRS computation of, Form 2210, Underpayment Penalty
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.
Medical expenses:
Excess algorithm (Figure 23-A), Reimbursement in a later year.
Excess withholding credit, What's New, Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld
Excess withholding credit:
How to claim, How to claim the credit.
Joint returns, One employer.
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)
Exchanges:
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
Deductibility (Table 24-1),
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.
Exclusions from gross income
Capital gains from home sale (see Sale of home)
Exclusions from gross income:
Accelerated death benefits, Accelerated Death Benefits, Accelerated Death Benefits
Annuities, Exclusion limit.
Canceled debt, Excluded debt.
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, Reminders, 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, Reminders, 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, Reminders, Disability Pensions
Executors and administrators, Surviving Spouses, Executors, Administrators, and Legal Representatives
Executors and administrators:
Administrator defined, Administrator.
Duties, Duties
Duties:
Final return, Final Return for the Decedent
Notification of IRS, Notifying the IRS.
Election to file jointly may be revoked, Personal representative may revoke joint return election.
Executor defined, Executor.
Fees, reporting of, Executor, administrator, or personal representative of an estate.
Personal representative defined, Personal representative.
Related party transactions, Losses on sales or trades of property.
Exempt-interest dividends, 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:
2004 changes, What's New for 2004
Exemptions
Securities, tax-exempt (see Securities)
Exemptions:, Single persons., Exemptions for Dependents
(see also Dependents)
Final return for decedent, Exemptions
From withholding, Exemption From Withholding
Personal (see Personal exemption)
Phaseout, Special Rules, What's New for 2004, Phaseout of Exemptions
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
Extension of time to file:
Additional extension, Form 2688, Extension beyond 4 months.
Additional extension, Form 2688:
Not approved, Extension not approved.
Notice of approval, Extension approved.
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
Eye surgery:
Deductibility as medical expense,
Eyeglasses:
As medical expense,

