Index

Symbols

1231 property sale, Sale of property interest.
401(k) plans, Elective Deferrals
Excess contributions, Excess Contributions
403(b) plans, Elective Deferrals
Limit for, Limit for tax-sheltered annuities.
457 plans, Elective Deferrals
Limit for deferrals under, Limit for deferrals under section 457 plans.
501(c)(18)(D) plans, Elective Deferrals
Contributions, Section 501(c)(18)(D) contributions.
501(c)(3) organizations, Student loans.
529 program, Qualified tuition program (QTP).
83(b) election, How to make the choice.

A

Academic health centers
Meals and lodging when teaching and research organization, Academic health center.
Accelerated death benefits, Accelerated Death Benefits
Accident insurance, Accident or Health Plan
Accidental death benefits, Accidental death benefits.
Accrual method taxpayers, Prepaid income.
Accrued leave payment
At time of retirement or resignation, Accrued leave payment.
Disability retirement, Accrued leave payment.
Activity not for profit, Activity not for profit.
Adoption
Employer assistance, Adoption Assistance
Advance commissions, Miscellaneous Compensation
Aircraft, Flights on employer-provided aircraft.
Airlines
No-additional-cost services, No-Additional-Cost Services
Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft.
Alaska Permanent Fund dividend, Alaska Permanent Fund dividend.
Alien status, waiver of, Waiver of alien status.
Aliens
Nonresident, Nonresident aliens.
Alimony, Alimony.
Alternative minimum tax (AMT)
Recoveries, refiguring of, Subject to alternative minimum tax.
Stock options, Alternative minimum tax (AMT).
Annuities
Charitable gift, Charitable gift annuities.
Railroad retirement, Railroad retirement annuities.
Tax-sheltered, Limit for tax-sheltered annuities.
Archer MSAs, Archer MSA contributions., Medical savings accounts (Archer MSAs and Medicare Advantage MSAs).
Armed forces, Military
Combat zone bonus, Veterans' benefits.
Disability, Disability.
Disability pensions, Military and Government Disability Pensions
Health professions scholarship, Tuition Reduction
Military action as cause of disability injuries, Terrorist attack or military action.
Qualified reservist distribution, Qualified reservist distribution (QRD).
Rehabilitative program payments, Veterans' benefits.
Retirement pay, Military retirement pay.
Veterans benefits, Veterans' benefits.
Assistance (see Tax help)
Athletic facilities, employer-provided, Athletic Facilities
Automobile (see Vehicle, employer-provided)
Awards (see Damages from lawsuits)

B

Babysitting, Babysitting.
Back pay, award for, Back pay awards.
Backup withholding
Barter exchange transactions, Backup withholding.
Bankruptcy
Canceled debt not deemed to be income, Excluded debt.
Barter income, Bartering
Below-market loans, Below-market loans.
Bequest for services, Bequest for services.
Bicycle, Transportation
Fringe benefit, Qualified bicycle commuting.
Black lung benefit payments, Black lung benefit payments.
Bonuses, Bonuses and awards., Employee awards or bonuses.
Breach of contract
Damages as income, Court awards and damages.
Bribes, Bribes.
Business expenses
Reimbursements, Allowances and reimbursements.
Business income, Business and Investment Income, More information.

