Symbols

457 plans:

Catch-up contributions, Catch-up contributions.

Deferrals under, Limit for deferrals under section 457 plans.

501(c)(18)(D) contributions, Section 501(c)(18)(D) contributions.

501(c)(3) organization, Student loans.

83(b) election, How to make the choice.

, Option granted at a discount., Disability.

A

Accelerated death benefits, Accelerated Death Benefits

Accident or health plan, Accident or Health Plan

Accidental death benefits, Accidental death benefits.

Accrued leave payment, Accrued leave payment.

Activity not for profit, Activity not for profit.

Administrator, Personal representatives.

Adoption assistance, Adoption Assistance

Advance commissions, Advance commissions and other earnings.

Alaska Permanent Fund dividend, Alaska Permanent Fund dividend.

Alaska residents, Alaska residents.

Alien status, waiver of, Waiver of alien status.

Alimony, Alimony.

Allowances, Allowances and reimbursements., Government cost-of-living allowances.

Alternative minimum tax, Alternative minimum tax (AMT)., Subject to alternative minimum tax.

Annuities:

Charitable gift, Charitable gift annuities.

Railroad retirement, Railroad retirement annuities.

Tax-sheltered, Limit for tax-sheltered annuities.

Archer MSA contributions, Archer MSA contributions.

Assistance (see Tax help)

Athletic facilities, Athletic Facilities

Award, Bonuses and awards., Prizes and awards.

Award:

Back pay, Back pay awards.

Court, Court awards and damages.

Employee, Employee awards or bonuses.

Length-of-service, Employee achievement award.

Safety achievement, Employee achievement award.

B

Baby-sitting, Baby-sitting.

Back pay awards, Back pay awards.

Bartering:

Backup withholding, Backup withholding.

Income from, Bartering

Below-market loans, Below-market loans.

Bequest for services, Bequest for services.

Black lung benefit payments, Black lung benefit payments.

Bonuses, Bonuses and awards.

C

Cafeteria plans, Cafeteria plans.

Campaign contributions, Campaign contributions.

Canceled:

Debts, Canceled Debts

Sales contract, Canceled sales contract.

Car pools, Car pools.

Cash rebate, Cash rebates.

Casualty insurance and other reimbursements, Casualty insurance and other reimbursements.

Catch-up contributions, Catch-up contributions., Catch-up contributions.

Charitable gift annuities, Charitable gift annuities.

Child support payments, Child support payments.

Childcare provider, Childcare providers.

Chronic illness, Exclusion for chronic illness.

Clergy, Clergy, Housing, Members of Religious Orders

Coal, Coal and iron ore.

Comments, Comments and suggestions.

Commissions, Advance commissions and other earnings.

Commuter highway vehicle, Commuter highway vehicle.

Compensation, employee, Employee Compensation

Constructive receipt of income, Constructively-received income.

Contributions to retirement plan, Retirement Plan Contributions

Copyrights, Copyrights and patents.

Corporate director, Corporate director.

Cost-of-living allowances, government, Government cost-of-living allowances.

Court awards, Court awards and damages.

Credit card insurance, Credit card insurance.

Credits, recoveries for, Amounts Recovered for Credits

D

Damages, Court awards and damages.

Daycare providers, Food program payments to daycare providers.

De minimis benefits, De Minimis (Minimal) Benefits

Death benefits, accelerated, Accelerated Death Benefits

Debts:

Canceled, Canceled Debts

Nonrecourse, Nonrecourse debt.

Deceased employees, beneficiaries of, Survivor Benefits

Dependent care benefits, Dependent Care Benefits

Depletion, Depletion.

Director, corporation, Corporate director.

Disability

Service-connected, Service-connected disability.

Disability:

Pension, Disability pension.

Pensions, including military and government, Disability Pensions, Military and Government Disability Pensions

Persons with, Persons with disabilities.

Disaster:

Relief grants, Disaster relief grants.

Discounted mortgage loan, Discounted mortgage loan.

