Page 64 - Virtual Currencies

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The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Estimated tax:
Unemployment compensation,
Childcare providers 3, 34 Fileid: … tions/p525/2022/a/xml/cycle08/source Royalties 17
Chronic illness 19 paid as substitute for 30 Unemployment Form 1040, Schedule D:
Accelerated death benefits paid Disaster relief: compensation 30 Stock options 12
to 24 Disaster mitigation payments 31 Excess: Stock options reported on 12
Citizens outside U.S.: Disaster Relief and Emergency Annual additions 11 Form 1040, Schedule E:
Exclusion of foreign income 2 Assistance Act: Contributions 11 Partner's return 17
Civil Rights Act of 1964, Title VII: Grants 30 Deferrals 10 Royalties 17
Back pay and damages for Unemployment benefits 29 Expected inheritance 35 Form 1041:
emotional distress under 32 Payments 30 Expenses paid by another 33 Estates and trusts 33
Clergy 15 Discounts: Exxon Valdez settlement 33 Form 1041, Schedule K-1:
Coal 17 Employee discounts 6 Eligible retirement plan 33 Beneficiary's share of income,
Colleges and universities: Employee stock purchase Income averaging 34 deductions, credits, etc. 33
Faculty lodging 8 plans 13 Legal expenses 33 Form 1065:
Scholarships and fellowships 36 Mortgage loan for early Reporting Partnership return 17
Commissions: payment 21 requirement-statement 33 Form 1065, Schedule K-1:
Advance 3 Dividends: Partner's share of income 17
Commuter highway vehicles 8 Restricted stock 15 F Form 1098:
Compensation: Divorced taxpayers: Faculty lodging 8 Mortgage interest statement 24
Employee 3 Stock options exercised incident Fair Market Value (FMV) 3 Form 1099-B:
to divorce 12
Miscellaneous 3 Farming: Barter exchange
Unemployment 29 Down payment assistance 33 Qualified farm debt, cancellation transactions 20, 21
Workers' 19 of 22 Form 1099-C:
Compensatory damages 20, 33 E Federal employees: Cancellation of debt 21
Constructive receipt of income 2 Educational assistance: Accrued leave payment 4 Form 1099-DIV:
Copyrights: Employer-provided 6 Compensation Act (FECA) Restricted stock dividends 15
Infringement damages 32 Scholarships and fellowships 36 payments 20 Form 1099-G:
Royalties 17 Educational institutions: Cost-of-living allowances 4 State tax refunds 24
Corporate directors 34 Faculty lodging 8 Disability pensions 18 Unemployment
Cost-of-living allowances 4 Elderly persons: Thrift Savings Plan for 9 compensation 29
Court awards 32 Nutrition Program for the Federal income tax: Form 1099-K:
(See also Damages from lawsuits) Elderly 32 Refunds 24 Sharing/Gig economy 29
Credit card Insurance 33 Tax Counseling for the Fees for services 34 Form 1099-MISC:
Credits: Elderly 16 Financial counseling fees 6 Services totaling $600 or
Recoveries, refiguring of unused Election precinct officials 34 Fellowships 36 more 34
credits 28, 29 Elective deferrals 9 Stock options exercised incident
Currency transactions, Catch-up contributions 10 FICA withholding: to divorce 12
Foreign employers, U.S. citizens
foreign 34 Excess annual additions 11 working for in U.S. 16 Form 1099-R:
Excess contributions 11 Paid by employer 4 Charitable gift annuities 32
D Excess deferrals 10 Fiduciaries: Excess annual additions 11
Damages from lawsuits 32 Increased limit for last 3 years Fees for services 34 Excess deferral amounts 11
prior to retirement age 10
Back pay awards 3 Limit on 9 Financial counseling fees 6 Surrender of life insurance policy
for cash 23
Breach of contract 32 (See also Retirement planning Form 1120-POL:
Reporting by employer 10
Compensatory damages 20, 33 Emergency Homeowners' Loan services) Political organizations 32
Emotional distress under Title Program 31 Fitness programs: Form 1120-S:
VII, Civil Rights Act of Employer-provided 5
1964 32 Emotional distress damages 33 Flights: S corporation return 18
Punitive damages 32 Employee achievement Employer-provided aircraft 9 Form 1120-S, Schedule K-1:
Daycare providers 3 awards 4 No-additional-cost services 8 Shareholder's share of income,
(See also Childcare providers) Employee awards or bonuses 36 Food benefits: credits, deductions, etc. 18
Food program payments to 34 Employee compensation 3-15 Daycare providers, food program Form 2441:
De minimis (minimal) benefits 5, Fringe benefits 5-9 payments to 34 Child and dependent care
8 Restricted property 14, 15 Nutrition Program for the expenses 6
Death benefits 23 Retirement plan contributions 9 Elderly 32 Form 4255:
(See also Life insurance) Stock options 11-13 Foreign: Recapture of investment
Accelerated 24 Employee discounts 6 Currency transactions 34 credit 29
Debts: Employee stock purchase Employment 16 Form 6251:
Canceled 21 plans 12, 13 Governments, employees of 16 Alternative minimum tax 12
Excluded debt 22 Employer-owned life Income 2 Form 8839:
Nonrecourse debts 21 insurance 23 Service 18 Adoption assistance 5
Recourse 21 Employer-provided: Form 1040: Form 8853:
Stockholder's 21 Educational assistance 6 Excess contributions to elective Accelerated death benefits 24
Deduction: Vehicles 9 deferrals 11 Archer MSAs and long-term care
insurance contracts 5
Costs of discrimination suits 33 Employer, foreign 16 Recoveries 25
Deferred compensation: Employment: Unemployment Form 8919:
Uncollected social security and
Nonqualified plans 4 Abroad 16 compensation 29 Medicare tax on wages 3
Dependent care benefits 6 Agency fees 33 Wages from Form W-2 3 Form RRB-1099:
Depletion allowance 17 Contracts: Form 1040, Schedule A: Railroad retirement board
Differential wage payments 4 Severance pay for Repayment of commissions paid payments 31
cancellation of 4
Armed forces 16 in advance 3 Form SSA-1099:
Directors' fees 34 Endowment proceeds 23 Form 1040, Schedule B: Social security benefit
Energy:
Disability: Restricted stock dividends 15 statement 31
Military 16 Assistance 32 Form 1040, Schedule C: Form W-2:
Conservation:
Pensions 18 Bartering 20 501(c)(18)(D) contributions 10
Workers' compensation 20 Subsidies 33 Childcare providers to use 3 Accrued leave payment at time
Person with 30 Utility rebates 37 Personal property rental, of retirement or resignation 4
Estate income 33 reporting income from 17
Publication 525 (2022) Page 41