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It 1040ez

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It 1040ez

It 1040ez Index A Acquisition indebtedness, Average acquisition indebtedness. It 1040ez Annuity obligations, Annuity obligation. It 1040ez By gift or bequest of mortgaged property, Exception for property acquired by gift, bequest, or devise. It 1040ez Change in property use, Change in use of property. It 1040ez Continued debt, Continued debt. It 1040ez Debt modifying existing, Modifying existing debt. It 1040ez Federal financing, Certain federal financing. It 1040ez For performing exempt purpose, Debt incurred in performing exempt purpose. It 1040ez Obligation to return collateral, Securities loans. It 1040ez Property subject to mortgage or lien, Property acquired subject to mortgage or lien. It 1040ez Real property, Real property debts of qualified organizations. It 1040ez Advertising income, Exploitation of Exempt Activity—Advertising Sales Agricultural organization dues, Dues of Agricultural Organizations and Business Leagues Assistance (see Tax help) B Business league dues, Dues of Agricultural Organizations and Business Leagues C Churches, Churches. It 1040ez Contributions deduction, Charitable contributions deduction. It 1040ez Convention or trade show activity, Convention or trade show activity. It 1040ez D Debt-financed property, Income From Debt-Financed Property Acquired in liquidation, Basis for debt-financed property acquired in corporate liquidation. It 1040ez Dues, agricultural organizations and business leagues, Dues of Agricultural Organizations and Business Leagues E Exchange or rental of member lists, Exchange or rental of member lists. It 1040ez Excluded trade or business activities, Excluded Trade or Business Activities Exclusions, Volunteer workforce. It 1040ez Sponsorship, Qualified sponsorship activities. It 1040ez Exempt function income, Exempt function income. It 1040ez Exploitation of exempt activity Advertising income, Exploitation of Exempt Activity—Advertising Sales Exploitation of exempt functions, Exploitation of exempt functions. It 1040ez F Form 990-T, Returns and Filing Requirements Free tax services, How to Get Tax Help H Help (see Tax help) I Income from research, Income from research. It 1040ez L Limits, Limits. It 1040ez M More information (see Tax help) N Net operating loss deduction, Modifications Nonrecognition of gain, Nonrecognition of gain. It 1040ez P Publications (see Tax help) R Rents, Rents. It 1040ez Return, Returns and Filing Requirements Royalties, Royalties. It 1040ez S Specific deduction, Specific deduction. It 1040ez T Tax, Organizations Subject to the Tax Alternative minimum, Alternative minimum tax. It 1040ez Colleges and universities, Colleges and universities. It 1040ez Deposits, Federal Tax Deposits Must be Made by Electronic Funds Transfer Estimated, Payment of Tax Organizations affected, Organizations Subject to the Tax Payment, Public Inspection Requirements of Section 501(c)(3) Organizations. It 1040ez Rates, The Tax and Filing Requirements Return, Returns and Filing Requirements Title-holding corporations, Title-holding corporations. It 1040ez U. It 1040ez S. It 1040ez instrumentalities, U. It 1040ez S. It 1040ez instrumentalities. It 1040ez Tax help, How to Get Tax Help Taxpayer Advocate, Contacting your Taxpayer Advocate. It 1040ez Title-holding corporations, Title-holding corporations. It 1040ez TTY/TDD information, How to Get Tax Help U Unrelated business Hospital laboratory, Nonpatient laboratory testing. It 1040ez Unrelated business income, Unrelated Business Taxable Income, Income Advertising income, Exploitation of Exempt Activity—Advertising Sales Certain trusts, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Controlled organizations, Income From Controlled Organizations Debt-financed property, Income From Debt-Financed Property Deductions, Deductions Employees beneficiary associations, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Exclusions, Exclusions Foreign organizations, Special Rules for Foreign Organizations Income from gambling activities, Legal definition. It 1040ez Income from lending securities, Income from lending securities. It 1040ez Modifications, Modifications Partnership income or loss, Partnership Income or Loss Products of exempt functions, Selling of products of exempt functions. It 1040ez S corporation income, S Corporation Income or Loss S corporation income or loss, S Corporation Income or Loss Social clubs, Special Rules for Social Clubs, VEBAs, SUBs, and GLSOs Veterans organizations, Special Rules for Veterans' Organizations Unrelated debt-financed income, Certain federal financing. It 1040ez Average acquisition indebtedness, Average acquisition indebtedness. It 1040ez Average adjusted basis, Average adjusted basis. It 1040ez Computation, Computation of Debt-Financed Income Debt/basis percentage, Computation of debt/basis percentage. It 1040ez Deductions, Deductions for Debt-Financed Property Gains from dispositions, Gain or loss from sale or other disposition of property. It 1040ez Indeterminate property price, Indeterminate price. It 1040ez Unrelated trade or business, Unrelated Trade or Business Artists facilities, Artists' facilities. It 1040ez Book publishing, Book publishing. It 1040ez Broadcasting rights, Broadcasting rights. It 1040ez Business league's parking and bus services, Business league's parking and bus services. It 1040ez Convenience of members, Convenience of members. It 1040ez Convention or trade show, Convention or trade show activity. It 1040ez Directory of members, Directory of members. It 1040ez Distribution of low cost articles, Distribution of low cost articles. It 1040ez Dual use facilities, etc. It 1040ez , Dual use of assets or