Discounts, employee, Employee Discounts

Dividends, restricted stock, Dividends received on restricted stock.

E

Educational assistance, Educational Assistance

Election precinct official, Election precinct official.

Elective deferrals, Elective Deferrals, Catch-up contributions.

Emotional distress, Emotional distress.

Employee:

Achievement award, Employee achievement award.

Awards or bonus, Employee awards or bonuses.

Compensation, Employee Compensation

Discounts, Employee Discounts

Of foreign governments, Employees of international organizations or foreign governments.

Of international organizations, Employees of international organizations or foreign governments.

State, State employees.

Stock purchase plan, Employee stock purchase plan.

Employer, foreign, Foreign Employer

Employment abroad, Employment abroad.

Endowment proceeds, Proceeds from an endowment contract.

Energy:

Conservation subsidies, Energy conservation subsidies.

Payments, Payments to reduce cost of winter energy.

Estate and trust income, Estate and trust income.

Excess:

Annual additions, Excess Annual Additions

Contributions, Excess Contributions

Deferrals, Excess deferrals.

Executor, Personal representatives.

Expected inheritance, Expected inheritance.

F

Faculty lodging, Faculty lodging.

Federal Employees' Compensation Act, Federal Employees' Compensation Act (FECA).

Federal income tax refund, Federal income tax refund.

Fees for services, Fees for services.

Fellowships, Scholarships and fellowships.

Financial counseling fees, Financial Counseling Fees

(see also Retirement planning services)

Flights on employer-provided aircraft, Flights on employer-provided aircraft.

Food program payments, Food program payments to daycare providers.

Foreign employer, Foreign Employer

Foreign governments, employees of, Employees of international organizations or foreign governments.

Form:

1041, Estate and trust income.

1041 (Schedule K–1), Estate and trust income.

1065, Partnership return.

1065 (Schedule K–1), Schedule K–1 (Form 1065).

1098, Mortgage interest refund.

1099–B, Form 1099–B from barter exchange.

1099–C, Form 1099–C.

1099–DIV, Dividends received on restricted stock.

1099–G, State income tax refund., Unemployment compensation.

1099–MISC, Tax form., Fees for services.

1099–R, Excess distributed to you.

1120S, S corporation return.

1120S (Schedule K–1), Schedule K–1 (Form 1120S).

1120–POL, Campaign contributions.

2441, Dependent Care Benefits

4255, Amounts Recovered for Credits

6251, Alternative minimum tax (AMT).

8839, Adoption Assistance

8853, Long-Term Care Insurance Contracts, Form 8853.

RRB–1099, Form RRB–1099.

SSA–1099, Form SSA–1099.

W–2, Employee Compensation, Form W–2.

W–2G, Form W–2G.

W–4V, Tax withholding.

W–9, Backup withholding.

Form: 8853

, Archer MSA contributions.

Form: W–2, Back pay awards.

Foster parents and providers, Foster-care providers.

Free tax services, How To Get Tax Help

Fringe benefits:

Accident or health plan, Accident or Health Plan

Accounting period, Accounting period.

Adoption assistance, Adoption Assistance

Athletic facilities, Athletic Facilities

Commuter highway vehicle, Commuter highway vehicle.

De minimis (minimal), De Minimis (Minimal) Benefits

Dependent care benefits, Dependent Care Benefits

Employee discounts, Employee Discounts

Faculty lodging, Faculty lodging.

Financial counseling fees, Financial Counseling Fees

Life insurance, Group-Term Life Insurance

Meals and lodging, Meals and Lodging

Moving expense reimbursed, Moving Expense Reimbursements

No-additional-cost service, No-Additional-Cost Services

Parking, Qualified parking.

Provider of benefit, Provider of benefit.

Recipient of, Recipient of fringe benefit.

Retirement planning services, Retirement Planning Services

Taxation of, Valuation of Fringe Benefits

Transit pass, Transit pass.

Transportation, Transportation

Tuition reduction, Tuition Reduction

Valuation of, Valuation of Fringe Benefits, Special valuation rules.

