Index

A

Additional Medicare Tax, Additional Medicare Tax.
Address change, Address Change
Addresses of IRS centers, 1040 - Additional Material
Adjusted gross income, Adjusted Gross Income, Line 37
Adoption credit, Other Credits
Adoption expenses
Employer-provided benefits for, Wages, Salaries, Tips, etc.
Adoption taxpayer identification number, Adoption taxpayer identification numbers (ATINs).
Alaska Permanent Fund dividends, Taxable income.
Aliens, Nonresident aliens and dual-status aliens.
Alimony paid, Alimony Paid
Alimony received, Alimony Received
Alternative minimum tax, Alternative Minimum Tax
Amended return, Amended Return
Amount you owe, Amount You Owe, Figuring the Penalty
Annuities, Pensions and Annuities, Lump-Sum Distributions
Archer MSAs, Other Income, Line 58, Other Taxes
Artists, Certain Business Expenses of Reservists, Performing Artists, and Fee-Basis Government Officials
Attachments to the return, Assemble Your Return
Awards, Taxable income.

C

Canceled debt, Taxable income.
Capital gain distributions, Line 13
Capital gain or loss, Capital Gain or (Loss)
Child and dependent care expenses, credit for, Credit for Child and Dependent Care Expenses
Child custody, Custodial and noncustodial parents.
Child support, Nontaxable income.
Child tax credits, Dependents and Qualifying Child for Child Tax Credit , Additional Child Tax Credit
Child's requirement to file, Private Delivery Services
Community property states, Community Property States
Contributions to reduce debt held by the public, How Do You Make a Gift To Reduce Debt Held By the Public?
Corrective distributions, Wages, Salaries, Tips, etc.

G

Gambling, Taxable income.
General business credit, Other Credits
Gifts, Nontaxable income.
Golden parachute payments, Other Taxes
Group-term life insurance, uncollected tax on, Other Taxes

H

Head of household, Head of Household
Health insurance deduction, self-employed, Self-Employed Health Insurance Deduction
Health savings accounts, Other Income, Health Savings Account (HSA) Deduction, Line 58, Other Taxes
Homebuyer credit, first-time, First-time Homebuyer Credit Repayment
Household employment taxes, Household Employment Taxes
How to comment on forms, We Welcome Comments on Forms

I

Identity Protection PIN, Identity Protection PIN
Identity theft, Secure Your Tax Records from Identity Theft
Income, Foreign-Source Income, Other Income
Income tax withholding (federal), Line 63, Income Tax Withholding and Estimated Tax Payments for 2014
Individual retirement arrangements (IRAs)
Contributions to (line 32), IRA Deduction, IRA Deduction Worksheet—Line 32
Credit for contributions to, Retirement Savings Contributions Credit (Saver's Credit)
Distributions from (lines 15a and 15b), IRA Distributions
Nondeductible contributions to, IRA Distributions, IRA Deduction, IRA Deduction Worksheet—Line 32
Individual taxpayer identification numbers, IRS Individual Taxpayer Identification Numbers (ITINs) for Aliens
Injured spouse, Injured Spouse
Innocent spouse relief, Innocent Spouse Relief
Installment payments, What If You Cannot Pay?, Calling the IRS
Interest income
Tax-exempt, Line 8b
Taxable, Line 8a, Taxable Interest
Interest on taxes, Interest and Penalties
Investment income, tax on, Net Investment Income Tax.
Itemized deductions or standard deduction, Itemized Deductions or Standard Deduction, Standard Deduction Worksheet for Dependents—Line 40

J

Jury duty pay, Taxable income., Line 36

L

Life insurance, Nontaxable income.
Line instructions for Form 1040, Introduction, Assemble Your Return
Living abroad, U.S. citizens and resident aliens, Do You Have To File?, Foreign-Source Income
Long-term care insurance, Self-Employed Health Insurance Deduction
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.
Medicare tax, additional, Additional Medicare Tax.
Mileage rates, standard, Standard mileage rates.
Mortgage interest credit, Other Credits
Moving expenses, Standard mileage rates., Moving Expenses
Multiple support agreement, Multiple support agreements.

