(ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN).

10% tax for early withdrawal from IRA or retirement plan, See: Early withdrawal from deferred interest account, subheading: Tax on

10-year tax option, 10-Year Tax Option

401(k) plans:

403(b) plans:

457 plans, See: Section 457 deferred compensation plans

529 plans, See: Qualified tuition programs

59 rule, Age 591/2 rule.

60 day rule, Time limit for making a rollover contribution.

70 rule, Age 701/2 rule.

Abandonment of home, Abandonment.

Abroad, citizens traveling or working, Travel Outside the United States, Travel Primarily for Business, Employees of foreign governments or international organizations., Foreign Employer

Absence, temporary, Temporary absences., Temporary absences.

Accelerated death benefits, Accelerated Death Benefits, Accelerated death benefits are fully excludable...

Accident insurance, Accident or Health Plan

Accidental death benefits, Accidental death benefits.

Accidents, car, Car accidents (but see Nondeductible losses,...

Accountable plans for employee reimbursements, Accountable Plans, Your employer is a corporation in which you...

Accountants:

Accounting methods, Accounting Methods

Accounting periods:

Accrual method taxpayers, Accrual method.

Accumulation distribution of trusts:

Accuracy-related penalties, Accuracy-related penalty.

Acknowledgment, The acknowledgment must meet these tests....

Activities not for profit, Activity not for profit.

Address, Name and Address

Address, filing, Where To File

Adjusted basis, Adjusted Basis, If you postponed gain from the sale of your...

Adjusted gross income (AGI):

Adjustments, The more common adjustments and tax preference...

Administrators, estate, See: Executors and administrators

Adopted child, Exception for adopted child., Adopted child., Adopted child., Taxpayer identification numbers for adoptees.

Adoption:

Age:

Age test, See: Qualifying child

Agents, A grantor and fiduciary, or the fiduciary...

AGI, See: Adjusted gross income (AGI)

Agricultural workers, See: Farmworkers, Farmers

Agriculture, See: Farming

Aircraft:

Airline club dues:

Airplanes, donations of, The following rules apply to any donation...

Airport transportation:

Alaska:

Alaska Permanent Fund dividends, Alaska Permanent Fund dividend.

Alaska Unemployment Compensation Fund, Alaska Unemployment Compensation Fund.

Alcoholic beverages:

Aliens, Individual taxpayer identification number (ITIN) for aliens., Income of nonresident aliens that is not...

Alimony, How To Deduct Alimony Paid, You must provide your spouse's SSN or ITIN...., Instruments Executed After 1984, Exception for instruments executed before 1985., Alimony requirements., Cash payment requirement., Payments to a third party., Payments designated as not alimony., Spouses cannot be members of the same household., Payments after death of recipient spouse., Substitute payments., Alimony, Spouse or former spouse., Payments not alimony., Payments to a third party., Life insurance premiums., Payments for jointly-owned home., Mortgage payments., Taxes and insurance., If you must pay all the real estate taxes..., Other payments to a third party., Recapture Rule, Including the recapture in income., Deducting the recapture., How To Report Alimony Received, You must give the person who paid the alimony..., Alimony.

Alternative filing methods:

Alternative minimum tax (AMT), Alternative Minimum Tax (AMT)

Alternative motor vehicle credit, Alternative Motor Vehicle Credit, Amount of credit.

Ambulance service personnel:

Amended returns, Amended Returns and Claims for Refund, Form 1040X., Filing Form 1040X.

American citizens abroad, U.S. Citizens and Resident Aliens Living Abroad

American Indians, See: Indians

American opportunity credit:

American Samoa:

Amortization:

AMT, See: Alternative minimum tax (AMT)

Annuities, Rollovers

Annulled marriages:

Anthrax incidents, See: Terrorist attacks

Antiques, See: Collectibles

Appliances:

Appraisal fees, Appraisal Fees

Appraisals:

Archer MSAs, In most cases, you do not include in income...

Armed forces, Armed Forces reservists., Domestic fraternal societies, orders, and...

Armed Forces:

Art works:

Artists, performing, See: Performing artists

Assessments, local, See: Local assessments

Assistance, See: Tax help

Assistance, tax, See: Tax help

Assumption of mortgage, Assumption of mortgage.

At-risk rules:

Athletic events:

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

Attachment of wages, Garnisheed wages.

Attachments to return, Attachments

Attorneys:

Attorneys' fees, Legal Expenses, Personal Legal Expenses

Audits:

Automatic extension of time to file, Automatic Extension, When to file.

Automatic investment services:

Awards, See: Prizes and awards

Away-from-home travel, See: Travel and transportation expenses

Babysitting, Babysitting.

Back pay, award for, Include in income amounts you are awarded...

Backup withholding, Backup withholding., Backup withholding., Backup Withholding

Bad debts:

Baggage:

Balance due, Refund or balance due.

Bankruptcy:

Banks:

Bar associations:

Bar employees:

Bar review courses, Bar or CPA Review Course

Bargain sales:

Barter income:

Basis:

Beetles:

Beneficiaries, A distribution paid to a beneficiary other..., Beneficiary of an estate or trust., An estate or trust, unlike a partnership,..., Losses.

Bequests, An estate or trust, unlike a partnership,..., Losses., Gifts and inheritances., Income from property received as a gift.

