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Index of Publication 17 - Your Federal Income Tax
# A B C D E F G H I J K L M N O P Q R S T U V W Y
#
10% tax for early withdrawal from IRA or retirement plan, See: Early withdrawal from deferred interest account, subheading: Tax on
10-year tax option, 10-Year Tax Option
401(k) plans:
Tax treatment of contributions, Elective deferrals.
591/2 rule, Age 591/2 rule.
701/2 rule, Age 701/2 rule.
A
Abandonment of home, Abandonment.
Academic period, See: name of benefit
Accelerated Cost Recovery System (ACRS):
Rental property:
Alternative minimum tax, Alternative minimum tax.
Accidental death benefits, Accidental death benefits.
Accidents, car, Earthquakes.
Value determination, Car value.
Willful negligence or intentional act as cause, Progressive deterioration (explained later).
Accountable plans for employee reimbursements, Accountable Plans, Your employer is a corporation in which you...
Accountants:
Basis to include fees of, Revenue stamps,
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
Change of:
Depreciation, to deduct unclaimed amount, Changing your accounting method to deduct unclaimed depreciation.
Accrual method taxpayers, Accrual method.
Taxes paid during tax year, deduction of, If you use an accrual method of accounting,...
Accumulation distribution of trusts:
Tax on, Tax on accumulation distribution of trusts....
Accuracy-related penalties, Accuracy-related penalty.
Acknowledgment, Acknowledgment.
ACRS (Accelerated Cost Recovery System):
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, If you postponed gain from the sale of your...
Decreases to basis, Decreases to Basis
Depreciation, Depreciation and section 179 deduction.
Easements, Easements.
Energy conservation subsidies exclusion, Exclusion of subsidies for energy conservation measures.
Gifts, Property Receivedas a Gift
Home sale, See: Sale of home
Improvements, Improvements.
Increases to basis, Increases to Basis
Local assessments, Assessments for local improvements.
Sales of property, Adjusted basis.
Section 179 deduction, Depreciation and section 179 deduction.
Adjusted gross income (AGI), Education-RelatedAdjustments
Business expenses, limit on deduction, If your adjusted gross income (line 38 of...
Charitable contribution deduction limit, 50% Limit, 30% Limit
Itemized deduction limit, Limit on itemized deductions., Limit on itemized deductions.
Medical and dental expenses and limit of deduction, How Much of the Expenses Can You Deduct?, You can deduct only the amount of your medical...
Retirement savings contribution credit, Special Rules
See also: Deductions
Administrators, estate, See: Executors and administrators
Adoption:
ATIN, Adoption taxpayer identification number (ATIN)., Adoption taxpayer identification number (ATIN).
Child tax credit, Adopted child.
See also: Child tax credit
Credit Employer's assistance program, Child with special needs.
Credits, Adoption Credit, Personal Expenses
Married filing separately, Special Rules
Taking, When to take the credit.
Employer assistance, Adoption Assistance
Employer's assistance program, Tax benefits for adoption. The adoption credit...
Exception for adopted child, Exception for adopted child.
Exemption for child, Adoption expenses, including fees paid to...
Expenses not deductible:
Foster care prior to, no charitable deduction, You cared for a foster child because you...
No charitable deduction for, Personal Expenses
Foreign child, Foreign child.
Medical and dental expenses of adopted child, Adopted child.
Taxpayer identification number, If your dependent is a resident or nonresident..., Adoption taxpayer identification number (ATIN).
Taxpayer identification numbers (TINs), Adoption taxpayer identification number (ATIN).
Age:
Children's investments, See: Children, subheading: Investment income of child under age 18
Form 1040EZ, taxpayer under 65 may use, You do not claim any dependents.
Gross income and filing requirements (Table 1-1), Filing Information
IRAs:
Contribution cutoff at age 701/2, Age 701/2 rule.
Distribution prior to age 591/2, Age 591/2 rule.
Distribution required at age 701/2, IRA owners., You cannot keep amounts in your traditional...
Pension distributions required at age 701/2, Age 701/2.
