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Index of Publication 525 - Taxable and Nontaxable Income
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1231 property sale,
Sale of property interest.
401(k) plans,
The Thrift Savings Plan for federal employees.
Excess contributions,
Excess Contributions
403(b) plans,
Section 501(c)(18)(D) plans. (But see Reporting...
Limit for,
Limit for tax-sheltered annuities.
457 plans,
Section 457 plans.
Limit for deferrals under,
Limit for deferrals under section 457 plans.
501(c)(18)(D) plans,
Section 457 plans.
Contributions,
Section 501(c)(18)(D) contributions.
501(c)(3) organizations,
A section 501(c)(3) organization is any corporation,...
529 program,
Qualified tuition program (QTP).
83(b) election,
You must sign the statement and indicate...
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
Qualified reservist distribution,
Qualified reservist distribution (QRD).
Assistance,
See:
Tax help
Astronauts,
Astronauts.
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,
The debt is canceled in a bankruptcy case...
Barter income,
Bartering
Below-market loans,
Below-market loans.
Bequest for services,
Bequest for services.
Bicycle,
Qualified parking, or
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,
Interference with business operations.
Bribes,
Bribes.
Business expenses:
Reimbursements,
Allowances and reimbursements.
Business income,
Business and Investment Income
,
For more information, see the Instructions...
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),
Any excess gain is capital gain. If you have...
Incentive stock options (ISOs),
If you sell stock acquired by exercising...
Sale of personal property,
Sale of personal items.
Car,
See:
Vehicle, employer-provided
Car pools,
Car pools.
Cash or deferred arrangements (CODAs),
The Thrift Savings Plan for federal employees.
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:
Accelerated death benefits paid to,
Exclusion for chronic illness.
Citizens outside U.S.:
Exclusion of foreign income,
If you reside outside the United States,...
Civil Rights Act of 1964, Title VII:
Back pay and damages for emotional distress under,
Attorney fees and costs (including contingent...
Clergy,
Clergy
Coal,
Coal and iron ore.
COBRA,
COBRA premium assistance.
Colleges and universities:
Faculty lodging,
Faculty lodging.
Scholarships and fellowships,
Scholarships and fellowships.
Comments on publication,
Comments and suggestions.
Commissions:
Advance,
Miscellaneous Compensation
Commuter highway vehicles,
Transportation in a commuter highway vehicle...
Compensation:
Employee,
Employee Compensation
Miscellaneous,
Miscellaneous Compensation
Unemployment,
Unemployment compensation.
Workers',
Workers' Compensation
Compensatory damages,
Compensatory damages you receive for physical...
,
Do not include in your income compensatory...
Constructive receipt of income,
Constructively received income.
Copyrights:
Infringement damages,
Breach of contract, or
Royalties,
Copyrights and patents.
Corporate directors,
Corporate director.
Cost-of-living allowances,
Government cost-of-living allowances.
Court awards,
Court awards and damages.
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.
Daycare providers,
Childcare providers.
Food program payments to,
Food program payments to daycare providers.
See also:
Childcare providers
De minimis benefits,
De Minimis (Minimal) Benefits
,
You also do not include in your income the...
Death benefits,
Proceeds not received in installments.
Accelerated,
Accelerated Death Benefits
See also:
Life insurance
Debts:
Canceled,
Canceled Debts
Excluded debt,
Excluded debt.
Nonrecourse debts,
If you are not personally liable for a mortgage...
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.
,
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,
Disability payments from a government program...
Disaster relief:
Disaster mitigation payments,
Disaster mitigation 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,
If you are a nonemployee spouse and you exercise...
Domestic partners,
Nevada, Washington, and California domestic partners.
Down payment assistance,
Down payment assistance.
E
Economic recovery payment:
Government retiree credit:
Making work pay credit,
Economic recovery payment.
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
Emotional distress damages,
Emotional distress.
Employee achievement awards,
Employee achievement award.
Employee awards or bonuses,
Employee awards or bonuses.
Employee compensation,
Employee Compensation
,
If you inherit property not substantially...
Employee discounts,
Employee Discounts
Employee stock purchase plans,
Options granted under employee stock purchase...
,
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,
If you do not choose to have tax withheld...
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):
Stock options,
The fair market value of an option that is...