F

Failure to comply with tax laws (see Penalties)
Fair market value (FMV), Fair market value (FMV).
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.
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)
Family:, Single persons., Dependency Tests, Child defined.
(see also Dependents)
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, Aliens.
Withholding, Farmworkers.
Federal crime investigations or prosecutions:
Travel expenses, Exception for federal crime investigations or prosecutions.
Federal Employees' Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA).
Federal employees:
Accrued leave payment, Accrued leave payment.
Cost-of-living allowances, Government cost-of-living allowances.
Disability pensions, Military and Government Disability Pensions
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 government
Employees (see Federal employees)
Federal government:
Charitable contributions to, Types of Qualified Organizations,
Federal income tax:
Interest on, not deductible, Personal Interest
Not deductible, Taxes and Fees You Cannot Deduct
Not deductible:
Deductibility (Table 24-1),
Federal judges:
Employer retirement plan coverage, Federal judges.
Fee-basis officials, State and local government officials paid on a fee basis., Officials Paid on a Fee Basis
Fee-basis officials:
Business expenses of, Special Rules
Work-related education expenses, Performing Artists and Fee-Basis Officials
Fees (see 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 (see Social security and Medicare taxes) (see Withholding)
Fiduciaries, Surviving Spouses, Executors, Administrators, and Legal Representatives, Trustees' fees., Trustees' fees.
(see also Executors and administrators)
(see also Trustees)
Fiduciaries:, Executor., Administrator., Personal representative.
(see also Executors and administrators)
Notice to IRS, Notifying the IRS.
Prohibited transactions, Prohibited Transactions
Related party transactions, Losses on sales or trades of property.
Figures (see Tables and figures)
Figuring taxes and credits, Are Any of Your Benefits Taxable?, 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, 1. Filing Information, Criminal Penalties
Electronic (see E-file)
Late filing penalties (see Penalties)
Unmarried persons (see Single taxpayers)
Filing requirements:, 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
Deceased taxpayer, When and where to file.
Dependents, Child's earnings.,
Estate tax return, filing threshold, Reminders
Extensions, Extensions of Time To File
Gross income levels (Table 1-1),
Individual taxpayers, Individuals—In General
Joint filing, Married Filing Jointly, Accounting period., Relief from joint liability., Married persons.
(see also Joint returns)
Most taxpayers (Table 1-1),
Other situations requiring filing (Table 1-3),
TeleFile, Using a Telephone (TeleFile)
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, Who must file the return?
Filing status, Filing status., 2. Filing Status, Death or birth.
Filing status:
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
Head of household:
Qualifying person to file as, Qualifying Person
Joint returns, Married Filing Jointly
Married filing separately, 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, Final Return for the Decedent
Final return for decedent:
Archer MSA, Archer MSA
Business income, Business Income
Capital loss deduction on, Decedent's capital loss.
Credits, Credits, Tax withheld and estimated payments.
Estimated tax payments, Tax withheld and estimated payments.
Exemptions, Exemptions
Filing, Filing the return.
Income and deductions, determination of, Determining income and deductions.
Income and deductions, determination of:
Interest and dividends, Interest and Dividend Income (Forms 1099)
Itemized deductions, Itemized Deductions
Joint return, Joint return.
Losses, deduction for, Deduction for Losses
Medical expenses, Medical expenses., Decedent
Medicare Advantage MSA, Archer MSA
Partnership income, Partnership income.
Pension, unrecovered investment in, Unrecovered investment in pension.
Refund, file to claim, Filing to get a refund., Claiming a refund.
S corporation income, S corporation income.
Self-employment income, Self-employment income., Coverdell Education Savings Account (ESA)
Standard deduction, Standard Deduction, Decedent's final return.
Third party designee, Third party designee.
When and where to file, When and where to file.
Who must file, Who must file the return?
Who must sign, Signing the return.
Withheld tax, credit for, Tax withheld and estimated payments.
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 (see 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:
District of Columbia, Credits.
First-year expensing (see Section 179 deductions)
Fiscal year, Accounting Periods, Fiscal year taxpayers., Fiscal Years
Fishermen:
Estimated tax, Aliens.
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)
Floods:
Casualty loss caused by, Deductible losses.
FMV (see Fair market value)
Food benefits:
Nutrition program for the elderly, Nutrition Program for the Elderly.
Foreclosure, Foreclosure or repossession., Mortgage ending early.
Foreign children:
Adoption credit, Foreign child.
Foreign employment, Employees of foreign governments or international organizations., Foreign Employer
Foreign employment:
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 taxes:
Deduction of, Foreign Income Taxes
Deduction of:
Form 1116 to claim credit, Foreign income taxes.
Schedule A or Form 1040 reporting, Foreign income taxes.
Definition of, Foreign taxes.
Foreign income:
Dividends, Reminder
Earned income exclusion, Reminders
Reporting of, Reminders
Sale of foreign property, Reminder
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.
Foreign students, Foreign students' place of residence.
Foreign students:
Expenses paid for, deductible when under agreement with qualified organization, Expenses Paid for Student Living With You
Foreign tax credit, Foreign Tax Credit
Foreign tax credit:
Election not to file Form 1116, Election not to file Form 1116.
How to claim, How to claim the credit.
Limit on, Limit on the credit.
Forfeitures
Dependent care benefits, Forfeitures.
Forgiveness of debt (see Cancellation of debt)
Form 1040-ES(NR):
Estimated tax for nonresident aliens, Aliens.
Form 1040-ES:
Estimated tax, How To Figure Estimated Tax, Using the Payment-Vouchers
Form 1040:
Deceased taxpayer, Who must file the return?
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, Crediting an Overpayment
Schedule A:
General sales taxes, deduction of, General sales tax deduction.
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 B:
Nominee distributions, How to report.
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 1040A:
Estimated tax payments, Estimated Tax
Overpayment offset against next year's tax, Crediting an Overpayment
Schedule 1:
Nominee distributions, How to report.
Form 1040X:
Deceased taxpayer, Claiming a refund.
Form 1041:
Estate income tax return, Introduction
Form 1096, File Form 1099-B or Form 1099-S with the IRS.
Form 1099-B, File Form 1099-B or Form 1099-S with the IRS.
Form 1099-B:
Barter income, The 1099 Series
Form 1099-DIV:
Dividend income statement, How to report., The 1099 Series
Form 1099-G:
Government payments, The 1099 Series
Form 1099-INT, Form 1099-INT.
Form 1099-INT:
Interest income statement, Interest and Dividend Income (Forms 1099), How to report., 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-R:
Retirement plan distributions, The 1099 Series
Withheld state and local taxes shown on, Withheld taxes.
Form 1099-S, File Form 1099-B or Form 1099-S with the IRS.
Form 1099-S:
Real estate transactions proceeds, Form 1099-S.
Form 1116:
Foreign tax credit, Foreign income taxes.
Form 1310:
Statement of person claiming refund of deceased person, Introduction, Claiming a refund.
Form 2210:
Underpayment of estimated tax, IRS can figure the penalty for you.
Form 4810:
Prompt assessment request, Introduction
Form 56:
Fiduciary relationship notice, Introduction, Notifying the IRS.
Form 706:
Estate tax return, Introduction
Form 843:
Claim for refund and request for abatement, Claiming a refund.
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:
Withheld state and local taxes shown on, Withheld taxes.
Form W-4:
Employee withholding allowance certificate, New Form W-4.
Form W–2G:
Gambling winnings withholding statement, Form W-2G., Withholding, Form W-2G
Form W–4:
Employee withholding allowance certificate, Determining Amountof Tax Withheld Using 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:
Unemployment compensation, voluntary withholding request, Unemployment Compensation, Federal Payments
Form(s) 1099:
Taxable income report, Interest and Dividend Income (Forms 1099), Backup Withholding, The 1099 Series
Form:
1040, Form 1040., Form 1040 Line Entries
Adjusted gross income, Adjusted gross income (AGI).
Adoption expenses, How to claim the credit.
Alternative minimum tax, Credit for prior year tax, How to claim the credit.
Electric vehicle credit, How to claim the credit.
Excess withholding credit, How to claim the credit.
Foreign tax credit, How to claim the credit.
Health insurance credit, How To Claim the Credit
Mortgage interest credit, How to claim the credit.
Schedule A:, Mortgage interest deduction, Reduced home mortgage interest deduction.
Undistributed long-term capital gains, Credit for Tax on Undistributed Capital Gain
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.
Home mortgage interest deduction, Home Mortgage Interest
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, Reminders, Form 1040.
Interest income, Reminders
1040, Schedule C
Barter income, Bartering
Child care providers, Child care 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, Child care 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.
Home sale, capital gains from,
Nonbusiness bad debts, loss of deposits due to bank's insolvency or bankruptcy, How to report.
Reconciling Form 1099 with, Reconciling Forms 1099 with Schedule D.
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.
1040:
Address label, Peel-Off Address Label
Alaska Permanent Fund dividends, Alaska Permanent Fund dividends.
Alien taxpayer identification numbers, Born and died in 2004.
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.
Educator expenses, How the deduction is claimed.
Executors' and administrators' fees, Executor, administrator, or personal representative of an estate.
FECA benefits, Railroad sick pay.
Insurance distributions, Dividends on insurance policies.
IRAs, Reporting taxable distributions on your return., Filing a tax return.
Personal exemption, How you claim an exemption.
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.
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.
Use of, Form 1040, Single, Married Filing Jointly, How to file., How to file.
Wages and salary reporting, Form W-2.
Workers' compensation, Return to work.
1040A, Form 1040A., Form 1040A Line Entries
Adjusted gross income, Adjusted gross income (AGI).
Adoption expenses, How to claim the credit.
Excess withholding credit, How to claim the credit.
1040A, Schedule 1
Dividends, Reminders, Form 1040A.
1040A:
Address label, Peel-Off Address Label
Alaska Permanent Fund dividends, Alaska Permanent Fund dividends.
Alien taxpayer identification numbers, Born and died in 2004.
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
Educator expenses, How the deduction is claimed.
FECA benefits, Railroad sick pay.
Insurance distributions, Dividends on insurance policies.
IRA distributions, Reporting taxable distributions on your return.
Personal exemption, How you claim an exemption.
Presidential Election Campaign Fund, Presidential Election Campaign Fund
Railroad retirement benefits, reporting on, Reporting on Form 1040A.
Rehabilitative program payments, Rehabilitative program payments.
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, Single, Married Filing Jointly, How to file., How to file.
Workers' compensation, Return to work.
1040EZ, Form 1040EZ Line Entries
1040EZ:
Address label, Peel-Off Address Label
Alaska Permanent Fund dividends, Alaska Permanent Fund dividends.
FECA benefits, Railroad sick pay.
Interest up to $1,500, Reminders
No attachments, Form 1040EZ.
Personal exemption, How you claim an exemption.
Presidential Election Campaign Fund, Presidential Election Campaign Fund
Reporting pay, Form W-2.
Tip income reporting, How to report tips.
Use of, Form 1040EZ, Single, Married Filing Jointly
Workers' compensation, Return to work.
1040NR-EZ:
Nonresident alien easy return, Nonresident alien.
1040NR:
Nonresident alien return, Nonresident alien.
1040X
Child's return, Parent's return information not known timely.
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.
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).
1098-E, How Do You Figure the Deduction
1098-T, Comprehensive or bundled fees., Form 1098-T., Form 1098-T.
1098:
More than one borrower (not spouse), reporting of mortgage interest deduction by attaching of, More than one borrower.
Mortgage interest overpaid in earlier year, Refunds of interest.