facilities. It 1040ez Employees association sales, Employee association sales. It 1040ez Exclusions, Excluded Trade or Business Activities Exploitation of exempt functions, Exploitation of exempt functions. It 1040ez Gambling activities other than bingo, Gambling activities other than bingo. It 1040ez Halfway house, Halfway house workshop. It 1040ez Health club program, Health club program. It 1040ez Hearing aid sales, Sales of hearing aids. It 1040ez Hospital facilities, Hospital facilities. It 1040ez Hospital services, Hospital services. It 1040ez Insurance programs, Insurance programs. It 1040ez Magazine publishing, Magazine publishing. It 1040ez Member lists rentals, etc. It 1040ez , Exchange or rental of member lists. It 1040ez Membership list sales, Membership list sales. It 1040ez Miniature golf course, Miniature golf course. It 1040ez Museum eating facilities, Museum eating facilities. It 1040ez Museum greeting card sales, Museum greeting card sales. It 1040ez Pet boarding and grooming services, Pet boarding and grooming services. It 1040ez Pole rentals, Pole rentals. It 1040ez Public entertainment activity, Public entertainment activity. It 1040ez Publishing legal notices, Publishing legal notices. It 1040ez Regularly conducted, Regularly conducted. It 1040ez Sales commissions, Sales commissions. It 1040ez Sales of advertising space, Sales of advertising space. It 1040ez School facilities, School facilities. It 1040ez School handicraft shop, School handicraft shop. It 1040ez Selling donated merchandise, Selling donated merchandise. It 1040ez Selling endorsements, Selling endorsements. It 1040ez Sponsoring entertainment events, Sponsoring entertainment events. It 1040ez Substantially related, Not substantially related. It 1040ez Trade or business defined, Trade or business. It 1040ez Travel tour programs, Travel tour programs. It 1040ez Volunteer workforce, Volunteer workforce. It 1040ez Yearbook advertising, Yearbook advertising. It 1040ez Youth residence, Youth residence. It 1040ez Unstated trade or business Bingo games, Bingo games. It 1040ez V Volunteer fire company, Excluded Trade or Business Activities W When to file, When to file. It 1040ez Prev  Up     Home   More Online Publications
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Department of Homeland Security (DHS)

Formed in 2002 from the combination of 22 departments and agencies, the Department of Homeland Security works to improve the security of the United States. The Department's work includes customs, border, and immigration enforcement; emergency response to natural and manmade disasters; antiterrorism work; and cybersecurity.

The It 1040ez

It 1040ez Index Symbols 1231 property sale, Sale of property interest. It 1040ez 401(k) plans, Elective Deferrals Excess contributions, Excess Contributions 403(b) plans, Elective Deferrals Limit for, Limit for tax-sheltered annuities. It 1040ez 457 plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under section 457 plans. It 1040ez 501(c)(18)(D) plans, Elective Deferrals Contributions, Section 501(c)(18)(D) contributions. It 1040ez 501(c)(3) organizations, Student loans. It 1040ez 529 program, Qualified tuition program (QTP). It 1040ez 83(b) election, How to make the choice. It 1040ez A Academic health centers Meals and lodging when teaching and research organization, Academic health center. It 1040ez Accelerated death benefits, Accelerated Death Benefits Accident insurance, Accident or Health Plan Accidental death benefits, Accidental death benefits. It 1040ez Accrual method taxpayers, Prepaid income. It 1040ez Accrued leave payment At time of retirement or resignation, Accrued leave payment. It 1040ez Disability retirement, Accrued leave payment. It 1040ez Activity not for profit, Activity not for profit. It 1040ez Adoption Employer assistance, Adoption Assistance Advance commissions, Miscellaneous Compensation Aircraft, Flights on employer-provided aircraft. It 1040ez Airlines No-additional-cost services, No-Additional-Cost Services Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft. It 1040ez Alaska Permanent Fund dividend, Alaska Permanent Fund dividend. It 1040ez Alien status, waiver of, Waiver of alien status. It 1040ez Aliens Nonresident, Nonresident aliens. It 1040ez Alimony, Alimony. It 1040ez Alternative minimum tax (AMT) Recoveries, refiguring of, Subject to alternative minimum tax. It 1040ez Stock options, Alternative minimum tax (AMT). It 1040ez Annuities Charitable gift, Charitable gift annuities. It 1040ez Railroad retirement, Railroad retirement annuities. It 1040ez Tax-sheltered, Limit for tax-sheltered annuities. It 1040ez Archer MSAs, Archer MSA contributions. It 1040ez , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). It 1040ez Armed forces, Military Combat zone bonus, Veterans' benefits. It 1040ez Disability, Disability. It 1040ez Disability pensions, Military and Government Disability Pensions Health professions scholarship, Tuition Reduction Military action as cause of disability injuries, Terrorist attack or military action. It 1040ez Qualified reservist distribution, Qualified reservist distribution (QRD). It 1040ez Rehabilitative program payments, Veterans' benefits. It 1040ez Retirement pay, Military retirement pay. It 1040ez Veterans benefits, Veterans' benefits. It 1040ez Assistance (see Tax help) Athletic facilities, employer-provided, Athletic Facilities Automobile (see Vehicle, employer-provided) Awards (see Damages from lawsuits) B Babysitting, Babysitting. It 1040ez Back pay, award for, Back pay awards. It 1040ez Backup withholding Barter exchange transactions, Backup withholding. It 1040ez Bankruptcy Canceled debt not deemed to be income, Excluded debt. It 1040ez Barter income, Bartering Below-market loans, Below-market