Index

A

Additional Medicare Tax, When Must You Use Form 1040?
Address change, Address change
Addresses of Internal Revenue Service Centers, 1040A - Additional Material
Adoption taxpayer identification number, Adoption taxpayer identification numbers (ATINs).
Alaska Permanent Fund dividends, Alaska Permanent Fund dividends.
Alien, Nonresident aliens and dual-status aliens.
Allocated tip income, Wages, Salaries, Tips, etc.
Alternative minimum tax, Alternative minimum tax.
Amended return, How do you amend your tax return?
Amount you owe, Amount You Owe
Annuities, Pensions and Annuities

D

Death of a taxpayer, Death of a taxpayer.
Death of spouse, Death of your spouse., Claiming a refund for a deceased taxpayer.
Debt held by the public, gift to reduce, How do you make a gift to reduce debt held by the public?
Deductions for contributions to an individual retirement arrangement (IRA), Line 17
Dependent care benefits, Wages, Salaries, Tips, etc.
Dependents
Exemptions for, Dependents and Qualifying Child for Child Tax Credit
Standard deduction, Standard Deduction Worksheet for Dependents—Line 24
Standard deduction for, Standard Deduction
Direct deposit of refund,
Disclosure, Privacy, and Paperwork Reduction Act Notice, Disclosure, Privacy Act, and Paperwork Reduction Act Notice
Dividends
Nominee, Ordinary Dividends, Qualified Dividends
Ordinary dividends, Ordinary Dividends
Qualified dividends, Qualified Dividends
Divorced parents, Children of divorced or separated parents.
Dual-status aliens, Nonresident aliens and dual-status aliens., Nonresident aliens and dual-status aliens.

H

Head of household, Head of Household
How to comment on forms, We welcome comments on forms.

I

Identity theft, Secure your tax records from identity theft.
Income, Income, Adjusted Gross Income
Income tax withheld (federal), Federal Income Tax Withheld
Individual retirement arrangement (IRA)
Contributions to, Line 17
Distributions from, IRA Distributions
Individual taxpayer identification number, IRS Individual Taxpayer Identification Numbers (ITINs) for aliens
Injured spouse claim, Injured spouse.
Innocent spouse relief, Innocent spouse relief.
Installment payments, What If You Cannot Pay?
Interest income
Tax-exempt, Tax-Exempt Interest
Taxable, Taxable Interest
Interest—late payment of tax, What If You Cannot Pay?, Interest and Penalties
Itemized deductions,

L

Line instructions for Form 1040A, Line Instructions for Form 1040A
Living abroad, U.S. citizens and resident aliens, Foreign-Source Income
Lump-sum distributions, Lump-sum distributions.

M

Married persons
Filing joint returns, Married Filing Jointly
Filing separate returns, Married Filing Separately
Living apart, Married persons who live apart.
Mileage rates, standard, Standard mileage rates.
Multiple support agreement, Multiple support agreements.

P

Parents, divorced or separated, Children of divorced or separated parents.
Payments, amount you owe, Amount You Owe
Penalty
Estimated tax, Estimated Tax Penalty, Figuring the penalty.
Late filing, Interest and Penalties
Late payment, Interest and Penalties
Other, Interest and Penalties
Pensions and annuities, Pensions and Annuities
Phaseout of Exemptions, When Must You Use Form 1040?
Preparer, tax return, Third Party Designee, Paid preparer must sign your return.
Presidential election—$3 check-off, Presidential Election Campaign Fund
Private delivery services, Private Delivery Services
Public debt, gift to reduce the, How do you make a gift to reduce debt held by the public?
Publications
How to get, Quick and Easy Access to Tax Help and Tax Forms and Publications, Order Form for Forms and Publications

R

Railroad retirement benefits
Treated as a pension, Pensions and Annuities
Treated as social security, Social Security Benefits
Recordkeeping, How long should records be kept?
Refund information, Refund Information
Refund of tax, Refund
Refund offset, Refund offset.
Refunds of state and local income taxes, Refunds of State or Local Income Taxes
Resident aliens, Resident aliens.
Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit)
Rights of taxpayers, What are your rights as a taxpayer?
Rollovers, Exception 1., Rollovers.
Rounding off to whole dollars, Rounding Off to Whole Dollars

S

Salaries, Wages, Salaries, Tips, etc., Missing or Incorrect Form W-2?
Scholarship and fellowship grants, Wages, Salaries, Tips, etc.
Separated parents, Children of divorced or separated parents.
Sign your return, Sign Your Return
Single person, Single
Social security benefits, Social Security Benefits Worksheet—Lines 14a and 14b, Social Security Benefits, Exception.
Social security number, Social Security Number (SSN)
Standard deduction, Standard Deduction
State and local income taxes, refunds of, Refunds of State or Local Income Taxes
Student loan interest deduction, Student Loan Interest Deduction

T

Tax figured by the IRS, Tax
Tax table, Tax Table
Tax-exempt interest, Tax-Exempt Interest
Telephone assistance—federal tax information, What Is TeleTax?
TeleTax, What Is TeleTax?, TeleTax Topics, Tax Information for Residents of Puerto Rico
Third party designee, Third Party Designee
Tip income, Wages, Salaries, Tips, etc.
Tuition and fees, Tuition and Fees

U

Unemployment compensation, Unemployment compensation.

W

Wages, Wages, Salaries, Tips, etc., Missing or Incorrect Form W-2?
What's new, What's New
Where to file, 1040A - Additional Material
Who can use Form 1040A, Who Can Use Form 1040A?
Who must use Form 1040, When Must You Use Form 1040?
Who should file, Introduction
Widows and widowers, qualifying, Qualifying Widow(er) With Dependent Child
Withholding and estimated tax payments for 2014, Income tax withholding and estimated tax payments for 2014.

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