C

Cafeteria plans, Cafeteria plans.
Campaign contributions, Campaign contributions.
Campus lodging, Qualified campus lodging., Moving Expense Reimbursements
Cancellation of debt, Canceled Debts
Cancellation of sales contracts, Canceled sales contract.
Capital gains
Recoveries, Capital gains., Capital gains.
Capital gains or losses
Employee stock option plans (ESOPs), Option granted at a discount.
Incentive stock options (ISOs), Incentive stock options (ISOs).
Sale of personal property, Sale of personal items.
Car (see Vehicle, employer-provided)
Car pools, Car pools.
Cash or deferred arrangements (CODAs), Elective Deferrals
Cash rebates, Cash rebates.
Casualty insurance
Reimbursements from, Casualty insurance and other reimbursements.
Catch-up contributions, Catch-up contributions., Catch-up contributions.
Charitable gift annuities, Charitable gift annuities.
Child and Adult Care Food Program
Payments to daycare providers, Food program payments to daycare providers.
Child support payments, Child support payments.
Childcare providers, Childcare providers., Food program payments to daycare providers.
Chronic illness, Chronically ill individual.
Accelerated death benefits paid to, Exclusion for chronic illness.
Citizens outside U.S.
Exclusion of foreign income, Reminders
Civil Rights Act of 1964, Title VII
Back pay and damages for emotional distress under, Court awards and damages.
Clergy, Clergy
Coal, Coal and iron ore.
Colleges and universities
Faculty lodging, Faculty lodging.
Scholarships and fellowships, Scholarships and fellowships.
Commissions
Advance, Miscellaneous Compensation
Commuter highway vehicles, Transportation
Compensation
Employee, Employee Compensation
Miscellaneous, Miscellaneous Compensation
Unemployment, Unemployment compensation.
Workers', Workers' Compensation
Compensatory damages, Other compensation., Court awards and damages.
Constructive receipt of income, Constructively received income.
Copyrights
Infringement damages, Court awards and damages.
Royalties, Copyrights and patents.
Corporate directors, Corporate director.
Cost-of-living allowances, Government cost-of-living allowances.
Court awards, Court awards and damages.
(see also Damages from lawsuits)
Credit card Insurance, Credit card insurance.
Credits
Recoveries, refiguring of unused credits, Unused tax credits., Unused tax credits.
Currency transactions, foreign, Foreign currency transactions.

D

Damages from lawsuits, Court awards and damages.
Back pay awards, Back pay awards.
Breach of contract, Court awards and damages.
Compensatory damages, Other compensation., Court awards and damages.
Emotional distress under Title VII, Civil Rights Act of 1964, Court awards and damages.
Punitive damages, Court awards and damages.
Daycare providers, Childcare providers.
(see also Childcare providers)
Food program payments to, Food program payments to daycare providers.
De minimis benefits, De Minimis (Minimal) Benefits, Meals and Lodging
Death benefits, Proceeds not received in installments.
(see also Life insurance)
Accelerated, Accelerated Death Benefits
Debts
Canceled, Canceled Debts
Excluded debt, Excluded debt.
Nonrecourse debts, Mortgage relief upon sale or other disposition.
Recourse, Mortgage relief upon sale or other disposition.
Stockholder's, Stockholder debt.
Deduction
Costs of discrimination suits, Deduction for costs involved in unlawful discrimination suits.
Deferred compensation
Nonqualified plans, Nonqualified deferred compensation plans., Nonqualified deferred compensation plans of nonqualified entities.
Dependent care benefits, Dependent Care Benefits
Depletion allowance, Depletion.
Differential wage payments, Differential wage payments.
Armed forces, Differential wage payments.
Directors' fees, Corporate director.
Disability
Military, Disability.
Pensions, Disability Pensions
Workers' compensation, Disability pension.
Person with, Persons with disabilities.
Unemployment compensation, paid as substitute for, Types of unemployment compensation.
Disaster relief
Disaster mitigation payments, Disaster mitigation payments.
Disaster Relief and Emergency Assistance Act
Grants, Disaster relief grants.
Unemployment benefits, Unemployment Benefits
Mitigation payments, Reminders
Payments, Disaster relief payments.
Discounts
Employee discounts, Employee Discounts
Employee stock purchase plans, Option granted at a discount.
Mortgage loan for early payment, Discounted mortgage loan.
Dividends
Restricted stock, Dividends received on restricted stock.
Divorced taxpayers
Stock options exercised incident to divorce, Tax form.
Down payment assistance, Down payment assistance.

