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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.
Accident insurance, Accident or Health Plan
Accrual method taxpayers, Prepaid income.
Accrued leave payment:
At time of retirement or resignation, Accrued leave payment.
Disability retirement, Accrued leave payment.
Adoption:
Employer assistance, Adoption Assistance
Advance commissions, Miscellaneous Compensation
Airlines:
Valuation of flights on employer-provided aircraft, Flights on employer-provided aircraft.
Alien status, waiver of, Waiver of alien status.
Aliens:
Nonresident, Nonresident aliens.
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.
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.
Assistance, See: Tax help
Athletic facilities, employer-provided, Athletic Facilities
Automobile, See: Vehicle, employer-provided
B
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
Breach of contract:
Business expenses:
C
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
Cash or deferred arrangements (CODAs), The Thrift Savings Plan for federal employees.
Casualty insurance:
Child and Adult Care Food Program:
Payments to daycare 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, 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...
Colleges and universities:
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.
Credits:
Recoveries, refiguring of unused credits, Unused tax credits., Unused tax credits.
Currency transactions, foreign, Foreign currency transactions.
D
Daycare providers, Childcare providers.
Deduction:
Depletion allowance, Depletion.
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 Relief and Emergency Assistance Act:
Mitigation payments, Disaster mitigation payments.
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...
E
Educational assistance:
Employer-provided, Educational Assistance
Educational institutions:
Elderly persons:
Tax Counseling for the Elderly, Volunteer tax counseling.
Election precinct officials, Election precinct official.
Emotional distress damages, Emotional distress.
Employee achievement awards, Employee achievement award.
Employer, foreign, Foreign Employer
Employer-owned life insurance, Employer-owned life insurance contract.
Employment:
Contracts:
Severance pay for cancellation of, Severance pay.
Endowment proceeds, Endowment Contract Proceeds
Estimated tax:
Excess:
Annual additions, Excess Annual Additions
Contributions, Excess Contributions
Exxon Valdez settlement, Exxon Valdez settlement income.
Reporting requirement-statement, Statement.
F
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 income tax:
FICA withholding:
Foreign employers, U.S. citizens working for in U.S., Social security and Medicare taxes.
Fiduciaries:
Fitness programs:
Employer-provided, Athletic Facilities
Food benefits:
Daycare providers, food program payments to, Food program payments to daycare providers.
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:
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:
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:
Surrender of life insurance policy for cash, You should receive a Form 1099-R showing...
Form 1120-POL:
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.
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...
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...
Home, sale of, Sale of home.
Housing, See: Lodging
I
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
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.
Itemized deductions:
J
Joint returns:
Social security benefits or railroad retirement payments, Joint return.
Joint state/local tax return:
Jury duty pay, Jury duty.
L
Labor unions:
Convention expenses, reimbursed, Reimbursed union convention expenses.
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...
Lump-sum distributions:
Survivor benefits, Lump-sum payments.
M
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.
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-fault car insurance:
Not-for-profit activities, Activity not for profit.
Notary fees, Notary public.
Notes received for services, Note received for services.
P
Parking fees:
Partner and partnership income, Partnership Income
Patents:
Infringement damages, Breach of contract, or
Pensions:
Clergy, Pension.
Inherited pensions, Inherited pension or IRA.
Personal property:
Rental income and expense, Rents From Personal Property
Personal representatives, See: Fiduciaries
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
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 2013...
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
Retirement:
Roth contributions, Designated Roth contributions.
S
S corporations, S Corporation Income
Salary reduction simplified employee pension plans, See: SARSEPs
Sales contracts:
Cancellation of, Canceled sales contract.
Savings incentive match plans for employees, See: SIMPLE plans
Self-employed persons:
U.S. citizens working for foreign employers in U.S. treated as, Social security and Medicare taxes.
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 options, nonstatutory:
Exercise or transfer, Exercise or transfer of option.
Stock options, statutory:
Stockholder debts, Stockholder debt.
Student loans:
Cancellation of debt, Student loans.
Substantially vested property, Substantially vested.
Supplemental security income (SSI) payments, Social security benefits include any monthly...
Surviving spouse:
Life insurance proceeds paid to, Surviving spouse.
T
Tables and figures:
Group-term life insurance (Table 1), Table 1. Cost of $1,000 of Group-Term Life...
Tax Counseling for the Elderly, Volunteer tax counseling.
Tax-sheltered annuity plans (403(b) plans), Section 501(c)(18)(D) plans. (But see Reporting...
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.
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.
Tuition program, qualified (QTP), Qualified tuition program (QTP).
U
Unemployment compensation, Unemployment Benefits
Unions, See: Labor unions
Unlawful discrimination suits:
TOC