Mortgage interest statement, Form 1098., Mortgage interest refund., Mortgage Interest Statement
Points reported on, Mortgage Interest Statement
Prepaid interest reported on, Prepaid interest on Form 1098.
Refund of interest reported on, Refunded interest.
1099-A:
Acquisition or abandonment of secured property, Form 1099-A and Form 1099-C.
1099-B:
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-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 income tax refund, State income tax refund.
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.
1099-R:
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:
Real estate transactions proceeds, Form 1099-S., Form 1099-S transactions.
1099:
Taxable income report, Form 1099., Reminder
1116
Foreign tax credit, How to claim the credit.
1120S:
S corporation income, Schedule K-1 (Form 1120S).
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.
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.
2119:
Postponement of gain from sale of home, Adjusted Basis
2439
Notice to shareholder on undistributed long-term capital gains, Credit for Tax on Undistributed Capital Gain
2439:
Notice to shareholder on undistributed long-term capital gains, Undistributed capital gains of mutual funds and REITs.
2441, Form 1040.
2555, Rule 5. You Cannot File Form 2555 or Form 2555-EZ
2555-EZ, Rule 5. You Cannot File Form 2555 or Form 2555-EZ
2688:
Additional extension of time to file, Extension beyond 4 months.
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.
3903:
Moving expenses, Form 3903.
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, Approved Form 4361 or Form 4029
4506-T
Tax return transcript request, Transcript of tax return.
4506:
Copy of tax return request, Copies of returns.
4562:
Depreciation of rental property, Depreciation
4684:
Bank deposit, loss due to bank's insolvency or bankruptcy, How to report.
Casualty or theft loss, Forms to file., How To Report Gains and Losses
4797:
Sales of business property, How to report.,
Small business stock losses, Losses on Section 1244 (Small Business) Stock
4868, E-file options., No SSN.
4868:
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., Request to excuse the tax., 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.
8271:
Investor report of tax shelter registration number, Failure to furnish tax shelter registration number.
8275-R:
Regulation disclosure statement, Disclosure statement.
8275:
Disclosure statement, Disclosure statement.
8283:
Charitable noncash contribution of more than $500 value, How To Report
8332, Child of Divorced or Separated Parents
8332:
Written declaration releasing child exemption to noncustodial parent, Written declaration., Divorce decree or separation agreement made after 1984.
8379:
Injured spouse claim, Joint return and injured spouse.
8396
Mortgage interest credit, How to claim the credit., Reduced home mortgage interest deduction.
8396:
Mortgage interest credit, Mortgage interest credit.
843
Claim for refund and request for abatement, Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld
8453-OL:
Address label, Peel-Off Address Label
E-file, for signature requirement, Forms 8453 and 8453-OL.
8453:
Address label, Peel-Off Address Label
E-file, for signature requirement, Forms 8453 and 8453-OL.
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 a child under age 14.
Children under age 14 with more than $1,600 of investment income, Tax for Children Under Age 14 Who Have Investment Income of More Than $1,600,
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
8615:
Children under age 14 with more than $1,600 of investment income, Tax on investment income of a child under age 14.
Form 1040A may be used when filing, You can use Form 1040A if all of the following apply.
8801
Alternative minimum tax, How to claim the credit.
8812
Additional child tax credit, How to claim the additional child tax credit.
8814, Tax on investment income of a child under age 14.
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, How to make the election.
Reduced deductions or credits, Reduced deductions or credits.
Sample form, Illustrated Example
8814:
Parents' election to report child's interest and dividends, Tax on investment income of a child under age 14., Investment income of child reported on parent's return.
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.
8834
Electric vehicle credit, How to claim the credit.
8839
Qualified adoption expenses, How to claim the credit.
8839:
Qualified adoption expenses, Adoption Assistance
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
Completed sample, Illustrated Example
8874:
New markets credit, filing requirements (Table 1-3),
8879:
Authorization for E-file provider to use self-selected PIN, Using an Authorized IRS e-file Provider
8880, How to figure and report the credit.
8885
Health insurance credit, How To Claim the Credit
9465:
Installment agreement request, Installment Agreement
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.
SS-5:
Social security number request, No social security number.
Social Security Number request, 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
W-7:
Individual taxpayer identification number request, Born and died in 2004.
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.
Forms, What's New
(see also Tax returns)
Forms:
8836, What's New
W-5, How To Get Advance Payments for 2005
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
Dependency exemption for:
Member of household test, Foster child.
Support test, Foster care payments and expenses.
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 child:
Earned Income Credit, Eligible 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.
Fuels:
Clean-fuel vehicles, Deduction for clean-fuel vehicle and refueling property.
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.
Funerals:
Clergy, payment for, Clergy
Expenses, Do Not Include in Total Support, List of Nondeductible Expenses
Expenses:
Contributions to cover, not deductible as charitable donations, Contributions to Individuals
Not deductible,
Future interests:
Definition of, 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, 17. Reporting Gains and Losses
(see also Capital gains)
(see also Capital gains or losses)
(see also Capital losses)
Gains and losses:
Casualty (see 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
Financial institution's bankruptcy causing deductible loss:
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
Ordinary gain and loss:
Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss.
Ordinary loss, Capital or Ordinary Gain or Loss
Ordinary loss:
Bank deposit, loss due to bank's insolvency or bankruptcy, Ordinary loss or casualty 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.
Short-term:
Priority in deducting, Use short-term losses first.
Sale or trade of property held 1 year or less, Long term or short term.
Theft (see 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
Gambling winnings and losses:
Form 1040, Form W-2G.
Withholding, Gambling Winnings, Form W-2G
Gaming Industry Tip Compliance Agreement Program, Tip Rate Determination and Education Program
Garbage pickup:
Deductibility (Table 24-1),
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:
deduction of:, General Sales Taxes
Deduction of:
Schedule A (Form 1040), General sales tax deduction.
GI Bill:
Support test for dependents, 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 or entertainment., 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., Gifts and inheritances.
Proof of expenses (Table 29-2 summary), Table 28-2. How To Prove Certain Business Expenses
Recordkeeping requirements, Recordkeeping
Reporting of expenses, Gifts.
Reporting of expenses:
Table 29-3 showing forms to be used, Table 28-3. Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements
Right to income in respect of decedent, Giving your right to income as a gift.
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., Gross income defined.
Defined:
Filing requirements (Table 1-1),
Dependency exemption, test for, Gross Income Test
Dependent filing requirements (Table 1-2),
Rental income, Rental Income
Group-term life insurance:
Accidental death benefits, Accidental death benefits.
Definition, Group-term life insurance.
Exclusion from income, Entire cost excluded.
Exclusion from income:
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.
Uncollected social security/Medicare taxes:
Reporting of (Table 1-3),
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)
Hardship distributions, Hardship distributions.
Hawaii:
Standard meal allowance, Standard meal allowance for areas outside the continental United States.
Head of household, Head of household or qualifying widow(er) with dependent child., Head of Household
Head of household:
Cost of keeping up home, Keeping Up a Home
Cost of keeping up home:
Worksheet,
Filing requirements (Table 1-1), How to file.
How to file, How to file.
Kidnapped child, Kidnapped child.
Qualifying person to file as, Qualifying Person
Qualifying person to file as:
Summary (Table 2-1), Table 2-1. Who Is a Qualifying Person for Filing as Head of Household? 1
Qualifying surviving spouse with dependent child, Qualifying Widow(er) With Dependent Child
Health coverage tax credit, Who Should File, Health Coverage Tax Credit
Health insurance credit, Reminders
Health insurance:, Accident or Health Plan
(see also Accident 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,
Dependents, Medical insurance premiums.
Self-employed persons, deductible expenses, Health Insurance Costs for Self-Employed Persons
Reimbursement, Insurance Reimbursement
Health savings account,
Health Spa, Health Spa Expenses
Health:
Flexible spending arrangement, Health flexible spending arrangement (health FSA).
Reimbursement arrangement, Health reimbursement arrangement (HRA).
Savings account, What's New
Savings accounts, What's New
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
Hobbies:
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, Reminders, Holocaust victims restitution.
Home, Personal Use of Dwelling Unit (Including Vacation Home), Dwelling Unit Used as Home, Examples, How To Divide Expenses, 19. Moving Expenses
(see also Moving expenses)
(see also Vacation homes)
Damage to (see Casualty losses)
Points, Points on home mortgage.
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.
Home:, Home Mortgage Interest, Fully deductible interest., Refinancing., 27. Nonbusiness Casualty and Theft Losses
(see also Casualty losses)
(see also Mortgages)
(see also Refinancing)
Abandonment of, Abandonment.
Acquisition debt, Fully deductible interest.
(see also Mortgages)
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
Cost of keeping up:
Worksheet,
Foreclosure, Foreclosure or repossession.
Improvements:
For medical care, deductibility,
Loans for, Home improvement loan.
Jointly owned, Home jointly owned.
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
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.
Homeowners' associations:
Charges, Homeowners' association charges.
Charges:
Deductibility (Table 24-1),
Charitable contributions to, , Contributions to Nonqualified Organizations
Homeworkers:
Deduction of expenses, Statutory employees.
Hope credit
Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI).
Hope credit:, Information for Only the Hope Credit
Can you claim (Figure 37-A), When Must the Credit Be Repaid (Recaptured)
Claiming the credit, Claiming the Credit
Comparison with lifetime learning chart (Table 37-1),
Eligible student, Who Is an Eligible Student
Figuring the credit, Figuring the Credit
Married filing separately, Special Rules, Who Cannot Claim a Credit
Tuition deduction and, Who Cannot Take the Deduction, No Double Benefit Allowed
Hospitals:
Charitable contributions to nonprofits, Examples.,
Charitable contributions to nonprofits:
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,
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)
Household furnishings:
As capital assets, Capital Assets and Noncapital Assets
Household members, Head of household or qualifying widow(er) with dependent child., Head of Household, Member of Household or Relationship Test
(see also Head of household)
Household members:
Adoption, Adoption.
Alimony payments, spouses cannot be members of same household, Spouses cannot be members of the same household.
Cousin, Cousin.
Death or birth, Death or birth.
Foster child, Foster child.
Joint return, Joint return.
Local law violated, Local law violated.
Relatives who do not have to live with you, Relatives who do not have to live with you.
Temporary absences, Temporary absences.
Household services, Care of a Qualifying Person, Household services.
Household workers (see Domestic help)
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)
Cooperative (see Cooperative housing)
Rental property (see Rental income and expenses)
Housing:
Alimony payments made to cover, Payments to a third party.
Clergy, Clergy
Military quarters allotments, Tax-exempt military quarters allowances.
Hurricanes, Disaster relief.
(see also Disaster relief)
Hurricanes:
Casualty loss due to, Deductible losses.