E

Educational assistance
Employer-provided, Educational Assistance
Scholarships and fellowships, Scholarships and fellowships.
Educational institutions
Faculty lodging, Faculty lodging.
Elderly persons
Nutrition Program for the Elderly, Nutrition Program for the Elderly.
Tax Counseling for the Elderly, Volunteer tax counseling.
Election precinct officials, Election precinct official.
Elective deferrals, Elective Deferrals
Catch-up contributions, Catch-up contributions., Catch-up contributions.
Excess annual additions, Excess Annual Additions
Excess contributions, Excess Contributions
Excess deferrals, Excess deferrals.
Increased limit for last 3 years prior to retirement age, Increased limit.
Limit on, Elective Deferrals
Reporting by employer, Reporting by employer.
Emergency Homeowners' Loan Program, Hardest Hit Fund and Emergency Homeowners' Loan Program.
Emotional distress damages, Emotional distress.
Employee achievement awards, Employee achievement award.
Employee awards or bonuses, Employee awards or bonuses.
Employee compensation, Employee Compensation, Inherited property not substantially vested.
Fringe benefits, Fringe Benefits, Special valuation rules.
Restricted property, Restricted Property, Inherited property not substantially vested.
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.
Employer, foreign, Foreign Employer
Employer-owned life insurance, Employer-owned life insurance contract.
Employer-provided
Educational assistance, Educational Assistance
Vehicles, Employer-provided vehicles.
Employment
Abroad, Employment abroad.
Agency fees, Employment agency fees.
Contracts
Severance pay for cancellation of, Severance pay.
Endowment proceeds, Endowment Contract Proceeds
Energy
Assistance, Payments to reduce cost of winter energy.
Conservation
Subsidies, Energy conservation subsidies.
Utility rebates, Utility rebates.
Estate income, Estate and trust income.
Estimated tax
Unemployment compensation, Tax withholding.
Excess
Annual additions, Excess Annual Additions
Contributions, Excess Contributions
Deferrals, Excess deferrals.
Expected inheritance, Expected inheritance.
Expenses paid by another, Expenses paid by another.
Exxon Valdez settlement, Exxon Valdez settlement income.
Eligible retirement plan, Contributions to eligible retirement plan.
Income averaging, Income averaging.
Legal expenses, Legal expenses.
Reporting requirement-statement, Statement.

