Index

Symbols

$10,000 minimum relief
Tax forgiveness, Minimum Amount of Relief

A

Amended returns, Which Form To Use
Disability payments, When nontaxable payments are reported as taxable.
Tax forgiveness, Return required and already filed., Return not required but already filed.
Anthrax attacks
Years eligible for tax forgiveness, September 11 attacks and anthrax attacks.
Assistance, How To Get Tax Help
(see also Tax help)
Hours, Questions about Publication 3920.
Phone number, Questions about Publication 3920.
Topics not covered in this publication, Other tax questions.

B

Bureau of Justice Assistance, Bureau of Justice Assistance payments.

C

Comments and suggestions, Comments and suggestions.

D

Death benefits, Death Benefits
Public safety officers
Bureau of Justice Assistance, Bureau of Justice Assistance payments.
Government plan annuity, Government plan annuity.
Survivors of, Payments to Survivors of Public Safety Officers
Decedents (see Tax forgiveness)
Disability payments, Disability Payments
Examples, Disability Payments
Nontaxable payments reported as taxable, When nontaxable payments are reported as taxable.
Which form to use, When nontaxable payments are reported as taxable.
Payments not covered, Disability Payments
SSDI, Disability Payments, When taxes are incorrectly withheld.
Taxes incorrectly withheld, When taxes are incorrectly withheld.
Which form to use
Form 1040, When nontaxable payments are reported as taxable.
Form 1040NR, When nontaxable payments are reported as taxable.
Nonresident alien, When nontaxable payments are reported as taxable.

E

Estate tax reduction, Estate Tax Reduction
Form 706
When to file, Which estates must file a return.
Where to file, Where to file.
Who must file, Which estates must file a return.
September 11th Victim Compensation Fund of 2001, Recovery from the September 11th Victim Compensation Fund.
Examples
Disability payments, Disability Payments
Tax forgiveness
Minimum amount of relief, Minimum Amount of Relief
Refund of taxes paid, Refund of Taxes Paid
September 11 attacks, Years Eligible for Tax Forgiveness

F

Filing deadline
Tax forgiveness
Credit for taxes paid, Period for filing a claim for credit or refund.
Refund of taxes paid, Period for filing a claim for credit or refund.
Forgiveness, Tax (see Tax forgiveness)
Form 1040
Disability payments, When nontaxable payments are reported as taxable.
Tax forgiveness, Which Form To Use
Form 1040NR
Disability payments, When nontaxable payments are reported as taxable.
Tax forgiveness, Which Form To Use
Form 1040X
Disability payments, When nontaxable payments are reported as taxable.
Example, Disability Payments
Tax forgiveness, Period for filing a claim for credit or refund. , Which Form To Use
Form 1041
Income received after death, Income received after date of death.
Tax forgiveness, Period for filing a claim for credit or refund.
Form 706, Which estates must file a return., Where to file.
Free tax services, Free help with your tax return.

G

Government plan annuity, Government plan annuity.

I

Income received after death
Tax forgiveness, Income received after date of death.
Instructions
Worksheet B, Instructions for Worksheet B
Worksheet C, Instructions for lines 2–9 of Worksheet C.
Worksheet D, Alternative computation.

O

Oklahoma City attack
Years eligible for tax forgiveness, Oklahoma City attack.
Ordering
Forms, Ordering forms and publications.
Publications, Ordering forms and publications.
Ordering a filed tax return, Need a copy of a previously filed return?

P

Private delivery services, Private delivery services.
Public safety officers
Survivors of, Payments to Survivors of Public Safety Officers
Publications (see Tax help)

S

September 11 attacks
Years eligible for tax forgiveness, September 11 attacks and anthrax attacks.
September 11th Victim Compensation Fund of 2001
Payments to survivors, September 11th Victim Compensation Fund of 2001
Reduction of estate tax, Recovery from the September 11th Victim Compensation Fund.
Single filing status
Figuring tax forgiveness, Amount of Tax Forgiven, Worksheet A. Figuring the Tax To Be Forgiven, Worksheet A. Figuring the Tax To Be Forgiven
Structured settlement factoring transactions, Structured Settlement Factoring Transactions
Survivors
Of the attacks (see Survivors, Payments to)
Of victims of the attacks (see Survivors, Payments to)
Survivors, Payments to, Payments to Survivors
Death benefits, Death Benefits
Disability payments (see Disability payments)
Public safety officers, Payments to Survivors of Public Safety Officers
Qualified disaster relief payments, Qualified Disaster Relief Payments
September 11th Victim Compensation Fund of 2001, September 11th Victim Compensation Fund of 2001

