A
- Additional deferral for section 401(k)(11) and SIMPLE plans, Line 8—Wages, salaries, tips, etc.
- Additional tax on IRAs and other qualified retirement plans, Line 56—Additional tax on IRAs, other qualified retirement plans, etc.
- Additional tax on other qualified retirement plans, Line 56—Additional tax on IRAs, other qualified retirement plans, etc.
- Address change., Address change.
- Address foreign
-
- Country., Foreign address.
- Address, P.O. box., P.O. box.
- Adjusted gross income, Adjusted Gross Income, Line 36—Adjusted gross income.
- Adoption expenses
-
- Employer-provided adoption benefits , Other types of income.
- Alternative minimum tax
-
- Adjustments and Preferences, Line 43—Alternative minimum tax.
- Disposition of U.S. real property, Line 43—Alternative minimum tax.
- Alternative trade adjustment assistance (ATAA) or reemployment trade adjustment assistance (RTAA) payments, Line 21—Other income.
- Amended return, How Do You Amend Your Tax Return?
- Amount refunded to you, Lines 71a through 71e—Amount refunded to you.
- Amount You Owe, Amount You Owe
-
- Pay Online
-
- Credit or debit card., Pay Online
- Direct transfer from your bank account., Pay Online
- Annuities, Lines 17a and 17b—Pensions and annuities.
- Attachments to the return, Assemble Your Return
- Avoid Common Mistakes, How To Avoid Common Mistakes
C
- Calling the IRS
-
- Federal Relay Service, Making the Call, Making the Call
- Canceled debts., Line 21—Other income.
- Capital gain distributions, Capital gain distributions. , Line 14—Capital gain or (loss).
- Capital gain or (loss).
-
- Exception., Line 14—Capital gain or (loss).
- Casualty and theft losses, Casualty and Theft Losses
- Charitable contribution deduction, recapture if the charitable organization disposes of the donated property within 3 years
of the contribution., Line 21—Other income.
- Charitable contribution deduction, recapture relating to the contribution of a fractional interest in tangible personal property.,
Line 21—Other income.
- Charity, gifts to
-
- Contributions you can deduct, Gifts to U.S. Charities
- Contributions you cannot deduct, Gifts to U.S. Charities
- Limit on the amount you can deduct, Gifts to U.S. Charities
- Recordkeeping, Gifts to U.S. Charities
- Charity, other than by cash or check
-
- Clothing and household items, Line 3–Other Than by Cash or Check
- Recordkeeping, Line 3–Other Than by Cash or Check
- Child and dependent care expenses
-
- Credit for, Line 46—Credit for child and dependent care expenses.
- Child of divorced or separated parents, exemption for, Children who did not live with you due to divorce or separation.
- Child tax credit, Line 48—Child tax credit.
- Child tax credit, additional
-
- Two Steps To Take the Additional Child Tax Credit!, Line 63—Additional child tax credit.
- Community income, Community Income
- Contributions to reduce debt held by the public, How Do You Make a Gift to Reduce Debt Held By the Public?
- Contributions, carryover From Prior Year, Line 4–Carryover From Prior Year
- Corrective distributions, Other types of income.
- Corrective distributions from a retirement plan, Line 8—Wages, salaries, tips, etc.
- Coverdell education savings account (ESA) or a qualified tuition program (QTP), taxable distributions, Line 21—Other income.
- Credit for federal tax on fuels, Line 66—Credit for federal tax on fuels.
- Credits against tax, Credit for taxes paid., Credits
D
- Daycare expenses
-
- Credit for, Line 46—Credit for child and dependent care expenses.
- Death of a taxpayer, Death of a Taxpayer
- Deceased taxpayer refund, Claiming a Refund for a Deceased Taxpayer
- Decedents, Filing a deceased person's return.
- Deduction for exemptions, Line 40—Deduction for exemptions.
- Dependent care benefits, Other types of income.
- Dependents, exemption for
-
- , Line 7c—Dependents.
- Qualifying child., Qualifying child.
- Qualifying relative., Qualifying relative.
- Direct deposit of refund to IRAs, Lines 71a through 71e—Amount refunded to you.
