Source: http://taxmap.ntis.gov/taxmap/archive2011/taxmap/pub17/p17toc.htm
Timestamp: 2015-03-06 11:09:18
Document Index: 65174395

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Publication 17index
Introduction, Useful Items and Important ChangesFor use in Preparing 2011 ReturnsPart 1The Income Tax ReturnChapter 1Filing InformationDo I Have To File a Return?Individuals—In GeneralDependentsCertain Children Under Age 19 or Full-Time StudentsSelf-Employed PersonsAliensWho Should FileWhich Form Should I Use?Form 1040EZForm 1040AForm 1040Does My Return Have To Be on Paper?IRSWhen Do I Have To File?Extensions of Time To FileHow Do I Prepare My Return?When Do I Report My Income and Expenses?Social Security NumberPresidential Election Campaign FundComputationsAttachmentsThird Party DesigneeSignaturesPaid PreparerRefundsAmount You OweGift To Reduce Debt Held by the PublicName and AddressWhere Do I File?What Happens After I File?What Records Should I Keep?Why Keep Records?Kinds of Records to KeepBasic RecordsHow Long to Keep RecordsRefund InformationInterest on RefundsChange of AddressWhat If I Made a Mistake?Amended Returns and Claims for RefundPenaltiesChapter 2Filing StatusMarital StatusSingleMarried Filing JointlyFiling a Joint ReturnMarried Filing SeparatelySpecial RulesHead of HouseholdConsidered UnmarriedKeeping Up a HomeQualifying PersonQualifying Widow(er) With Dependent ChildChapter 3Personal Exemptions and DependentsExemptionsPersonal ExemptionsExemptions for DependentsQualifying ChildQualifying RelativeSocial Security Numbers for DependentsChapter 4Tax Withholding and Estimated TaxTax Withholding for 2012Salaries and WagesTipsTaxable Fringe BenefitsSick PayPensions and AnnuitiesGambling WinningsUnemployment CompensationFederal PaymentsBackup WithholdingEstimated Tax for 2012Who Does Not Have To Pay Estimated TaxWho Must Pay Estimated TaxHow To Figure Estimated TaxWhen To Pay Estimated TaxHow To Figure Each PaymentHow To Pay Estimated TaxCredit for Withholding and Estimated Tax for 2011WithholdingEstimated TaxUnderpayment Penalty for 2011Part 2IncomeChapter 5Wages, Salaries, and Other EarningsEmployee CompensationMiscellaneous CompensationFringe BenefitsRetirement Plan ContributionsStock OptionsRestricted PropertySpecial Rules for Certain EmployeesClergyMembers of Religious OrdersForeign EmployerMilitaryVolunteersSickness and Injury BenefitsDisability PensionsLong-Term Care Insurance ContractsWorkers' CompensationOther Sickness and Injury BenefitsChapter 6Tip IncomeKeeping a Daily Tip RecordReporting Tips to Your EmployerReporting Tips on Your Tax ReturnAllocated TipsChapter 7Interest IncomeGeneral InformationTaxable InterestU.S. Savings BondsEducation Savings Bond ProgramU.S. Treasury Bills, Notes, and BondsBonds Sold Between Interest DatesInsuranceState or Local Government ObligationsOriginal Issue Discount (OID)When To Report Interest IncomeHow To Report Interest IncomeChapter 8Dividends and Other DistributionsGeneral InformationOrdinary DividendsQualified DividendsDividends Used to Buy More StockMoney Market FundsCapital Gain DistributionsNondividend DistributionsLiquidating DistributionsDistributions of Stock and Stock RightsOther DistributionsHow To Report Dividend IncomeChapter 9Rental Income and ExpensesRental IncomeRental ExpensesRepairs and ImprovementsOther ExpensesProperty Changed to Rental UseRenting Part of PropertyNot Rented for ProfitPersonal Use of Dwelling Unit (Including Vacation Home)What Is a