F

Faculty lodging, Faculty lodging.
Fair market value (FMV), Fair market value.
Stock options, Grant of option.
Farming
Qualified farm debt, cancellation of, Excluded debt.
Federal employees
Accrued leave payment, Accrued leave payment.
Cost-of-living allowances, Government cost-of-living allowances.
Disability pensions, Military and Government Disability Pensions
Thrift Savings Plan for, Elective Deferrals
Federal Employees
Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA).
Federal income tax
Refunds, Federal income tax refund.
Fees for services, Fees for services.
Financial counseling fees, Financial Counseling Fees
Fellowships, Scholarships and fellowships.
FICA withholding
Foreign employers, U.S. citizens working for in U.S., Social security and Medicare taxes.
Paid by employer, Social security and Medicare taxes paid by employer.
Fiduciaries
Fees for services, Fees for services., Personal representatives.
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.
No-additional-cost services, No-Additional-Cost Services
Food benefits
Daycare providers, food program payments to, Food program payments to daycare providers.
Nutrition Program for the Elderly, Nutrition Program for the Elderly.
Foreign
Currency transactions, Foreign currency transactions.
Employment, Foreign Employer
Governments, employees of, Employees of international organizations or foreign governments.
Income, Reminders
Service, Service-connected disability.
Form 1040
Excess contributions to elective deferrals, Excess Contributions
Recoveries, Where to report.
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.
Form 1040, Schedule A
Outplacement services, deduction for, Outplacement services.
Repayment of commissions paid in advance, Advance commissions and other earnings.
Form 1040, Schedule C
Bartering, Bartering
Childcare providers to use, Childcare providers.
Personal property rental, reporting income from, Reporting business income and expenses.
Royalties, Royalties
Form 1040, Schedule C-EZ
Bartering, Bartering
Childcare Providers to use, Childcare providers.
Personal property rental, reporting income from, Reporting business income and expenses.
Royalties, Royalties
Form 1040, Schedule D
Stock options, Sale of the stock.
Stock options reported on, Statutory Stock Options
Form 1040, Schedule E
Partner's return, Partner's return.
Royalties, Royalties
Form 1040A
Recoveries, Where to report.
Unemployment compensation, Unemployment Benefits
Wages from Form W-2, Employee Compensation
Form 1040EZ
Recoveries, Where to report.
Unemployment compensation, Unemployment Benefits
Wages from Form W-2, Employee Compensation
Form 1041
Estates and trusts, Estate and trust income.
Form 1041, Schedule K-1
Beneficiary's share of income, deductions, credits, etc., Estate and trust income.
Form 1065
Partnership return, Partnership return.
Form 1065, Schedule K-1
Partner's share of income, Schedule K-1 (Form 1065)., Partnership Income
Form 1098
Mortgage interest statement, Mortgage interest refund.
Form 1099-B
Barter exchange transactions, Form 1099-B from barter exchange., Backup withholding.
Form 1099-C
Cancellation of debt, Form 1099-C.
Form 1099-DIV
Restricted stock dividends, Stock you chose to include in your income.
Form 1099-G
State tax refunds, State tax refund.
Unemployment compensation, Unemployment Benefits
Form 1099-MISC
Services totaling $600 or more, Fees for services.
Stock options exercised incident to divorce, Tax form.
Form 1099-R
Charitable gift annuities, Charitable gift annuities.
Excess annual additions, Excess Annual Additions
Excess deferral amounts, Excess distributed to you.
Surrender of life insurance policy for cash, Surrender of policy for cash.
Form 1120-POL
Political organizations, Campaign contributions.
Form 1120S
S corporation return, S corporation return.
Form 1120S, Schedule K-1
Shareholder's share of income, credits, deductions, etc., Schedule K-1 (Form 1120S).
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).
Form 8839
Adoption assistance, Adoption Assistance
Form 8853
Accelerated death benefits, Form 8853.
Archer MSAs and long-term care insurance contracts, Archer MSA contributions.
Form 8919
Uncollected social security and Medicare tax on wages, Employee Compensation
Form RRB-1099
Railroad retirement board payments, Form RRB-1099.
Form SSA-1099
Social security benefit statement, Form SSA-1099.
Form W-2
501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions.
Accrued leave payment at time of retirement or resignation, Accrued leave payment.
Back pay awards, Back pay awards.
Bonuses or awards, Bonuses and awards.
Elective deferrals, reporting by employer, Reporting by employer.
Failure to receive from employer, Employee Compensation
Fringe benefits reported on, Form W-2.
Stock options from employers, Tax form.
Wage and tax statement, Employee Compensation
Form W-2G
Gambling winnings, Form W-2G.
Form W-4V
Unemployment compensation, voluntary withholding request, Tax withholding.
Form W-9
Request for taxpayer identification number, Backup withholding.
Foster care, Foster care providers.
Foster Grandparent Program, National Senior Service Corps programs.
Found property, Found property.
Free tax services, Free help with your tax return.
Fringe benefits, Fringe Benefits, Special valuation rules.
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.
Financial counseling fees, Financial Counseling Fees
Holiday gifts, Holiday gifts.
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.
Tuition reduction, Tuition Reduction
Valuation of, Valuation of Fringe Benefits, Special valuation rules.
Vehicle, Employer-provided vehicles.
Working condition benefits, Working Condition Benefits
Frozen deposits
Interest on, Interest on frozen deposits.