I

Icons, use of, Icons., Introduction
Identification number, qualifying person, Taxpayer identification number.
Illegal income:
Reporting of, Illegal income.
Impairment (see Disabilities, persons with)
Impairment-related work expenses, Impairment-Related Work Expenses, Impairment-related work expenses., Impairment-Related Work Expenses
Improvements
Rental property (see Rental income and expenses)
Improvements:
Real estate, adjustments to basis for, Improvements.
Incidental expenses:
Business-related gifts, Incidental costs.
Travel-related, Incidental expenses.
Income, 6. Wages, Salaries, and Other Earnings, Reimbursement for medical care.
Rental (see Rental income and expenses)
Tips (see Tip income)
Income aid payment, Repayment of Income Aid Payment
Income in respect of decedent (IRD), Income in Respect of the Decedent
Income in respect of decedent (IRD):
Archer MSA, Archer MSA.
Coverdell ESA, Coverdell education savings account (ESA).
Fair market value, Fair market value (FMV).
Giving right to income, Giving your right to income as a gift.
How to report, How To Report
Inherited IRAs:
Roth, Roth IRAs.
Traditional, Inherited IRAs.
Other income, Other income.
Transfer of right to, Transferring your right to income.
Type of, Type of income.
Income taxes (see Federal income tax)
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 22)
Income-producing property:
Deduction of interest on loan for, Income-producing rental or royalty interest.
Income:, Gross income defined., 6. Wages, Salaries, and Other Earnings, 13. Other Income, Alimony., Utility rebates.
(see also Alimony)
(see also Gross income)
(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.
Illegal income, Stolen property.
Interest, 8. 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., Partnership Income
Prepaid, Income paid in advance.
Recovery, Recoveries
Royalties, Royalties
S corporation, S corporation income., S Corporation Income
Self-employment, Self-employment income., Coverdell Education Savings Account (ESA)
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.
Underreported, Amended Returns and Claims for Refund
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),
Fishing rights, Indian fishing rights.
Taxes collected by tribal governments, deduction of, Indian tribal government.
Individual retirement arrangements (IRAs), Rollovers, 18. Individual Retirement Arrangements (IRAs), Reminders, Rollovers, Roth IRAs, More information.
(see also Rollovers)
(see also Roth IRAs)
Distributions
Required minimum distributions (see this heading: Required distributions)
Early distributions (see Early withdrawal from deferred interest account)
Married couples (see this heading: Spousal IRAs)
Penalties
Early distributions (see Early withdrawal from deferred interest account)
Withdrawals
Early (see Early withdrawal from deferred interest account)
Required (see this heading: Required distributions)
Individual retirement arrangements (IRAs):
Administrative fees, Trustees' fees., Trustees' fees., Trustee's Administrative Fees for IRA
Age 59½ for distribution, Age 59½ rule.
Age 59½ for distribution:
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.
Contribution limits:
Age 50 or older, $3,500, General limit.
Under age 50, $3,000, General limit.
Contributions, You can use Form 1040EZ if all of the following apply., Special Rules, Individual retirement arrangements (IRAs).
Contributions:
Credit, Reminders
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, How Much Can Be Contributed?, 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?
Deduction for:
Filing status and, Deduction phaseout.
Participant covered by employer retirement plan (Table 18-1),
Participant not covered by employer retirement plan (Table 18-2),
Phaseout, What's New for 2004, Deduction phaseout.
Definition of, Traditional IRAs, What Is a Traditional IRA?
Distributions:
At age 59½, Age 59½ rule., Exceptions.
Divorced taxpayers, Transfers Incident to Divorce
Education IRAs (see Coverdell ESAs)
Employer retirement plan participants, What's New for 2005, Covered by an employer retirement plan., Limit If Covered by Employer Plan
Establishing account, Who Can Set Up a Traditional IRA?
Establishing account:
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
Figuring modified AGI (Worksheet 18-1),
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 IRAs., Inherited pension or IRA., Inherited IRAs, Inherited IRAs., Inherited IRAs.
Inherited IRAs:
Conversion to Roth IRAs, Inherited IRAs.
Required distributions, Beneficiaries.
Interest on, treatment of, Reminders
Modified adjusted gross income (MAGI):
Computation of, Modified adjusted gross income (AGI).
Effect on deduction if covered by employer retirement plan (Table 18-1),
Effect on deduction if not covered by employer retirement plan (Table 18-2),
Worksheet 18-1,
Nondeductible contributions, 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?
Penalties:
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),
Recharacterization of contributions, Reporting a recharacterization.
Required distributions, Required distributions., When Must You Withdraw IRA Assets? (Required Minimum Distributions)
Required 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, Reminders, Spousal IRA limit., Spousal IRA., If your spouse is covered.
Taxability, Exceptions.
Taxability:
Distributions, Are Distributions Taxable?
Time of taxation, Traditional IRAs
Transfers permitted, Can You Move Retirement Plan Assets?
Transfers permitted:
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
Trustee-to-trustee transfers:
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.
Withholding, Form W-2., Pensions and Annuities, Withholding.
Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN)., Born and died in 2004.
Individual taxpayers (see Single taxpayers)
Information returns, Form W-2., Form 1099., Form W-2., Backup Withholding, Withholding
(see also Form 1099)
(see also Form W-2)
(see also Form W–2)
Information returns:, Interest and Dividend Income (Forms 1099), 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)
IRAs (see Individual retirement arrangements (IRAs))
Inheritance tax
Deduction, Taxes and Fees You Cannot Deduct
Inheritance tax:
Deductibility of, Taxes and Fees You Cannot Deduct
Inheritance:
Adjusted basis for, Inherited Property
Holding period, determination of, Inherited property.
IRAs (see Individual retirement arrangements (IRAs))
Not taxed, Gifts and inheritances., Gifts and inheritances.
Injured spouse, Joint return and injured spouse.
Injured spouse:
Claim for refund, Joint return and injured spouse., Exceptions for special types of refunds.
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.
Installment sales:
Capital gains and, Installment sales.
Home sale, Installment sale.
Insulin:
Deductibility as medical expense,
Insurance, Medical insurance premiums.
(see also Health insurance)
Accident (see Accident insurance)
Life (see Group-term life insurance) (see Life insurance)
Premiums (see Insurance premiums)
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.
FHA mortgage insurance premiums, not deductible, Items You Cannot Deduct
Health insurance, Medical insurance premiums.
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
Home, Homeowners' Insurance Premiums
Homeowners', Homeowners' Insurance Premiums
Liability, Business Liability Insurance
Life, Life Insurance Premiums
Life insurance,
Life insurance:
Alimony, Life insurance premiums.
Mortgage, Amounts charged for services., Homeowners' Insurance Premiums
Paid in advance, Prepaid insurance premiums.
Rental expenses, deduction of premiums paid in advance, Insurance premiums paid in advance.
Insurance proceeds:
Dividends, interest on, Interest on insurance dividends.
Installment payments, Insurance
Life, Insurance
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 (see 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.
Interest income, 8. Interest Income
Interest income:
Children:
Gifts to children, Income from property received as a gift.
Deceased taxpayer, reporting of, Interest and Dividend Income (Forms 1099)
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, How To Figure Gain or Loss
Recovery of income, on, Interest on recovery.
Reporting on Forms 1040, 1040A, or 1040EZ, Reminders, You can use Form 1040A if all of the following apply.
Reporting on Forms 1040, 1040A, or 1040EZ:
Form 1040EZ filing threshold, Reminders, You can use Form 1040EZ if all of the following apply.
Savings bonds, Interest and Dividend Income (Forms 1099), 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., 25. Interest Expense, Income-producing rental or royalty interest.
(see also Mortgages)
Interest payments:, Mortgage interest refund.
(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 25-1), Mortgage proceeds used for business or investment.,
Not allowed, Items You Cannot Deduct
Reporting of, How To Report
Investment interest, Investment Interest
Investment interest:
Limit on deduction, Limit on Deduction
Personal interest not deductible, Reminders, 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, Reminders, Personal Interest
Unstated interest, Loans with low or no interest., How To Figure Gain or Loss
Interest:
Fees to collect, Fees to Collect Interest and Dividends
Frozen deposits, Interest income on frozen deposits.
Usurious, Usurious interest.
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, Underpayment Penalty
Web site of, Help from the IRS., Free tax services.
International employment (see Foreign employment)
International organizations, employees of, Employees of international organizations or foreign governments.
Internet
Electronic filing over (see E-file)
Internet:
Standard meal allowance rates, Amount of standard meal allowance.
Web site of IRS, Help from the IRS., Free tax services.
Inventory, retail, Capital Assets and Noncapital Assets
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)
Involuntary conversion:
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, Reminders, Reminder
Changing from standard to itemized deduction (or vice versa), Changing your mind.
Choosing to itemize, Who Should Itemize, When to itemize.
Final return for decedent, Itemized Deductions
Form 1040 to be used, You must use Form 1040 if any of the following apply., Where to report.
IE written on Form 1040, Electing to itemize for state tax or other purposes.
Limits on, Special Rules, 31. Limit on Itemized Deductions
Limits on:
Charitable donations, deduction for, Reminders
Married filing separately, Special Rules, Married persons who filed separate returns.
Married filing separately:
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 (see 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.
Joint accounts:
Dividends, reporting of, Stock certificate in two or more names.
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., Filing the return., Joint return., Joint return by surviving spouse.
Deceased spouse:
Personal representative may revoke election, Personal representative may revoke joint return election.
Dependency exemption, Joint return., Joint Return Test
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.
Injured spouse:
Claim for refund, Exceptions for special types of refunds.
Innocent spouse, Relief from joint liability.
Investment income of child under age 14, Which Parent's Return To Use
Nonresident or dual-status alien spouse, Nonresident alien or dual-status alien.
Pensions or annuities, Joint return.
Pensions or annuities:
Worksheet,
Personal exemption, Married persons., 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.
Signing:
Deceased spouse, Signing the 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, 11. 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 child under age 14)
Kidnapped children, Reminders, Kidnapped child., Kidnapped child.
Losses due to ransom, Theft
Kidnapped children:
Child tax credit, Kidnapped child.
Personal exemption, Kidnapped child.