loans. It 1040ez Bequest for services, Bequest for services. It 1040ez Bicycle, Transportation Fringe benefit, Qualified bicycle commuting. It 1040ez Black lung benefit payments, Black lung benefit payments. It 1040ez Bonuses, Bonuses and awards. It 1040ez , Employee awards or bonuses. It 1040ez Breach of contract Damages as income, Court awards and damages. It 1040ez Bribes, Bribes. It 1040ez Business expenses Reimbursements, Allowances and reimbursements. It 1040ez Business income, Business and Investment Income, More information. It 1040ez C Cafeteria plans, Cafeteria plans. It 1040ez Campaign contributions, Campaign contributions. It 1040ez Campus lodging, Qualified campus lodging. It 1040ez , Moving Expense Reimbursements Cancellation of debt, Canceled Debts Cancellation of sales contracts, Canceled sales contract. It 1040ez Capital gains Recoveries, Capital gains. It 1040ez , Capital gains. It 1040ez Capital gains or losses Employee stock option plans (ESOPs), Option granted at a discount. It 1040ez Incentive stock options (ISOs), Incentive stock options (ISOs). It 1040ez Sale of personal property, Sale of personal items. It 1040ez Car (see Vehicle, employer-provided) Car pools, Car pools. It 1040ez Cash or deferred arrangements (CODAs), Elective Deferrals Cash rebates, Cash rebates. It 1040ez Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. It 1040ez Catch-up contributions, Catch-up contributions. It 1040ez , Catch-up contributions. It 1040ez Charitable gift annuities, Charitable gift annuities. It 1040ez Child and Adult Care Food Program Payments to daycare providers, Food program payments to daycare providers. It 1040ez Child support payments, Child support payments. It 1040ez Childcare providers, Childcare providers. It 1040ez , Food program payments to daycare providers. It 1040ez Chronic illness, Chronically ill individual. It 1040ez Accelerated death benefits paid to, Exclusion for chronic illness. It 1040ez Citizens outside U. It 1040ez S. It 1040ez Exclusion of foreign income, Reminders Civil Rights Act of 1964, Title VII Back pay and damages for emotional distress under, Court awards and damages. It 1040ez Clergy, Clergy Coal, Coal and iron ore. It 1040ez Colleges and universities Faculty lodging, Faculty lodging. It 1040ez Scholarships and fellowships, Scholarships and fellowships. It 1040ez Commissions Advance, Miscellaneous Compensation Commuter highway vehicles, Transportation Compensation Employee, Employee Compensation Miscellaneous, Miscellaneous Compensation Unemployment, Unemployment compensation. It 1040ez Workers', Workers' Compensation Compensatory damages, Other compensation. It 1040ez , Court awards and damages. It 1040ez Constructive receipt of income, Constructively received income. It 1040ez Copyrights Infringement damages, Court awards and damages. It 1040ez Royalties, Copyrights and patents. It 1040ez Corporate directors, Corporate director. It 1040ez Cost-of-living allowances, Government cost-of-living allowances. It 1040ez Court awards, Court awards and damages. It 1040ez (see also Damages from lawsuits) Credit card Insurance, Credit card insurance. It 1040ez Credits Recoveries, refiguring of unused credits, Unused tax credits. It 1040ez , Unused tax credits. It 1040ez Currency transactions, foreign, Foreign currency transactions. It 1040ez D Damages from lawsuits, Court awards and damages. It 1040ez Back pay awards, Back pay awards. It 1040ez Breach of contract, Court awards and damages. It 1040ez Compensatory damages, Other compensation. It 1040ez , Court awards and damages. It 1040ez Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages. It 1040ez Punitive damages, Court awards and damages. It 1040ez Daycare providers, Childcare providers. It 1040ez (see also Childcare providers) Food program payments to, Food program payments to daycare providers. It 1040ez De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Death benefits, Proceeds not received in installments. It 1040ez (see also Life insurance) Accelerated, Accelerated Death Benefits Debts Canceled, Canceled Debts Excluded debt, Excluded debt. It 1040ez Nonrecourse debts, Mortgage relief upon sale or other disposition. It 1040ez Recourse, Mortgage relief upon sale or other disposition. It 1040ez Stockholder's, Stockholder debt. It 1040ez Deduction Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits. It 1040ez Deferred compensation Nonqualified plans, Nonqualified deferred compensation plans. It 1040ez , Nonqualified deferred compensation plans of nonqualified entities. It 1040ez Dependent care benefits, Dependent Care Benefits Depletion allowance, Depletion. It 1040ez Differential wage payments, Differential wage payments. It 1040ez Armed forces, Differential wage payments. It 1040ez Directors' fees, Corporate director. It 1040ez Disability Military, Disability. It 1040ez Pensions, Disability Pensions Workers' compensation, Disability pension. It 1040ez Person with, Persons with disabilities. It 1040ez Unemployment compensation, paid as substitute for, Types of unemployment compensation. It 1040ez Disaster relief Disaster mitigation payments, Disaster mitigation payments. It 1040ez Disaster Relief and Emergency Assistance Act Grants, Disaster relief grants. It 1040ez Unemployment benefits, Unemployment Benefits Mitigation payments, Reminders Payments, Disaster relief payments. It 1040ez Discounts Employee discounts, Employee Discounts Employee stock purchase plans, Option granted at a discount. It 1040ez Mortgage loan for early payment, Discounted mortgage loan. It 1040ez Dividends Restricted stock, Dividends received on restricted stock. It 1040ez Divorced taxpayers Stock options exercised incident to divorce, Tax form. It 1040ez Down payment assistance, Down payment assistance. It 