G

Gambling winnings and losses, Gambling winnings.
Gas
Royalties from, Oil, gas, and minerals.
Gifts, Gifts and inheritances.
Holiday gifts from employer, Holiday gifts.
Government employees (see Federal employees; State employees)
Grantor trusts, Grantor trust.
Group-term life insurance
Worksheets, Figuring the taxable cost., Worksheet 1. Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated
Gulf oil spill, Reminders, Gulf oil spill.

H

HAMP
Home affordable modification program
Pay-for-performance success payments, Home Affordable Modification Program (HAMP).
Hardest Hit Fund Program, Hardest Hit Fund and Emergency Homeowners' Loan Program.
Health
Flexible spending arrangement, Health flexible spending arrangement (health FSA).
Insurance, Accident or Health Plan
Reimbursement arrangement, Health reimbursement arrangement (HRA).
Savings account, Health savings accounts (HSA).
Help (see Tax help)
Highly compensated employees
Excess contributions to elective deferrals, Excess Contributions
Historic preservation grants, Historic preservation grants.
Hobby losses, Hobby losses.
Holding period requirement, Holding period requirement.
Holiday gifts, Holiday gifts.
Holocaust victims restitution, Holocaust victims restitution.
Home, sale of, Sale of home.
Host or hostess, Host or Hostess
Hotels
No-additional-cost services, No-Additional-Cost Services
Housing (see Lodging)

I

Illegal activities, Illegal activities.
Incentive stock options (ISOs), Statutory Stock Options, Incentive stock options (ISOs).
Income
Assigned, Assignment of income.
Business and investment, Business and Investment Income, More information.
Constructive receipt of, Constructively received income.
Estate and trust, Estate and trust income.
Foreign employers, Foreign Employer
Illegal, Illegal activities.
Miscellaneous, Miscellaneous Income
Other, Other Income
Partnership, Partnership Income
Prepaid, Prepaid income.
S corporation, S Corporation Income
Indian fishing rights, Indian fishing rights.
Indian money account, Indian money account litigation settlement.
Individual retirement arrangements (IRAs)
Deduction, Benefits may affect your IRA deduction.
Inherited IRA, Inherited pension or IRA.
Inheritance, Gifts and inheritances.
IRA, Inherited pension or IRA.
Property not substantially vested, Inherited property not substantially vested.
Injury benefits, Sickness and Injury Benefits, Reimbursement for medical care.
Insurance
Credit card, Credit card insurance.
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.
Frozen deposits, Interest on frozen deposits.
Mortgage refunds, Mortgage interest refund.
Option on insurance, Interest option on insurance.
Recovery amounts, Interest on recovery.
Savings bond, Interest on qualified savings bonds.
State and local government obligations, Interest on state and local government obligations.
Interference with business operations
Damages as income, Court awards and damages.
International organizations, employees of, Foreign Employer
Interview expenses, Job interview expenses.
Investment counseling fees, Financial Counseling Fees
(see also Retirement planning services)
Investment income, Business and Investment Income, More information.
IRAs (see Individual retirement arrangements (IRAs))
Iron ore, Coal and iron ore.
Itemized deductions
Limited, Itemized deductions limited.
Recoveries, Recoveries, Itemized Deduction Recoveries

J

Job interview expenses, Job interview expenses.
Joint returns
Social security benefits or railroad retirement payments, Joint return.
Joint state/local tax return
Recoveries, Joint state or local income tax return.
Jury duty pay, Jury duty.

K

Kickbacks, Kickbacks.