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 Deductionfor Age (65 or Older)
Age test, Age Test
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, Airline clubs,
Airport transportation:
Business-related travel expense, Travel Expenses
Alaska:
Standard meal allowance, The standard meal allowance rates above do...
Alaska Unemployment Compensation Fund, California Nonoccupational Disability Benefit...
Alcoholic beverages:
IRA prohibited transactions in, Certain other tangible personal property.
Alimony, 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
Difference from one year to another of more than $15,000, Recapture Rule
Definition of, Alimony
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, InstrumentsExecuted After 1984
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.
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.
Interest deduction, Divorced or separated individuals.
Payments designated as not alimony, Payments designated as not alimony.
Payments must be in cash, Cash payment requirement.
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, You must give the person who paid the alimony..., If you do not provide your spouse's social...
Recapture rule, Recapture Rule
Recipient reporting of, How To Report Alimony Received
Reporting of income, How To Report Alimony Received, Alimony.
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), AlternativeMinimum Tax
Accelerated depreciation and, Alternative minimum tax.
Child's tax, figuring of, Alternative minimum tax.
Exempt-interest dividends, Alternative minimum tax treatment.
Filing requirements (Table 1-3), Which FormShould I Use?
Incentive stock option, You did not have an alternative minimum tax...
Nonrefundable credit for prior year tax, Nonrefundable Credit for Prior Year Minimum Tax
Payments, Alternative minimum tax. (See chapter 30.)
Refundable credit for prior year tax, Refundable Credit for Prior Year Minimum Tax
Alternative motor vehicle credit, Alternative Motor Vehicle Credit
Amount of credit, Amount of credit.
How to take, How to take the credit., How to take the credit.
Phaseout, Phaseout of credit.
Recapture, Recapture of credit.
Amateur sports organizations:
Charitable contributions to, Certain organizations that foster national...
Ambulance service personnel:
Life insurance proceeds when death in line of duty, For this purpose, the term public safety...
Amended returns, Amended Returns andClaims for Refund, Form 1040X., Filing Form 1040X.
Itemized deduction, change to standard deduction, Changing your mind.
Standard deduction, change to itemized deductions, Changing your mind.
See also: Form 1040X
American Indians, See: Indians
American Samoa:
Income from, Individuals With Income FromU.S. Possessions
Amortization:
Bond premiums, treatment of, Amortization of bond premium.
Annuities, 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, An eligible state or local government section...
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, Form SSA-1099, Social Security Benefit Statement;...
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, If the retiree was reporting the annuity...
Guaranteed payments, Guaranteed payments.
IRAs as, Kinds of traditional IRAs.
Joint return, Joint return.
Loans from plan, Loans.
Lump-sum distributions, Lump-Sum Distributions
Multiple plan benefits, More than one program., More than one annuity.
Partly taxable payments, Partly taxable payments.
Purchased annuities, Purchased annuities.
Reporting of, How To Report
Retirement annuities, Retirement Plans, Pensions, and Annuities
See also: Retirement plans
Rollovers, A tax-sheltered annuity plan (403(b) plan).
Sale of, Sale of Annuity
Gain as ordinary income, Tax-free exchange.
Simplified method to calculate tax-free part of annuity payment, Simplified Method
Survivor's annuity, If the retiree was reporting the annuity...
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, Pensions and Annuities, Form W-2., Withholding and estimated tax.
See also: Rollovers
Annulled marriages:
Filing status, Annulled marriages.
Anthrax incidents, See: Terrorist attacks
Antiques, See: Collectibles
Appliances:
Deterioration and damage, not casualty loss, Most losses of property caused by droughts....
Appraisal fees, Appraisal Fees
Donated property, Appraisal Fees
Not deductible as interest, Notary fees, and
Real estate transactions, when required by lender, Fees for refinancing a mortgage.
Appraisals:
Casualty or theft losses, Appraisal., Appraisals are used to figure the decrease...
Archer MSAs, You generally do not include in income amounts...
Contributions, Archer MSA contributions.
Filing requirements (Table 1-3), Which FormShould I Use?
Medical expenses paid for decedent from, Qualified medical expenses paid before death...
Art works:
As capital assets, Gems and jewelry, and, Gold, silver, stamps, coins, gems, etc.