1040ez E Educational assistance Employer-provided, Educational Assistance Scholarships and fellowships, Scholarships and fellowships. It 1040ez Educational institutions Faculty lodging, Faculty lodging. It 1040ez Elderly persons Nutrition Program for the Elderly, Nutrition Program for the Elderly. It 1040ez Tax Counseling for the Elderly, Volunteer tax counseling. It 1040ez Election precinct officials, Election precinct official. It 1040ez Elective deferrals, Elective Deferrals Catch-up contributions, Catch-up contributions. It 1040ez , Catch-up contributions. It 1040ez Excess annual additions, Excess Annual Additions Excess contributions, Excess Contributions Excess deferrals, Excess deferrals. It 1040ez Increased limit for last 3 years prior to retirement age, Increased limit. It 1040ez Limit on, Elective Deferrals Reporting by employer, Reporting by employer. It 1040ez Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. It 1040ez Emotional distress damages, Emotional distress. It 1040ez Employee achievement awards, Employee achievement award. It 1040ez Employee awards or bonuses, Employee awards or bonuses. It 1040ez Employee compensation, Employee Compensation, Inherited property not substantially vested. It 1040ez Fringe benefits, Fringe Benefits, Special valuation rules. It 1040ez Restricted property, Restricted Property, Inherited property not substantially vested. It 1040ez Retirement plan contributions, Retirement Plan Contributions Stock options, Stock Options, Statutory Stock Options Employee discounts, Employee Discounts Employee stock purchase plans, Statutory Stock Options, Employee stock purchase plan. It 1040ez Employer, foreign, Foreign Employer Employer-owned life insurance, Employer-owned life insurance contract. It 1040ez Employer-provided Educational assistance, Educational Assistance Vehicles, Employer-provided vehicles. It 1040ez Employment Abroad, Employment abroad. It 1040ez Agency fees, Employment agency fees. It 1040ez Contracts Severance pay for cancellation of, Severance pay. It 1040ez Endowment proceeds, Endowment Contract Proceeds Energy Assistance, Payments to reduce cost of winter energy. It 1040ez Conservation Subsidies, Energy conservation subsidies. It 1040ez Utility rebates, Utility rebates. It 1040ez Estate income, Estate and trust income. It 1040ez Estimated tax Unemployment compensation, Tax withholding. It 1040ez Excess Annual additions, Excess Annual Additions Contributions, Excess Contributions Deferrals, Excess deferrals. It 1040ez Expected inheritance, Expected inheritance. It 1040ez Expenses paid by another, Expenses paid by another. It 1040ez Exxon Valdez settlement, Exxon Valdez settlement income. It 1040ez Eligible retirement plan, Contributions to eligible retirement plan. It 1040ez Income averaging, Income averaging. It 1040ez Legal expenses, Legal expenses. It 1040ez Reporting requirement-statement, Statement. It 1040ez F Faculty lodging, Faculty lodging. It 1040ez Fair market value (FMV), Fair market value. It 1040ez Stock options, Grant of option. It 1040ez Farming Qualified farm debt, cancellation of, Excluded debt. It 1040ez Federal employees Accrued leave payment, Accrued leave payment. It 1040ez Cost-of-living allowances, Government cost-of-living allowances. It 1040ez Disability pensions, Military and Government Disability Pensions Thrift Savings Plan for, Elective Deferrals Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). It 1040ez Federal income tax Refunds, Federal income tax refund. It 1040ez Fees for services, Fees for services. It 1040ez Financial counseling fees, Financial Counseling Fees Fellowships, Scholarships and fellowships. It 1040ez FICA withholding Foreign employers, U. It 1040ez S. It 1040ez citizens working for in U. It 1040ez S. It 1040ez , Social security and Medicare taxes. It 1040ez Paid by employer, Social security and Medicare taxes paid by employer. It 1040ez Fiduciaries Fees for services, Fees for services. It 1040ez , Personal representatives. It 1040ez Financial counseling fees, Financial Counseling Fees (see also Retirement planning services) Fitness programs Employer-provided, Athletic Facilities Flights Employer-provided aircraft, Flights on employer-provided aircraft. It 1040ez No-additional-cost services, No-Additional-Cost Services Food benefits Daycare providers, food program payments to, Food program payments to daycare providers. It 1040ez Nutrition Program for the Elderly, Nutrition Program for the Elderly. It 1040ez Foreign Currency transactions, Foreign currency transactions. It 1040ez Employment, Foreign Employer Governments, employees of, Employees of international organizations or foreign governments. It 1040ez Income, Reminders Service, Service-connected disability. It 1040ez Form 1040 Excess contributions to elective deferrals, Excess Contributions Recoveries, Where to report. It 1040ez Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040 or 1040A, Schedule B Restricted stock dividends, Stock you chose to include in your income. It 1040ez Form 1040, Schedule A Outplacement services, deduction for, Outplacement services. It 1040ez Repayment of commissions paid in advance, Advance commissions and other earnings. It 1040ez Form 1040, Schedule C Bartering, Bartering Childcare providers to use, Childcare providers. It 1040ez Personal property rental, reporting income from, Reporting business income and expenses. It 1040ez Royalties, Royalties Form 1040, Schedule C-EZ Bartering, Bartering Childcare Providers to use, Childcare providers. It 1040ez Personal property rental, reporting income from, Reporting business income and expenses. It 1040ez Royalties, Royalties Form 1040, Schedule D Stock options, Sale of the stock. It 1040ez Stock options reported on, Statutory Stock Options Form 