L

Labor unions
Convention expenses, reimbursed, Reimbursed union convention expenses.
Dues, Union benefits and dues.
Strike and lockout benefits, Strike and lockout benefits.
Unemployment benefits paid from, Payments by a union.
Last day of tax year, income received on, Constructively received income.
Leave (see Accrued leave payment)
Length-of-service awards, Employee achievement award.
Life insurance
Employer-owned, Employer-owned life insurance contract.
Proceeds, Life Insurance Proceeds
Surrender of policy for cash, Surrender of policy for cash.
Loans, Discounted mortgage loan.
(see also Mortgage)
Below-market, Below-market loans.
Student, Student loans.
Lockout benefits, Strike and lockout benefits.
Lodging
Campus lodging, Qualified campus lodging., Moving Expense Reimbursements
Clergy, Housing
Employer-paid or reimbursed, Meals and Lodging
Faculty lodging, Faculty lodging.
Replacement housing payments, Replacement housing payments.
Long-term care insurance, Long-term care coverage., Long-Term Care Insurance Contracts
Lotteries and raffles, Lotteries and raffles.
Lump-sum distributions
Survivor benefits, Lump-sum payments.

M

Manufacturer incentive payments, Manufacturer incentive payments.
Meals
Employer-paid or reimbursed, Meals and Lodging
Nutrition Program for the Elderly, Nutrition Program for the Elderly.
Medical
Care reimbursements, Reimbursement for medical care.
Savings accounts, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs).
Medicare
Advantage MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs).
Benefits, Medicare.
Tax paid by employer, Social security and Medicare taxes paid by employer.
Medicare tax (see Social security and Medicare taxes)
Military (see Armed forces)
Minerals
Royalties from, Oil, gas, and minerals.
Miscellaneous
Compensation, Miscellaneous Compensation
Income, Miscellaneous Income
Missing children, photographs of, Reminders
Mortgage
Assistance payment (under sec. 235 of National Housing Act), Mortgage assistance payments under section 235 of the National Housing Act.
Discounted loan, Discounted mortgage loan.
Interest refund, Mortgage interest refund.
Qualified principal residence indebtedness, Qualified principal residence indebtedness (QPRI).
Relief, Mortgage relief upon sale or other disposition.
Motor vehicle, employer-provided, Employer-provided vehicles.
Moving expenses
Reimbursements, Allowances and reimbursements., Moving expense reimbursements.
MSAs (Medical savings accounts), Medical savings accounts (Archer MSAs and Medicare Advantage MSAs).

N

National Health Service Corps Scholarship Program, Tuition Reduction
National Oceanic and Atmospheric Administration, Service-connected disability.
National Senior Service Corps, National Senior Service Corps programs.
No-additional-cost services, No-Additional-Cost Services
No-fault car insurance
Disability benefits under, Other compensation.
Nobel prize, Pulitzer, Nobel, and similar prizes.
Nonrecourse debt, Mortgage relief upon sale or other disposition.
Nonstatutory stock options, Nonstatutory Stock Options
Nontaxable income, Introduction
Not-for-profit activities, Activity not for profit.
Notary fees, Notary public.
Notes received for services, Note received for services.
Nutrition Program for the Elderly, Nutrition Program for the Elderly.

O

Oil
Royalties from, Oil, gas, and minerals.
Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI).
Options, stock, Stock Options, Statutory Stock Options
Outplacement services, Outplacement services.
Overseas work, Reminders

P

Parking fees
Employer-paid or reimbursed, Transportation, Qualified parking.
Partner and partnership income, Partnership Income
Patents
Infringement damages, Court awards and damages.
Royalties, Copyrights and patents.
Peace Corps, Peace Corps.
Pensions
Clergy, Pension.
Disability pensions, Disability Pensions
Inherited pensions, Inherited pension or IRA.
Military, Military retirement pay.
Personal property
Rental income and expense, Rents From Personal Property
Sale of, Sale of personal items.
Personal representatives (see Fiduciaries)
Prepaid income, Prepaid income.
Price reduced after purchase, Price reduced after purchase.
Prizes and awards, Bonuses and awards., Prizes and awards.
Achievement awards, Employee achievement award.
Employee awards or bonuses, Employee awards or bonuses.
Length-of-service awards, Employee achievement award.
Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes.
Safety achievement, Employee achievement award.
Scholarship prizes, Prizes.
Profit-sharing plan, Retirement and profit-sharing plans.
Public assistance benefits, Welfare and Other Public Assistance Benefits
Public Health Service, Service-connected disability.
Public safety officers killed in line of duty, Public safety officer killed in the line of duty.
Public transportation passes, employer-provided, Transportation, Transit pass.
Publications (see Tax help)
Pulitzer prize, Pulitzer, Nobel, and similar prizes.
Punitive damages, Court awards and damages.