Bicycle:

Bingo, Costs of raffles, bingo, lottery, etc. You...

Birth of child, Death or birth of child.

Birth of dependent, Death or birth.

Blackmail:

Blind persons:

Blood banks:

Blue books to determine fair market value, If you contribute a car, boat, or airplane...

Boats:

Bona fide business purpose:

Bonds:

Bonuses, Bonuses and awards., Supplemental Wages, Employee awards or bonuses.

Bookkeeping, See: Recordkeeping requirements

Books to determine fair market value, Books issued by various automobile organizations...

Borrowed funds, Loan fees., Loans.

Boy Scouts:

Breach of contract:

Bribes, Bribes., Illegal bribes and kickbacks. See Bribes...

Brokers:

Burglary:

Burial expenses, See: Funerals

Business associates, The meal is business-related entertainment., Entertainment Expenses

Business expenses, Entertainment Expenses

Business organizations:

Business property:

Business tax credits:

Business use of home, Home Office

Cafeteria plans, Cafeteria plans.

Calendar year taxpayers:

California Nonoccupational Disability Benefit Fund, California Nonoccupational Disability Benefit...

Campaign contributions, Political organizations and candidates., Campaign contributions.

Campaign expenses, Campaign Expenses

Canada:

Cancellation of debt, Canceled Debts

Candidates for public office:

Capital assets:

Capital expenses, Capital expenses.

Capital gains or losses, Capital Gains and Losses, See How to report and postpone gain under...

Car expenses, Car expenses.

Car pools, Car pools., Car pools.

Carrybacks:

Carryovers:

Cars, Car Expenses, Car Expenses and Other Employee Business Expenses, Transportation, Transporting school children.

Cash:

Cash contributions, records to keep, Cash Contributions

Cash method taxpayers, Cash method.

Cash rebates, Cash rebates.

Casualties, Home destroyed or condemned.

Casualty insurance:

Casualty losses, If your casualty or theft loss deduction..., Nonbusiness Casualty and Theft Losses, Casualty and Theft Losses, Casualty and Theft Losses of Income-Producing Property

Cemeteries:

Certificate, mortgage credit, You may be eligible for the credit if you...

Certificates of deposit (CDs), Certificates of deposit (CDs)., Individual Retirement Arrangements (IRAs)

Chambers of commerce:

Change of address, Change of Address

Change of name, Name change., Name changed.

Chaplains:

Charitable contributions, Noncash Contributions, The fair market value of the property at..., How To Report, Contributions You Cannot Deduct, Contributions to Individuals, Contributions to Nonqualified Organizations, Contributions From Which You Benefit, If you give property to a qualified organization,..., Your deduction for charitable contributions..., Contributions From Which You Benefit, Token items., Written statement., Contributions, A charitable contribution is a donation or..., Organizations That Qualify To Receive Deductible Contributions, You can deduct your contributions only if..., Types of Qualified Organizations, When To Deduct, Time of making contribution., Contributions of Property, Determining Fair Market Value, Large quantities., Giving Property That Has Decreased in Value, Giving Property That Has Increased in Value, Ordinary income property., Capital gain property., Amount of deduction — general rule., Bargain sales.

Charitable distributions, qualified, Qualified charitable distributions (QCD).

Charity benefit events:

Check-writing fees, Check-Writing Fees on Personal Account

Checklists:

Checks:

Child:

Child and dependent care credit, The credit for child and dependent care expenses....

Child born alive, Child born alive.

Child care, The credit for child and dependent care expenses....

Child custody, Custodial parent and noncustodial parent.

Child support, Child support payments.

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

Child tax credit, You qualify for the health coverage tax credit...., The education credits. (See chapter 34.), Child tax credit., Child Tax Credit

Child, qualifying, Qualifying Child

Childcare:

Children, Adoption expenses, including fees paid to..., Adoption Assistance

Chronic illness:

Church employees:

Churches, temples, etc.:

Citizen or resident test, Citizen or Resident Test

Citizens outside U.S.:

Civic associations:

Civil defense organizations:

Civil service retirement benefits, If you are retired from the federal government...

Civil suits, Court awards and damages.

Civil tax penalties, See: Penalties

Clergy, Ministers.

Clerical help, deductibility of, Clerical Help and Office Rent

Clients, The meal is business-related entertainment., Entertainment Expenses

Closing costs:

Clothing:

Club dues and membership fees:

Co-owners:

Coal and iron ore, Coal and iron ore.

Coins, See: Collectibles

Collectibles:

College professor:

Colleges and universities:

Combat zone:

Commission drivers:

Commissions, Supplemental Wages

Commodities:

Common law marriage, You are married and living apart, but not...

Communist organizations:

Community property, Community income., Community property.

Commuting expenses, Commuting expenses., Commuting Expenses

Compensation, Wages, Salaries, and Other Earnings

Computation of tax, Computations

Computer, Depreciation on Computers

Condemnation of property, Condemnations., Home destroyed or condemned.

Confidential information:

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

Contributions, How To Report, Political organizations and candidates., Contributions, Send your check to: Bureau of the Public..., Campaign contributions.

Controlled corporations:

Convenience fees, Credit or Debit Card Convenience Fees

Conventions:

Conversion, See: specific retirement or IRA plan

Convertible stocks and bonds, Convertible stocks and bonds.