1040, Schedule E Partner's return, Partner's return. It 1040ez Royalties, Royalties Form 1040A Recoveries, Where to report. It 1040ez Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1040EZ Recoveries, Where to report. It 1040ez Unemployment compensation, Unemployment Benefits Wages from Form W-2, Employee Compensation Form 1041 Estates and trusts, Estate and trust income. It 1040ez Form 1041, Schedule K-1 Beneficiary's share of income, deductions, credits, etc. It 1040ez , Estate and trust income. It 1040ez Form 1065 Partnership return, Partnership return. It 1040ez Form 1065, Schedule K-1 Partner's share of income, Schedule K-1 (Form 1065). It 1040ez , Partnership Income Form 1098 Mortgage interest statement, Mortgage interest refund. It 1040ez Form 1099-B Barter exchange transactions, Form 1099-B from barter exchange. It 1040ez , Backup withholding. It 1040ez Form 1099-C Cancellation of debt, Form 1099-C. It 1040ez Form 1099-DIV Restricted stock dividends, Stock you chose to include in your income. It 1040ez Form 1099-G State tax refunds, State tax refund. It 1040ez Unemployment compensation, Unemployment Benefits Form 1099-MISC Services totaling $600 or more, Fees for services. It 1040ez Stock options exercised incident to divorce, Tax form. It 1040ez Form 1099-R Charitable gift annuities, Charitable gift annuities. It 1040ez Excess annual additions, Excess Annual Additions Excess deferral amounts, Excess distributed to you. It 1040ez Surrender of life insurance policy for cash, Surrender of policy for cash. It 1040ez Form 1120-POL Political organizations, Campaign contributions. It 1040ez Form 1120S S corporation return, S corporation return. It 1040ez Form 1120S, Schedule K-1 Shareholder's share of income, credits, deductions, etc. It 1040ez , Schedule K-1 (Form 1120S). It 1040ez Form 2441 Child and dependent care expenses, Dependent Care Benefits Form 4255 Recapture of investment credit, Amounts Recovered for Credits Form 6251 Alternative minimum tax, Alternative minimum tax (AMT). It 1040ez Form 8839 Adoption assistance, Adoption Assistance Form 8853 Accelerated death benefits, Form 8853. It 1040ez Archer MSAs and long-term care insurance contracts, Archer MSA contributions. It 1040ez Form 8919 Uncollected social security and Medicare tax on wages, Employee Compensation Form RRB-1099 Railroad retirement board payments, Form RRB-1099. It 1040ez Form SSA-1099 Social security benefit statement, Form SSA-1099. It 1040ez Form W-2 501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions. It 1040ez Accrued leave payment at time of retirement or resignation, Accrued leave payment. It 1040ez Back pay awards, Back pay awards. It 1040ez Bonuses or awards, Bonuses and awards. It 1040ez Elective deferrals, reporting by employer, Reporting by employer. It 1040ez Failure to receive from employer, Employee Compensation Fringe benefits reported on, Form W-2. It 1040ez Stock options from employers, Tax form. It 1040ez Wage and tax statement, Employee Compensation Form W-2G Gambling winnings, Form W-2G. It 1040ez Form W-4V Unemployment compensation, voluntary withholding request, Tax withholding. It 1040ez Form W-9 Request for taxpayer identification number, Backup withholding. It 1040ez Foster care, Foster care providers. It 1040ez Foster Grandparent Program, National Senior Service Corps programs. It 1040ez Found property, Found property. It 1040ez Free tax services, Free help with your tax return. It 1040ez Fringe benefits, Fringe Benefits, Special valuation rules. It 1040ez Accident and health insurance, Accident or Health Plan Adoption, employer assistance, Adoption Assistance Athletic facilities, Athletic Facilities Commuter highway vehicles, Transportation De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging Dependent care benefits, Dependent Care Benefits Educational assistance, Educational Assistance Employee discounts, Employee Discounts Faculty lodging, Faculty lodging. It 1040ez Financial counseling fees, Financial Counseling Fees Holiday gifts, Holiday gifts. It 1040ez Meals and lodging, Meals and Lodging Moving expenses (see Moving expenses) No-additional-cost services, No-Additional-Cost Services Parking, Transportation Retirement planning (see Retirement planning services) Transit pass, Transportation, Transit pass. It 1040ez Tuition reduction, Tuition Reduction Valuation of, Valuation of Fringe Benefits, Special valuation rules. It 1040ez Vehicle, Employer-provided vehicles. It 1040ez Working condition benefits, Working Condition Benefits Frozen deposits Interest on, Interest on frozen deposits. It 1040ez G Gambling winnings and losses, Gambling winnings. It 1040ez Gas Royalties from, Oil, gas, and minerals. It 1040ez Gifts, Gifts and inheritances. It 1040ez Holiday gifts from employer, Holiday gifts. It 1040ez Government employees (see Federal employees; State employees) Grantor trusts, Grantor trust. It 1040ez Group-term life insurance Worksheets, Figuring the taxable cost. It 1040ez , Worksheet 1. It 1040ez Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Gulf oil spill, Reminders, Gulf oil spill. It 1040ez H HAMP Home affordable modification program Pay-for-performance success payments, Home Affordable Modification Program (HAMP). It 1040ez Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program. It 1040ez Health Flexible spending arrangement, Health flexible spending arrangement (health FSA). It 1040ez Insurance, Accident or Health Plan Reimbursement arrangement, Health reimbursement arrangement (HRA). It 1040ez Savings account, Health savings accounts (HSA). It 1040ez Help (see Tax help) Highly compensated employees Excess contributions to elective deferrals, Excess Contributions Historic preservation grants, Historic preservation grants. It 1040ez Hobby