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Index of Publication 525 - Taxable and Nontaxable IncomeTOC
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
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.
Annuities:
Railroad retirement, Railroad retirement annuities.
Armed forces, Military
Combat zone bonus, Veterans' benefits.
Disability, Disability.
Health professions scholarship, Representing payment for teaching, research,...
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
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.
Black lung benefit payments, Black lung benefit payments.
Breach of contract:
Bribes, Bribes.
Business expenses:
C
Cafeteria plans, Cafeteria plans.
Campaign contributions, Campaign contributions.
Cancellation of debt, Canceled Debts
Cancellation of sales contracts, Canceled sales contract.
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:
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.
Chronic illness, Chronically ill individual.
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
Colleges and universities:
Faculty lodging, Faculty lodging.
Scholarships and fellowships, Scholarships and fellowships.
Commissions:
Compensation:
Constructive receipt of income, Constructively received income.
Copyrights:
Infringement damages, Breach of contract, or
Corporate directors, Corporate director.
Cost-of-living allowances, Government cost-of-living allowances.
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
Daycare providers, Childcare providers.
Deduction:
Dependent care benefits, Dependent Care Benefits
Depletion allowance, Depletion.
Differential wage payments, Differential wage payments.
Directors' fees, Corporate director.
Disability:
Military, Disability.
Pensions, Disability Pensions
Workers' compensation, Disability pension.
Unemployment compensation, paid as substitute for, Disability payments from a government program...
Disaster relief:
Disaster mitigation payments, Disaster mitigation payments.
Disaster Relief and Emergency Assistance Act:
Unemployment benefits, Unemployment Benefits
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:
Divorced taxpayers:
Stock options exercised incident to divorce, If you are a nonemployee spouse and you exercise...
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
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.
Reporting by employer, Reporting by employer.
Emotional distress damages, Emotional distress.
Employee achievement awards, Employee achievement award.
Employee awards or bonuses, Employee awards or bonuses.
Employee discounts, Employee Discounts
Employer, foreign, Foreign Employer
Employer-owned life insurance, Employer-owned life insurance contract.
Employer-provided:
Educational assistance, Educational Assistance
Employment:
Contracts:
Severance pay for cancellation of, Severance pay.
Endowment proceeds, Endowment Contract Proceeds
Energy:
Conservation:
Utility rebates, Utility rebates.
Estimated tax:
Excess:
Annual additions, Excess Annual Additions
Contributions, Excess Contributions
Expected inheritance, Expected inheritance.
Expenses paid by another, Expenses paid by another.
Exxon Valdez settlement, Exxon Valdez settlement income.
Income averaging, Income averaging.
Legal expenses, Legal expenses.
Reporting requirement-statement, Statement.
F
Faculty lodging, Faculty lodging.
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.
Federal income tax:
Fees for services, Fees for services.
Financial counseling fees, Financial Counseling Fees
FICA withholding:
Foreign employers, U.S. citizens working for in U.S., Social security and Medicare taxes.
Fiduciaries:
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
Form 1040:
Excess contributions to elective deferrals, If the total contributed to the plan is more...
Recoveries, Where to report.
Unemployment compensation, Unemployment Benefits
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:
Childcare providers to use, Childcare providers.
Personal property rental, reporting income from, Reporting business income and expenses.
Form 1040, Schedule C-EZ:
Bartering, Bartering
Childcare Providers to use, Childcare providers.
Personal property rental, reporting income from, Reporting business income and expenses.
Form 1040, Schedule D:
Stock options, Sale of the stock.
Stock options reported on, Incentive stock options (ISOs), and
Form 1040A:
Recoveries, Where to report.
Unemployment compensation, Unemployment Benefits
Form 1040EZ:
Recoveries, Where to report.
Unemployment compensation, Unemployment Benefits
Form 1041:
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:
Form 1098:
Mortgage interest statement, Mortgage interest refund.
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.
Surrender of life insurance policy for cash, You should receive a Form 1099-R showing...
Form 1120-POL:
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:
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 from your employer...
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.
Elective deferrals, reporting by employer, Reporting by employer.
Failure to receive from employer, You should receive a Form W-2 from your employer...
Fringe benefits reported on, Form W-2.
Stock options from employers, Tax form.
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 Grandparent Program, Foster Grandparent Program.
Found property, Found property.
Free tax services, How To Get Tax Help
Fringe benefits, Fringe Benefits
Accident and health insurance, Accident or Health Plan
Adoption, employer assistance, Adoption Assistance
Athletic facilities, Athletic Facilities
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
Retirement planning, See: Retirement planning services
Tuition reduction, Tuition Reduction
Working condition benefits, Working Condition Benefits
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.
H
HAMP:
Home affordable modification program:
Pay-for-performance success payments, Home Affordable Modification Program (HAMP).