Cooperative housing:

Cooperatives:

Copyrights, A copyright, a literary, musical, or artistic...

Corporations, S Corporation Income

Corrections, See: Errors

Cost basis, Publication

Cost-of-living allowances, Government cost-of-living allowances.

Country clubs:

Coupon bonds, Coupon bonds.

Court awards and damages, See: Damages from lawsuits

Cousin, Cousin.

Coverdell ESAs:

CPAs, See: Accountants

Credit cards:

Credit for child and dependent care expenses, Credit for child and dependent care expenses., Credit for child and dependent care expenses.

Credit for prior year minimum tax:

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

Credit or debit cards:

Credit reports:

Credit to holders of tax credit bonds, Credit to Holders of Tax Credit Bonds

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., Credits.

Criminal prosecutions:

Cruises:

Custodial fees, Investment Fees and Expenses

Custody of child, Custodial parent and noncustodial parent.

Customers, The meal is business-related entertainment., Entertainment Expenses

Daily allowance, See: Per diem

Damage to property, Nonbusiness Casualty and Theft Losses

Damages, Damages for Breach of Employment Contract

Damages from lawsuits, Court awards and damages.

Dating your return, Signatures

Daycare centers, The credit for child and dependent care expenses...., If you provide childcare, either in the child's..., Care outside your home.

De minimis benefits, De Minimis (Minimal) Benefits

Deadlines, See: Due dates

Death, See: Decedents

Death benefits:

Death of child, Death or birth of child.

Death of dependent, Death or birth.

Debt instruments, See: Bonds or Notes

Debts, Recoveries, Bad debt. (See Nonbusiness Bad Debts in chapter...

Deceased taxpayers, See: Decedents

Decedents, You are the surviving spouse, executor, administrator,...

Declaration of rights of taxpayers:

Deduction:

Deductions, The meal is business-related entertainment., Entertainment Expenses, Alimony is deductible by the payer and must..., The term points is used to describe certain..., The buyer reduces the basis of the home by..., Recoveries, Nonbusiness Bad Debts, How to report bad debts., Personal Exemptions and Dependents, Your Own Exemption, Capital Losses

Deeds:

Deferred annuity contracts, See: Annuities

Deferred compensation:

Deferred compensation plans, See: Retirement plans

Delinquent taxes:

Delivery services, Private delivery services.

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

Dental expenses, See: Medical and dental expenses

Dependent care:

Dependent taxpayer test, Dependent Taxpayer Test

Dependents, Exception for adopted child., You qualify for the health coverage tax credit...., The education credits. (See chapter 34.), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN).

Dependents not allowed to claim dependents, Dependent Taxpayer Test

Depletion allowance, Depletion.

Deposits, Fees and deposits.

Depreciation:

Designated Roth Account:

Designated Roth account, Designated Roth accounts., Designated Roth accounts.

Destroyed records, Destroyed records.

Differential wage payments, Differential wage payments.

Differential wages:

Direct deposit of refunds, If your refund for 2012 is large, you may...

Directors' fees, Corporate director.

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

Disability:

Disability benefits:

Disability insurance payments:

Disability, permanent and total disability, Permanent and total disability.

Disabled:

Disaster Assistance Act of 1988:

Disaster relief, Disability pensions., Disability payments for injuries incurred..., Disaster relief payments., Terrorist attack or military action.

Discharge of qualified principal residence indebtedness, Discharges of qualified principal residence indebtedness., Any Form 982 you filed to report any discharge...

Disclosure statement, Disclosure statement.

Discount, bonds and notes issued at, Original Issue Discount (OID)

Discounted debt instruments:

Discounts:

Distributions, Eligible rollover distributions.

District of Columbia:

Dividends, For more information about how to report..., Dividends and Other Distributions, Form 1099-DIV.

Divorced parents, Children of divorced or separated parents (or parents who live apart)., Applying this special rule to divorced or separated parents (or parents who live apart).

Divorced taxpayers, Alimony.

Doctors' bills, See: Medical and dental expenses

Documentary evidence:

Domestic help:

Domestic help, no exemption for, Housekeepers, maids, or servants.

Domestic relations orders, qualified (QDROs):

Donations, See: Charitable contributions

Down payment assistance, Down payment assistance.

Droughts:

Dry cleaning:

Dual-status taxpayers, Dual-status taxpayer.

Due dates, Amount you owe., When Do I Have To File?, Private delivery services.

Due diligence:

Dues:

Dwelling units, Dividing Expenses, Examples., Keeping Up a Home

E-file, Free electronic filing., File online., IRS e-file

Early withdrawal from deferred interest account:

Earned income, Earned income generally means wages, salaries,...

Earned income credit, Earned Income Credit (EIC), Earned income credit., Earned income credit., Earned income credit.

Earthquakes, Disaster relief.

Easements:

Education:

Education credits, The child tax credit. (See chapter 33.), Education Credits

Education expenses:

Educational assistance:

Educational institution, See: Eligible educational institution

Educational organizations:

Educator Expenses, Educator Expenses

Educator out-of-pocket expenses, Educator Expenses

EE series bonds, See: U.S. savings bonds

EIC, See: Earned income credit

EITC Assistant, Online help.

Elderly or disabled, credit for, The credit for the elderly or the disabled....