Capital gains or losses from sale or trade of, Investment interest deducted.
Artists, performing, See: Performing artists
Assessments, local, See: Local assessments
Assistance, See: Tax help
Assistance, tax, See: Tax help
Assumption of mortgage, Assumption of mortgage.
Fees not included in basis, Fees for refinancing a mortgage.
Athletic events:
Charitable contributions, amount deductible, Athletic events.
ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN).
Attachment of wages, Garnisheed wages.
Attachments to return, Attachments
Attorneys:
Bar review courses, Bar or CPA Review Course
Attorneys' fees, Personal Legal Expenses, Legal Expenses
Basis to include, Revenue stamps,
Social security and railroad retirement benefits, deductions for, Legal expenses.
Title to property, for preparation, filing, etc., Recording fees.
Audits:
Travel expense records, If your return is examined.
Automatic extension of time to file, Automatic Extension, When to file.
Form 4868, E-file options.
Automatic investment services:
Holding period, determination of, Automatic investment service.
Automobiles, See: Cars
Awards, See: Prizes and awards
Away-from-home travel, See: Travel and transportation expenses
B
Babysitting, Babysitting.
Back pay, award for, Include in income amounts you are awarded...
Emotional distress damages under Title VII of Civil Rights Act of 1964, Attorney fees and costs (including contingent...
Bad check penalty, Payment not honored.
Bad debts:
Bank deposit, loss due to bank's insolvency or bankruptcy, Nonbusiness bad debt.
Reporting on Schedule D (Form 1040), Nonbusiness bad debt — report it on...
Claim for refund, Worthless security. (See Worthless securities..., If you do not deduct a bad debt on your original...
Nonbusiness, Nonbusiness Bad Debts
Recovery, Recoveries
Reporting of, How to report bad debts.
Short-term capital loss, Deduct nonbusiness bad debts as short-term...
Baggage:
Business-related travel expense, Travel Expenses
Bankruptcy:
Canceled debt not deemed to be income, The debt is canceled when you are insolvent....
Financial institution's bankruptcy causing deductible loss, Loss on Deposits
Reporting of, Loss on deposits.
Banks:
Automatic investment service, determination of holding period, Automatic investment service.
IRAs with, You can set up different kinds of IRAs with...
Losses on deposits, when casualty losses, Deposit in Insolvent or Bankrupt Financial Institution, Loss on Deposits
Reporting of, Loss on deposits.
Money market accounts, Report amounts you receive from money market...
Bar associations:
Charitable contributions to, Chambers of commerce and other business leagues...
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:
Definition of bartering, Bartering
Form 1099-B, Form 1099-C, Cancellation of Debt;, Form 1099-B from barter exchange.
Basis:
Adjusted basis, Adjusted Basis
Allocation between business and personal use, If you use property for both business or...
Bad debts, Basis in bad debt required.
Bargain purchases, Bargain purchases.
Bonds, Stocks and Bonds, Bond premium.
Cost basis, Publication
IRAs for nondeductible contributions, Cost basis., If you made nondeductible contributions to...
Definition of, Your basis is the amount of your investment...
Gifts, Property Receivedas a Gift
Home sales, See: Sale of home
Improvements to real estate, Improvements.
Inheritance, Inherited Property
Involuntary conversion, Involuntary Conversions
Like-kind exchanges, Basis of property received.
Other than cost, No gain or loss., Basis Other Than Cost, OID on tax-exempt obligations is generally...
Points not to be included, Fees for refinancing a mortgage., Points.
Property received for services, Property Receivedfor Services
Real estate, Real Property
Restricted property, Restricted property.
Stock or stock rights, Basis.
Tax-exempt obligations:
Bonds, Tax-exempt obligations.
Transfers between spouses, Any transfer of property to a spouse or former..., Property TransferredFrom a Spouse
Beetles:
Damage or destruction to trees and plants, when casualty loss, The damage or destruction of trees, shrubs,...
Birth of child, Death or birth of child.
Head of household, qualifying person to file as, Death or birth., Death or birth.
Social security number to be obtained, If your child was born and died in 2007,...
Birth of dependent, Death or birth.