- Direct deposit of refund to TreasuryDirect®, Lines 71a through 71e—Amount refunded to you.
- Direct deposit of refund to two or three different accounts, Lines 71a through 71e—Amount refunded to you.
- Direct deposit of refund to your checking or savings account, Lines 71a through 71e—Amount refunded to you.
- Direct deposit request rejected, Reasons your direct deposit request may be rejected.
- Disability pensions, Line 8—Wages, salaries, tips, etc., Other types of income.
- Disaster relief payments, taxable part ., Line 21—Other income.
- Disclosure, Privacy Act, and Paperwork Reduction Act Notice, Disclosure, Privacy Act, and Paperwork Reduction Act Notice
- Dispositions of United States real property interests, Dispositions of U.S. Real Property Interests
- Dividend income, Line 10a—Ordinary dividends.
- Dividends qualified
-
- Exception., Line 10b—Qualified dividends.
- Dividends.
-
- Dividend equivalent payments., Lines 1a and 1b—Dividends
- Exceptions., Lines 1a and 1b—Dividends
- Divorced or separated parents, children of, Children who did not live with you due to divorce or separation.
- Domestic production activities deduction, Line 34—Domestic production activities deduction.
- Dual-Status Tax Year, Dual-Status Tax Year
- Dual-status taxpayers, Dual-Status Taxpayers
- Dual-status taxpayers restrictions, Restrictions for Dual-Status Taxpayers
- Dual-status year what and where to file, What and Where to File for a Dual-Status Year
- Dual-status year, how to figure tax for, How To Figure Tax for Dual-Status Year
- Dual-status year, income subject to tax, Income Subject to Tax for Dual-Status Year
E
- Educator expenses, Line 24—Educator expenses.
- Effectively connected income, Income Effectively Connected With U.S. Trade or Business
- Election to be taxed as a resident alien, Election To Be Taxed as a Resident Alien
- Estates, Filing for an estate or trust.
- Estates, exemption for, Estates.
- Estimated tax for 2013, Income Tax Withholding and Estimated Tax Payments for 2013
- Estimated tax payments, Line 62—2012 estimated tax payments.
- Estimated tax penalty
-
- Exception, Line 74—Estimated Tax Penalty
- Everyday Tax Solutions, Other Ways To Get Help
- Excess salary deferrals, Other types of income.
- Excess social security and Tier 1 RRTA tax withheld, Line 65—Excess social security and tier 1 RRTA tax withheld.
- Exemptions
-
- Dependents, Exemptions
- Estates, Line 40—Deduction for exemptions.
- Individuals., Line 40—Deduction for exemptions.
- Spouse, Exemptions
- Trusts, Line 40—Deduction for exemptions.
- Expatriates, Special Rules for Former U.S. Citizens and Former U.S. Long-Term Residents (Expatriates)
- Expenses other, Line 9–Other Expenses
- Extension of time to file, Extension of time to file.
- Extension of time to file, amount paid with, Line 64—Amount paid with request for extension to file.
F
- Farm income or (loss)., Line 19—Farm income or (loss).
- Filing requirements, Who Must File
- Filing status
-
- Married., Filing Status
- Single., Filing Status
- First-time homebuyer credit repayment, Line 58a—Household employment taxes.
- Foreign income taxed by the United States, Foreign Income Taxed by the United States
- Foreign tax credit, Line 45—Foreign tax credit.
- Form 1040-C. Credit for amount paid with Form 1040-C, Line 68—Credit for amount paid with Form 1040-C.
- Form 1042-S, refunds of tax withheld, Refunds of tax withheld on a Form 1042-S or Form 8805.
- Form W-2 missing or incorrect, Missing or incorrect Form W-2.
- Free Help With Your Return, Other Ways To Get Help
- Free publications, Additional Information
- Fringe benefits, Fringe benefits.
- Fringe benefits, Tip income
-
- Dependent care benefits, Line 8—Wages, salaries, tips, etc.
- Employer-provided, benefits and adoption benefits, Line 8—Wages, salaries, tips, etc.