Elderly persons, Retirement Plans, Pensions, and Annuities

Election precinct officials:

Election to include child's income on parent's return, Parent's Election To Report Child's Interest and Dividends,

Elective deferrals, Retirement Plans, Pensions, and Annuities

Electronic filing, See: E-file

Electronic payment options, You can pay your taxes online or by phone....

Electronic reporting:

Eligible educational institution:

Eligible student:

Embezzlement:

Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs.

Emergency medical service personnel:

Emotional distress damages, Emotional distress.

Employee benefits, Fringe Benefits, De Minimis (Minimal) Benefits

Employee business expenses, Car Expenses and Other Employee Business Expenses

Employee expenses:

Employees, Fringe Benefits, De Minimis (Minimal) Benefits, Expense allowances.

Employees of the intelligence community, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps.

Employers:

Employment:

Employment taxes, Credit for Withholding and Estimated Tax for 2012, Withholding, Credit for withholding and estimated tax...., Determining Amount of Tax Withheld Using Form W-4, Employment Taxes for Household Employers, You may have to pay employment taxes., Household services.

Endowment proceeds, Endowment Contract Proceeds

Energy assistance, Payments to reduce cost of winter energy.

Energy conservation:

Entertainers and musicians, Examples of workers who may be able to deduct...

Entertainment expenses, The meal is business-related entertainment., Entertainment Expenses

Entertainment facilities:

Equipment, Hauling tools or instruments.

Equitable relief, See: Innocent spouse relief

Errors:

Escrow:

Estate beneficiaries, Inherited Property, Inherited property from someone who died in 2010.

Estate tax:

Estates:

Estimated:

Estimated tax, Tax Withholding and Estimated Tax

Estimates:

Excess benefits tax, See: Section 72(m)(5)

Excess reimbursements:

Excess withholding credit, Credit for Excess Social Security Tax or Railroad Retirement Tax Withheld

Exchange students:

Exchanges, What Is a Sale or Trade?, How to report.

Excise taxes:

Exclusions from gross income:

Executors and administrators, You are the surviving spouse, executor, administrator,...

Exempt-interest dividends, Exempt-interest dividends.

Exemption from foreign tax credit limit, Exception.

Exemptions:

Expatriates, Expatriates.

Expenses paid by another, Expenses paid by another.

Extension of time to file, Extensions of Time To File

Extortion:

Extravagant expenses, Lavish or extravagant expenses.

Failure to comply with tax laws, See: Penalties

Fair market value (FMV):

Fair rental price, Fair rental price.

Fair rental value, Fair rental value defined.

Family, Related Party Transactions, Child's earnings., Adopted child., Step 3. Figuring the Child's Tax (Form 8615, Part III)

Farmers:

Farming:

Federal crime investigations or prosecutions:

Federal employees:

Federal Employees' Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA).

Federal government:

Federal income tax:

Federal judges:

Fee-basis officials:

Fees, Fees for services., Fees and deposits.

Fees, comprehensive/ bundled, Comprehensive or bundled fees.

Fellowships, See: Scholarships and fellowships

FICA withholding, Form W-2., Social security and Medicare taxes paid by employer., Credit for withholding and estimated tax....

Fiduciaries, You are the surviving spouse, executor, administrator,..., Trustees' fees., Trustees' fees.

Figures, See: Tables and figures

Figuring taxes and credits, How Do You Figure the Deduction, How Do You Figure the Deduction, Worksheet 11-1., How to figure the credit if you did not work for a railroad., Figuring Your Tax

Filing requirements, Identity theft., Married Filing Separately

Filing status, Filing status., Filing Status, You may be eligible to file as a qualifying...

Final return for decedent:

Finance charges:

Financial institutions, Deposit in Insolvent or Bankrupt Financial Institution, You can open different kinds of IRAs with...

Financially disabled persons, Financially disabled.

Fines, Filing late., Filing late., Paying tax late., Criminal Penalties

Firefighters:

Fires:

First-time homebuyer credit, District of Columbia first-time homebuyer...

First-year expensing, See: Section 179 deductions

Fiscal year, Accounting Periods, Fiscal year taxpayers., Fiscal Years

Fishermen:

Fleet operations:

Flexible spending account or arrangement, Long-term care services.

Floods, Disaster relief.

FMV, See: Fair market value

Food benefits:

Food stamps, Support provided by the state (welfare, food stamps, housing, etc.).

Foreclosure, A mortgage may end early due to a prepayment,..., Foreclosure or repossession.

Foreign charitable organizations:

Foreign children:

Foreign employment, Employees of foreign governments or international organizations., Foreign Employer

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

Foreign income:

Foreign income taxes:

Foreign nationals, See: Resident aliens

Foreign organizations:

Foreign schools, An eligible educational institution is any..., An eligible educational institution is any...

Foreign Service, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps.

Foreign students, Foreign students' place of residence.

Foreign tax credit, Foreign Tax Credit

Forgiveness of debt, See: Cancellation of debt

Form, On Form 1040EZ, you can use only the tax...

Form 1040:

Form 1040, Schedule A, You file Form 1040 and itemize deductions...