losses, Hobby losses. It 1040ez Holding period requirement, Holding period requirement. It 1040ez Holiday gifts, Holiday gifts. It 1040ez Holocaust victims restitution, Holocaust victims restitution. It 1040ez Home, sale of, Sale of home. It 1040ez Host or hostess, Host or Hostess Hotels No-additional-cost services, No-Additional-Cost Services Housing (see Lodging) I Illegal activities, Illegal activities. It 1040ez Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs). It 1040ez Income Assigned, Assignment of income. It 1040ez Business and investment, Business and Investment Income, More information. It 1040ez Constructive receipt of, Constructively received income. It 1040ez Estate and trust, Estate and trust income. It 1040ez Foreign employers, Foreign Employer Illegal, Illegal activities. It 1040ez Miscellaneous, Miscellaneous Income Other, Other Income Partnership, Partnership Income Prepaid, Prepaid income. It 1040ez S corporation, S Corporation Income Indian fishing rights, Indian fishing rights. It 1040ez Indian money account, Indian money account litigation settlement. It 1040ez Individual retirement arrangements (IRAs) Deduction, Benefits may affect your IRA deduction. It 1040ez Inherited IRA, Inherited pension or IRA. It 1040ez Inheritance, Gifts and inheritances. It 1040ez IRA, Inherited pension or IRA. It 1040ez Property not substantially vested, Inherited property not substantially vested. It 1040ez Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. It 1040ez Insurance Credit card, Credit card insurance. It 1040ez Health, Accident or Health Plan Life (see Life insurance) Long-term care (see Long-term care insurance) Interest Canceled debt including, Interest included in canceled debt. It 1040ez Frozen deposits, Interest on frozen deposits. It 1040ez Mortgage refunds, Mortgage interest refund. It 1040ez Option on insurance, Interest option on insurance. It 1040ez Recovery amounts, Interest on recovery. It 1040ez Savings bond, Interest on qualified savings bonds. It 1040ez State and local government obligations, Interest on state and local government obligations. It 1040ez Interference with business operations Damages as income, Court awards and damages. It 1040ez International organizations, employees of, Foreign Employer Interview expenses, Job interview expenses. It 1040ez Investment counseling fees, Financial Counseling Fees (see also Retirement planning services) Investment income, Business and Investment Income, More information. It 1040ez IRAs (see Individual retirement arrangements (IRAs)) Iron ore, Coal and iron ore. It 1040ez Itemized deductions Limited, Itemized deductions limited. It 1040ez Recoveries, Recoveries, Itemized Deduction Recoveries J Job interview expenses, Job interview expenses. It 1040ez Joint returns Social security benefits or railroad retirement payments, Joint return. It 1040ez Joint state/local tax return Recoveries, Joint state or local income tax return. It 1040ez Jury duty pay, Jury duty. It 1040ez K Kickbacks, Kickbacks. It 1040ez L Labor unions Convention expenses, reimbursed, Reimbursed union convention expenses. It 1040ez Dues, Union benefits and dues. It 1040ez Strike and lockout benefits, Strike and lockout benefits. It 1040ez Unemployment benefits paid from, Payments by a union. It 1040ez Last day of tax year, income received on, Constructively received income. It 1040ez Leave (see Accrued leave payment) Length-of-service awards, Employee achievement award. It 1040ez Life insurance Employer-owned, Employer-owned life insurance contract. It 1040ez Proceeds, Life Insurance Proceeds Surrender of policy for cash, Surrender of policy for cash. It 1040ez Loans, Discounted mortgage loan. It 1040ez (see also Mortgage) Below-market, Below-market loans. It 1040ez Student, Student loans. It 1040ez Lockout benefits, Strike and lockout benefits. It 1040ez Lodging Campus lodging, Qualified campus lodging. It 1040ez , Moving Expense Reimbursements Clergy, Housing Employer-paid or reimbursed, Meals and Lodging Faculty lodging, Faculty lodging. It 1040ez Replacement housing payments, Replacement housing payments. It 1040ez Long-term care insurance, Long-term care coverage. It 1040ez , Long-Term Care Insurance Contracts Lotteries and raffles, Lotteries and raffles. It 1040ez Lump-sum distributions Survivor benefits, Lump-sum payments. It 1040ez M Manufacturer incentive payments, Manufacturer incentive payments. It 1040ez Meals Employer-paid or reimbursed, Meals and Lodging Nutrition Program for the Elderly, Nutrition Program for the Elderly. It 1040ez Medical Care reimbursements, Reimbursement for medical care. It 1040ez Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). It 1040ez Medicare Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). It 1040ez Benefits, Medicare. It 1040ez Tax paid by employer, Social security and Medicare taxes paid by employer. It 1040ez Medicare tax (see Social security and Medicare taxes) Military (see Armed forces) Minerals Royalties from, Oil, gas, and minerals. It 1040ez Miscellaneous Compensation, Miscellaneous Compensation Income, Miscellaneous Income Missing children, photographs of, Reminders Mortgage Assistance payment (under sec. It 1040ez 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act. It 1040ez Discounted loan, Discounted mortgage loan. It 1040ez Interest refund, Mortgage interest refund. It 1040ez Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI). It 1040ez Relief, Mortgage relief upon sale or other disposition. It 1040ez Motor vehicle, employer-provided, Employer-provided vehicles. It 1040ez Moving expenses Reimbursements, Allowances and reimbursements. It 1040ez , Moving expense reimbursements. It 1040ez MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). It 1040ez N National Health Service