I
- Identifying number
-
- Employer identification number (EIN), Identifying Number
- IRS individual taxpayer identification number (ITIN), Identifying Number
- Social security number (SSN), Identifying Number
- Identity theft
-
- IRS Protection Specialized Unit, Secure Your Tax Records From Identity Theft
- Income effectively connected With a U.S. Trade or Business, Tax Computation, Tax Computation on Income Effectively Connected With a U.S. Trade or Business
- Income not effectively connected with a U.S. trade or business, Schedule NEC, Instructions for Schedule NEC, Tax on Income Not Effectively Connected With a U.S. Trade or Business
- Income not effectively connected with a U.S. trade or business., Income that is not effectively connected.
- Income tax withholding (federal) for 2013, Income Tax Withholding and Estimated Tax Payments for 2013
- Income that is not effectively connected, Line 21—Other income.
- Income to be reported, Income Effectively Connected With U.S. Trade or Business
- Income, fringe benefits, Fringe benefits.
- Income, Other types of, Other types of income.
-
- Household wages, Other types of income.
- Tip income, Other types of income.
- Income. Other taxable income, Line 21—Other income.
- Individual retirement arrangements (IRAs)
-
- Contributions to, Line 32—IRA deduction.
- IRA Deduction Worksheet—Line 32, IRA Deduction Worksheet—Line 32
- Nondeductible contributions to, IRA Deduction Worksheet—Line 32
- Individual retirement arrangements (IRAs) distributions
-
- 2011 Roth IRA conversions., Lines 16a and 16b—IRA distributions.
- Distributions from (lines 16a and 16b), Lines 16a and 16b—IRA distributions.
- Nondeductible contributions to, Lines 16a and 16b—IRA distributions.
- Rollovers, Lines 16a and 16b—IRA distributions.
- Roth IRAs, Lines 16a and 16b—IRA distributions.
- Installment payments, Calling the IRS
- Interest
-
- Late payment of tax, Late payment of tax.
- Penalties, Interest and Penalties
- Interest income, Line 9a—Taxable interest.
- Interest.
-
- Exceptions, Lines 2a Through 2c—Interest
- Itemized deductions, Line 38—Itemized deductions.
- Items to Note
-
- Form 1040NR-EZ., Items to Note
- Self-employment tax., Items to Note
- Social security or Medicare taxes withheld in error, Items to Note
- Special rules for former U.S. citizens and former U.S. long-term residents, Items to Note
N
- Name and Address
-
- Individuals., Name and Address
- Name change., Name change., Name change.
- Name, estates and trusts.
-
- Engaged in a trade or business in the United States., Estates and trusts.
- Not engaged in a trade or business., Estates and trusts.
- Net operating loss (NOL) deduction, Line 21—Other income.
- Nondividend distributions, Nondividend distributions.
- Noneffectively connected income
-
- Capital gain., Line 9—Capital Gain
- Capital gains and losses from sales or exchanges of property., Lines 16 Through 18—Capital Gains and Losses From Sales or Exchanges of Property
- Gambling winnings-Residents of Canada, Lines 10a Through 10c—Gambling Winnings-Residents of Canada
- Gambling winnings-Residents of countries other than Canada, Line 11—Gambling Winnings-Residents of Countries Other Than Canada
- Other income, Line 12—Other
- Railroad retirement benefits (Tier 1), Line 8—Social Security Benefits (and Tier 1 Railroad Retirement Benefits Treated as Social Security)
- Real property income and natural resources royalties., Line 6—Real Property Income and Natural Resources Royalties
- Social security benefits, Line 8—Social Security Benefits (and Tier 1 Railroad Retirement Benefits Treated as Social Security)
- Noneffectively connected income, categories of, Categories of Noneffectively Connected Income
- Nonresident aliens, defined
-
- Green card test, Resident Alien or Nonresident Alien
- Resident aliens, defined, Resident Alien or Nonresident Alien
O
- One-half of self-employment tax deduction., Line 27—Deductible part of self-employment tax.
- Other credits, Line 50—Other credits.
- Other credits, adoption credit, Line 50—Other credits.
- Other credits, alternative fuel vehicle refueling property, Line 50—Other credits.