Farming:
Qualified farm debt, cancellation of,
The debt is qualified farm debt and is canceled...
Federal Employees:
Compensation Act (FECA) payments,
Federal Employees' Compensation Act (FECA).
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,
Salary reduction simplified employee pension...
Federal income tax:
Refunds,
Federal income tax refund.
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
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,
Your compensation for official services to...
Income,
Foreign income.
Service,
The Foreign Service.
Form 1040:
Excess contributions to elective deferrals,
If the total contributed to the plan is more...
Recoveries,
Where to report.
Unemployment compensation,
Unemployment Benefits
Wages from Form W-2,
You should receive a Form W-2, Wage and Tax...
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,
However, you can deduct the value of these...
Repayment of commissions paid in advance,
If you repay unearned commissions or other...
Form 1040, Schedule C:
Bartering,
Generally, you report this income on Schedule...
Childcare providers to use,
Childcare providers.
Personal property rental, reporting income from,
Reporting business income and expenses.
Royalties,
You generally report royalties in Part I...
Form 1040, Schedule C-EZ:
Bartering,
Generally, you report this income on Schedule...
Childcare providers to use,
Childcare providers.
Personal property rental, reporting income from,
Reporting business income and expenses.
Royalties,
You generally report royalties in Part I...
Form 1040, Schedule D:
Stock options,
Sale of the stock.
Stock options reported on,
Incentive stock options (ISOs), and
Form 1040, Schedule E:
Partner's return,
You generally must report partnership items...
Royalties,
You generally report royalties in Part I...
Form 1040A:
Recoveries,
Where to report.
Unemployment compensation,
Unemployment Benefits
Wages from Form W-2,
You should receive a Form W-2, Wage and Tax...
Form 1040EZ:
Recoveries,
Where to report.
Unemployment compensation,
Unemployment Benefits
Wages from Form W-2,
You should receive a Form W-2, Wage and Tax...
Form 1041:
Estates and trusts,
An estate or trust, unlike a partnership,...
Form 1041, Schedule K-1:
Beneficiary's share of income, deductions, credits, etc.,
An estate or trust, unlike a partnership,...
Form 1065:
Partnership return,
Partnership return.
Form 1065, Schedule K-1:
Partner's share of income,
Schedule K-1 (Form 1065).
,
Generally, Schedule K-1 (Form 1065) will...
Form 1098:
Mortgage interest statement,
Mortgage interest refund.
Form 1099-B:
Barter exchange transactions,
Form 1099-B from barter exchange.
,
If tax is withheld from your barter income,...
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,
If you are not an employee and the fees for...
Stock options exercised incident to divorce,
If you are a nonemployee spouse and you exercise...
Form 1099-R:
Charitable gift annuities,
Charitable gift annuities.
Excess annual additions,
If you received a corrective payment of excess...
Excess deferral amounts,
You should receive a Form 1099-R, Distributions...
Surrender of life insurance policy for cash,
You should receive a Form 1099-R showing...
Form 1120-POL:
Political organizations,
These contributions are not income to a candidate...
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,
To claim the exclusion, you must complete...
Form 4255:
Recapture of investment credit,
This rule does not apply to the investment...
Form 6251:
Alternative minimum tax,
For the AMT, you must treat stock acquired...
Form 8839:
Adoption assistance,
Adoption benefits are reported by your employer...
Form 8853:
Accelerated death benefits,
Form 8853.
Archer MSAs and long-term care insurance contracts,
Contributions by your employer to your Archer...
Form 8919:
Uncollected social security and Medicare tax on wages,
You should receive a Form W-2, Wage and Tax...
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 or awards you receive for outstanding...
Elective deferrals, reporting by employer,
Reporting by employer.
Failure to receive from employer,
You should receive a Form W-2, Wage and Tax...
Fringe benefits reported on,
Form W-2.
Stock options from employers,
Tax form.
Wage and tax statement,
You should receive a Form W-2, Wage and Tax...
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,
The IRS notifies the barter exchange that...
Foster care,
Foster care providers.
Foster Grandparent Program,
Foster Grandparent Program.
Found property,
Found property.
Free tax services,
How To Get Tax Help
Fringe benefits:
Accident and health insurance,
Accident or Health Plan
Adoption, employer assistance,
Adoption Assistance
Athletic facilities,
Athletic Facilities
Commuter highway vehicles,
Transportation in a commuter highway vehicle...