Day of Personal UseDwelling Unit Used as a HomeHow To Figure Rental Income and DeductionsHow To Divide ExpensesDepreciationLimits on Rental LossesAt-Risk RulesPassive Activity LimitsHow To Report Rental Income and ExpensesSchedule E (Form 1040)Chapter 10Retirement Plans, Pensions, and AnnuitiesGeneral InformationHow To ReportCost (Investment in the Contract)Taxation of Periodic PaymentsSimplified MethodTaxation of Nonperiodic PaymentsLump-Sum DistributionsRolloversSpecial Additional TaxesTax on Early DistributionsTax on Excess AccumulationSurvivors and BeneficiariesChapter 11Social Security and Equivalent Railroad Retirement BenefitsAre Any of Your Benefits Taxable?How To Report Your BenefitsHow Much Is Taxable?ExamplesDeductions Related to Your BenefitsRepayments More Than Gross BenefitsChapter 12Other IncomeBarteringCanceled DebtsExceptionsHost or HostessLife Insurance ProceedsEndowment Contract ProceedsAccelerated Death BenefitsPublic Safety Officer Killed in the Line of DutyPartnership IncomeS Corporation IncomeRecoveriesItemized Deduction RecoveriesRents from Personal PropertyRepaymentsRoyaltiesUnemployment BenefitsWelfare and Other Public Assistance BenefitsOther IncomePart 3Gains and LossesChapter 13Basis of PropertyCost BasisReal PropertyAdjusted BasisIncreases to BasisDecreases to BasisBasis Other Than CostProperty Received for ServicesTaxable ExchangesInvoluntary ConversionsNontaxable ExchangesProperty Transferred From a SpouseProperty Received as a GiftInherited PropertyProperty Changed From Personal to Business or Rental UseStocks and BondsChapter 14Sale of PropertySales and TradesWhat Is a Sale or Trade?How To Figure Gain or LossNontaxable TradesTransfers Between SpousesRelated Party TransactionsCapital Gains and LossesCapital or Ordinary Gain or LossCapital Assets and Noncapital AssetsHolding PeriodNonbusiness Bad DebtsWash SalesRollover of Gain From Publicly Traded SecuritiesChapter 15Selling Your HomeMain HomeFiguring Gain or LossSelling PriceAmount RealizedAdjusted BasisAmount of Gain or LossDispositions Other Than SalesDetermining BasisExcluding the GainMaximum ExclusionOwnership and Use TestsReduced Maximum ExclusionBusiness Use or Rental of HomeReporting the SaleSpecial SituationsRecapturing (Paying Back) a Federal Mortgage SubsidyChapter 16Reporting Gains and LossesReporting Capital Gains and LossesCapital LossesCapital Gain Tax RatesComprehensive ExamplePart 4Adjustments to IncomeChapter 17Individual Retirement Arrangements (IRAs)Traditional IRAsWho Can Open a Traditional IRA?When and How Can a Traditional IRA Be Opened?How Much Can Be Contributed?When Can Contributions Be Made?How Much Can You Deduct?Nondeductible ContributionsInherited IRAsCan You Move Retirement Plan Assets?When Can You Withdraw or Use IRA Assets?When Must You Withdraw IRA Assets? (Required Minimum Distributions)Are Distributions Taxable?What Acts Result in Penalties or Additional Taxes?Roth IRAsWhat Is a Roth IRA?When Can a Roth IRA Be Opened?Can You Contribute to a Roth IRA?Can You Move Amounts Into a Roth IRA?Are Distributions Taxable?Chapter 18AlimonyGeneral RulesInstruments Executed After 1984How To Deduct Alimony PaidHow To Report Alimony ReceivedRecapture RuleChapter 19Education- Related AdjustmentsStudent Loan Interest DeductionStudent Loan Interest DefinedCan You Claim the DeductionHow Much Can You DeductHow Do You Figure the DeductionTuition and Fees DeductionCan You Claim the DeductionWhat Expenses QualifyWho Is an