L

Labels, Peel-Off Address Label
Labels:
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)
Land:
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, Late-filed return.
Late filing:
Penalties, Filing late., Filing late., Return over 60 days late.
Late payment:
Penalties on tax payments, Paying tax late.
Public utility charges, not deductible, Personal Interest
Laundry:
Business-related travel expense, Table 28-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes., Incidental 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 and similar fees, List of Nondeductible Expenses
License fees:
Deductibility of, Taxes and Fees You Cannot Deduct
Life insurance, You must use Form 1040 if any of the following apply.
(see also Group-term life insurance)
Accelerated death benefits (see Accelerated death benefits)
Life insurance:, 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, Reminders, Public Safety Officer Killed in the Line of Duty
Surrender of policy for cash, Surrender of policy for cash.
Withholding, Pensions and Annuities
Life-care fees:
Paid to retirement home and designated for medical care, deductibility,
Lifetime learning credit
Modified adjusted gross income (MAGI), Modified adjusted gross income (MAGI).
Lifetime learning credit:
Can you claim (Figure 37-A), When Must the Credit Be Repaid (Recaptured)
Claiming the credit, Claiming the Credit
Comparison with Hope credit chart (Table 37-1),
Eligible student, Who Is an Eligible Student
Figuring the credit, Figuring the Credit
Married filing separately, Special Rules, Who Cannot Claim a Credit
Tuition deduction and, Who Cannot Take the Deduction, No Double Benefit Allowed
Like-kind exchange, Home acquired in like-kind exchange.
Like-kind exchanges, Like-kind exchanges.
Like-kind exchanges:
Basis for depreciation, Basis for depreciation.
Qualifications, Like-Kind Exchanges
Limit on credit., Limit on credit.
Limit on itemized deduction:
2004 changes, What's New for 2004
Limits:
Itemized deductions, 31. 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
(see also Debts)
(see also Student loans)
Home mortgages (see Mortgages)
Loans:, Personal Interest
(see also Student loans)
Fees for, not deductible, Items You Cannot Deduct
Home improvement loans, Home improvement loan.
Origination fees (see Points)
Retirement plans, from, Loans.
Lobbying expenses, Lobbying Expenses
Lobbying:
Contributions for, not charitable deductions, , Contributions From Which You Benefit
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)
Lockout benefits, Strike and lockout benefits.
Lodges (see Social clubs)
Lodging (see Meal and lodging expenses)
Long-term care insurance contracts, 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, Passive Activity Limits (see Gains and losses)
(see also Passive activity)
Capital (see Capital gains or losses)
Casualty (see Casualty losses)
Gambling (see Gambling winnings and losses)
Theft (see Theft losses)
Losses:
Casualty, Certain Casualty and Theft Losses, Certain Casualty and Theft Losses
Theft, Certain Casualty and Theft Losses, Certain Casualty and Theft Losses
Lost property, Lost or Mislaid Cash or Property
Lost property:
When deemed casualty loss, Mislaid or lost property.
Lotteries and raffles, Gambling winnings., Lotteries and raffles.
(see also Gambling winnings and losses)
Lotteries and raffles:, Lotteries and raffles.
No charitable deduction for tickets, , Contributions From Which You Benefit
Lump-sum distributions, 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) (see Incidental expenses) (see Meal and lodging expenses)
Machinery, Hauling tools or instruments.
(see also Tools)
Machinery:
Rental for rental property, Rental of equipment.
MACRS (Modified Accelerated Cost Recovery System):
Rental property, Depreciation Methods, MACRS
Rental property:
Additions or improvements, Additions or improvements to property.
Alternative Depreciation System (ADS), MACRS, MACRS Depreciation Under ADS
Alternative minimum tax, Alternative minimum tax.
Cost basis determination, Depreciable Basis
Excluded property, Excluded property.
General Depreciation System (GDS), MACRS, Recovery Periods Under GDS, MACRS Depreciation Under GDS
Optional MACRS tables (Table 10-2),
Placed-in-service date, Placed-in-Service Date
Recovery periods for (Table 10-1), Table 10-1. MACRS Recovery Periods for Property Used in Rental Activities
Special depreciation allowance, Special Depreciation Allowance, Qualified property.
MAGI (see Modified adjusted gross income (MAGI))
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.
Marriage penalty:
Standard deduction for married taxpayers (Table 22-1), Electing to itemize for state tax or other purposes.
Married filing separately, Married Filing Separately
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.
Itemized deductions:
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 entireties, allocation of real estate taxes, Tenants by the entirety.
Tuition deduction and, Tuition and Fees Deduction, Who Cannot Take the Deduction
Married taxpayers, You can use Form 1040EZ if all of the following apply., Stock certificate in two or more names.
(see also Joint returns)
(see also Tenants by the entirety)
Child and dependent care credit, Joint Return Test
(see also Spouse)
Married taxpayers:, Reminders, Married Filing Jointly, Accounting period., Married Filing Separately, Considered Unmarried, Joint return.
(see also Joint returns)
(see also Married filing separately)
Age 65 or older spouse:
Standard deduction, Spouse 65 or Older or Blind
Blind spouse:
Standard deduction, Spouse 65 or Older or Blind
Deceased spouse, , 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.
Educator expenses, Educator Expenses
Estimated tax, Married taxpayers., 2004 separate returns and 2005 joint return.
Filing status, 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, Reminders, Spousal IRA limit., Spousal IRA.
IRAs:
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.
Medical and dental expenses:
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.
Standard deduction (Table 22-1), Electing to itemize for state tax or other purposes.
Transfer of home to spouse, Transfer to spouse.
Transfers between spouses, Property Transferred From a Spouse, Transfers Between Spouses
Travel expenses for spouse, Travel expenses for another individual.
Mass transit passes, employer-provided, Transit pass.
Maternity clothes:
Not deductible as medical expense,
MCC (Mortgage credit certificate), Who qualifies.
Meal and lodging expenses, Meals and Incidental Expenses, Individuals subject to hours of service limits.
Meal and lodging expenses:
50% deduction for business-related meals, What's New, 50% limit on meals., 50% limit may apply., 50% Limit
50% deduction for business-related meals:
Figure 28-A summary of rules,
Work-related education, 50% limit on meals.
Business-related entertainment including, Meals and Incidental Expenses, A meal as a form of entertainment.
Business-related travel expense including, Table 28-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes., Meals and Incidental Expenses
Form 2106 or 2106-EZ, how to fill out, Meal and entertainment expenses., 1. Limit on meals and entertainment.
Lodging, Table 28-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes., Meals and Incidental Expenses
Proof of expenses, How To Prove Expenses
Proof of expenses:
Table 29-2 summary, Table 28-2. How To Prove Certain Business Expenses
Recordkeeping requirements, Actual cost., Recordkeeping
Reporting of, How To Report
Reporting of:
Table 29-3 showing forms to be used, Table 28-3. Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements
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.
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.
Transportation workers:
Deduction limits, Individuals subject to hours of service limits.
Medical and dental expenses, 23. Medical and Dental Expenses, Where to report.
Health insurance premiums (see Health insurance)
Medical and dental expenses:
Adjusted gross income and limit of deduction, How Much of the Expenses Can You Deduct?
Adopted child, Adopted 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, Medical expenses., Decedent
Deduction, How Much of the Expenses Can You Deduct?
Deduction:
Checklist for deductible expenses (Table 23-1), What Medical Expenses Are Includible?
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, Reminders, 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) (see Health insurance)
Medical research organizations:
Charitable contributions to, Examples.
Medical savings accounts (MSAs), Archer MSA contributions.
(see also Archer MSAs)
Medical savings accounts (MSAs):, Medical savings accounts (MSAs).
Archer MSAs (see Archer MSAs)
Medicare Advantage MSA, Archer MSA, Archer MSA., Medical savings accounts (MSAs).
Medicare Advantage MSA:
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.
(see also Social security and Medicare taxes)
Medicare Advantage MSA (see Medical savings accounts (MSAs))
Medicare tax, Other taxes.
Medicare:, 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 B, when deductible as medical expense, Medicare B.
Medications:
Deductibility as medical expense,
Members of the uniformed services or Foreign Service, Members of the uniformed services or Foreign Service.
Membership fees (see specific type of organization)
Mentally incompetent persons, You can use Form 1040A if all of the following apply., Disability Pensions
(see also Disabilities, persons with)
(see also Elderly or disabled, credit for)
Mentally incompetent persons:, How to report., Disability Pensions
(see also Disabilities, persons with)
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
Mileage rates (see Standard mileage rates)
Military, Members of the uniformed services or Foreign Service. (see Armed forces)
Military personnel:
Earned Income Credit, Military personnel stationed outside the United States.
Mineral royalties, Oil, gas, and minerals.
Ministers (see Clergy)
Miscellaneous deductions, 30. 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 Accelerated Cost Recovery System (MACRS), Depreciation Methods, MACRS
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).
IRAs, computation for:
Effect on deduction if covered by employer retirement plan (Table 18-1), ,
Effect on deduction if not covered by employer retirement plan (Table 18-2),
Worksheet 18-1,
Lifetime learning credit, Modified adjusted gross income (MAGI).
Roth IRAs, computation for, Modified AGI.
Roth IRAs, computation for:
Phaseout (Table 18–3),
Worksheet 18-2,
Money market certificates, Money market certificates, savings certificates, 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 credit certificate (MCC), Who qualifies.
Mortgage insurance premiums, Amounts charged for services.
Mortgage insurance premiums:
Basis in property not to include, Settlement costs.
Mortgage interest credit, Mortgage Interest Credit
Mortgage interest credit:
Carryforward, Carryforward.
Form 8396, Mortgage interest credit.
How to claim, How to claim the credit.
Recapture, Recapture of federal mortgage subsidy.
Reduced deduction, Reduced home mortgage interest deduction.
Mortgage:
Relief, Mortgage relief upon sale or other disposition.
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.
Assumption of:
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.
FHA mortgage insurance premiums and VA funding fees, not deductible, Items You Cannot Deduct
Insurance premiums, Homeowners' Insurance Premiums (see Mortgage insurance premiums)
Interest credit (see Mortgage interest credit)
Interest deduction:
Computation for amount deductible (Figure 25-A), Fully deductible interest.
Sale of home, Sale of home.
Schedule A (Form 1040) to deduct, Home mortgage interest and points.
Interest:
Definition, Home Mortgage Interest
Form 1098 (interest statement), Form 1098., Mortgage Interest Statement
Refund of, Mortgage interest refund.
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.
Seller-financed, Seller-financed mortgage.
Mosques (see Churches, temples, etc.)
Motels (see Hotels)
Moth damage:
Not casualty losses, Progressive deterioration.
Moving expenses, 19. Moving Expenses, How to make the choice.
Moving expenses:
Armed forces, spouses and dependents, Spouse and dependents.
Deduction of, Who Can Deduct Moving Expenses, Deductible Moving Expenses, Where to deduct.
Deduction of:
Time for, Choosing when to deduct.
Distance test, Distance Test
Double deduction not allowed for same expenses, No double deduction.
Nondeductible expenses, Nondeductible Expenses
Outside U.S., move to, Moves to locations outside the United States.
Qualifying moves within U.S., non-military (Figure 19–B), Joint Return
Reimbursements, Reimbursements., Expenses reimbursed.
Related to start of work, Related to Start of Work
Reporting of, How and When To Report
Retirees or survivors who move to U.S., Retirees or Survivors Who Move to the United States
Standard mileage rates, What's New for 2004
Time test, Time Test
When move begins, When a move begins.
MSAs (see Medical savings accounts (MSAs))
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.
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.
Undistributed capital gains:
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.
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).
Decedent's deduction, Deduction for Losses
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.
NOL (see Net operating losses)
Nominees, Nominees., Nominee.
Nominees:
Dividends that belong to someone else, Nominees., Form 1040A. , Form 1040.
Nonaccountable plans for employee reimbursements, Related to employer., Nonaccountable Plans
Noncapital assets, Capital Assets and Noncapital Assets
Noncustodial parent, Exception.
Nonemployee compensation, Nonemployee compensation.
Nonrefundable credits, Nonrefundable credits., Nonrefundable Credits
Nonresident aliens, Nonresident alien.
Nonresident aliens:
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.
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.
Tuition deduction and, Who Cannot Take the Deduction
Waiver of alien status, Waiver of alien status.
Nontaxable combat pay election., What's New
Nontaxable payments
Credit for the elderly or the disabled, Nontaxable payments.
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.
Notary fees:
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)
Nursing homes:
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
Occupational taxes:
Deduction of:
Taxes that are deductible (Table 24-1),
Office rent, deductibility of, Clerical Help and Office Rent
Office, use of home as, Home Office
Officials:
Local government, State and local government officials paid on a fee basis.
State, State and local government officials paid on a fee basis.
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.
Royalties from:
Schedule C or C-EZ, Royalties
Sale of property interest, Sale of property interest.
Older taxpayers:
Credit for the elderly, 35. Credit for the Elderly or the Disabled
Options, Stock Options, Distributions of Stock and Stock Rights
Options:
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)
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.
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)
Overpayment of tax:, Filing to get a refund.
(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)
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
Partners and partnerships:
Capital gains or losses from, Long-term gains and losses.
Deceased taxpayer, Partnership income.
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.
Passive 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, Balance due., Amount You Owe, Installment Agreement, Tax paid.
Installment agreements (see Installment agreements)
Payment of tax:
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.
By electronic means:
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
Late payment penalties, Paying tax late.
Payable to "United States Treasury", Reminders
Vouchers, How To Pay Estimated Tax, Using the Payment-Vouchers
Payments, Payments.
Disaster relief, Disaster relief payments.
Payroll deductions (see Payroll deductions)
Withholding (see Withholding)
Payroll deductions:
Charitable contributions via:
Recordkeeping requirements, Payroll deductions.
Payroll taxes (see Social security and Medicare taxes) (see 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)
Failure to furnish tax shelter registration number, Failure to furnish tax shelter registration number.
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 return, Frivolous return.
Interest on, Interest on penalties.
IRAs, What Acts Result in Penalties or Additional Taxes?
IRAs:
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.
Late filing:
Exception, Exception.
Late payment, Paying tax late.
Negligence, Negligence or disregard.
Roth IRAs:
Conversion contributions withdrawn in 5-year period, Additional tax on distributions of conversion 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.
Pensions, 11. Retirement Plans, Pensions, and Annuities, Railroad retirement benefits., Rollovers, Purchased Annuities, 12. 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)
State and local government employees (see Section 457 deferred compensation plans)
Pensions:
Clergy, Pension.
Contributions:
Elective deferral amounts, What's New for 2004, What's New for 2005
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 Excess Accumulation
Disability pensions, Disability income.
Disability pensions:
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.
Planning services, Reminders
Rollover to IRA, Rollover From Employer's Plan Into an 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.
Hardship distributions, Hardship distributions.
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.
Planning services, Reminders
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.
Unrecovered investment in, Unrecovered Investment in Annuity
Withholding, Form W-2., Pensions and Annuities, Withholding and estimated tax., Withholding tax.
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, Performing artists.
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, 3. Personal Exemptions and Dependents, Your Own Exemption, Taxpayer identification numbers for aliens.
Personal exemption:
Deceased taxpayer's final return, Exemptions
Joint return, Joint return.
Limits, Special Rules
Phaseout, Special Rules, What's New for 2004, Phaseout of Exemptions
Spouse's exemption, Your Spouse's Exemption
Personal injury suits:
Damages from, Court awards and damages.
Personal interest:
Not deductible, Reminders, Items You Cannot Deduct, Personal Interest
Personal property, Personal property.
(see also Casualty losses)
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
Deduction of:
Schedule A, C, E, or F (Form 1040), Real estate taxes and personal property taxes.
Taxes: (see Personal property taxes)
Personal property:
As capital assets, Personal use property.
Rental income from, Rents from Personal Property
Persons with disabilities (see Disabilities, persons with)
Photographs:
Casualty or theft loss claims, Costs of photographs and appraisals.
Physician certification, Permanent and total disability.
Physician's statement, Physician's statement.
Veterans, Veterans.
Place for filing, What's New, Where Do I File?
Placed-in-service date, Placed-in-Service Date
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
Points:
Basis in property not to include, Settlement costs., Points.
Definition, Points
Excess points, Excess points.
Form 1098 reporting, Mortgage Interest Statement
Guide to determine if points deductible in year paid (Figure 25-B), Deduction allowed in year paid.
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, Points
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
Sale of home:
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.
Premature distributions (see Early withdrawal from deferred interest account)
Prepaid:
Insurance, Prepaid insurance premiums.
Preparer's fee:
Deductible amount, Tax Preparation Fees (Line 21)
Preparers of tax returns, Paid Preparer
Prepayment
Mortgage interest (see Mortgages)
Prepayment:
Insurance premiums:
Deductibility as medical expense, Prepaid insurance premiums.
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)
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, Bonuses and awards., Employee awards or bonuses.
(see also Bonuses)
Prizes and awards:, Supplemental Wages, Prizes and awards.
(see also Bonuses)
Exclusion from income, Employee achievement award.
Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes.
Scholarship prizes, Prizes.
Probationary work periods:
Travel expenses during, Probationary work period.
Professional license fees, Professional Accreditation Fees
Professional Reputation, Professional Reputation
Professionals:
Entertainment expenses for attending association meetings, Trade association meetings.
Profit-sharing plans
Lump sums (see Lump-sum distributions)
Profit-sharing plans:
Form 1099-R, The 1099 Series
Withholding, Form W-2., Pensions and Annuities
Promissory notes:
Charitable contributions, date of, Promissory note.
Proof of business expense, How To Prove Expenses
Proof of business expense:
Table 29-2 summary, Table 28-2. How To Prove Certain Business Expenses
Proof of loss, Casualty loss proof.
Property, Real Property (see Personal property) (see Real estate)
Property:
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 transportation passes, employer-provided, Transit pass.
Public utilities (see Utilities)
Publication 1244:
Daily record of tips (Form 1244), 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, Alternate payee under qualified domestic relations order.
Qualified education expenses:
Education credits, What Expenses Qualify, Comprehensive or bundled fees.
Work-related education, business deduction, What Expenses Can Be Deducted, No Double Benefit Allowed
Qualified individuals:
Under age 65 and retired on permanent and total disability, Under Age 65
Qualified plans, Rollovers
(see also Rollovers)
Qualified plans:, Rollovers (see Retirement plans)
(see also Rollovers)
Qualified student loan (see Student loan interest deduction)
Qualified tuition programs, Qualified tuition programs (QTPs).
Qualified tuition programs:
Additional tax on, Other taxes.
Filing requirements (Table 1-3),
Qualifying person
Child and dependent care credit, Qualifying Person Test