Blackmail:
Losses due to, Burglary.
Blind persons:
Exemption from withholding, Age 65 or older or blind.
Impairment-related work expenses, deduction for, A physical or mental impairment (for example,...
Standard deduction for, The standard deduction is a benefit that..., Higher Standard Deductionfor Blindness
Blood banks:
No charitable deduction for blood donations to, The value of income lost while you work as...
Blue books to determine fair market value, If you contribute a car, boat, or aircraft...
Boats:
Charitable gift of, deduction for fair market value, Cars, boats, and aircraft.
Donations of, The following rules apply to any donation...
Bona fide business purpose:
Travel expenses, Bona fide business purpose.
Work-related education, The education maintains or improves skills...
Bookkeeping, See: Recordkeeping requirements
Books to determine fair market value, Books issued by various automobile organizations...
Borrowed funds, Credit investigation fees., Loans.
Used for charitable contributions, deduction for, Borrowed funds.
See also: Loans
Boy Scouts:
Charitable contributions to, Nonprofit hospitals and medical research...
Breach of contract:
Damages as income, Interference with business operations.
employment, Damages for Breach of Employment Contract
Brokers:
Form 1099-B, Form 1099-C, Cancellation of Debt;, Sales and Trades
IRAs with, You can set up different kinds of IRAs with...
Commissions, Brokers' commissions., Brokers' commissions.
Receiving dividends, reporting on Form 1099-MISC, Form 1099-MISC.
Burglary:
Losses due to, Embezzlement.
Burial expenses, See: Funerals
Business expenses, Entertainment Expenses
Job search expenses, Job interview expenses.
Meal expenses, See: Meal and lodging expenses
Reimbursements, If you receive travel, transportation, or...
Returning excess for business expenses, Expense allowances., Returning Excess Reimbursements
Travel, See: Travel and transportation expenses
Work-related education, What Expenses Can Be Deducted
See also: Entertainment expenses
Business organizations:
Charitable contributions to, Civic leagues and associations.
Business property:
As gift, adjusted basis for, Business property.
Basis for depreciation, Basis for depreciation.
Property use changed to, adjusted basis for, Property Changed From Personal to Business or Rental Use
Sales or exchanges, Dispositions of an interest in a passive...
Like-kind exchanges, The property must not be held primarily for...
Business tax credits:
Claim for refund, Claim based on an agreement with the IRS...
Business use of home, Home Office
C
Cafeteria plans, Cafeteria plans.
California Nonoccupational Disability Benefit Fund, New Jersey Nonoccupational Disability Benefit...
Campaign contributions, Campaign contributions., Political organizations and candidates.
Presidential Election Campaign Fund, Presidential ElectionCampaign Fund
Campaign expenses, Campaign Expenses
Cancellation of Debt:
Form 1099-C, Form 1099-DIV, Dividends and Distributions;
Cancellation of debt, Canceled Debts
Exceptions to treatment as income, Exceptions
Candidates for public office:
Contributions to, no charitable deduction for, Political organizations and candidates.
Capital assets:
Coal and iron ore, Coal and iron ore.
Definition of, Capital Assets and Noncapital Assets
Capital expenses, Capital expenses.
Capital gains or losses, Tax computation., Capital Gainsand Losses, See chapter 4 of Publication 550 for details..., Reporting Gains and Losses
Bad debts as short-term capital loss, Deduct nonbusiness bad debts as short-term...
Carryover of, Long-term capital loss carryovers., Capital loss carryover.
Worksheet, Complete the Capital Loss Carryover Worksheet...
Character of gain, This section discusses the tax treatment...
Character of loss, This section discusses the tax treatment...
Child's distributions and dividends, reporting of, Capital gain distributions and qualified dividends., If part of the amount you report is your...
Collectibles, Investment interest deducted.
Deductions, Capital Losses
Limit on, Limit on deduction.
Married filing separately, Special Rules
Distributions, Capital Gain Distributions
Form 1040 or 1040A to be used, If you receive capital gain distributions,..., Your income is only from wages, salaries,..., Qualified Dividends and Capital Gain Tax..., You do not have an amount in box 2b, 2c,...
