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Tax Benefit Rule
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Forms and Instructions Forms and Instructions
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Relevant Forms
Form 1040 U.S. Individual Income Tax ReturnTopic Screen for this Form
Instructions for Form 1040, U.S. Individual Income Tax ReturnIndex for these InstructionsHTML Instructions
EIC Table and Tax Table Excerpted from 2012 Instructions for Form 1040
Principal Publications Publications
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Links Inside Publications
Publication 17 - Your Federal Income Tax (For Individuals) - Recoveries
Tax benefit rule. You must include a recovery in your income in the year you receive it up to the amount by...
Related Topic Links
related topicBenefits
related topicDeduction, Itemized
related topicIncome
related topicState Taxes