R

Raffles, Lotteries and raffles.
Raffles:
No charitable deduction for tickets, , Contributions From Which You Benefit
Railroad retirement benefits, Railroad retirement benefits., 12. Social Security and Equivalent Railroad Retirement Benefits, Deduction more than $3,000., What's New
(see also Excess withholding credit)
Railroad retirement benefits:, Railroad retirement annuities.
Deductions related to, Deductions Related to Your Benefits
Employer retirement plans different from, Social security or railroad retirement.
Equivalent tier 1 (social security equivalent benefit (SSEB)), Introduction, Railroad retirement annuities.
Estimated tax, Tax withholding and estimated tax.
Form RRB-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
Withholding for, Tax withholding and estimated tax.
Withholding:
Not tax deductible, Taxes and Fees You Cannot Deduct
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
(see also Vacation homes)
Cooperative (see Cooperative housing)
Rental (see Rental income and expenses)
Real estate investment trusts (REITs):
Dividends from, Capital Gain Distributions
Undistributed capital gains, Long-term gains and losses.
Undistributed capital gains:
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
Basis of property and:
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:
List of deductible taxes (Table 24-1),
Schedule A, C, E, or F (Form 1040), Real estate taxes and personal property taxes.
Refund, treatment of, Refund (or rebate).
Taxes (see Real estate taxes)
Real estate:, Amount Deductible
(see also Mortgages)
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, Buyers and sellers of real estate.
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
Settlement fees, Settlement costs.
Taxes (see Real estate taxes)
Transfer taxes, Transfer taxes (or stamp taxes).
Rebates (see Refunds)
Recapture:
Alimony, Recapture Rule
Alimony:
Reporting on Form 1040, Including the recapture in income.
Credits, You can use Form 1040A if all of the following apply., Recapture.
Credits:
Filing requirements (Table 1-3),
New markets credit, filing requirements (Table 1-3),
Taxes, Other taxes.
Recharacterization:
IRA contributions, Recharacterizations
Recording fees:
Basis to include, Cost Basis
Recordkeeping requirements, What Records Should I Keep?
Recordkeeping requirements:
Business travel expenses, What Travel Expenses Are Deductible?, Recordkeeping
Charitable contributions, Reminders, Records To Keep
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
Recordkeeping:
Gambling, Gambling Losses Up to the Amount of Gambling Winnings
General requirements, 30. Miscellaneous Deductions
Sale of home, Adjusted Basis
Savings bonds used for education, Education Savings Bond Program
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., State income tax refund.
Red Cross:
Blood donations not deductible, , Value of Time or Services
Charitable contributions to, Examples.,
Redeemable ground rent:
Deduction as mortgage interest, Redeemable ground rent.
Redemption of bonds, Redemption or retirement of bonds.
Redemption 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., Refundable Credits
Refunds, Refund or balance due.
Taxes (see Tax refunds)
Refunds:
Mortgage interest, treatment of, Refunds of interest.
Tuition refunds, Refunds.
Regulated investment companies:
Undistributed capital gains, credit for tax on, Credit for Tax on Undistributed Capital Gain
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)
Reimbursement:
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?
Medical and dental expenses:
Excess algorithm (Figure 23-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
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.
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)
Religious organizations:
Charitable contributions to, Types of Qualified Organizations, Examples.,
Charitable contributions to:
50% limit on deduction, 50% limit organizations.
Written statement not needed, Exception.
Remainder interest, sale of, Sale of remainder interest.
Rental income and expenses, 10. Rental Income and Expenses, Schedule E (Form 1040)
Rental income and expenses:
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 to Business or Rental Use
Change of property to rental use:
Depreciation method, Personal home changed to rental use.
Cooperative apartments, deduction for rented unit depreciation, Cooperative apartments.
Deductions, When to deduct., Property Not Used as a Home
Deductions:
Losses that exceed passive income, Limits on Rental Losses, Limits on passive activity deductions and credits.
No deduction greater than basis, No deduction greater than basis.
Depreciation, Depreciation., Depreciation
(see also Depreciation)
Depreciation:
Special depreciation allowance, Special Depreciation Allowance
Dwelling unit not used as home, Property Not Used as a Home
Dwelling unit used as 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, Figuring Days 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
Improvements:
Defined, Improvements.
Depreciation treatment of, Additions or improvements to property.
Increase due to higher real estate taxes, Rent increase due to higher real estate taxes.
Increase due to higher real estate taxes:
Deductibility (Table 24-1),
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
Personal use of property including vacation 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, Expenses for rental property sold.
Schedule E for reporting of, How To Report Rental Income and Expenses
Section 179 election not permitted, Section 179 election.
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 (see Individual retirement arrangements (IRAs)) (see 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.
Residency
Home outside U.S. (see Citizens outside U.S.)
Residency:
Dependency exemption test, Citizen or Resident Test
Main home, defined, Main Home
Resident aliens:
Earned Income Credit, Rule 4. You Must Be a U.S. Citizen or Resident Alien All Year
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.
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, 11. Retirement Plans, Pensions, and Annuities
(see also Retirement plans)
Retirees:
Armed forces:
Taxable income, Military retirement pay.
Withholding, Military retirees.
Retirement of bonds, Redemption or retirement of bonds., Retirement of debt instrument.
Retirement of bonds:
Rollover of amount redeemed, Retirement bonds.
Retirement planning services, Retirement Planning Services
Retirement plans, Special Rules, 11. Retirement Plans, Pensions, and Annuities, Railroad retirement benefits., Rollovers, 12. 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)
Contributions
Credit for (see Retirement savings contribution credit)
Roth IRAs (see Roth IRAs)
Section 457 plans (see Section 457 deferred compensation plans)
State and local government employees (see Section 457 deferred compensation plans)
Retirement plans:
Clergy, Pension.
Contributions, Retirement Plan Contributions
Contributions:
Elective deferral amounts, What's New for 2004, What's New for 2005
Taxation of, Retirement Plan Contributions
Cost computation, Cost (Investment in the Contract)
Decedent's unrecovered investment in, Form W-2.
Definition of, , Tax on Excess Accumulation
Disability pensions, Disability income.
Disability pensions:
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.
Planning services, Reminders
Rollover to IRA, Rollover From Employer's Plan Into an 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.
Hardship distributions, Hardship distributions.
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.
Planning services, Reminders
Reporting of, How To Report
Required distributions, 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.
Withholding, Form W-2., Pensions and Annuities, Withholding and estimated tax., Withholding tax.
Retirement savings contribution credit, Retirement Savings Contributions Credit
Retirement savings contribution credit:
Adjusted gross income limit, Special Rules, Adjusted gross income (AGI).
Eligible contributions, Eligible contributions.
Limit on, Limit on the credit.
Returns, tax (see Tax returns)
Revenue stamps:
Basis to include, Cost Basis
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
Rollovers:
Beneficiaries, restrictions, Rollover by surviving spouse.
Definition of, Rollovers
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
Nontaxable amounts, Rollover of nontaxable amounts.
Partial rollovers, Partial rollovers.
Qualified domestic relations orders for distribution of retirement plan funds, Alternate payee under qualified domestic relations order.
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, Withholding tax.
Roth IRAs, Roth IRAs, More information.
Roth IRAs:, Rollover From a Roth IRA
(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?
Contribution limits:
Age 50 or older, $3,500, Roth IRAs and traditional IRAs.
Under age 50, $3,000, Roth IRAs and traditional IRAs.
Contributions, Can You Contribute to a Roth IRA?
Contributions:
Credit for, Reminders
No deduction for, Reminders, 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, How Much Can Be Contributed?, Roth IRAs and traditional IRAs.
Conversion, Reminders, Conversions
Definition of, What Is a Roth IRA?
Distributions:
Qualified distributions, What are qualified distributions?
Effect of modified AGI on contributions (Table 18-3),
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
Inherited IRAs, Roth IRAs.
IRA transfer to, Transfers to Roth IRAs., Converting From Any Traditional IRA to a Roth IRA
Modified adjusted gross income (MAGI), Modified AGI.
Modified adjusted gross income (MAGI):
Computation (Worksheet 18-2),
Phaseout (Table 18–3),
Penalties, Results of failed conversions.
Penalties:
Conversion contributions withdrawn in 5-year period, Additional tax on distributions of conversion 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?
Withdrawals:
Excess contributions, Withdrawal of excess contributions.
Not taxable, Reminders, 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
S corporations:
Capital gains or losses from, Long-term gains and losses.
Related party transactions, Losses on sales or trades of property.
Shareholders, S Corporation Income
Shareholders:
Deceased taxpayer's income, 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., 16. Selling Your Home, How to figure and report the recapture., 19. Moving Expenses
(see also Moving expenses)
(see also Real estate)
Sale of home:
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, Buyers and sellers of real estate.
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.
More than one home:
Sold in 2-year period, More Than One Home Sold During 2-Year Period
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, Reminders,
Seller-financed mortgage, Seller-financed mortgage.
Selling price, Selling Price
Settlement fees or closing costs, Settlement fees or closing costs.
Trading homes, Trading homes.
Transfer to spouse, Transfer to spouse., Home transferred from spouse.
Undeducted points, Reminders
Sale of property, 15. Sale of Property, How to report and postpone gain.
Sale of property:
Adjusted basis, Adjusted basis.
Amount realized, Amount realized.
Basis other than cost, No gain or loss.
Business property that has undergone change of use, Sale of property.
Cash payment, Payment of cash.
Debt payoff included in, Debt paid off.
Definition of, What Is a Sale or Trade?
Fair market value (FMV), Fair market value.
Figuring gain or loss, How To Figure Gain or Loss
Form 1099-B, Sales and Trades
Like-kind exchanges, Like-kind exchanges.
Personal items, Sale of personal items.
Redemption of stock, Redemption of stock.
Rental property that has undergone change of use, Sale of property.
Transfers between spouses, Transfers Between Spouses
Sales and exchanges:
Bonds, Bonds Sold Between Interest Dates
Sales tax:
Basis to include, Cost Basis
Car purchase, Sales taxes.
Deductibility of (Table 24-1),
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, Money market certificates, savings certificates, and other deferred interest accounts., Certificates of deposit (CDs).
Schedule (see Form 1040)
Schedule:
2 of Form 1040A, Form 1040A.
3 of Form 1040A, Figuring the credit yourself.
Form 1040, A-F, R, SE (see Form 1040)
Form 1040A, 1, Part I, Form 1040A.
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, Single
Y-1
Tax rates for married filing jointly, Married Filing Jointly
Y-2
Tax rates for married filing separately, Married Filing Separately
Z
Tax rates for head of household filing, How to file.
Schedules 1-3 (Form 1040A) (see Form 1040) (see Form 1040A)
Schedules A–F, R, SE (Form 1040) (see Form 1040)
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.
Scholarships and fellowships:
Earned income including, Earned income defined.
Exclusion from gross income, Scholarships and fellowships.
Teaching or research fellowships, Payment for services.
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 179 election:
Rental property, not permitted, Section 179 election.
Section 457 deferred compensation plans, Section 457 deferred compensation plans.
Section 457 deferred compensation plans:
Early distributions from,
Required distributions, Tax on Excess Accumulation
Rollovers:
To IRAs, Rollover From Employer's Plan Into an IRA
Section 72(m)(5), Other taxes.
Securities, Brokerage and other accounts.
(see also Brokers)
Securities:, 9. Dividends and Other Corporate Distributions, 17. 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),
Foreign government or international organizations, U.S. citizens employed by, Employees of foreign governments or international organizations.
Gross income, Self-employed individuals.
Gross income:
Deceased taxpayer, Self-employment income., Coverdell Education Savings Account (ESA)
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.
Moving expenses deduction time test, Time Test for Self-Employed Persons
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.
Self-employment tax:
Deduction of, Self-employment tax.
Deduction of:
List of deductible taxes (Table 24-1),
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 taxpayers, Married persons living apart.
Separated taxpayers:
Dependent support test, Support Test for Child of Divorced or Separated Parents
Dependent support test:
Chart (Figure 3-B),
Post-1984 divorce decree or separation agreement, Divorce decree or separation agreement made after 1984.
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
Service charges:
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.
Severance pay:
Accrued leave payment, Accrued leave payment.
Outplacement services, Outplacement services.
Shipping:
Business-related travel expense, Table 28-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes.
Shipwrecks:
Casualty loss due to, Deductible losses.
Short tax year:
Change in annual accounting period, Persons not eligible for the standard deduction.
Short-term debt instruments:
Government obligations, Short-term government obligations.
Ordinary gain, Short-term nongovernment obligations.
Short-term gains and losses, Capital Gains and Losses, Short-term gains and losses.
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
Signatures:
Agent, use of, When someone can sign for you.
E-file Forms 8453 and 8453-OL for signature requirements, Forms 8453 and 8453-OL.
Joint returns, Signing a joint return.
Joint returns:
Spouse died during year, Signing the return.
Mentally incompetent, Unable to sign.
Parent for child, Spouse unable to sign.
Physically disabled, Unable to sign.
Self-Select PIN acting as electronic signature, Electronic signatures.
Silver (see Gold and silver)
SIMPLE plans:
Contribution limits, What's New for 2004, What's New for 2005
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.
Computation of taxable annuity:
Worksheet, How to use the Simplified Method.
Single taxpayers:
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., Single
Gross income filing requirements (Table 1-1),
Standard deduction (Table 22-1), Electing to itemize for state tax or other purposes.
Tax rates (Schedule X), Single
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
Smallpox vaccine injuries, What's New
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., What's New
(see also Excess withholding credit)
Social Security and Medicare Taxes, Employment Taxes for Household Employers
Social security and Medicare taxes:
2004 changes, What's New for 2004
Reporting of (Table 1-3),
Social security benefits, 12. Social Security and Equivalent Railroad Retirement Benefits, Deduction more than $3,000.
Social security benefits:
Deductions related to, Deductions Related to Your Benefits
Dependency exemption support test, Social security benefit payments.
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.
Withholding for:
Not deductible, Taxes and Fees You Cannot Deduct
Social security number (SSN), Social Security Number
Social security number (SSN):
Correspondence with IRS, include SSN, SSN on correspondence.
Dependents, Dependent's social security number.
Dependents:
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.
Social Security Numbers (SSNs):
Alimony recipient's number required, How To Report Alimony Received
Child's, Reminders
Child's:
Number to be obtained at birth, Born and died in 2004.
Dependents, Reminders
Dividend payers to use, Social security number (SSN).
Earned Income Credit, Rule 2. You Must Have a Valid Social Security Number (SSN), Social security number.
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)
Social security numbers (SSNs):
Alimony recipient's number required, How To Deduct Alimony Paid
Sonic booms:
Casualty loss due to, Deductible losses.
Special depreciation allowance, Special Depreciation Allowance
Special needs children:
Adoption credit, Child with special needs.
Spouse, Head of household or qualifying widow(er) with dependent child., Spouse died., Spouse died during the year., Nonresident alien or dual-status alien. (see Married taxpayers) (see Surviving spouse)
(see also Married taxpayers)
(see also Surviving spouse)
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, 22. Standard Deduction, Married persons who filed separate returns.
Standard deduction for 2004, Electing to itemize for state tax or other purposes.
Standard deduction:
2004 changes, What's New for 2004
Age 65 or older, Higher Standard Deduction for Age (65 or Older)
Age 65 or older:
Chart for filing status (Table 22-2), Electing to itemize for state tax or other purposes.
Amount,
Blind persons, Higher Standard Deduction for Blindness
Blind persons:
Chart for filing status (Table 22-2), Electing to itemize for state tax or other purposes.
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
Dependents:
Worksheet (Table 22-3), Electing to itemize for state tax or other purposes.
Final return of decedent, Decedent's final return.
Increase in, What's New
Married filing separately:
Chart (Table 22-1), Electing to itemize for state tax or other purposes.
One spouse has itemized, Persons not eligible for the standard deduction.
Married taxpayers (Table 22-1), Electing to itemize for state tax or other purposes.
Not allowed in certain situations, Persons not eligible for the standard deduction.
Purpose of, Introduction
Single taxpayers (Table 22-1), Electing to itemize for state tax or other purposes.
Standard meal allowance, 50% limit on meals., Standard meal allowance., Who can use the standard meal allowance., The federal rate., The standard meal allowance.
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
Standard mileage rates:
2004 rates, What's New for 2004
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, What's New, Car expenses.
Not allowed, Standard mileage rate not allowed.
Work-related education, What's New, Using your car.
State bar associations:
Bar review courses, Bar or CPA Review Course
Charitable contributions to, Contributions to Nonqualified Organizations
State or local governments
Employees
Section 457 plans for (see Section 457 deferred compensation plans)
State or local governments:
Benefit payments, Support provided by the state (food stamps, housing, etc.).
Bonds, tax-exempt, Tax-exempt state and local government bonds.
Charitable contributions to, Types of Qualified Organizations,
Employees:
Unemployment compensation, State employees.
Fee-basis officials:
Business expenses of, Special Rules
Work-related education expenses, Performing Artists and Fee-Basis Officials
Income taxes (see State or local income taxes)
State or local income taxes:
Deduction of, State or local taxes., State and Local Income Taxes
Deduction of:
List of deductible taxes (Table 24-1),
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
Itemized deductions, Electing to itemize for state tax or other purposes.
Joint state and local returns but federal returns filed separately, Joint state and local returns.
Married filing separately, Separate federal returns.
Refunds, treatment of, State income tax refund., Refund applied to taxes., Refund (or credit) of state or local income taxes.
State:
Obligations, interest on, State or Local Government Obligations
Officials, State and local government officials paid on a fee basis., Officials Paid on a Fee Basis
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.
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)
Stockholders' meeting expenses, Stockholders' Meetings
Stockholders:
Debts, Stockholder debt.
Stocks (see Dividends) (see 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)
Storms:
Casualty loss due to, Deductible losses.
Straddles:
Interest from, Investment Interest
Straight line method of depreciation, Depreciation Methods
Strike benefits, Strike and lockout benefits.
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, Reminders, Personal Interest
Academic period, Academic period.
Eligible educational institution, Eligible educational institution.
Eligible student, Eligible student.
Qualified student loan, Qualified Student Loan
Interest deduction:
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
Expenses of dependent, Who Can Claim a Dependent's Expenses
Features of (Table 21-1), Student Loan Interest Deduction
Married filing separately, Special Rules
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)
Loans (see Student loans)
Scholarships (see Scholarships and fellowships)
Tuition deduction (see Tuition)
Tuition programs, qualified (see Qualified tuition programs)
Students:
Dependency exemption test, Child under age 19.
(see also Dependents)
Exemption from withholding, Student.
Foreign students, Foreign students' place of residence., Expenses Paid for Student Living With You
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 for dependents, Support Test
Support test for dependents:
Armed forces, Armed Forces dependency allotments.
Child's wages used for own support, Child's wages used for own support.
Divorced or separated parents, child of, Support Test for Child of Divorced or Separated Parents
Divorced or separated parents, child of:
Chart (Figure 3-B),
Foster care payments and expenses, Foster care payments and expenses.
Social security benefit payments, Social security benefit payments.
State-provided support, Support provided by the state (food stamps, housing, etc.).
Tax exempt income, Tax-exempt income.
Total support, Total Support
Surveys:
Property basis to include, Settlement costs.
Surviving spouse
Tax (see Estate tax)
Surviving spouse:
Annuity, Survivors
Filing status, Head of household or qualifying widow(er) with dependent child.
Filing status:
With dependent child, Qualifying Widow(er) With Dependent Child
Gross income filing requirements (Table 1-1),
Life insurance proceeds paid to, Surviving spouse.
Rollovers by, Rollover by surviving spouse.
Synagogues (see Churches, temples, etc.)