Hobbies, sales from collections, If you collect stamps, coins, or other items...
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 (also called capital...
Net capital gain, This section discusses the tax treatment..., The result after combining these items with..., The term net capital gain means the amount...
Included as investment income, Choosing to include net capital gain.
Net long-term capital loss, The result after combining these items with...
Sale of personal items, If you sold an item you owned for personal..., However, if you sold an item you held for...
Sale or trade of property held more than 1 year, Long term or short term., A capital gain or loss on the sale or trade...
Schedule D, Reporting Capital Gains and Losses
Section 1250 gains from sale of real property, This section discusses the tax treatment..., Generally, this is any part of your capital...
State or local government bonds, tax-exempt, A loss on the sale or other disposition of...
Tax rates, Capital Gain Tax Rates
Total net gain, Total net gain or loss.
Total net loss, Total net gain or loss.
Undistributed gains, Your share of long-term capital gains or...
Credit for tax on, Credit for Tax on Undistributed Capital Gain, Undistributed capital gains of mutual funds and REITs.
Car expenses, Car expenses.
Car pools, Car pools.
Carrybacks:
Business tax credit carrybacks, Claim based on an agreement with the IRS...
Carryovers:
Capital loss, Long-term capital loss carryovers., Capital loss carryover.
Worksheet, Complete the Capital Loss Carryover Worksheet...
Charitable contributions, when deduction exceeds adjusted-gross-income limits, Carryovers
Investment interest, You can carry over the amount of investment...
Cars, Transportation, Car Expenses, Car Expenses and Other Employee Business Expenses, Transporting school children.
Accidents resulting in casualty loss, Earthquakes.
Value determination, Car value.
Willful negligence or intentional act as cause, Progressive deterioration (explained later).
Actual expenses, Actual car expenses., Actual Car Expenses
Advertising displays on, Advertising display on car.
Allowances from employers, Per Diem and Car Allowances
As capital assets, Coin or stamp collections,
Blue book to determine fair market value, If you contribute a car, boat, or aircraft...
Books to determine fair market value, Books issued by various automobile organizations...
Business and personal use, allocation between, Separating expenses., Business and personal use.
Business-related travel expenses, Travel Expenses
Car pools, Car pools.
Charitable gift of, deduction for fair market value, Cars, boats, and aircraft.
Charitable organization service, use for, Car expenses.
Depreciation, Depreciation and section 179 deductions.
Donations of, The following rules apply to any donation...
Electric vehicles, See: Electric cars
Employer-provided, Employer-Provided Vehicles
Fixed and variable rate (FAVR), Fixed and variable rate (FAVR).
Form 2106 or 2106-EZ, how to fill out, Car expenses.
Hauling tools or instruments, Hauling tools or instruments.
Interest on loans, not deductible, Interest on federal, state, or local income...
Leased vehicles, Leasing a car.
Medical transportation, Transportation, Car expenses.
Parking, See: Parking fees
Personal property taxes on, deduction of, A tax that meets the above requirements can...
Reporting of, How To Report
Table 26-3 showing forms to be used, 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.
See also: Travel and transportation
See also: Standard mileage rates
Cash:
Dividends paid as, Most distributions are paid in cash (or check)....
Rebates, Cash rebates.
Sales of property for, Payment of cash.
Cash contributions, records to keep, Cash Contributions
Cash method taxpayers, Cash method.
Bad debts, To deduct a bad debt, you must have a basis...
Points, deduction of, The points were not paid in place of amounts...
Real estate transactions, tax allocation, If you (the seller) cannot deduct taxes until...
Taxes paid during tax year, deduction of, You must pay the tax during your tax year.
Worthless securities and negotiable promissory notes, If you are a cash basis taxpayer and make...
Cash rebates, Cash rebates.
Casualty insurance:
Premiums not in property basis, Rent for occupancy of the property before...
Reimbursements from, Casualty insurance and other reimbursements.
Casualty losses, If your casualty or theft loss deduction..., Nonbusiness Casualty and Theft Losses, Certain Casualty and Theft Losses, Certain Casualty and Theft Losses
Adjusted basis in property, Adjustments to basis., Casualty and theft losses., Involuntary Conversions, Adjusted Basis
Amount of loss, Figuring a Loss
Appraisals, Appraisal., Appraisals are used to figure the decrease...