Corps Scholarship Program, Tuition Reduction National Oceanic and Atmospheric Administration, Service-connected disability. It 1040ez National Senior Service Corps, National Senior Service Corps programs. It 1040ez No-additional-cost services, No-Additional-Cost Services No-fault car insurance Disability benefits under, Other compensation. It 1040ez Nobel prize, Pulitzer, Nobel, and similar prizes. It 1040ez Nonrecourse debt, Mortgage relief upon sale or other disposition. It 1040ez Nonstatutory stock options, Nonstatutory Stock Options Nontaxable income, Introduction Not-for-profit activities, Activity not for profit. It 1040ez Notary fees, Notary public. It 1040ez Notes received for services, Note received for services. It 1040ez Nutrition Program for the Elderly, Nutrition Program for the Elderly. It 1040ez O Oil Royalties from, Oil, gas, and minerals. It 1040ez Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). It 1040ez Options, stock, Stock Options, Statutory Stock Options Outplacement services, Outplacement services. It 1040ez Overseas work, Reminders P Parking fees Employer-paid or reimbursed, Transportation, Qualified parking. It 1040ez Partner and partnership income, Partnership Income Patents Infringement damages, Court awards and damages. It 1040ez Royalties, Copyrights and patents. It 1040ez Peace Corps, Peace Corps. It 1040ez Pensions Clergy, Pension. It 1040ez Disability pensions, Disability Pensions Inherited pensions, Inherited pension or IRA. It 1040ez Military, Military retirement pay. It 1040ez Personal property Rental income and expense, Rents From Personal Property Sale of, Sale of personal items. It 1040ez Personal representatives (see Fiduciaries) Prepaid income, Prepaid income. It 1040ez Price reduced after purchase, Price reduced after purchase. It 1040ez Prizes and awards, Bonuses and awards. It 1040ez , Prizes and awards. It 1040ez Achievement awards, Employee achievement award. It 1040ez Employee awards or bonuses, Employee awards or bonuses. It 1040ez Length-of-service awards, Employee achievement award. It 1040ez Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes. It 1040ez Safety achievement, Employee achievement award. It 1040ez Scholarship prizes, Prizes. It 1040ez Profit-sharing plan, Retirement and profit-sharing plans. It 1040ez Public assistance benefits, Welfare and Other Public Assistance Benefits Public Health Service, Service-connected disability. It 1040ez Public safety officers killed in line of duty, Public safety officer killed in the line of duty. It 1040ez Public transportation passes, employer-provided, Transportation, Transit pass. It 1040ez Publications (see Tax help) Pulitzer prize, Pulitzer, Nobel, and similar prizes. It 1040ez Punitive damages, Court awards and damages. It 1040ez Q Qualified joint venture, Reminders Qualified tuition program (QTP), Qualified tuition program (QTP). It 1040ez R Raffles, Lotteries and raffles. It 1040ez Railroad Retirement annuities, Railroad retirement annuities. It 1040ez Retirement benefits, Social security and equivalent railroad retirement benefits. It 1040ez Sick pay, Railroad sick pay. It 1040ez Unemployment compensation benefits, Types of unemployment compensation. It 1040ez Real estate Qualified real property business debt, cancellation of, Excluded debt. It 1040ez Rebates Cash, Cash rebates. It 1040ez Utility, Utility rebates. It 1040ez Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years. It 1040ez Itemized deductions, Recoveries, Itemized Deduction Recoveries Non-itemized deductions, Non-Itemized Deduction Recoveries Unused tax credits, refiguring of, Unused tax credits. It 1040ez , Unused tax credits. It 1040ez Refunds Federal income tax, Federal income tax refund. It 1040ez Mortgage interest, Mortgage interest refund. It 1040ez State tax, State tax refund. It 1040ez Rehabilitative program payments, Veterans' benefits. It 1040ez Reimbursements Business expenses, Allowances and reimbursements. It 1040ez Casualty losses, Casualty insurance and other reimbursements. It 1040ez Meals and lodging, Meals and Lodging Medical expenses, Reimbursement for medical care. It 1040ez Moving expenses, Allowances and reimbursements. It 1040ez , Moving expense reimbursements. It 1040ez Related party transactions Stock option transfer, Transfer in non-arm's-length transaction. It 1040ez Religious order members, Members of Religious Orders Rental income and expenses Personal property rental, Rents From Personal Property Reporting of, Reporting business income and expenses. It 1040ez Repayments, Repayments, Year of deduction (or credit). It 1040ez Repossession, Canceled sales contract. It 1040ez Restricted property, Restricted Property, Inherited property not substantially vested. It 1040ez Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs. It 1040ez Retirement Settlement, Reminders Retirement planning services, Financial Counseling Fees, Retirement Planning Services Retirement plans, Military retirement pay. It 1040ez (see also Pensions) Automatic contribution arrangements, Qualified automatic contribution arrangements. It 1040ez Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options Elective deferrals (see Elective deferrals) Rewards, Rewards. It 1040ez Roth contributions, Designated Roth contributions. It 1040ez Royalties, Royalties S S corporations, S Corporation Income Safety achievement awards, Employee achievement award. It 1040ez Salary reduction simplified employee pension plans (see SARSEPs) Sale of home, Sale of home. It 1040ez Sales contracts Cancellation of, Canceled sales contract. It 1040ez SARSEPs, Elective Deferrals Excess contributions, Excess Contributions Savings bonds, Interest on qualified savings bonds. It 1040ez Savings incentive match plans for employees (see SIMPLE