T

Tables and figures:
Adjusted basis, examples of (Table 14-1),
Alimony requirements (instruments executed after 1984) (Table 20-1),
Capital gain rates (Table 17-1),
Car expenses, reporting of (Table 29-3), Table 28-3. Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements
Casualty and theft losses:
Deduction limits for personal property (Table 27-1),
Deduction of loss, when to take (Table 27-2),
Charitable contributions, deductibility of (Table 27-1),
Children's income:
Inclusion on parent's return (Figure 33-A), Effect of Making the Election
Investment income more than $1,600, reporting of (Figure 33-B),
Dependents:
Divorced taxpayers, support test chart (Figure 3-B),
Exemptions, chart summarizing claims (Figure 3-A),
Education credits:
Can you claim (Figure 37-A), When Must the Credit Be Repaid (Recaptured)
Comparison chart (Table 37-1),
Entertainment expenses:
50% limit (Figure 29-A), 50% Limit,
Proof of (Table 29-2), Table 28-2. How To Prove Certain Business Expenses
Reporting of (Table 29-3), Table 28-3. Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements
Estimated tax, who must make payments (Figure 5–A), Who Must Pay Estimated Tax?
Filing requirements:
Dependents (Table 1-2),
Gross income levels (Table 1-1),
Other situations requiring filing (Table 1-3),
Gift expenses:
Proof of (Table 29-2), Table 28-2. How To Prove Certain Business Expenses
Reporting of (Table 29-3), Table 28-3. Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements
Head of household, qualifying person (Table 2-1), Table 2-1. Who Is a Qualifying Person for Filing as Head of Household? 1
Individual retirement arrangements (IRAs):
Figuring modified AGI (Worksheet 18-1),
Modified AGI, effect on deduction if covered by retirement plan at work (Table 18-1),
Modified AGI, effect on deduction if not covered by retirement plan at work (Table 18-2),
Roth IRAs, effect of modified AGI on contributions (Table 18-3),
Roth IRAs, modified AGI (Worksheet 18-2),
Interest deductions, forms to use (Table 25-1), Mortgage proceeds used for business or investment.,
Meal expenses and 50% limit (Figure 29-A), 50% Limit,
Medical and dental expenses:
Checklist for deductible expense (Table 23-1), What Medical Expenses Are Includible?
Reimbursement, excess algorithm (Figure 23-A), Reimbursement in a later year.
Mortgage deduction (Figure 25-A), Fully deductible interest.
Moving expenses:
Distance test (Figure 19-A), Time Test
Qualifying moves within U.S., non-military (Figure 19–B), Joint Return
Time test (Table 19–1), ,
Points, to determine if deductible in year paid (Figure 25-B), Deduction allowed in year paid.
Roth IRA and modified adjusted gross income (MAGI) phaseout (Table 18–3),
Standard deduction:
Chart for most taxpayers (Table 22-1), Electing to itemize for state tax or other purposes.
Chart for people 65 and over or blind (Table 22-2), Electing to itemize for state tax or other purposes.
Worksheet for dependents (Table 22-3), Electing to itemize for state tax or other purposes.
Student loan interest deduction (Table 21-1), Student Loan Interest Deduction
Tax returns:
Due dates (Table 1-5),
Steps to prepare (Table 1-6), How Do I Prepare My Return?
Taxes that are deductible (Table 24-1),
Travel and transportation expenses:
Examples of deductible expenses (Table 29–1), Table 28-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes.
Local transportation (Figure 29-B), Illustration of transportation expenses.
Proof of (Table 29-2), Table 28-2. How To Prove Certain Business Expenses
Reporting of (Table 29-3), Table 28-3. Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements
Tuition deduction (Table 21-2), Who Cannot Take the Deduction
Tuition deduction (Table 21-2):
Claiming dependent's expenses (Table 21-3), Who Can Claim a Dependent's Expenses
Volunteers, deductibility of contributions (Table 27-2),
Work-related education (Figure 29-A),
Tax counsel fees, Tax Preparation Fees (Line 21)
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 help:
Forms and publications:
Download from Web, Help from the IRS.
Phone, Help from the IRS., Free tax services.
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.
Web site of IRS, Help from the IRS., Free tax services.
Tax preference items, Adjustments and tax preference items.
Tax rates:
Head of household filing (Schedule Z), How to file.
Married filing jointly (Schedule Y–1), Married Filing Jointly
Married filing separately (Schedule Y–2), Married Filing Separately
Single person filing (Schedule X), Single
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.
Claim for:
Limitations period, Time for filing a claim for refund.
Litigation, Taking your claim to court.
Deceased taxpayer, Filing to get a refund., Claiming a refund.
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.
Injured spouse claim, Exceptions for special types of refunds.
Inquiries, Refund inquiries.
Interest on, Interest on Refunds, Interest on refund., Interest on tax refunds.
Late filed returns, Reminders, Late-filed return.
Less than $1, Overpayment less than one dollar.
Limits, Limit on amount of refund., Tax paid.
Limits:
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, Crediting an Overpayment
Past-due, Refund inquiries., Past-Due Refund
Real estate taxes, treatment of, Refund (or rebate).
Reduced, Reduced refund.
State and local income tax refunds, State income tax refund., 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.
Worthless securities:
Claim for refund, Filing a claim for refund.
Tax return preparation:
Rental expenses, Tax return preparation.
Tax returns, , Signatures, Accounting period.
(see also Due dates)
(see also Joint Returns)
(see also Signatures)
Joint returns (see Joint Returns)
Tax returns:
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
Deceased taxpayer (see Final return for decedent)
Estate tax return, Reminders
Filing of, 1. 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?
Mailing of, Reminders, Mailing your return.
Paid preparer, Paid Preparer
Payment with, Amount You Owe
Phone number to be included, Reminders
Preparation fees, Tax Preparation Fees (Line 21)
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), How Do I Prepare My 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:
Penalty for failure to furnish registration number, Failure to furnish tax shelter registration number.
Rental property and at-risk rules, At-Risk Rules
Tax year, When Do I Have To File?, When Do I Report My Income and Expenses?, Accounting Periods
(see also Accounting periods)
Tax-exempt obligations:
Adjusted basis for, Tax-exempt obligations.
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-free exchanges:
Definition of, Nontaxable Exchanges
Holding period, determination of, Nontaxable trades.
Taxable exchanges:
Definition of, Taxable Exchanges
Taxes, 24. Taxes, Other taxes., Tax.
Excise (see Excise taxes)
Kiddie tax (see Children, subheading: Investment income of child under age 14)
Sales tax, Cost Basis
Taxes:, Sales taxes.
(see also Sales tax)
Alternative minimum, Alternative Minimum Tax
Business taxes, deduction of, Business taxes.
Deduction of, Tests To Deduct Any Tax
Deduction of:
Schedules to use, Where To Deduct
Types of taxes deductible (Table 24-1),
Estate (see Estate tax)
Estimated (see Estimated tax)
Federal income taxes, not deductible, Taxes and Fees You Cannot Deduct
Foreign taxes, Foreign taxes.
Foreign taxes:
Income tax. deduction of, Foreign Income Taxes
General sales taxes (see General sales taxes)
Gift taxes, Taxes and Fees You Cannot Deduct
How to figure, 32. 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 child under age 14)
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)
Withholding, Withholding
Taxis:
Business-related travel expense, Table 28-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes.
Standard mileage rate not allowed, Standard mileage rate 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.
Taxpayer identification numbers (TINs):
Child and dependent care credit, Provider Identification Test
childcare provider, Provider Identification Test
Individual (ITIN), Born and died in 2004.
Social Security Numbers (see Social Security Numbers (SSNs))
Teachers:
Expenses, deduction of, You can use Form 1040A if all of the following apply., Educator Expenses, Educator Expenses Over Limit
Work-related education, Requirements for Teachers, Teaching and Related Duties
TeleFile, Using a Telephone (TeleFile), E-file by phone.
Telephones, Residential Telephone Service
Telephones:
Business-related travel expense, Table 28-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes.
Fraud or misconduct of IRS employee, number for reporting anonymously, Reminders
Tax return to include phone number, Reminders
Temples (see Churches, temples, etc.)
Temporary absence from job:
Work-related education during, Temporary absence.
Temporary job assignments:
Travel expenses, Temporary Assignment or Job
Tenants (see Rental income and expenses)
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.
Tenants:
By the entirety, General Information
In common, General Information
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.
Victims of, tax relief, Reminders
Theft losses, 27. Nonbusiness Casualty and Theft Losses, Net operating loss (NOL)., Certain Casualty and Theft Losses, Certain Casualty and Theft Losses
Theft losses:
$100 Rule, $100 Rule
Adjusted basis in property, Casualty and theft losses., Involuntary Conversions, Adjusted Basis
Amount of loss, Amount of 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 27-2),
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, Theft loss., 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.
Dependent support test, Third-party support., Remarried parent.
Designee for IRS to discuss return with, Reminders, Third Party Designee, Third party designee.
Income from taxpayer's property paid to, Payment to third party.
Threats:
Losses due to, Theft
Tickets (see Entertainment expenses)
Tip expense:
Business meal or entertainment activity, 50% deduction limit, Included expenses.
Business travel expense, Table 28-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes., Incidental expenses.
Tip income, 7. Tip Income, How to report allocated tips.
Tip income:
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.
Reporting tips to employer:
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),
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?
Withholding:
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
Tools:
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)
Tornadoes:
Casualty loss due to, Deductible losses.
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, 15. Sale of Property
(see also Sale of property)
Trade 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
Nontaxable exchanges:
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 expenses (see Travel and transportation expenses)
Transportation workers:
Meal expenses, Special rate for transportation workers.
Meal expenses:
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
Mileage rates (see Standard mileage rates)
Travel and transportation expenses:
Advances, Reimbursement, allowance, or advance., Travel advance.
Allocation of types of costs, Separating costs., Separating expenses.
Bona fide business purpose, Bona fide business purpose.
Business associates, Business associate.
Business travel, Table 28-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes.
Business travel:
$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, Unproved amounts.
Visiting clients or customers, Transportation Expenses
Charitable organization service, deduction for, Travel., Deductible travel expenses.
Commuting expenses, Commuting expenses.
Commuting expenses:
Employer-provided commuter vehicle, Commuter highway vehicle.
Conventions, Conventions
Conventions:
Delegates, deduction of unreimbursed amount, Conventions.
Deductible expenses, What Travel Expenses Are Deductible?
Deductible expenses:
Examples of (Table 29-1), Table 28-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes.
Definition of, Travel expenses defined.
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, Travel to 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
Proof of expenses:
Summary (Table 29-2), Table 28-2. How To Prove Certain Business Expenses
Recordkeeping requirements, What Travel Expenses Are Deductible?, Recordkeeping
Rental property maintenance and management, for, Travel expenses., Local transportation expenses.
Reporting of, How To Report
Reporting of:
Table 29-3 showing forms to be used, Table 28-3. Reporting Travel, Entertainment, Gift, and Car Expenses and Reimbursements
Resorts or cruise ships, Trip Primarily for Personal Reasons
School children, transporting of, Transporting school children.
Summary of rules (Figure 28-B), Illustration of transportation expenses.
Tax home, determination of, Tax Home
Temporary assignment or job, Temporary Assignment or Job
Temporary work location, Temporary work location.
Tips, Table 28-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you travel away from home for business purposes., Incidental expenses.
Transit pass, Transit pass.
Work-related education, What's New, Transportation Expenses, Travel Expenses
Traveling salespersons:
Deduction of expenses, Statutory employees.
Tax home, determination of, Tax Home
Treasury bills, notes, and bonds, U.S. Treasury Bills, Notes, and Bonds
Treasury Inspector General:
Telephone number to report anonymously fraud or misconduct of IRS employee, Reminders
Treasury notes, U.S. obligations.
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., Other taxes.
(see also Trust beneficiaries)
Trusts:, Current income required to be distributed., Losses.
(see also Trust beneficiaries)
Grantor trusts, Grantor trust.
Income, Estate and trust income.
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 Take the Deduction, Information for Only the Hope Credit
(see also Hope credit)
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:
Alimony payments made to cover, Payments to a third party.
Charitable deduction not allowed for paying, , Contributions From Which You Benefit
Deduction for, You can use Form 1040A if all of the following apply., 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
GI Bill, payments and allowances under, Tuition payments and allowances under the GI Bill.
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. 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:
Deceased taxpayer, reporting interest, Interest and Dividend Income (Forms 1099)
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
Unclaimed reimbursement, Unclaimed reimbursement.
Underpayment penalties, Introduction, Underpayment penalty., Underpayment Penalty
Underpayment penalties:
IRS computation, Underpayment Penalty
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 child under age 14)
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 compensation:, 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.
Uniforms, Work Clothes and Uniforms
Uniforms:
Charitable organization requiring, deduction for cost and upkeep of, Uniforms.
Unions (see Labor unions)
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)
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., How To Figure Gain or Loss
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 fair market value, Used clothing and household goods.
Usurious interest, Usurious interest.
Utilities:
Charges for installing included in property basis, Settlement costs.
Emergency energy programs, charitable contributions to, Examples.
Energy conservation subsidies, Energy conservation subsidies., Utility rebates.
Late payment charges, not deductible, Personal Interest
Rebates, Utility rebates.