Bank deposit, loss due to bank's insolvency or bankruptcy, Casualty loss or ordinary loss.
Costs:
Cleaning up or making repairs, Cost of cleaning up or making repairs.
Photographs and appraisals, Costs of photographs and appraisals.
Deductible losses, Deductible losses.
$100 rule, $100 Rule
When to take (Table 25-2), Deduction Limits
Deduction limits, Deduction Limits
For personal property (Table 25-1), Figuring a Loss
Definition of casualty, A casualty is the damage, destruction, or...
Disasters, Employer's emergency disaster fund., Disaster relief.
See also: Disaster relief
Employer's emergency disaster fund, Employer's emergency disaster fund.
Fair market value of property, Decrease inFair Market Value
Form 4684 to be filed, When you have a casualty or theft, you have...
Insurance proceeds, treatment of, Insurance and OtherReimbursements
Net operating losses, Net operating loss (NOL).
Nondeductible losses, Volcanic eruptions.
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 OtherReimbursements
Reporting of gain or loss, When To ReportGains and Losses, Losses., How To ReportGains and Losses
Single casualty on multiple properties, Single Casualty on Multiple Properties
Cemeteries:
Charitable contributions to, The United States or any state, the District...
Certificate, mortgage credit, You may be eligible for the credit if you...
Chambers of commerce:
Charitable contributions to, Civic leagues and associations.
Entertainment expenses for attending meetings, You can deduct entertainment expenses that...
Change of address, Change of Address
Change of name, Name changed., Name change.
Chaplains:
Life insurance proceeds when death in line of duty, For this purpose, the term public safety...
Charitable contributions, Contributions
$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 FromWhich You Benefit, Contributions FromWhich You Benefit
Capital gain property as donation, Capital gain property.
Limit on deduction, Generally, the 50% limit is the only limit..., 30% Limit, 20% Limit
Carryover of excess deduction, Carryovers
Deductions:
30% limit of adjusted gross income, 30% Limit
50% limit of adjusted gross income, 50% Limit
Examples of (Table 24-1), Organizations That Qualify To Receive Deductible Contributions
Limits on, Limits on Deductions, Your deduction for charitable contributions...
Year to claim deduction, When To Deduct
Definition of, A charitable contribution is a donation or...
Dwelling unit used as home, The organization sells the use of the unit...
Fair market value of property contributions, DeterminingFair Market Value, Amount of deduction — general rule., If you give property to a qualified organization,...
Recordkeeping requirements, The fair market value of the property at...
Gifts to reduce public debt, Gift To Reduce DebtHeld by the Public
Itemized deductions, limit on, Limit on itemized deductions.
Large quantities of items, Large quantities.
Noncash contributions, recordkeeping requirements, Noncash Contributions
Nonqualified organizations, Contributions to Nonqualified Organizations
Not deductible, ContributionsYou Cannot Deduct
Ordinary income property as donation, Ordinary income property.
Property contributions, Contributionsof Property
Decreased in value, Giving Property ThatHas Decreased in Value
Increased in value, Giving Property ThatHas Increased in Value
Publication 78, list of qualified organizations, You can ask any organization whether it is...
Qualified organizations, Organizations That Qualify To Receive Deductible Contributions
Types of, Types of Qualified Organizations
Written statement from, Written statement.
Schedule A (Form 1040) to be used for deductions, How To Report
Time of making contribution, how to determine, Time of making contribution.
To individuals, not deductible, Contributions to Individuals
Token items given by recipients, Token items.
Charitable deduction for living expenses, Student living with you.
Charity benefit events:
Deduction amount for charitable contributions, Charity benefit events.
Checklists:
Medical and dental expense deductions (Table 21-1), Insurance Premiums
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, The credit for child and dependent care expenses....
Due diligence, Due diligence.
Earned income, Earned income.
Full-time student, Full-time student.
Married filing separately, Special Rules
Payments to relatives, Payments to Relatives or Dependents
Child born alive, Child born alive.