Working condition benefit, Working Condition Benefits

G

Gambling winnings, Gambling winnings.

Gas, Oil, gas, and minerals.

Gifts, Gifts and inheritances.

Gifts from employer, Holiday gifts.

Grantor trust, Grantor trust.

Grants:

Disaster relief, Disaster relief grants.

Historic preservation, Historic preservation grants.

Group-term life insurance, Group-Term Life Insurance

H

Help (see Tax help)

Historic preservation grants, Historic preservation grants.

Hobby income and losses, Hobby losses.

Holiday gifts, Holiday gifts.

Holocaust victims, Holocaust victims restitution.

Home, sale of, Sale of home.

Housing, clergy, Housing

I

Incentive stock options, Incentive stock options (ISOs).

Income tax refund

Federal, Federal income tax refund.

State, State income tax refund.

Income:

Business and investment, Business and Investment Income

Constructively-received, Constructively-received income.

Estate and trust, Estate and trust income.

Foreign, Important Reminders

Illegal, Illegal income.

Miscellaneous, Miscellaneous Income

Nonwage, foreign employer, Nonwage income.

Other, Other Income

Partnership, Partnership Income

Prepaid, Prepaid income.

S Corporation, S Corporation Income

Indian fishing rights, Indian fishing rights.

Inheritances, Gifts and inheritances.

Inherited:

IRA, Inherited pension or IRA.

Pension, Inherited pension or IRA.

Property, Inherited property not substantially vested.

Injury benefits, Sickness and Injury Benefits, Other Sickness and Injury Benefits

Insurance proceeds from long-term care contract, Long-Term Care Insurance Contracts

Insurance, credit card, Credit card insurance.

Insurance, life: (see Life insurance)

Interest, not taxable, Interest on frozen deposits., Interest on qualified savings bonds.

Interest:

Included in canceled debt, Interest included in canceled debt.

Mortgage refund, Mortgage interest refund.

On frozen deposits, Interest on frozen deposits.

On recovery, Interest on recovery.

On savings bonds, Interest on qualified savings bonds.

On state and local government obligations, Interest on state and local government obligations.

Option on insurance, Interest option on insurance.

International organizations, employees of, Employees of international organizations or foreign governments.

Interview expenses, Job interview expenses.

IRA deduction, Benefits may affect your IRA deduction.

Iron ore, Coal and iron ore.

Itemized deduction recoveries, Itemized Deduction Recoveries, Total recovery included in income.

Itemized deduction recovery worksheet, Itemized Deduction Recoveries

Itemized deductions limited, Itemized deductions limited.

J

Job interview, Job interview expenses.

Jury duty pay, Jury duty.

K

Kickbacks, Kickbacks.

L

Length-of-service award, Employee achievement award.

Life insurance:

Accelerated death benefits, Accelerated Death Benefits

Group-term premiums, Group-Term Life Insurance

Interest option, Interest option on insurance.

Lump-sum payments, Lump-sum payments.

Paid before death, Accelerated Death Benefits

Permanent benefits, Permanent benefits.

Proceeds, Life Insurance Proceeds

Surrender of, Surrender of policy for cash.

Loan:

Below-market, Below-market loans.

Discounted mortgage, Discounted mortgage loan.

Student, Student loans.

Lockout benefits, Strike and lockout benefits.

Lodging, Meals and Lodging

Long-term care:

Coverage, Long-term care coverage.

Insurance contract, Long-Term Care Insurance Contracts

Services, Qualified long-term care services.

Lottery winnings, Lotteries and raffles.

Lump-sum payments, Lump-sum payments.

M

Manufacturer incentive payments, Manufacturer incentive payments.

Meals, Meals and Lodging

Medical care, reimbursement, Reimbursement for medical care.

Medical savings accounts (MSAs), Medical savings accounts (Archer MSAs and Medicare+Choice MSAs).

Medicare:

Payments by employer, Social security and Medicare taxes paid by employer.