V

Vacation homes:
Determining if used as home, Examples
Points, Points
Rental expenses, Personal Use of Dwelling Unit (Including Vacation Home), Dwelling Unit Used as Home, How To Divide Expenses
Valuations, 14. Basis of Property (see Fair market value (FMV))
Valuations: (see Appraisals)
Value of time or services:
No charitable deduction for, , , Value of Time or Services
Vandalism:
Casualty loss due to, Deductible losses.
Vasectomy:
Deductibility as medical expense,
Vehicles (see Cars)
Veterans Affairs (VA):
Funding fees, not deductible as interest, Amounts charged for services., Items You Cannot Deduct
Veterans' benefits, Veterans' benefits.
Veterans' benefits:
Educational assistance, VA payments.
Educational assistance:
Tuition deduction, effect on, Tax-free educational assistance.
Retroactive determination, Retroactive VA determination.
Veterans' insurance:
Dividends on, Dividends on veterans' insurance.
Veterans' organizations:
Charitable contributions to, Types of Qualified Organizations,
Charitable contributions to:
30% limit, 30% Limit
Viatical settlements, Accelerated Death Benefits, Viatical settlement., Exclusion for terminal illness.
Victims of terrorism (see Terrorist attacks)
Virgin Islands:
Income from, Individuals With Income From U.S. Possessions
VISTA volunteers, Volunteers in Service to America (VISTA).
Vitamins:
Not deductible as medical expense,
Volunteer firefighters:
Charitable contributions to, Examples.
IRAs, Volunteer firefighters.
Volunteer work, Volunteers, Volunteer work.
Volunteer work:
Deductibility of contributions (Table 27-2),
Out-of-pocket expenses, deductible when serving for qualified organization, , Out-of-Pocket Expenses in Giving Services
Tax counseling (Volunteer Income Tax Assistance program), Free Help With Your Return, Volunteer tax counseling.
Value of income lost by, not deductible, Value of Time or Services
Vouchers for payment of tax, How To Pay Estimated Tax, Using the Payment-Vouchers

W

W-2 form (see Form W-2) (see Form W–2)
Wages and salaries, Form W-2., 6. Wages, Salaries, and Other Earnings, Reimbursement for medical care.
(see also Form W-2)
Wages and salaries:, Reminder, Restricted Property
(see also Form W-2)
Accident and health insurance, Accident or Health Plan
Accrued leave payment, Accrued leave payment.
Adoption, employer assistance, Adoption Assistance
Advance commissions, Advance commissions and other earnings.
Allowances and reimbursements, Expense allowances., Allowances and reimbursements.
Archer MSA contributions, Archer MSA contributions.
Awards and prizes, Bonuses and awards.
Baby-sitting, Child care providers.
Back pay awards, Back pay awards.
Bonuses, Bonuses and awards.
Child care providers, Child care providers.
Children's earnings, Child's earnings.
Clergy, Clergy
De minimis benefits, De Minimis (Minimal) Benefits
Disability income, Disability Pensions
Elective deferrals, Elective deferrals.
Employee achievement award, Employee achievement award.
Employee compensation, Employee Compensation
Farmworkers, Farmworkers.
Foreign employer, Foreign Employer
Form W–2 (see Form W–2)
Fringe benefits, Fringe Benefits
Garnisheed, Garnisheed wages.
Government cost-of-living allowances, Government cost-of-living allowances.
Household workers, Household workers.
Income, You can use Form 1040EZ if all of the following apply., You can use Form 1040A if all of the following apply.
Income:
Foreign, Reminder
Long-term care coverage, Accident or Health Plan
Military retirees, Military retirees., Military retirement pay.
Military service, Military
Miscellaneous compensation, Miscellaneous Compensation
Note for services, Note received for services.
Outplacement services, Outplacement services.
Religious orders, Members of Religious Orders
Restricted property, Restricted Property
Restricted property:
Dividends on restricted stock, Stock you chose to include in income.
Retirement plan contributions by employer, Retirement Plan Contributions
Severance pay, Severance pay.
Sick pay, Sick pay., Other compensation.
Social security and Medicare taxes paid by employer, Social security and Medicare taxes paid by employer.
Stock appreciation rights, Stock appreciation rights.
Stock options, Stock Options
Supplemental, Supplemental Wages
Volunteer work, Volunteers
Withholding (see Withholding)
Waiters and waitresses
Tips (see Tip income)
War veterans' organizations (see Veterans' organizations)
War zone (see Combat zone)
Wash sales, Other property transactions., Property received from a related party.
Washington State Supplemental Workmen's Compensation Fund, Contributions to state benefit funds.
Web site of IRS, Help from the IRS., Free tax services.
Welfare benefits, Welfare and Other Public Assistance Benefits
What's new, What's New for 2004
What's new:
Adoption benefits, What's New for 2004
Credit for qualified electric vehicle, What's New for 2004, What's New for 2005
Deduction for clean-fuel vehicle, What's New for 2004, What's New for 2005
Earned Income Credit, What's New for 2004
Educator expenses, What's New for 2004, What's New, Educator Expenses
Elective deferral amounts, What's New for 2004
Exemption amount, What's New for 2004
Health savings accounts, What's New for 2004
Hope credit, What's New for 2004, What's New
Individual retirement arrangements (IRAs), What's New for 2004
Lifetime learning credit, What's New for 2004, What's New
Limit on itemized deduction, What's New for 2004
Medical and dental expenses
Standard mileage, What's New for 2004
Moving expenses
Standard mileage, What's New for 2004
Social security and Medicare taxes, What's New for 2004
Standard deduction, What's New for 2004
Standard mileage rates, What's New for 2004
Student loan interest deduction, What's New for 2004, What's New
Tax computation worksheet, What's New for 2004
Tuition and fees deduction, What's New for 2004, What's New
Wheelchairs:
As medical expense,
Widow/widower (see Surviving spouse)
Winter energy payments, Energy conservation subsidies.
Withholding, Form W-2., 5. Tax Withholding and Estimated Tax, IRS can figure the penalty for you.
(see also Form W-2)
Withholding:
Agricultural Act of 1949 payments, Federal Payments
Changing amount withheld, Changing Your Withholding
Changing amount withheld:
For 2006, Changing your withholding for 2006.
Checking amount of, Checking Your Withholding, Checking Your Withholding
Claim for refund, Who Should File
Commodity credit loans, Federal Payments
Credit for, Introduction, Credit for Withholding and Estimated Tax
Cumulative wage method, Cumulative wage method.
Definition, Introduction
Determining amount to withhold, Determining Amountof Tax Withheld Using Form W-4, Getting the Right Amount of Tax Withheld
Disaster Assistance Act of 1988 payments, Federal Payments
Dividend income, Reporting tax withheld.
Employers, rules for, Rules Your Employer Must Follow
Exemption from, Exemption From Withholding
Federal income taxes, not deductible, Taxes and Fees You Cannot Deduct
Fiscal years, Fiscal Years
Form W-4:
Provided by employer, New Form W-4.
Form W–4:
Worksheets, Completing Form W-4 and Worksheets
Fringe benefits, Taxable Fringe Benefits
Gambling winnings, Gambling Winnings, Form W-2G
General rules, Withholding
Highest rate, employer must withhold at if no W-4, No Form W-4.
Incorrect form, Form Not Correct
IRA distributions, Withholding.
New job, New Job
Penalties, Introduction, Penalties, Penalties.
Pensions and annuities, Form W-2., Pensions and Annuities, Withholding and estimated tax., Withholding tax.
Railroad retirement benefits, Federal Payments, Tax withholding and estimated tax.
Repaying withheld tax, Repaying withheld tax.
Rollovers, Withholding tax.
Salaries and wages, Salaries and Wages
Separate returns, Separate Returns
Sick pay, Sick Pay
Social security benefits, Federal Payments, Tax withholding and estimated tax.
State and local income taxes, deduction for, Withheld taxes.
Supplemental wages, Supplemental Wages
Tips (see Tip income)
Unemployment compensation, Unemployment Compensation, Tax withholding.
Work clothes, Work Clothes and Uniforms
Work-related education, 29. Tax Benefits for Work-Related Education
Work-related education:
Business deduction:
Qualified expenses, What Expenses Can Be Deducted, No Double Benefit Allowed
Reimbursements, Reimbursements
Tax benefit of, Introduction
Education required by employer or by law, Education Required by Employer or by Law
Education that qualifies for new trade or business, Education That Qualifies You for a New Trade or Business
Education to maintain or improve skills, Education To Maintain or Improve Skills
Education to meet minimum requirements, Education To Meet Minimum Requirements
Indefinite absence from work, Indefinite absence.
Meal expenses, 50% limit on meals.
Qualifying education (Figure 29-A),
Recordkeeping requirements, Recordkeeping
Reimbursement for, Reimbursements
Teachers, Requirements for Teachers, Teaching and Related Duties
Temporary absence from work, Temporary absence.
Travel expenses for, Travel Expenses
Unclaimed reimbursement, Unclaimed reimbursement.
Workers' compensation, Workers' Compensation
Workers' compensation:
Mandatory contributions to state funds, deduction of, Contributions to state benefit funds.
Return to work, Return to work.
Worksheets:
Capital loss carryover, Figuring your carryover.
Casualty and theft losses, Workbook for casualties and thefts.
Excess withholding credit, How to figure the credit if you did not work for a railroad.
Head of household status and cost of keeping up home,
Individual retirement arrangements (IRAs), modified AGI computation (Worksheet 18-1),
Pensions or annuities, joint returns,
Roth IRA modified adjusted gross income (MAGI), computation (Worksheet 18-2),
Simplified Method computation of taxable annuity, How to use the Simplified Method.
Social security or railroad retirement benefits, to figure taxability, Are Any of Your Benefits Taxable?, Which worksheet to use.
Standard deduction, for dependents (Table 22-3), Electing to itemize for state tax or other purposes.
Student loan interest deduction, How Do You Figure the Deduction
Withholding (Form W–4), Completing Form W-4 and Worksheets
World Trade Center attacks (see Terrorist attacks)
Worthless securities, Worthless securities.
Wristwatch, Wristwatches
Write-offs (see Cancellation of debt)

Y

Yard-care workers (see Domestic help)
Youth groups:
Troop leader's travel expenses, Travel.

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