Child support under pre-1985 agreement, Child support under pre-1985 agreement.
Child, qualifying, Qualifying Child
Childcare:
Credit, Child and Dependent Care Credit
Provider:
Taxpayer identification number, ProviderIdentification Test
Children:
Kidnapped, Kidnapped child.
Chronic illness:
Accelerated payment of life insurance proceeds, See: Accelerated death benefits
Long-term care, See: Long-term care insurance contracts
Church employees:
Filing requirements (Table 1-3), Which FormShould I Use?
Churches, temples, etc.:
Charitable contributions to, Qualified organizations include: Churches,...
50% limit on deduction, Churches and conventions or associations...
Convention delegates, deduction of unreimbursed expenses, You cannot deduct your expenses in attending...
Citizen or resident test, Citizen or Resident Test
Civic associations:
Charitable contributions to, Communist organizations.
Civil defense organizations:
Charitable contributions to, Civil defense organizations.
Civil service retirement benefits, If you are retired from the federal government...
Civil tax penalties, See: Penalties
Clergy, Ministers.
Contributions that can be spent as individual wishes, not deductible charitable contribution, Expenses you paid for another person who...
Housing, If you are a member of a religious organization...
Real estate taxes when receiving housing allowance, Ministers' and military housing allowance., Ministers' and military housing allowances.
Life insurance proceeds when chaplain died in line of duty, For this purpose, the term public safety...
Pensions, A pension or retirement pay for a member...
Special income rules, Clergy
Clerical help, deductibility of, Clerical Help and Office Rent
Closing costs:
Real property transactions, Settlement costs.
Sale of home, Settlement fees or closing costs.
Clothing:
Military, Military uniforms.
Moth damage, not casualty loss, The damage or destruction of trees, shrubs,...
Uniforms:
Charitable organization requiring, deduction for cost and upkeep of, Uniforms.
Used clothing, charitable deduction for fair market value, Used clothing and household items.
work, Work Clothes and Uniforms
Club dues and membership fees:
Entertainment expenses, Club dues and membership fees.
Co-owners:
Dwelling unit used as home by co-owner, rental income and expense allocation, Shared equity financing agreement.
Coal and iron ore, Coal and iron ore.
Coins, See: Collectibles
Collective bargaining agreements, Union agreements.
College professor:
Research expenses, Research Expenses of a College Professor
Colleges and universities:
Charitable contributions to, Nonprofit hospitals and medical research...
50% limit on deduction, Educational organizations with a regular...
Athletic events, amount deductible, Athletic events.
Education costs, Qualified tuition programs (QTPs).
Employer-provided educational assistance, Qualified Education Expenses
See also: Educational assistance
See also: Qualified tuition programs
Combat zone:
Extension to file return, Individuals Serving inCombat Zone
Signing return for spouse, Spouse in combat zone.
Comments on publication, Comments and suggestions.
Commission drivers:
Deduction of expenses, Statutory employees.
Commodities:
Derivative financial instruments, Certain commodities derivative financial...
Communist organizations:
Charitable contributions to, Country clubs and other social clubs.
Commuting expenses, Commuting expenses., Commuting Expenses
Employer-provided commuter vehicle, Commuter highway vehicle.
Compensation, Wages, Salaries, and Other Earnings
Defined for IRA purposes, What is compensation?
Defined for Roth IRA purposes, Compensation.
Employee, Employee Compensation
Miscellaneous compensation, Miscellaneous Compensation
Nonemployee, Nonemployee compensation.
See also: Wages and salaries
Computation of tax, Computations
Equal amounts, Equal amounts.
Negative amounts, Negative amounts.
Rounding off dollars, Rounding off dollars.
Condemnation of property, Condemnations., Home destroyed or condemned.
Basis computation, Involuntary Conversions
Disaster areas, government-ordered demolition of unsafe home, Mine cave-ins.
Period of ownership and use, Previous home destroyed or condemned.
Confidential information:
Privacy Act and paperwork reduction information, Privacy Act and paperwork reduction information.
Travel expenses and, Confidential information.
Conservation:
Charitable contribution to promote, recordkeeping requirement, Qualified Conservation Contribution