- Other credits, alternative motor vehicle, Line 50—Other credits.
- Other credits, general business, Line 50—Other credits.
- Other credits, holders of tax credit bonds, Line 50—Other credits.
- Other credits, mortgage interest, Line 50—Other credits.
- Other credits, prior year minimum tax, Line 50—Other credits.
- Other credits, qualified electric vehicle credit, Line 50—Other credits.
- Other credits, qualified plug-in electric drive motor vehicle, Line 50—Other credits.
- Other gains or (losses), Line 15—Other gains or (losses).
- Other payments
-
- Form 2439, Line 67—Other payments.
- Form 8801 (line 27), Line 67—Other payments.
- Form 8839, Line 67—Other payments.
- Form 8885, Line 67—Other payments.
- Other taxes, Other Taxes
- Other Taxes. Use line 59 to report any taxes not reported elsewhere, Line 59—Other taxes.
- Other taxes; Archer MSA distributions additional tax, Line 59—Other taxes.
- Other taxes; COBRA premium assistance, recapture, Line 59—Other taxes.
- Other taxes; distribution of trusts (tax on accumulation), Line 59—Other taxes.
- Other taxes; gain from certain installment sales with a sales price over $150,000, interest on the deferred tax, Line 59—Other taxes.
- Other taxes; golden parachute payments 20% tax, Line 59—Other taxes.
- Other taxes; Health savings account additional tax because you did not remain an eligible individual during the testing period,
Line 59—Other taxes.
- Other taxes; Health savings account distributions (HSA) additional tax, Line 59—Other taxes.
- Other taxes; insider stock compensation from an expatriated corporation excise tax., Line 59—Other taxes.
- Other taxes; Look-back interest under section 167(g) or 460(b)., Line 59—Other taxes.
- Other taxes; negative amount on Form 8885, line 7, Line 59—Other taxes.
- Other taxes; on compensation you received from a nonqualified deferred compensation plan described in section 457A, Line 59—Other taxes.
- Other taxes; on income you received from a nonqualified deferred compensation plan that fails to meet the requirements of
section 409A., Line 59—Other taxes.
- Other taxes; recapture of a charitable contribution deduction relating to a fractional interest in tangible personal property.,
Line 59—Other taxes.
- Other taxes; Recapture of alternative fuel vehicle refueling property credit, Line 59—Other taxes.
- Other taxes; Recapture of alternative motor vehicle credit, Line 59—Other taxes.
- Other taxes; Recapture of credit for employer-provided childcare facilities, Line 59—Other taxes.
- Other taxes; Recapture of federal mortgage subsidy., Line 59—Other taxes.
- Other taxes; Recapture of indian employment credit, Line 59—Other taxes.
- Other taxes; Recapture of investment credit, Line 59—Other taxes.
- Other taxes; Recapture of low-income housing credit, Line 59—Other taxes.
- Other taxes; Recapture of new markets credit, Line 59—Other taxes.
- Other taxes; Recapture of qualified plug-in electric drive motor vehicle credit, Line 59—Other taxes.
- Other taxes; Recapture of qualified plug-in electric vehicle credit, Line 59—Other taxes.
- Other taxes; sale of certain residential lots and timeshares, interest on the tax due, Line 59—Other taxes.
- Other taxes; Section 72(m)(5) excess benefits tax, Line 59—Other taxes.
- Other taxes; Uncollected social security and Medicare or RRTA tax on tips or group-term life insurance., Line 59—Other taxes.
P
- Past due tax returns filing, Past Due Returns
- Pay By Check or Money Order, Pay by Check or Money Order
- Pay by Phone
-
- Credit or debit card.
-
- Credit or debit card's service providers., Pay by Phone
- Direct transfer from your bank account., Pay by Phone
- Payments
-
- Amount paid with request for extension to file, Payments
- Estimated tax, Payments
- Tax withholding, Payments
- Penalties
-
- Early withdrawal of savings, Line 30—Penalty on early withdrawal of savings.
- Penalty, Frivolous return.
- Pensions, Lines 17a and 17b—Pensions and annuities.
- Pensions and annuities
-
- 2010 in-plan Roth rollovers, 2010 in-plan Roth rollovers.