De minimis benefits,
De Minimis (Minimal) Benefits
,
You also do not include in your income the...
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
No-additional-cost services,
No-Additional-Cost Services
Parking,
Qualified bicycle commuting reimbursement.
Transit pass,
A transit pass,
,
Transit pass.
Tuition reduction,
Tuition Reduction
Valuation of,
Valuation of Fringe Benefits
,
For information on the non-commercial flight...
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.
Government employees,
See:
Federal employees; State employees
Grantor trusts,
Grantor trust.
Group-term life insurance:
Worksheets,
Use the following worksheet to figure the...
,
Worksheet 1. Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated
Gulf oil spill,
Gulf oil spill.
,
Gulf oil spill.
H
HAMP:
Home affordable modification program:
Pay-for-performance success payments,
Home Affordable Modification Program (HAMP).
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 Account (HSA).
,
Health savings accounts (HSA).
Help,
See:
Tax help
Highly compensated employees:
Excess contributions to elective deferrals,
If the total contributed to the plan is more...
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),
Incentive stock options (ISOs), and
,
Incentive stock options (ISOs).
Income:
Assigned,
Assignment of income.
Business and investment,
Business and Investment Income
,
For more information, see the Instructions...
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.
Injury benefits,
Sickness and Injury Benefits
,
Reimbursements received under your employer's...
Insurance:
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,
Interference with business operations.
International organizations, employees of,
Foreign Employer
Interview expenses,
Job interview expenses.
Investment counseling fees,
Qualified retirement planning services paid...
See also:
Retirement planning services
Investment income,
Business and Investment Income
,
For more information, see the Instructions...
IRA:
Roth IRA,
Roth IRAs.
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,
A valid check that you received or that was...
Leave,
See:
Accrued leave payment
Length-of-service awards,
A length-of-service award if you received...
Life insurance:
Employer-owned,
Employer-owned life insurance contract.
Loans,
Discounted mortgage loan.
Below-market,
Below-market loans.
Student,
Student loans.
See also:
Mortgage
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,
Food benefits you receive under the Nutrition...
Medical:
Care reimbursements,
Reimbursement for medical care.
Responders, emergency,
Volunteer firefighters and emergency medical responders.
Savings accounts,
Medical savings accounts (Archer MSAs and Medicare Advantage MSAs).
Medicare:
Advantage MSAs,
Medical savings accounts (Archer MSAs and Medicare Advantage MSAs).
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,
Photographs of missing children.
More information,
See:
Tax help
Mortgage:
Assistance payment,
Mortgage assistance payments.
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,
If you receive travel, transportation, or...
,
Moving expense reimbursements.
MSAs (Medical savings accounts),
Medical savings accounts (Archer MSAs and Medicare Advantage MSAs).
N
National Health Service Corps Scholarship Program,
Representing payment for teaching, research,...
National Oceanic and Atmospheric Administration,
The National Oceanic and Atmospheric Administration.
National Senior Service Corps,
National Senior Service Corps programs.
No-additional-cost services,
No-Additional-Cost Services
No-fault car insurance:
Disability benefits under,
Disability benefits you receive for loss...
Nobel prize,
Pulitzer, Nobel, and similar prizes.
Nonrecourse debt,
If you are not personally liable for a mortgage...
Nonstatutory stock options,
Nonstatutory Stock Options
Nontaxable income,
Generally, an amount included in your income...
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
,
The facts are the same as in the previous...
Outplacement services,
Outplacement services.
Overseas work,
If you reside outside the United States,...
P
Parking fees:
Employer-paid or reimbursed,
Qualified bicycle commuting reimbursement.
,
Qualified parking.
Partner and partnership income,
Partnership Income
Patents:
Infringement damages,
Breach of contract, or
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:
Achievement awards,
Employee achievement award.
Employee awards or bonuses,
Employee awards or bonuses.
Length-of-service awards,
A length-of-service award if you received...
Pulitzer, Nobel, and similar prizes,
Pulitzer, Nobel, and similar prizes.
Safety achievement,
A safety achievement award if you are a manager,...
Scholarship prizes,
Prizes.