Tax and foreign employer, Social security and Medicare taxes.

Military action, Terrorist attack or military action.

Military retirement pay, Military retirement pay., Military and Government Disability Pensions

Minerals, Oil, gas, and minerals.

Miscellaneous:

Compensation, Miscellaneous Compensation

Income, Miscellaneous Income

More information (see Tax help)

Mortgage:

Assistance payments, Mortgage assistance payments.

Discounted loan, Discounted mortgage loan.

Interest refund, Mortgage interest refund.

Moving expense reimbursement, Moving Expense Reimbursements, Moving expense reimbursements.

MSAs, Archer, Medical savings accounts (Archer MSAs and Medicare+Choice MSAs).

N

National Senior Service Corps, National Senior Service Corps programs.

No-additional-cost service, No-Additional-Cost Services

Nonrecourse debt, Nonrecourse debt.

Nonstatutory stock options, Nonstatutory Stock Options

Notary public, Notary public.

Note received for services, Note received for services.

Nutrition Program, Nutrition Program for the Elderly.

O

Oil, Oil, gas, and minerals.

Options, stock, Stock Options

Outplacement, Outplacement services.

Overseas employment, Employment abroad.

P

Parking, Qualified parking.

Parsonage, rental value of, Housing

Partnership income, Partnership Income

Patents, Copyrights and patents.

Payment:

Accrued leave, Accrued leave payment., Accrued leave payment.

Black lung benefit, Black lung benefit payments.

By a union, Payments by a union.

Child support, Child support payments.

Difficulty-of-care, Difficulty-of-care payments.

Disaster relief, Disaster relief payments.

Food program, Food program payments to daycare providers.

Installment, Installment payments.

Lump-sum, Lump-sum payments.

Manufacturer incentive, Manufacturer incentive payments.

Mortgage assistance, Mortgage assistance payments.

Rehabilitative program, Rehabilitative program payments.

Severance, Severance pay.

Sick, Sick pay.

To reduce cost of winter energy, Payments to reduce cost of winter energy.

VA, VA payments.

Peace Corps, Peace Corps.

Pension, Pension based on years of service.

Personal:

Items, sale of, Sale of personal items.

Property, rented, Rents From Personal Property

Representative, Personal representatives.

Prepaid income, Prepaid income.

Price reduction, Price reduced after purchase.

Prize points, Prize points.

Prizes, Prizes and awards., Prizes.

Property:

Inherited, not substantially vested, Inherited property not substantially vested.

Rents from personal, Rents From Personal Property

Restricted, Restricted Property

Sale of, not substantially vested, Sale of property not substantially vested.

Substantially vested, Substantially vested.

Transferable, Transferable property.

Public assistance payments, Welfare and Other Public Assistance Benefits

Public safety officers, Public safety officer killed in the line of duty.

Publications (see Tax help)

Q

Qualified tuition programs, Qualified tuition programs (QTP).

R

Raffles, Lotteries and raffles.

Railroad:

Retirement benefits, tier 1, Railroad retirement annuities., Social security and equivalent railroad retirement benefits.

Sick pay, Railroad sick pay.

Rebate:

New car purchase, Cash rebates.

Utility, Utility rebates.

Recoveries:

Credits, Amounts Recovered for Credits

Included in income, Recoveries

Itemized deductions, Total recovery included in income.

Non-itemized deduction, Non-Itemized Deduction Recoveries

Reimbursement, Allowances and reimbursements.

Reimbursement:

Casualty insurance, Casualty insurance and other reimbursements.

Medical care, Reimbursement for medical care.

Moving Expense, Moving Expense Reimbursements

Moving expense, Moving expense reimbursements.

Religious orders, Members of Religious Orders

Rental of personal property, Rents From Personal Property

Repayments, Repayments

Reporting:

Business income and expenses, Reporting business income and expenses.

By employer, Reporting by employer.

Nonbusiness expenses, Reporting nonbusiness expenses.