Q

Qualified joint venture, Reminders
Qualified tuition program (QTP), Qualified tuition program (QTP).

R

Raffles, Lotteries and raffles.
Railroad
Retirement annuities, Railroad retirement annuities.
Retirement benefits, Social security and equivalent railroad retirement benefits.
Sick pay, Railroad sick pay.
Unemployment compensation benefits, Types of unemployment compensation.
Real estate
Qualified real property business debt, cancellation of, Excluded debt.
Rebates
Cash, Cash rebates.
Utility, Utility rebates.
Recovery of amounts previously deducted, Recoveries, Standard deduction for earlier years.
Itemized deductions, Recoveries, Itemized Deduction Recoveries
Non-itemized deductions, Non-Itemized Deduction Recoveries
Unused tax credits, refiguring of, Unused tax credits., Unused tax credits.
Refunds
Federal income tax, Federal income tax refund.
Mortgage interest, Mortgage interest refund.
State tax, State tax refund.
Rehabilitative program payments, Veterans' benefits.
Reimbursements
Business expenses, Allowances and reimbursements.
Casualty losses, Casualty insurance and other reimbursements.
Meals and lodging, Meals and Lodging
Medical expenses, Reimbursement for medical care.
Moving expenses, Allowances and reimbursements., Moving expense reimbursements.
Related party transactions
Stock option transfer, Transfer in non-arm's-length transaction.
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.
Repayments, Repayments, Year of deduction (or credit).
Repossession, Canceled sales contract.
Restricted property, Restricted Property, Inherited property not substantially vested.
Retired Senior Volunteer Program (RSVP), National Senior Service Corps programs.
Retirement
Settlement, Reminders
Retirement planning services, Financial Counseling Fees, Retirement Planning Services
Retirement plans, Military retirement pay.
(see also Pensions)
Automatic contribution arrangements, Qualified automatic contribution arrangements.
Contributions, Retirement Plan Contributions, Excess Annual Additions, Statutory Stock Options
Elective deferrals (see Elective deferrals)
Rewards, Rewards.
Roth contributions, Designated Roth contributions.
Royalties, Royalties