Form 1040, Schedule D:

Form 1040-ES:

Form 1040A:

Form 1098:

Form 1099-MISC:

Form 1099-R:

Form 1099-S:

Form 1116:

Form 8332:

Form W-2:

Form W-2c:

Form W-2G:

Form W-4:

Form W-4S:

Form W-4V, To make this choice, fill out Form W-4V (or...

Form(s) 1099, The 1099 Series

Forms, Mailing your return.

Foster care:

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

Foster child, Foster child., Foster care payments and expenses., Foster child., Foster care., You are that person's son, daughter, stepchild,..., You are that person's son, daughter, stepchild,...

Foster Grandparent Program, Foster Grandparent Program.

Found property, Found property.

Fractional shares:

Fraternal societies:

Fraud:

Free tax services,

Freight:

Fringe benefits:

Frozen deposits:

Full-time student:

Fund-raising events:

Funeral expenses, Funeral expenses.

Funerals:

Future interests:

Gains and losses, Your income is only from:, Special Rules, Reporting Gains and Losses

Gambling winnings and losses, Gambling winnings., Gambling Losses Up to the Amount of Gambling Winnings

Garnishment and attachment, Garnisheed wages.

Gas royalties, Oil, gas, and minerals.

Gems:

General business credit, General business credit, which is made up...

General Rule, See: Annuities

General Sales Taxes:

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

Gift taxes:

Gifts:

Girl Scouts:

Gold and silver:

Golden parachute payments:

Golf clubs, See: Country clubs

Government employees:

Graduate school, Qualified Education Expenses

Grants, See: Scholarships and fellowships

Grants, disaster relief, Do not include post-disaster grants received...

Gratuities, See: Tip income

Gross income:

Gross income test, Gross Income Test

Group-term life insurance:

Guam:

H.R. 10 plans, Distributions from a qualified plan are usually...

HAMP:

Handicapped persons, See: Disabilities, persons with

Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Programs.

Hawaii:

Head of household, Head of household or qualifying widow(er) with dependent child., Head of Household

Health:

Health coverage tax credit, You qualify for the refundable credit for..., Health Coverage Tax Credit

Health insurance:

Health insurance premiums, Medical insurance premiums.

Health Spa, Health Spa Expenses

Hedging transactions, Hedging transactions, but only if the transaction...

Help, See: Tax help

High income taxpayers:

High-low rate method to compute per diem, High-low rate.

Higher education, See: Colleges and universities

Hobbies, Hobby Expenses

Holding period:

Holding period, repossessed, Real property repossessed.

Holiday gifts, Holiday gifts.

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

Home, Personal Use of Dwelling Unit (Including Vacation Home), Dividing Expenses, Dwelling Unit Used as a Home, Examples., Generally, home mortgage interest is any..., Refinancing.

Home equity loans:

Home improvement loans, Home improvement loan.

Home office:

Home schooling:

Homeowners' associations:

Homeworkers:

Hope credit:

Hospitals:

Host or hostess, Host or Hostess

Hotels:

Household employees, Employment Taxes for Household Employers

Household furnishings:

Household items, charitable deduction for, Clothing and household items.

Household members, Head of household or qualifying widow(er) with dependent child.

Household services, Expenses are for the care of a qualifying..., You placed a deposit with a preschool to...

Household workers, See: Domestic help

Household workers, no exemption for, Housekeepers, maids, or servants.

Housing, Personal Use of Dwelling Unit (Including Vacation Home), Dividing Expenses, Dwelling Unit Used as a Home, Examples., Keeping Up a Home

Hurricanes, Disaster relief.

Icons, use of, Icons., Table 1. Legend of Icons Icon Explanation...

Identification number, qualifying person, Taxpayer identification number.

Identity theft, Secure your tax records from identity theft., Identity Theft

Illegal activities:

Impairment, See: Disabilities, persons with

Impairment-related work expenses, Impairment-Related Work Expenses

Improvements:

Incidental expenses:

Income, Other Income, A reimbursement for medical care is generally..., Wages, Salaries, and Other Earnings, Alimony., If you are a customer of an electric utility...

Income aid payment, Repayment of Income Aid Payment

Income from nonqualified deferred compensation plans:

Income taxes:

Income-producing expenses, Other Expenses (Line 23)

Income-producing property:

Indefinite absence from job:

Independent contractors:

Indians:

Individual retirement arrangements (IRAs), Roth IRAs, For more detailed information on Roth IRAs,..., Rollovers, On Form 1040EZ, you can use only the tax..., Individual Retirement Arrangements (IRAs), Generally, a rollover is a tax-free distribution...

Individual Taxpayer Identification Number (ITIN), Filers who have certain child dependents with an Individual Taxpayer Identification Number (ITIN).

Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN)., If your child was born and died in 2012,...

Individual taxpayers, See: Single taxpayers

Information returns, Form W-2., Form 1099., Form W-2., If you are a U.S. citizen or resident alien,..., Include in income amounts you are awarded..., If you are a federal employee and receive..., For information on how to treat dividends...

Inheritance, An estate or trust, unlike a partnership,...

Inheritance tax:

Injured spouse, Joint return and injured spouse.

Inmate, Any amount received for work while an inmate...

Innocent spouse relief:

Insider stock compensation from expatriated corporation:

Insolvency:

Installment agreements, Installment Agreement

Installment sales, Installment sales, covered in Publication...