plans) Scholarships and fellowships, Scholarships and fellowships. It 1040ez Self-employed persons U. It 1040ez S. It 1040ez citizens working for foreign employers in U. It 1040ez S. It 1040ez treated as, Social security and Medicare taxes. It 1040ez Senior Companion Program, National Senior Service Corps programs. It 1040ez Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE). It 1040ez Severance pay, Severance pay. It 1040ez Outplacement services, Outplacement services. It 1040ez Sick pay, Sick pay. It 1040ez Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care. It 1040ez SIMPLE plans, Elective Deferrals Limit for deferrals under, Limit for deferrals under SIMPLE plans. It 1040ez Smallpox vaccine injuries, Smallpox vaccine injuries. It 1040ez Social security and Medicare taxes Foreign employers, U. It 1040ez S. It 1040ez citizens working for in U. It 1040ez S. It 1040ez , Social security and Medicare taxes. It 1040ez Paid by employer, Social security and Medicare taxes paid by employer. It 1040ez Social security benefits, Social security and equivalent railroad retirement benefits. It 1040ez Standard deduction Recoveries, Standard deduction limit. It 1040ez , Standard deduction for earlier years. It 1040ez State employees Unemployment benefits paid to, State employees. It 1040ez State or local governments Interest on obligations of, Interest on state and local government obligations. It 1040ez State or local taxes Refunds, State tax refund. It 1040ez Statutory stock option holding period, Sale of the stock. It 1040ez Stock appreciation rights, Stock appreciation rights. It 1040ez Stock options, Stock Options, Statutory Stock Options Stock options, nonstatutory Exercise or transfer, Exercise or transfer of option. It 1040ez Grant, Grant of option. It 1040ez Sale, Sale of the stock. It 1040ez Stock options, statutory Exercise, Exercise of option. It 1040ez Grant, Grant of option. It 1040ez Sale, Sale of the stock. It 1040ez Stockholder debts, Stockholder debt. It 1040ez Stolen property, Stolen property. It 1040ez Strike benefits, Strike and lockout benefits. It 1040ez Student loans Cancellation of debt, Student loans. It 1040ez Substantial risk of forfeiture, Substantial risk of forfeiture. It 1040ez Substantially vested property, Substantially vested. It 1040ez Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits. It 1040ez Supplemental unemployment benefits, Supplemental unemployment benefits. It 1040ez Surviving spouse Life insurance proceeds paid to, Surviving spouse. It 1040ez Survivor benefits, Survivor Benefits T Tables and figures Group-term life insurance (Table 1), Group-Term Life Insurance Tax benefit rule, Tax benefit rule. It 1040ez Tax Counseling for the Elderly, Volunteer tax counseling. It 1040ez Tax help, How To Get Tax Help Tax-sheltered annuity plans (403(b) plans), Elective Deferrals Limit for, Limit for tax-sheltered annuities. It 1040ez Terminal illness, Exclusion for terminal illness. It 1040ez Terrorist attacks Disability payments for injuries from, Terrorist attack or military action. It 1040ez Victims of, tax relief, Reminders Thrift Savings Plan, Elective Deferrals Title VII, Civil Rights Act of 1964 Back pay and damages for emotional distress under, Court awards and damages. It 1040ez Tour guides, free tours for, Free tour. It 1040ez Trade Act of 1974 Trade readjustment allowances under, Types of unemployment compensation. It 1040ez , Repayment of benefits. It 1040ez Transferable property, Transferable property. It 1040ez Transit passes, Transportation, Transit pass. It 1040ez Travel agencies Free tour to organizer of group of tourists, Free tour. It 1040ez Travel and transportation expenses Free tours from travel agencies, Free tour. It 1040ez Fringe benefits, Transportation Reimbursements, Allowances and reimbursements. It 1040ez School children, transporting of, Transporting school children. It 1040ez Trusts Grantor trusts, Grantor trust. It 1040ez Income, Estate and trust income. It 1040ez Tuition program, qualified (QTP), Qualified tuition program (QTP). It 1040ez Tuition reduction, Tuition Reduction U Unemployment compensation, Unemployment Benefits Unions (see Labor unions) Unlawful discrimination suits Deduction for costs, Deduction for costs involved in unlawful discrimination suits. It 1040ez V VA payments, VA payments. It 1040ez Valuation Fringe benefits, Valuation of Fringe Benefits, Special valuation rules. It 1040ez Stock options, Nonstatutory Stock Options Vehicle Commuter highway, Commuter highway vehicle. It 1040ez Employer-provided, Employer-provided vehicles. It 1040ez Veterans benefits, Veterans' benefits. It 1040ez Disability compensation, Retroactive VA determination. It 1040ez Retroactive VA determination, Retroactive VA determination. It 1040ez Special statute of limitations. It 1040ez , Special statute of limitations. It 1040ez Viatical settlements, Viatical settlement. It 1040ez Volunteer work, Volunteers Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling. It 1040ez Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA). It 1040ez W W-2 form (see Form W-2) Welfare benefits, Welfare and Other Public Assistance Benefits Whistleblower, Whistleblower's award. It 1040ez Winter energy payments, Payments to reduce cost of winter energy. It 1040ez Withholding Barter exchange transactions, Backup withholding. It 1040ez Unemployment compensation, Tax withholding. It 1040ez Work-training programs, Work-training program. It 1040ez Workers' compensation, Workers' Compensation Working condition benefits, Working Condition Benefits Worksheets Group-term life insurance (Worksheet 1), Figuring the taxable cost. It 1040ez , Worksheet 1. It 1040ez Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated Prev  Up     Home   More Online Publications