Page 65 - Virtual Currencies

8:29 - 7-Feb-2023
Page 42 of 43
The type and rule above prints on all proofs including departmental reproduction proofs. MUST be removed before printing.
Health:
Itemized deductions:
Back pay awards 3 Fileid: … tions/p525/2022/a/xml/cycle08/source Missing children, photographs
Bonuses or awards 4 Flexible spending Recoveries 24, 25 of 2
Elective deferrals, reporting by arrangement 5 Mortgage:
employer 10 Insurance 5 J Assistance payment (under sec.
Failure to receive from Reimbursement arrangement 5 235 of National Housing
employer 3 Savings account 5 Job interview expenses 35 Act) 31
Fringe benefits reported on 5 Highly compensated employees: Joint returns: Discounted loan 21
Stock options from Excess contributions to elective Social security benefits or Interest refund 24
employers 12 deferrals 11 railroad retirement Qualified principal residence
Wage and tax statement 3 Historic preservation grants 35 payments 31 indebtedness 22
Form W-2G: Hobby losses 35 Joint state/local tax return: Relief 21
Gambling winnings 34 Holding period requirement 13 Recoveries 24 Motor vehicle,
Form W-4V: Holiday gifts 5 Jury duty pay 35 employer-provided 9
Unemployment compensation, Holocaust victims restitution 35 Moving expenses:
voluntary withholding Home, sale of 36 K Reimbursements 3, 36
request 30 Kickbacks 35 MSAs (Medical savings
Form W-9: Host 23 accounts) 35
Hotels:
Request for taxpayer
identification number 20 No-additional-cost services 8 L N
Foster care 34 Housing (See Lodging) Labor unions: National Health Service Corps
Foster Grandparent Program 16, Convention expenses, Scholarship Program 9
17 I reimbursed 37
Found property 34 Illegal activities 35 Dues 37 National Oceanic and
Atmospheric
Fringe benefit FMV 9 Income: Strike and lockout benefits 37 Administration 18
Fringe benefits 5 Assigned 2 Unemployment benefits paid National Senior Service
Accident and health insurance 5 Business and investment 17, 18 from 30 Corps 16, 17
Adoption, employer Constructive receipt of 2 Last day of tax year, income No-additional-cost services 8
assistance 5 Estate and trust 33 received on 2 No-fault car insurance:
Athletic facilities 5 Foreign employers 16 Leave (See Accrued leave Disability benefits under 20
Commuter highway vehicles 8 Illegal 35 payment) Nobel prize 36
De minimis benefits 5, 8 Miscellaneous 20 Length-of-service awards 4 Nonrecourse debt 21
Dependent care benefits 6 Other 32 Life insurance: Nonstatutory stock options 11
Educational assistance 6 Partnership 17 Employer-owned 23 Nontaxable income 2
Employee discounts 6 Prepaid 3 Proceeds 23 Not-for-profit activities 32
Faculty lodging 8 S corporation 18 Surrender of policy for cash 23 Notary fees 34
Financial counseling fees 6 Indian fishing rights 35 Loans 21 Notes received for services 4
Holiday gifts 5 Indian money account 35 (See also Mortgage) Nutrition Program for the
Meals and lodging 8 Individual retirement Below-market 32 Elderly 32
Moving expenses (See Moving arrangements (IRAs): Student 21
expenses) Deduction 32 Lockout benefits 37 O
No-additional-cost services 8 Inherited IRA 34 Lodging:
Retirement planning Inheritance 34 Campus lodging 8 Oil:
(See Retirement planning Clergy 15 Royalties from 17
services) IRA 34 Employer-paid or reimbursed 8 Options, stock 11, 13
Transit pass 8 Property not substantially Faculty lodging 8 Outplacement services 4
Tuition reduction 9 vested 15 Replacement housing Overseas work 2
Valuation of 9 Injury benefits 18-20 payments 31
Vehicle 9 Insurance Long-term care insurance 5, 19 P
Working condition benefits 9 Credit card 33 Lotteries and raffles 34 Parking fees:
Frozen deposits: Health 5 Lump-sum distributions: Employer-paid or reimbursed 8
Interest on 35 Life (See Life insurance) Survivor benefits 29
Long-term care (See Long-term Partner and partnership
income 17
care insurance)
G Interest: M Patents:
Gambling winnings and Canceled debt including 21 Manufacturer incentive Infringement damages 32
losses 34 Frozen deposits 35 payments 35 Royalties 17
Gas: Mortgage refunds 24 Meals: Peace Corps 16
Royalties from 17 Option on insurance 23 Employer-paid or reimbursed 8 Pensions:
Gifts 34 Recovery amounts 24 Nutrition Program for the Clergy 15
Holiday gifts from employer 5 Savings bond 35 Elderly 32 Disability pensions 18
Government employees State and local government Medicaid waiver payments 2, 34 Inherited pensions 34
(See Federal employees; State obligations 35 Medical: Military 16
employees) Interference with business Care reimbursements 20 Personal property:
Grantor trusts 33 operations: Savings accounts 35 Rental income and expense 17
Group-term life insurance: Damages as income 32 Medicare: Sale of 36
Worksheets 6, 7 International organizations, Advantage MSAs 35 Personal representatives
Gulf oil spill 35 employees of 16 Benefits 31 (See Fiduciaries)
Interview expenses 35 Tax paid by employer 4 Prepaid income 3
H Investment counseling fees 6 Medicare tax (See Social security Price reduced after purchase 22
and Medicare taxes)
HAMP: (See also Retirement planning Military (See Armed forces) Prizes and awards 4, 36
services)
Home affordable modification Investment income 17, 18 Minerals: Achievement awards 4
program: IRAs (See Individual retirement Employee awards or
Pay-for-performance success arrangements (IRAs)) Royalties from 17 bonuses 36
payments 31 Iron ore 17 Miscellaneous: Length-of-service awards 4
Hardest Hit Fund Program 31 ISOs (ISOs) 12, 13 Compensation 3 Pulitzer, Nobel, and similar
prizes 36
Income 20
Safety achievement 4
Page 42 Publication 525 (2022)