Insurance:

Insurance agents:

Insurance companies:

Insurance premiums:

Insurance proceeds:

Interest:

Interest income, Interest Income

Interest payments, Form 1098, Mortgage Interest Statement., Interest Expense, You rent out part of your home and borrow..., Mortgage interest refund.

Interference with business operations:

Internal Revenue Service (IRS):

International employment, See: Foreign employment

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

Internet:

Inventory, retail, Property held mainly for sale to customers...

Investment income:

Investment property:

Investments:

Involuntary conversion, Condemnations., Government-ordered demolition or relocation...

IRAs, See: Individual retirement arrangements (IRAs)

Itemized deductions:

Itinerant workers:

ITINs, See: Individual taxpayer identification numbers (ITINs)

Jewelry:

Job, Car Expenses and Other Employee Business Expenses

Job search:

Joint accounts, Joint accounts.

Joint return of parents:

Joint return test, See: Qualifying child

Joint returns:

Judges, federal:

Jury duty pay, Jury duty pay you receive must be included...

Keogh plans, Retirement Plans, Pensions, and Annuities, Distributions from a qualified plan are usually...

Kickbacks, Kickbacks.

Kiddie tax, See: Children, subheading: Investment income of

Kidnapped children, A kidnapped child is treated as living with...

Labor unions:

Land, Real Property

Landlords, See: Rental income and expenses

Landscaping:

Larceny:

Late filing, Refund on a late filed return.

Late payment:

Laundry:

Lavish or extravagant expenses, Lavish or extravagant expenses.

Law enforcement officers:

Leased property:

Leased vehicles:

Leases, See: Rental income and expenses

Legal expenses, Legal Expenses, Personal Legal Expenses

Liability insurance:

License fees:

Life insurance, Accelerated Death Benefits, You received $20 or more in tips in any 1..., Group-term life insurance.

Life insurance premiums, Life insurance premiums.

Lifetime learning credit:

Like-kind exchanges, Like-kind exchanges.

Limit on credit, Limit on credit.

Limits:

Line of credit for home:

Liquidating distributions, Liquidating distributions, sometimes called...

Living expenses:

Loans, Student Loan Interest Deduction, You may be able to deduct interest you pay..., You do not claim any credits other than the..., Bad debt. (See Nonbusiness Bad Debts in chapter...

Lobbying:

Lobbying expenses, Lobbying Expenses

Local assessments:

Local government employees:

Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes.

Local law violated, Local law violated.

Lockout benefits, Strike and lockout benefits.

Lodging, See: Meal and lodging expenses

Long-term care insurance contracts, Long-Term Care Insurance Contracts

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, Net operating loss carryback. (See Publication..., Rental activity losses.

Lost property, Lost or Mislaid Cash or Property

Lotteries and raffles, Gambling winnings., Lotteries and raffles.

Lump-sum distributions, Lump-Sum Distributions

Luxury travel:

M&IE (Meals and incidental expenses), How To Prove Expenses, The high-low rate., Table 26-1. Travel Expenses You Can Deduct This chart summarizes expenses you can deduct when you  travel away from home for business purposes., Meals and Incidental Expenses, The standard meal allowance., Incidental expenses.

Machinery, Hauling tools or instruments.

Mailing returns, See: Tax returns

Maintenance of rental property, See: Rental income and expenses

Mandatory retirement age, Any payment you receive from a plan that...

Market discount bonds, Market discount bonds.

Married child, Married child.

Married dependents, filing joint return, Joint Return Test, Joint Return Test (To Be a Qualifying Child)

Married filing a joint return, Rule 4. You Must Be a U.S. Citizen or Resident Alien All Year

Married filing separately, Married Filing Separately, Rule 3. Your Filing Status Cannot Be Married Filing Separately

Married taxpayers, Joint return., Married Filing Separately, Married Filing Jointly, Accounting period., Considered Unmarried, Stock certificate in two or more names.

Mass transit passes, employer-provided, Transit pass.

MCC (Mortgage credit certificate), You may be eligible for the credit if you...

Meal and lodging expenses, Certain merchant mariners who are under Coast...

Medical and dental expenses, You take this deduction on Form 1040, line..., Medical and Dental Expenses

Medical insurance, See: Accident insurance

Medical insurance premiums, Medical insurance premiums.

Medical research organizations:

Medical savings accounts (MSAs), Archer MSA contributions.

Medical Savings Accounts (MSAs):

Medicare, You received $20 or more in tips in any 1..., Social security and Medicare taxes paid by employer., Social security and Medicare taxes.

Medicare tax, Uncollected social security and Medicare...

Medicare taxes, not support, Social security and Medicare taxes paid by...

Member of household or relationship test, Member of Household or Relationship Test

Members of the uniformed services or Foreign Service, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps.

Membership fees, See: specific type of organization

Mentally incompetent persons, Disability pensions., Disability payments for injuries incurred..., The credit for the elderly or the disabled...., If you retired on disability, you must include...

Metals, precious, See: Gold and silver

Mexico:

Mileage deduction for work-related education, Standard mileage rate.

Mileage rates, See: Standard mileage rates, Standard medical mileage rates

Military, See: Armed forces

Military personnel:

Mineral royalties, Oil, gas, and minerals.

Ministers, See: Clergy

Miscellaneous deductions, Miscellaneous Deductions

Missing children:

Mistakes, See: Errors

Modified adjusted gross income (MAGI), Education- Related Adjustments

Money market certificates, Certificates of deposit and other deferred interest accounts.

