Exceptions to Tax

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Publications

Related Publications

Publication 5036 Retirement Plan Distributions: Exceptions to 10% Additional Tax

Links Inside Publications

Publication 17 - Your Federal Income Tax (For Individuals) - Married Filing Separately

Exception. A personal representative for a decedent can change from a joint return elected by the surviving...

Publication 17 - Your Federal Income Tax (For Individuals) - Exemptions for Dependents

Exception. You can claim an exemption for a person who files a joint return if that person and his or her...

Publication 17 - Your Federal Income Tax (For Individuals) - Exemptions for Dependents

Exception. An exception to the joint return test applies if your child and his or her spouse file a joint...

Publication 17 - Your Federal Income Tax (For Individuals) - Special Additional Taxes

Exceptions to tax. Certain early distributions are excepted from the early distribution tax. If the payer...

Publication 17 - Your Federal Income Tax (For Individuals) - Life Insurance Proceeds

Exception. The exclusion does not apply to any amount paid to a person (other than the insured) who has an...

Publication 17 - Your Federal Income Tax (For Individuals) - Excluding the Gain

Exception. If you owned and lived in the property as your main home for less than 2 years, you can still claim...

Publication 17 - Your Federal Income Tax (For Individuals) - Income Taxes

Exception. You cannot deduct state and local income taxes you pay on income that is exempt from federal income...

Publication 17 - Your Federal Income Tax (For Individuals) - Part B. Rules If You Have a Qualifying Child

Exception. An exception to the joint return test applies if your child and his or her spouse file a joint...


Forms and Instructions

Relevant Forms

Form 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts
Instructions for Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts

Form 8840 Closer Connection Exception Statement for Aliens

Related Topic Links

Coverdell Education Savings Account

Education Exception to Additional Tax on Early IRA Distributions

Excepted Property

Exception for Adopted Child

Exception for Federal Crime Investigations or Prosecutions

Exception for Individuals with a Disability

Exception for Instruments Executed before 1985

Exception for Personal Use of Dwelling Unit

Exception for Rental Real Estate with Active Participation

Exception for Transfer to Surviving Spouse or Family Member

Exception for Year of Move

Exception to Use of Form 4952

Exceptions for Special Types of Refunds

Exceptions to 2-Year Carryback Rule

Exceptions to Debt-financed Property

Exceptions to Definition of Cash

Exceptions to Exclusive Use

Exceptions to Filing Form 8949 and Schedule D (Form 1040)

Exceptions to Ownership and Use Tests

Exceptions to Reporting Original Issue Discount (OID)

Exceptions to Sections 1274 and 483

Exceptions to the Time Test for Moving Expenses

Exceptions to Time Lived with You

Health Savings Accounts (HSA)

Individual Retirement Arrangement

Meals and Entertainment Expenses, Exceptions to the 50% Limit

Medical Savings Account

Penalty, Early Distributions from IRAs and Plans

Penalty, Excess Contributions

Pension and Annuity Income

Qualified Tuition Program (QTP)

Rollover and Transfers Exception

Special Rules and Exceptions