- 2010 Roth IRA rollovers, 2010 Roth IRA rollovers.
- Pensions and annuities.
-
- Age (or combined ages) at annuity starting date, Lines 17a and 17b—Pensions and annuities.
- Annuity starting date, Lines 17a and 17b—Pensions and annuities.
- Cost, Lines 17a and 17b—Pensions and annuities.
- Lump-sum distributions., Lines 17a and 17b—Pensions and annuities.
- Partially taxable pensions and annuities, Lines 17a and 17b—Pensions and annuities.
- Pension distributions effectively connected, Lines 17a and 17b—Pensions and annuities.
- Pensions and annuities fully taxable, Lines 17a and 17b—Pensions and annuities.
- Rollovers, Lines 17a and 17b—Pensions and annuities.
- Simplified method, Lines 17a and 17b—Pensions and annuities.
- Simplified Method Worksheet, Lines 17a and 17b—Pensions and annuities.
- Preparer, requirement to sign tax return, Sign Your Return
- Private delivery services, Private Delivery Services
- Protect yourself from suspicious emails or phishing schemes, Secure Your Tax Records From Identity Theft
- Public debt, gift to reduce the, How Do You Make a Gift to Reduce Debt Held By the Public?
R
- Real property income election, Income You Can Elect To Treat as Effectively Connected With a U.S. Trade or Business
- Records, how long to keep, How Long Should Records Be Kept?
- Refund
-
- Refund offset, Refund
- Refund applied to 2013 estimated tax, Line 72—Applied to your 2013 estimated tax.
- Refund deposit in a TreasuryDirect®, TreasuryDirect®.
- Refund deposited to an IRA, Roth IRA, or SEP-IRA, IRA.
- Refund directly deposited to more than one account
-
- Refund use to buy series I savings bonds., Form 8888.
- Refund information, Refund Information
- Refund mailed, Line 71e.
- Refund to buy series I savings bonds, Lines 71a through 71e—Amount refunded to you.
- Refunds. Simplified procedure for claiming certain refunds, Simplified Procedure for Claiming Certain Refunds
- Rental real estate, royalties, partnerships, trusts, etc., Line 18—Rental real estate, royalties, partnerships, trusts, etc.
- Reporting requirements-other, Other reporting requirements.
- Research Your Tax Questions Online, Other Ways To Get Help
- Residential energy credits
-
- Nonbusiness energy property credit, Line 49—Residential energy credits.
- Residential energy efficient property , Line 49—Residential energy credits.
- Retirement plan deduction, self-employed, Line 28—Self-employed SEP, SIMPLE, and qualified plans.
- Retirement savings contributions credit (saver's credit), Line 47—Retirement savings contributions credit (saver's credit).
- Rights of taxpayers, What Are Your Rights as a Taxpayer?
- Rounding off to whole dollars, Rounding Off to Whole Dollars
S
- Salaries and wages, Line 8—Wages, salaries, tips, etc.
- Sales or exchanges, capital assets, Line 14—Capital gain or (loss).
- Schedule A, itemized deductions, Instructions for Schedule A, Itemized Deductions
- Schedule D Tax Worksheet, Schedule D Tax Worksheet.
- Schedule NEC, Instructions for Schedule NEC, Tax on Income Not Effectively Connected With a U.S. Trade or Business
- Schedule OI, other information, Instructions for Schedule OI, Other Information
- Scholarship and fellowship grants, Line 31—Scholarship and fellowship grants excluded.
-
- Degree candidate, Line 12—Scholarship and fellowship grants.
- Nondegree candidate, Line 12—Scholarship and fellowship grants.
- Section 457(b) plans,, Line 8—Wages, salaries, tips, etc.
- Self-employed health insurance deduction, Line 29—Self-employed health insurance deduction.
- Self-employed SEP, SIMPLE, and qualified plans., Line 28—Self-employed SEP, SIMPLE, and qualified plans.
- Self-employment tax, Line 54—Self-employment tax.
- Send Your Written Tax Questions to the IRS, Other Ways To Get Help
- Services performed partly in and partly out the U.S.., Services performed partly within and partly without the United States.