Money market funds, Money Market Funds

More information, See: Tax help

Mortgage:

Mortgage credit certificate (MCC), You may be eligible for the credit if you...

Mortgage insurance premiums:

Mortgage Insurance Premiums:

Mortgage interest:

Mortgage interest credit, Mortgage Interest Credit

Mortgages, The term points is used to describe certain...

Mosques, See: Churches, temples, etc.

Motels, See: Hotels

Moth damage:

Motor vehicles, donations of, The following rules apply to any donation...

MSAs, See: Medical savings accounts (MSAs)

Multiple support agreement, Multiple Support Agreement

Municipal bonds, State or Local Government Obligations

Museums:

Musicians and entertainers, Examples of workers who may be able to deduct...

Mutual funds:

Name change, Name change., Name changed.

National Housing Act:

National of the United States, U.S. national.

Native Americans, See: Indians

Negligence penalties, Negligence or disregard.

Net investment income, Generally, your deduction for investment...

Net operating losses:

New Jersey Nonoccupational Disability Benefit Fund, New Jersey Nonoccupational Disability Benefit...

New Jersey Unemployment Compensation Fund, New Jersey Unemployment Compensation Fund.

New job, trade, or business:

New York Nonoccupational Disability Benefit Fund, New York Nonoccupational Disability Benefit...

Nightclubs:

Nobel Prize, Pulitzer, Nobel, and similar prizes.

Nominees, Nominees., Nominee.

Nonaccountable plans for employee reimbursements, Your employer is a corporation in which you..., Nonaccountable Plans

Noncapital assets, Any property you own is a capital asset,...

Nonemployee compensation, Nonemployee compensation.

Nonrefundable credits, Nonrefundable Credits

Nonresident alien, Rule 4. You Must Be a U.S. Citizen or Resident Alien All Year, Income of nonresident aliens that is not...

Nonresident aliens, Nonresident alien.

Nontaxable payments:

Nontaxable trades, See: Tax-free exchanges

Northern Mariana Islands:

Not-for-profit activities, Activity not for profit.

Notary fees, Notary public.

Notes:

Nursery schools, See: Child and dependent care credit

Nursing homes:

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

OASDI, Old-age, survivors, and disability insurance benefits (OASDI).

Occupational taxes, Occupational Taxes

Office rent, deductibility of, Clerical Help and Office Rent

Office, use of home as, Home Office

Offset against debts, You can have a refund check mailed to you,..., Offset against debts.

Oil, gas, and minerals:

Older taxpayers:

Online help:

Options, Stock Options, Distributions by a corporation of its own...

Ordinary dividends, See: Dividends

Ordinary gain, Capital or Ordinary Gain or Loss

Ordinary gain and loss, See: Gains and losses

Original issue discount (OID), Original Issue Discount (OID)

Origination fees, See: Points

Other taxes, Other taxes.

Out of work, The fact that you have not worked for some...

Outplacement services, Outplacement services.

Overpayment of tax, Refunds

Overseas work, See: Foreign employment

Overtime pay, Supplemental Wages

Paper vs. electronic return, See: E-file

Paperwork Reduction Act of 1980, Privacy Act and paperwork reduction information.

Parental responsibility, See: Children

Parents who never married, Parents who never married.

Parents, divorced or separated, Children of divorced or separated parents (or parents who live apart)., Special rule for divorced or separated parents (or parents who live apart).

Parking fees:

Parks and recreation facilities:

Parochial school tuition:

Partners and partnerships, Indirect Deductions of Pass-Through Entities

Pass-through entities, Indirect Deductions of Pass-Through Entities

Passive activity, Dispositions of an interest in a passive...

Patents:

Patronage dividends, Patronage dividends.

Payment of estimated tax:

Payment of tax, Payment of taxes., Pay by Check or Money Order Using the Estimated Tax Payment Voucher

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

Payroll deductions, Payroll deductions., Payroll deductions., Employment taxes. This includes social security,...

Payroll taxes, Social security and Medicare taxes paid by employer.

Peace Corps allowances, Peace Corps.

Pell grants:

Penalties:

Pennsylvania Unemployment Compensation Fund, Pennsylvania Unemployment Compensation Fund.

Pensions, Social Security and Equivalent Railroad Retirement Benefits, You can take the estate tax deduction as..., Rollovers, Retirement Plans, Pensions, and Annuities, Railroad retirement benefits., Military retirees.

Pentagon attacks, See: Terrorist attacks

Per capita taxes:

Per diem:

Performing artists:

Permanent and total disability, Permanent and total disability.

Personal exemption, Special Rules, Personal Exemptions and Dependents, Your Own Exemption, If your dependent is a resident or nonresident...

Personal injury suits:

Personal interest:

Personal property:

Personal property taxes:

Personal representatives, See: Fiduciaries

Persons with disabilities, See: Disabilities, persons with

Photographs:

Physician certification, You are permanently and totally disabled...

Physician's statement, Physician's statement.

Place for filing, Mailing your return., Where Do I File?