Nonbusiness income, Reporting nonbusiness income.

Taxable payments, Reporting taxable payments.

Restricted property, Restricted Property

Retirement planning services, Retirement Planning Services

(see also Financial counseling fees)

Retirement:

And profit-sharing plans, Retirement and profit-sharing plans.

Pay, military, Military retirement pay.

Plan contributions, Retirement Plan Contributions

Qualified employee plan, Qualified employee retirement plans.

Railroad annuities, Railroad retirement annuities.

Social security and equivalent railroad benefits, Social security and equivalent railroad retirement benefits.

Royalties, Royalties

S

S corporation income, S Corporation Income

Safety achievement award, Employee achievement award.

Sale of:

Home, Sale of home.

Personal items, Sale of personal items.

Property interest, Sale of property interest.

Property not substantially vested, Sale of property not substantially vested.

Sales contract, canceled, Canceled sales contract.

Savings bonds, interest, Interest on qualified savings bonds.

Scholarships, Scholarships and fellowships.

School children, transport, Transporting school children.

Section 457 plans, Limit for deferrals under section 457 plans.

Section 83(b) election, How to make the choice.

Service Corps of Retired Executives, Service Corps of Retired Executives (SCORE).

Services, no-additional-cost, No-Additional-Cost Services

Severance pay, Severance pay.

Sick pay, Sick pay.

Sickness and injury benefits, Sickness and Injury Benefits

Sickness benefits, Sickness and Injury Benefits, Other Sickness and Injury Benefits

SIMPLE plans, Limit for deferrals under SIMPLE plans.

Social security:

Benefits, Social security and equivalent railroad retirement benefits.

Payments by employer, Social security and Medicare taxes paid by employer.

Tax and foreign employer, Social security and Medicare taxes.

Standard deduction for earlier years, Standard deduction for earlier years.

State income: (see Recoveries)

Tax refund, State income tax refund.

State welfare payments, Work-training program.

Stock appreciation rights, Stock appreciation rights.

Stock options:

Employee stock purchase plans, Employee stock purchase plan.

Nonstatutory, Nonstatutory Stock Options

Statutory, Statutory Stock Options

Stockholder debt, Stockholder debt.

Strike benefits, Strike and lockout benefits.

Student loan, canceled, Student loans.

Suggestions, Comments and suggestions.

Supplemental unemployment benefits, Supplemental unemployment benefits.

Survivor benefits, Survivor Benefits

T

Tax benefit rule, Tax benefit rule.

Tax help, How To Get Tax Help

Tax-exempt interest, Interest on state and local government obligations.

Tax-sheltered annuities, Limit for tax-sheltered annuities.

Taxpayer Advocate, Contacting your Taxpayer Advocate.

Terminal illness, Exclusion for terminal illness.

Terrorist attack, Terrorist attack or military action.

Tours, free, Free tour.

Transit pass, Transit pass.

Transportation, Transportation, Transporting school children.

Trust and estate income, Estate and trust income.

TTY/TDD information, How To Get Tax Help

Tuition programs, qualified, Qualified tuition programs (QTP).

Tuition reduction, Tuition Reduction

U

Unemployment compensation, Unemployment compensation.

Union:

Benefits, Union benefits and dues.

Dues, Union benefits and dues.

Reimbursed convention expenses, Reimbursed union convention expenses.

Unemployment benefits, Payments by a union.

Utility rebates, Utility rebates.

V

VA payments, VA payments.

Valuation of fringe benefits, Valuation of Fringe Benefits

Vehicle, employer-provided, Employer-provided vehicles.

Veterans' benefits, Veterans' benefits.

Viatical settlement, Viatical settlement.

Volunteer tax counseling, Volunteer tax counseling.

Volunteers, Volunteers

Volunteers in Service to America, Volunteers in Service to America (VISTA).

W

Welfare payments, Welfare and Other Public Assistance Benefits

Work-training programs, Work-training program.

Workers' compensation, Workers' Compensation, Other Sickness and Injury Benefits