T

Table 1: Total tax line, Table 1. Total Tax Line on Decedent's Return
Tax forgiveness, Tax Forgiveness for People Who Died
$10,000 minimum relief, Minimum Amount of Relief, Worksheet C. Amount Treated as Tax Payment for Decedent's Last Tax Year, Instructions for lines 2–9 of Worksheet C., Worksheet D. Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C), Alternative computation. , Illustrated Worksheets B and C, Worksheet C Illustrated. Amount Treated as Tax Payment for Decedent's Last Tax Year, Worksheet C. Amount Treated as Tax Payment for Decedent's Last Tax Year
Worksheet A, Minimum Amount of Relief
Worksheet B, Minimum Amount of Relief
Worksheet C, Minimum Amount of Relief, Worksheet C. Amount Treated as Tax Payment for Decedent's Last Tax Year, Instructions for lines 2–9 of Worksheet C., Illustrated Worksheets B and C, Worksheet C Illustrated. Amount Treated as Tax Payment for Decedent's Last Tax Year, Worksheet C. Amount Treated as Tax Payment for Decedent's Last Tax Year
Worksheet D, Worksheet D. Alternative Computation of Tax on Exempt Income (Line 9 of Worksheet C), Alternative computation.
Credit for taxes paid, Period for filing a claim for credit or refund.
Deadline for filing, Period for filing a claim for credit or refund.
Examples
September 11 attacks, Years Eligible for Tax Forgiveness
Figuring the amount, Amount of Tax Forgiven, Minimum Amount of Relief
Both spouses died, Both spouses died.
Community property states, Residents of community property states.
Head of household, Amount of Tax Forgiven, Worksheet A. Figuring the Tax To Be Forgiven, Worksheet A. Figuring the Tax To Be Forgiven
Income received after death, Income received after date of death.
Joint returns, Amount of Tax Forgiven, Illustrated Worksheets B and C, Worksheet B Illustrated. Figuring the Tax To Be Forgiven, Worksheet B. Figuring the Tax To Be Forgiven
Married filing separately, Amount of Tax Forgiven, Worksheet A. Figuring the Tax To Be Forgiven, Worksheet A. Figuring the Tax To Be Forgiven
Minimum amount of relief, Minimum Amount of Relief
Qualifying widow(er), Amount of Tax Forgiven, Worksheet A. Figuring the Tax To Be Forgiven, Worksheet A. Figuring the Tax To Be Forgiven
Single filing status, Amount of Tax Forgiven, Worksheet A. Figuring the Tax To Be Forgiven, Worksheet A. Figuring the Tax To Be Forgiven
Tax not eligible for forgiveness, Nonqualifying income.
Worksheet A, Amount of Tax Forgiven, Worksheet A. Figuring the Tax To Be Forgiven, Table 1. Total Tax Line on Decedent's Return, Worksheet A. Figuring the Tax To Be Forgiven
Worksheet B, Amount of Tax Forgiven, Table 1. Total Tax Line on Decedent's Return, Instructions for Worksheet B, Illustrated Worksheets B and C, Worksheet B Illustrated. Figuring the Tax To Be Forgiven, Worksheet B. Figuring the Tax To Be Forgiven
Filling out the tax return, How to complete the returns.
How to claim, How To Claim Tax Forgiveness, How to complete the returns.
Form 1310, When required, Form 1310.
Necessary documents, Necessary Documents
Ordering a filed tax return, Need a copy of a previously filed return?
Private delivery services, Using, Private delivery services.
Proof of death, What qualifies as, Proof of death.
Taxpayer identification number (TIN) requirement, Taxpayer identification number.
Where to file, Where To File
Nonresident alien, Return required but not yet filed., Return not required and not filed.
Taxpayer identification number (TIN) requirement, Taxpayer identification number.
Which form to use, Which Form To Use, Return required but not yet filed., Return not required and not filed.
Refund of taxes paid, Period for filing a claim for credit or refund. , Refund of Taxes Paid
Examples, Refund of Taxes Paid
Tax not eligible for forgiveness, Nonqualifying income.
Which form to use
Amended returns, Which Form To Use, Return required and already filed., Return not required but already filed.
Form 1040, Which Form To Use, Return required but not yet filed., Return not required and not filed.
Form 1040NR, Which Form To Use, Return required but not yet filed., Return not required and not filed.
Form 1040X, Which Form To Use, Return required and already filed., Return not required but already filed.
Form 1041, Income received after date of death.
Nonresident alien, Return required but not yet filed., Return not required and not filed.
Years eligible, Years Eligible for Tax Forgiveness
Anthrax attacks, September 11 attacks and anthrax attacks.
Oklahoma City attack, Oklahoma City attack.
September 11 attacks, September 11 attacks and anthrax attacks.
Tax help, How To Get Tax Help
Tax return
Ordering a filed return, Need a copy of a previously filed return?

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