Eligible StudentWho Can Claim a Dependent's ExpensesHow Much Can You DeductEducator ExpensesPart 5Standard Deduction and Itemized DeductionsChapter 20Standard DeductionStandard Deduction AmountStandard Deduction for DependentsWho Should ItemizeChapter 21Medical and Dental ExpensesWhat Are Medical Expenses?What Expenses Can You Include This Year?How Much of the Expenses Can You Deduct?Whose Medical Expenses Can You Include?YourselfSpouseDependentDecedentWhat Medical Expenses Are Includible?Insurance PremiumsMeals and LodgingTransportationDisabled Dependent Care ExpensesHow Do You Treat Reimbursements?Insurance ReimbursementDamages for Personal InjuriesHow Do You Figure and Report the Deduction on Your Tax Return?What Tax Form Do You Use?Impairment-Related Work ExpensesHealth Insurance Costs for Self-Employed PersonsChapter 22TaxesTests To Deduct Any TaxIncome TaxesState and Local Income TaxesForeign Income TaxesGeneral Sales TaxesReal Estate TaxesReal Estate-Related Items You Cannot DeductPersonal Property TaxesTaxes and Fees You Cannot DeductWhere To DeductChapter 23Interest ExpenseHome Mortgage InterestAmount DeductiblePointsMortgage Insurance PremiumsForm 1098, Mortgage Interest StatementInvestment InterestInvestment PropertyAllocation of Interest ExpenseLimit on DeductionItems You Cannot DeductPersonal InterestAllocation of InterestHow To ReportChapter 24ContributionsOrganizations That Qualify To Receive Deductible ContributionsTypes of Qualified OrganizationsContributions You Can DeductContributions From Which You BenefitExpenses Paid for Student Living With YouOut-of-Pocket Expenses in Giving ServicesContributions You Cannot DeductContributions to IndividualsContributions to Nonqualified OrganizationsContributions From Which You BenefitValue of Time or ServicesPersonal ExpensesAppraisal FeesContributions of PropertyDetermining Fair Market ValueGiving Property That Has Decreased in ValueGiving Property That Has Increased in ValueWhen To DeductLimits on Deductions50% Limit30% LimitSpecial 30% Limit for Capital Gain Property20% LimitCarryoversRecords To KeepCash ContributionsNoncash ContributionsOut-of-Pocket ExpensesHow To ReportChapter 25Nonbusiness Casualty and Theft LossesCasualtyTheftLoss on DepositsProof of LossFiguring a LossDecrease in Fair Market ValueAdjusted BasisInsurance and Other ReimbursementsSingle Casualty on Multiple PropertiesDeduction Limits$100 Rule10% RuleWhen To Report Gains and LossesDisaster Area LossHow To Report Gains and LossesChapter 26Car Expenses and Other Employee Business ExpensesTravel ExpensesTraveling Away From HomeTax HomeTemporary Assignment or JobWhat Travel Expenses Are Deductible?Travel in the United StatesTravel Outside the United StatesConventionsEntertainment Expenses50% LimitWhat Entertainment Expenses Are Deductible?What Entertainment Expenses Are Not Deductible?Gift ExpensesTransportation ExpensesCar ExpensesRecordkeepingHow To Prove ExpensesHow Long To Keep Records and ReceiptsHow To ReportReimbursementsCompleting Forms 2106 and 2106-EZSpecial RulesIllustrated ExampleChapter 27Tax Benefits for Work-Related EducationQualifying Work- Related EducationEducation Required by Employer or by LawEducation To Maintain or Improve SkillsEducation To Meet Minimum RequirementsEducation That Qualifies You for a New Trade or BusinessWhat Expenses Can Be DeductedTransportation ExpensesTravel ExpensesNo Double Benefit AllowedReimbursementsDeducting Business ExpensesSelf-Employed