- Signature, Signature
-
- Child's return, Sign Your Return
- State and local income taxes, deduction for, State and Local Income Taxes
- Student loan interest deduction
-
- Eligible student, Line 33—Student loan interest deduction.
- Qualified higher education expenses, Line 33—Student loan interest deduction.
- Qualified student loan, Line 33—Student loan interest deduction.
- Substantial presence test
-
- Closer connection exception for foreign students, Substantial Presence Test
- Closer connection to a foreign country, Substantial Presence Test
- Exempt individual, Substantial Presence Test
T
- Tax
-
- Tax from Form 4972, Line 42—Tax.
- Tax from Form 8814, Line 42—Tax.
- Tax computation for individuals., Individuals.
- Tax Computation on Income Effectively Connected With a U.S. Trade or Business, Tax Computation on Income Effectively Connected With a U.S. Trade or Business
- Tax Counseling for the Elderly (TCE), Free Tax Return Assistance
- Tax from schedule J, Schedule J (Form 1040).
- Tax help and questions
-
- Federal Relay Service, Tax help and questions.
- Tax preparation fees, Line 8–Tax Preparation Fees
- Tax return copy, How Do You Get a Copy of Your Tax Return?
- Tax Services in Other Languages, Other Ways To Get Help, Tax Services in Other Languages
- Tax table,
- Tax table or computation worksheet, Tax Table or Tax Computation Worksheet.
- Tax, qualified dividends and capital gain tax worksheet., Qualified Dividends and Capital Gain Tax Worksheet.
- Tax-exempt interest, Line 9b—Tax-exempt interest.
- Taxable refunds, credits, or offsets of state and local income taxes, Line 11—Taxable refunds, credits, or offsets of state and local income taxes.
- Taxpayer Assistance, Other Ways To Get Help
- Telephone assistance
-
- Federal tax information, Calling the IRS
- Telephone services
-
- Hearing Impaired TTY/TDD, TeleTax information - 24 hour tax information.
- National Taxpayer Advocate helpline, TeleTax information - 24 hour tax information.
- Tax forms and publications, TeleTax information - 24 hour tax information.
- Tax help and questions, TeleTax information - 24 hour tax information.
- TeleTax information - 24 hour tax information, TeleTax information - 24 hour tax information.
- Third party designee, Third Party Designee
- Tier 1 RRTA tax withheld, Line 65—Excess social security and tier 1 RRTA tax withheld.
- Tip income, Income Effectively Connected With U.S. Trade or Business
- Transportation tax, Line 57—Transportation tax.
- Treaty-exempt income, Line 22—Treaty-exempt income.
- Treaty-exempt income, report, Item L
- Trusts, Filing for an estate or trust.
- Trusts, exemption deduction for, Trusts.
W
- W-2, Line 8—Wages, salaries, tips, etc.
- Wages from Form 8919, Line 8—Wages, salaries, tips, etc.
- We welcome comments on forms, We Welcome Comments on Forms
- What if you cannot pay?, Calling the IRS
- What's New
-
- , What's New
- Designated Roth accounts, What's New
- Expired tax benefits, What's New
- Future developments, What's New
- Roth IRAs, What's New
- Schedule 8812, What's New
- Standard mileage rates, What's New
- Tax benefits extended, What's New
- When to file
-
- Estates and trusts., When To File
- Individuals., When To File
- Where to file
-
- Estates and Trusts, Where To File
- Individuals, Where To File
- Withholding of tax at the source
-
- Exceptions, Withholding of tax at the source.
- Write-in adjustments related to your effectively connected income
-
- Archer MSA deduction, Line 35.
- Attorney fees and court costs for actions involving certain unlawful discrimination claims, Line 35.
- Attorney fees and court costs in connection with an award from the IRS, Line 35.
- Contributions by certain chaplains to section 403(b) plans, Line 35.
- Contributions to section 501(c)(18)(D) pension plans, Line 35.
- Qualified performing artist expenses, Line 35.
- Reforestation amortization and expenses, Line 35.
- Repayment of supplemental unemployment benefits under the Trade Act of 1974, Line 35.