Health:
Reimbursement arrangement, Health reimbursement arrangement (HRA).
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.
Income:
Constructive receipt of, Constructively received income.
Estate and trust, Estate and trust income.
Foreign employers, Foreign Employer
Miscellaneous, Miscellaneous Income
Partnership, Partnership Income
S corporation, S Corporation Income
Indian fishing rights, Indian fishing rights.
Individual retirement arrangements (IRAs):
Insurance:
Life, See: Life insurance
Long-term care, See: Long-term care insurance
Interest:
Canceled debt including, Interest included in canceled debt.
Mortgage refunds, Mortgage interest refund.
Option on insurance, Interest option on insurance.
Recovery amounts, Interest on recovery.
State and local government obligations, Interest on state and local government obligations.
Interference with business operations:
International organizations, employees of, Foreign Employer
Interview expenses, Job interview expenses.
IRA:
Roth IRA, Roth IRAs.
Itemized deductions:
J
Job interview expenses, Job interview expenses.
Joint returns:
Social security benefits or railroad retirement payments, Joint return.
Joint state/local tax return:
Jury duty pay, Jury duty.
K
Kickbacks, Kickbacks.
L
Labor unions:
Convention expenses, reimbursed, Reimbursed union convention expenses.
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...
Life insurance:
Surrender of policy for cash, Surrender of policy for cash.
Lodging:
Clergy, Housing
Employer-paid or reimbursed, Meals and Lodging
Faculty lodging, Faculty lodging.
Replacement housing payments, Replacement housing payments.
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...
Military, See: Armed forces
Minerals:
Royalties from, Oil, gas, and minerals.
Miscellaneous:
Missing children, photographs of, Photographs of missing children.
More information, See: Tax help
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).
Motor vehicle, employer-provided, Employer-provided vehicles.
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:
Nonstatutory stock options, Nonstatutory Stock Options
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).
Outplacement services, Outplacement services.
P
Parking fees:
Partner and partnership income, Partnership Income
Patents:
Infringement damages, Breach of contract, or
Peace Corps, Peace Corps.
Pensions:
Clergy, Pension.
Disability pensions, Disability Pensions
Inherited pensions, Inherited pension or IRA.
Personal property:
Rental income and expense, Rents From Personal Property
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.
Pulitzer, Nobel, and similar prizes, Pulitzer, Nobel, and similar prizes.
Scholarship prizes, Prizes.
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
Q
Qualified joint venture, Qualified joint venture.
Qualified tuition program (QTP), Qualified tuition program (QTP).
R
Railroad:
Retirement annuities, Railroad retirement annuities.
Unemployment compensation benefits, Railroad unemployment compensation benefits.
Real estate:
Qualified real property business debt, cancellation of, The debt is qualified real property business...
Rebates:
Recovery of amounts previously deducted, To determine if amounts recovered in 2012...
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.
Rehabilitative program payments, Veterans' benefits.
Related party transactions:
Religious order members, Members of Religious Orders
Rental income and expenses:
Personal property rental, Rents From Personal Property
Retired Senior Volunteer Program (RSVP), Retired Senior Volunteer Program (RSVP).
Retirement:
Rewards, Rewards.
Roth contributions, Designated Roth contributions.
Royalties, Royalties
S
S corporations, S Corporation Income
Salary reduction simplified employee pension plans, See: SARSEPs
Sale of home, Sale of home.
Sales contracts:
Cancellation of, Canceled sales contract.
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, Severance pay.
Outplacement services, Outplacement services.
Sick pay, Sick pay.
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.
State employees:
Unemployment benefits paid to, State employees.
State or local governments:
State or local taxes:
Statutory stock option holding period, However, you may have ordinary income for...
Stock appreciation rights, Stock appreciation rights.
Stock options, nonstatutory:
Exercise or transfer, Exercise or transfer of option.
Stock options, statutory:
Stockholder debts, Stockholder debt.
Stolen property, Stolen property.
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 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...
Tax benefit rule, Tax benefit rule.
Tax Counseling for the Elderly, Volunteer tax counseling.
Tax-sheltered annuity plans (403(b) plans), Section 501(c)(18)(D) plans. (But see Reporting...
Taxpayer Advocate, Taxpayer Advocate Service.
Terrorist attacks:
Disability payments for injuries from, Terrorist attack or military action.
Victims of, tax relief, Terrorist attacks.
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.
Transferable property, Transferable property.
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
School children, transporting of, Transporting school children.
Trusts:
Grantor trusts, Grantor trust.
TTY/TDD information, How To Get Tax Help
Tuition program, qualified (QTP), Qualified tuition program (QTP).
Tuition reduction, Tuition Reduction
U
Unemployment compensation, Unemployment Benefits
Unions, See: Labor unions
Unlawful discrimination suits:
V
VA payments, VA payments.
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
Whistleblower, Whistleblower's award.
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
TOC