S

S corporations, S Corporation Income
Safety achievement awards, Employee achievement award.
Salary reduction simplified employee pension plans (see SARSEPs)
Sale of home, Sale of home.
Sales contracts
Cancellation of, Canceled sales contract.
SARSEPs, Elective Deferrals
Excess contributions, Excess Contributions
Savings bonds, Interest on qualified savings bonds.
Savings incentive match plans for employees (see SIMPLE plans)
Scholarships and fellowships, Scholarships and fellowships.
Self-employed persons
U.S. citizens working for foreign employers in U.S. treated as, Social security and Medicare taxes.
Senior Companion Program, National Senior Service Corps programs.
Service Corps of Retired Executives (SCORE), Service Corps of Retired Executives (SCORE).
Severance pay, Severance pay.
Outplacement services, Outplacement services.
Sick pay, Sick pay.
Sickness and injury benefits, Sickness and Injury Benefits, Reimbursement for medical care.
SIMPLE plans, Elective Deferrals
Limit for deferrals under, Limit for deferrals under SIMPLE plans.
Smallpox vaccine injuries, Smallpox vaccine injuries.
Social security and Medicare taxes
Foreign employers, U.S. citizens working for in U.S., Social security and Medicare taxes.
Paid by employer, Social security and Medicare taxes paid by employer.
Social security benefits, Social security and equivalent railroad retirement benefits.
Standard deduction
Recoveries, Standard deduction limit., Standard deduction for earlier years.
State employees
Unemployment benefits paid to, State employees.
State or local governments
Interest on obligations of, Interest on state and local government obligations.
State or local taxes
Refunds, State tax refund.
Statutory stock option holding period, Sale of the stock.
Stock appreciation rights, Stock appreciation rights.
Stock options, Stock Options, Statutory Stock Options
Stock options, nonstatutory
Exercise or transfer, Exercise or transfer of option.
Grant, Grant of option.
Sale, Sale of the stock.
Stock options, statutory
Exercise, Exercise of option.
Grant, Grant of option.
Sale, Sale of the stock.
Stockholder debts, Stockholder debt.
Stolen property, Stolen property.
Strike benefits, Strike and lockout benefits.
Student loans
Cancellation of debt, Student loans.
Substantial risk of forfeiture, Substantial risk of forfeiture.
Substantially vested property, Substantially vested.
Supplemental security income (SSI) payments, Social security and equivalent railroad retirement benefits.
Supplemental unemployment benefits, Supplemental unemployment benefits.
Surviving spouse
Life insurance proceeds paid to, Surviving spouse.
Survivor benefits, Survivor Benefits

T

Tables and figures
Group-term life insurance (Table 1), Group-Term Life Insurance
Tax benefit rule, Tax benefit rule.
Tax Counseling for the Elderly, Volunteer tax counseling.
Tax help, How To Get Tax Help
Tax-sheltered annuity plans (403(b) plans), Elective Deferrals
Limit for, Limit for tax-sheltered annuities.
Terminal illness, Exclusion for terminal illness.
Terrorist attacks
Disability payments for injuries from, Terrorist attack or military action.
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.
Tour guides, free tours for, Free tour.
Trade Act of 1974
Trade readjustment allowances under, Types of unemployment compensation., Repayment of benefits.
Transferable property, Transferable property.
Transit passes, Transportation, Transit pass.
Travel agencies
Free tour to organizer of group of tourists, Free tour.
Travel and transportation expenses
Free tours from travel agencies, Free tour.
Fringe benefits, Transportation
Reimbursements, Allowances and reimbursements.
School children, transporting of, Transporting school children.
Trusts
Grantor trusts, Grantor trust.
Income, Estate and trust income.
Tuition program, qualified (QTP), Qualified tuition program (QTP).
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.

V

VA payments, VA payments.
Valuation
Fringe benefits, Valuation of Fringe Benefits, Special valuation rules.
Stock options, Nonstatutory Stock Options
Vehicle
Commuter highway, Commuter highway vehicle.
Employer-provided, Employer-provided vehicles.
Veterans benefits, Veterans' benefits.
Disability compensation, Retroactive VA determination.
Retroactive VA determination, Retroactive VA determination.
Special statute of limitations., Special statute of limitations.
Viatical settlements, Viatical settlement.
Volunteer work, Volunteers
Tax counseling (Volunteer Income Tax Assistance Program), Volunteer tax counseling.
Volunteers in Service to America (VISTA), Volunteers in Service to America (VISTA).

W

W-2 form (see Form W-2)
Welfare benefits, Welfare and Other Public Assistance Benefits
Whistleblower, Whistleblower's award.
Winter energy payments, Payments to reduce cost of winter energy.
Withholding
Barter exchange transactions, Backup withholding.
Unemployment compensation, Tax withholding.
Work-training programs, Work-training program.
Workers' compensation, Workers' Compensation
Working condition benefits, Working Condition Benefits
Worksheets
Group-term life insurance (Worksheet 1), Figuring the taxable cost., Worksheet 1. Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated

More Online Publications