PersonsEmployeesPerforming Artists and Fee-Basis OfficialsImpairment-Related Work ExpensesRecordkeepingChapter 28Miscellaneous DeductionsDeductions Subject to the 2% LimitUnreimbursed Employee Expenses (Line 21)Tax Preparation Fees (Line 22)Other Expenses (Line 23)Deductions Not Subject to the 2% LimitList of DeductionsNondeductible ExpensesList of Nondeductible ExpensesPart 6Figuring Your Taxes and CreditsChapter 29How To Figure Your TaxFiguring Your TaxAlternative Minimum TaxTax Figured by IRSFiling the ReturnChapter 30Tax on Investment Income of Certain ChildrenWhich Parent's Return To UseParents Who Do Not File a Joint ReturnParent's Election To Report Child's Interest and DividendsEffect of Making the ElectionFiguring Child's IncomeFiguring Additional TaxIllustrated ExampleTax for Certain Children Who Have Investment Income of More Than
II)Step 3. Figuring the Child's Tax (Form 8615, Part III)Illustrated ExampleChapter 31Child and Dependent Care CreditTests To Claim the CreditQualifying Person TestEarned Income TestWork-Related Expense TestJoint Return TestProvider Identification TestHow To Figure the CreditFiguring Total Work-Related ExpensesEarned Income LimitDollar LimitAmount of CreditHow To Claim the CreditEmployment Taxes for Household EmployersExampleChapter 32Credit for the Elderly or the DisabledAre You Eligible for the Credit?Qualified IndividualIncome LimitsCredit Figured for YouFiguring the Credit YourselfStep 1. Determine Initial AmountStep 2. Total Certain Nontaxable Pensions and BenefitsStep 3. Determine Excess Adjusted Gross IncomeStep 4. Determine the Total of Steps 2 and 3Step 5. Determine Your CreditChapter 33Child Tax CreditQualifying ChildAmount of CreditLimits on the CreditClaiming the CreditAdditional Child Tax CreditChecking Your WithholdingExampleChapter 34Education CreditsWho Can Claim an Education CreditQualified Education ExpensesNo Double Benefit AllowedAdjustments to Qualified Education ExpensesWhen Must the Credit Be Repaid (Recaptured)Chapter 35Earned Income Credit (EIC)Do You Qualify for the Credit?If Improper Claim Made in Prior YearPart A. Rules for EveryoneRule 1. Your AGI Must Be Less Than:Rule 2. You Must Have a Valid Social Security Number (SSN)Rule 3. Your Filing Status Cannot Be Married Filing SeparatelyRule 4. You Must Be a U.S. Citizen or Resident Alien All YearRule 5. You Cannot File Form 2555 or Form 2555-EZRule 6. Your Investment Income Must Be $3,150 or LessRule 7. You Must Have Earned IncomePart B. Rules If You Have a Qualifying ChildRule 8. Your Child Must Meet the Relationship, Age, Residency, and Joint Return
YearPart D. Figuring and Claiming the EICRule 15. Your Earned Income Must Be Less Than:IRS Will Figure the EIC for YouHow To Figure the EIC YourselfExamplesExample 1. John and Janet Smith (Form 1040A)Example 2. Kelly Green (Form 1040EZ)Chapter 36Other CreditsNonrefundable CreditsAlternative Motor Vehicle CreditAlternative Fuel Vehicle Refueling Property CreditCredit to Holders of Tax Credit BondsForeign Tax CreditMortgage Interest CreditNonrefundable Credit for Prior Year Minimum TaxPlug-in Electric Drive Motor Vehicle CreditPlug-in Electric Vehicle CreditResidential Energy CreditsRetirement Savings Contributions Credit (Saver's Credit)Refundable CreditsAdoption CreditCredit for Tax on Undistributed Capital GainFirst-Time Homebuyer CreditHealth Coverage Tax CreditRefundable Credit for Prior Year Minimum TaxCredit for Excess Social Security Tax or Railroad Retirement Tax