Plants and trees:

Plug-in electric drive motor vehicle credit, Plug-in Electric Drive Motor Vehicle Credit

Plug-in electric vehicle credit, Plug-in Electric Vehicle Credit

Points:

Political campaign expenses, Campaign Expenses, Political Contributions

Political contributions, See: Campaign contributions

Political conventions:

Ponzi-type investment schemes, Losses from Ponzi-type investment schemes.

Post office employees:

Postponed tax deadlines:

Postponement of gain:

Power of attorney, Power of attorney., If your spouse cannot sign the joint return...

Preferred stock:

Premature distributions, See: Early withdrawal from deferred interest account

Prepaid:

Preparer's fee:

Preparers of tax returns, Paid Preparer

Prepayment:

Presidential Election Campaign Fund, Presidential Election Campaign Fund

Presidentially declared disasters, See: Disaster relief

Price reduced after purchase, Price reduced after purchase.

Principal residence, See: Home

Prisoner, Any amount received for work while an inmate...

Privacy Act and paperwork reduction information, Privacy Act and paperwork reduction information.

Private delivery services, Private delivery services.

Private schools:

Prizes and awards, Bonuses and awards., Prizes and awards., Employee awards or bonuses.

Probationary work periods:

Professional license fees, Professional Accreditation Fees

Professional Reputation, Professional Reputation

Professionals:

Profit-sharing plans:

Promissory notes:

Proof of business expense, How To Prove Expenses

Proof of loss, Casualty loss proof.

Property, Real Property, Real property bought., Real property repossessed.

Protective clothing, Protective clothing.

Public assistance benefits, Welfare and Other Public Assistance Benefits

Public debt:

Public parks and recreation facilities:

Public safety officers insurance premiums, Retired public safety officers.

Public transportation passes, employer-provided, Transit pass.

Public utilities, See: Utilities

Publication 1244:

Publication 584:

Publications, See: Tax help

Puerto Rico:

Pulitzer Prize, Pulitzer, Nobel, and similar prizes.

Punitive damages:

Qualified dividends, Qualified dividends., Qualified Dividends

Qualified domestic relations orders (QDROs):

Qualified education expenses:

Qualified individuals:

Qualified joint venture, The basic form for reporting residential...

Qualified plans, Rollovers, Retirement Plans, Pensions, and Annuities, Generally, a rollover is a tax-free distribution...

Qualified student loan, See: Student loan interest deduction

Qualified tuition programs, Qualified tuition programs (QTPs).

Qualifying child, Qualifying Child

Qualifying person:

Qualifying relative, Qualifying Relative

Raffles, Lotteries and raffles.

Railroad retirement benefits, Social Security and Equivalent Railroad Retirement Benefits, Railroad retirement benefits., If this deduction is more than $3,000, you..., Railroad retirement annuities.

Railroad Unemployment Insurance Act, Railroad sick pay.

Real estate, Personal Use of Dwelling Unit (Including Vacation Home), Dividing Expenses, Dwelling Unit Used as a Home, Examples., Amount Deductible, Real property repossessed.

Real estate investment trusts (REITs):

Real estate taxes:

Rebates, See: Refunds

Recapture:

Recharacterization:

Recording fees:

Recordkeeping:

Recordkeeping requirements, What Records Should I Keep?

Records of loss, It is important that you have records that...

Records to keep, Records To Keep

Recovery of amounts previously deducted, Recoveries

Red Cross:

Redeemable ground rents:

Redemption of bonds, Redemption or retirement of bonds.

Redemption of stock, Redemption of stock.

Refinancing:

Refundable credits, Refundable Credits

Refunds, Refund or balance due.

Regulated investment companies:

Rehabilitative program payments, Veterans' benefits.

Reimbursement, Reimbursements, A per diem allowance is a fixed amount of..., Per Diem and Car Allowances, Reporting your expenses with a per diem or car allowance., Reimbursements., Recoveries

Reinvestment plans:

Related party transactions, Related Party Transactions

Relationship test, See: Qualifying child

Relative, qualifying, Qualifying Relative

Relief fund contributions, Relief Fund Contributions

Relief funds, Disaster relief.

Religious organizations, You cannot deduct your travel expenses in..., Ministers., Clergy, If you are a member of a religious organization..., A pension or retirement pay for a member...

Remainder interest, sale of, Sale of remainder interest.

Rental income:

Rental income and expenses, , Rental Income and Expenses

Reorganizations, corporate:

Repairs:

Repayment:

Repayments, If you had to repay an amount that you included...

Reporting:

Repossession of home, Foreclosure or repossession.

Required minimum distributions, Required distributions., Required distributions., You cannot keep funds in a traditional IRA...

Rescue squad members:

Research expenses:

Reservists:

Residency:

Residency test, See: Qualifying child

Resident aliens:

Residential energy credits, Residential Energy Credits

Resorts:

Restaurant employees:

Retail installment contracts:

Retail inventory, Property held mainly for sale to customers...

Retention of records, See: Recordkeeping requirements

Retired Senior Volunteer Program, Retired Senior Volunteer Program (RSVP).

Retirees, Retirement Plans, Pensions, and Annuities

Retirement of bonds, Retirement of debt instrument., Redemption or retirement of bonds.

Retirement planning services, Retirement Planning Services

Retirement plans, Social Security and Equivalent Railroad Retirement Benefits, Rollovers, Retirement Plans, Pensions, and Annuities, Railroad retirement benefits., Military retirees.