O

Offsets, Refund Offset
Order form for forms and publications, Introduction
Other income, Other Income, Taxable income.
Other taxes, Other Taxes, Other Taxes

P

Parents, divorced or separated, Children of divorced or separated parents.
Pay taxes electronically (e-pay), Amount You Owe
Payments, Payments, Line 71
Penalty
Early withdrawal of savings, Penalty on Early Withdrawal of Savings
Estimated tax, Estimated Tax Penalty, Figuring the Penalty
Others (including late filing and late payment), Interest and Penalties
Penalty on early withdrawal of savings, Penalty on Early Withdrawal of Savings
Pensions and annuities, Pensions and Annuities, Lump-Sum Distributions
Presidential election $3 check-off, Presidential Election Campaign Fund
Private delivery services, Private Delivery Services
Prizes, Taxable income.
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

R

Railroad retirement benefits
Treated as a pension, Fully Taxable Pensions and Annuities
Treated as social security, Social Security Benefits
Records, how long to keep, How Long Should Records Be Kept?
Refund, Refund, Applied to Your 2014 Estimated Tax
Refund information, Refund Information
Refund offset, Refund Offset
Refunds, credits, or offsets of state and local income taxes, Taxable Refunds, Credits, or Offsets of State and Local Income Taxes
Reservists, expenses of, Line 24
Resident aliens, Resident aliens.
Residential energy efficient property credit, Residential energy efficient property credit.
Retirement plan deduction, self-employed, Self-Employed SEP, SIMPLE, and Qualified Plans
Retirement savings contributions credit, Retirement Savings Contributions Credit (Saver's Credit)
Rights of taxpayers, What Are Your Rights as a Taxpayer?
Rollovers, IRA Distributions, Rollovers, Lump-Sum Distributions
Roth IRAs, IRA Distributions, IRA Deduction
Rounding off to whole dollars, Rounding Off to Whole Dollars

S

Saver's credit, Retirement Savings Contributions Credit (Saver's Credit)
Scholarship and fellowship grants, Wages, Salaries, Tips, etc.
Self-employment tax
Deduction for part of, Deductible Part of Self-Employment Tax
Separated parents, Children of divorced or separated parents.
Signing your return, Sign Your Return
Single person, Single
Social security and equivalent railroad retirement benefits, Social Security Benefits, Social Security Benefits Worksheet—Lines 20a and 20b
Social security number, Social Security Number (SSN), Social security number.
Standard deduction or itemized deductions, Itemized Deductions or Standard Deduction, Standard Deduction Worksheet for Dependents—Line 40
State and local income taxes, taxable refunds, credits, or offsets of, Taxable Refunds, Credits, or Offsets of State and Local Income Taxes
Statutory employees, Were You a Statutory Employee?
Student loan interest deduction, Student Loan Interest Deduction Worksheet—Line 33

T

Tax and credits, Tax and Credits, Other Taxes
Figured by the IRS, Tax, Credit figured by the IRS.
Other taxes
Alternative minimum tax, Alternative Minimum Tax
IRAs and other tax-favored accounts, Additional Tax on IRAs, Other Qualified Retirement Plans, etc.
Lump-sum distributions, Lump-Sum Distributions
Recapture, Other Taxes
Tax Counseling for the Elderly (TCE),
Tax rate schedules,
Tax table, Tax Table
Telephone assistance
Federal tax information, Introduction, Calling the IRS
TeleTax, Introduction, Tax Information for Residents of Puerto Rico
Third party designee, Third Party Designee
Tip income, Wages, Salaries, Tips, etc., Unreported Social Security and Medicare Tax from Forms 4137 and 8919
Tips reported to employer, uncollected tax on, Other Taxes
Tuition and fees, Tuition and Fees
Tuition program earnings, Taxable income., Line 58

U

Unemployment compensation, Unemployment Compensation

V

Volunteer Income Tax Assistance Program (VITA),

W

Wages, Wages, Salaries, Tips, etc.
What if you cannot pay?, What If You Cannot Pay?, Calling the IRS
What's new, What's New
When and where should you file?, When and Where Should You File?
Where do you file?, 1040 - Additional Material
Who must file, Introduction
Who should file, Do You Have To File?
Widows and widowers, qualifying, Qualifying Widow(er) With Dependent Child
Winnings, prizes, gambling, and lotteries (other income), Taxable income.
Withholding, federal income tax, Federal Income Tax Withheld, Income Tax Withholding and Estimated Tax Payments for 2014

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