Profit-sharing plan,
Retirement and profit-sharing plans.
Public assistance benefits,
Welfare and Other Public Assistance Benefits
Public Health Service,
The Public Health Service.
Public safety officers killed in line of duty,
Public safety officer killed in the line of duty.
Public transportation passes, employer-provided,
A transit pass,
,
Transit pass.
Publications,
See:
Tax help
Pulitzer prize,
Pulitzer, Nobel, and similar prizes.
Punitive damages,
Amounts received in settlement of pension...
Q
Qualified Joint Venture,
Qualified joint venture.
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,
Railroad unemployment compensation benefits.
Real estate:
Qualified real property business debt, cancellation of,
The debt is qualified real property business...
Real property tax,
Real property tax.
Rebates:
Cash,
Cash rebates.
Utility,
Utility rebates.
Recovery of amounts previously deducted,
To determine if amounts recovered in 2010...
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,
If you receive travel, transportation, or...
,
Moving expense reimbursements.
Related party transactions:
Stock option transfer,
If you transfer a nonstatutory stock option...
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
,
If you use the cash method, you can take...
Repossession,
Special rules apply to the reacquisition...
Restricted property,
Restricted Property
,
If you inherit property not substantially...
Retired Senior Volunteer Program (RSVP),
Retired Senior Volunteer Program (RSVP).
Retirement:
Settlement,
Qualified settlement income.
Retirement planning services,
Qualified retirement planning services paid...
,
Retirement Planning Services
Retirement plans,
Military retirement pay.
Contributions,
Retirement Plan Contributions
,
Even though a corrective distribution of...
,
If you exercise an ISO during 2010, you should...
See also:
Pensions
Rewards,
Rewards.
Roth contributions,
Designated Roth contributions.
Royalties,
Royalties
S
S corporations,
S Corporation Income
Safety achievement awards,
A safety achievement award if you are a manager,...
Salary reduction simplified employee pension plans,
See:
SARSEPs
Sale of home,
Sale of home.
Sales contracts:
Cancellation of,
Canceled sales contract.
SARSEPs:
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,
Senior Companion Program.
Service Corps of Retired Executives (SCORE),
Service Corps of Retired Executives (SCORE).
Severance pay:
Outplacement services,
Outplacement services.
Sick pay,
Sick pay.
Sickness and injury benefits,
Sickness and Injury Benefits
,
Reimbursements received under your employer's...
SIMPLE plans,
Tax-sheltered annuity plans (403(b) 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.
,
To determine if amounts recovered in 2010...
Tables (2008-2006),
To determine if amounts recovered in 2010...
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,
However, you may have ordinary income for...
Stock appreciation rights,
Stock appreciation rights.
Stock options,
Stock Options
,
The facts are the same as in the previous...
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.
Suggestions for publication,
Comments and suggestions.
Supplemental security income (SSI) payments,
Social security benefits include any monthly...
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),
Table 1. Cost of $1,000 of Group-Term Life...
Standard deduction (Tables 2-4),
To determine if amounts recovered in 2010...
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):
Limit for,
Limit for tax-sheltered annuities.
Taxpayer Advocate,
Contacting your Taxpayer Advocate.
Terminal illness,
Exclusion for terminal illness.
Terrorist attacks:
Disability payments for injuries from,
Terrorist attack or military action.
Victims of, tax relief,
Terrorist attacks.
Thrift Savings Plan,
Salary reduction simplified employee pension...
Title VII, Civil Rights Act of 1964:
Back pay and damages for emotional distress under,
Attorney fees and costs (including contingent...
Tour guides, free tours for,
Free tour.
Trade Act of 1974:
Trade readjustment allowances under,
Trade readjustment allowances under the Trade...
,
You may have to repay some of your supplemental...
Transferable property,
Transferable property.
Transit passes,
A transit pass,
,
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.
TTY/TDD information,
How To Get Tax Help
Tuition program, qualified (QTP),
Qualified tuition program (QTP).
Tuition reduction,
Tuition Reduction
U
Unemployment compensation,
Exclusions from income.
,
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
,
The employer-operated eating-facility rule.
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
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),
Use the following worksheet to figure the...
,
Worksheet 1. Figuring the Cost of Group-Term Life Insurance To Include in Income—Illustrated
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