Page 66 - Virtual Currencies

8:29 - 7-Feb-2023
Page 43 of 43
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Scholarship prizes 37 Fileid: … tions/p525/2022/a/xml/cycle08/source Trusts:
Retirement:
Stock options 11, 13
Profit-sharing plan 18 Settlement 2 Stock options, nonstatutory: Grantor trusts 33
Public assistance benefits 30 Retirement planning services 6, Exercise or transfer 12 Income 33
Public Health Service 18 8 Grant 11 Tuition program, qualified
Public safety officers killed in Retirement plans 16 Sale 12 (QTP) 36
line of duty 29 (See also Pensions) Stock options, statutory: Tuition reduction 9
Public transportation passes, Automatic contribution Exercise 12
employer-provided 8 arrangements 9 Grant 12 U
Publications (See Tax help) Contributions 9, 11, 12 Sale 12
Pulitzer prize 36 Elective deferrals (See Elective Stockholder debts 21 Unemployment
compensation 29
Punitive damages 32 deferrals) Stolen property 37
Rewards 36 Strike benefits 37 Unions (See Labor unions)
Q Roth contributions 10 Student loans: Unlawful discrimination suits:
Deduction for costs 33
Royalties 17
Qualified tuition program Cancellation of debt 21
(QTP) 36 S Substantial risk of forfeiture 14 V
R S corporations 18 Substantially vested property 14 VA payments 36
Supplemental unemployment
Valuation:
benefits 30
Raffles 34 Safety achievement awards 4 Surviving spouse: Fringe benefits 9
Salary reduction simplified
Railroad: employee pension plans Life insurance proceeds paid Stock options 11
Retirement annuities 36 (See SARSEPs) to 23 Vehicle:
Sick pay 20 Sale of home 36 Survivor benefits 29 Commuter highway 8
Unemployment compensation Sales contracts: Employer-provided 9
benefits 29 Cancellation of 32 Veterans benefits 16
Real estate: SARSEPs 9 T Disability compensation 19
Qualified real property business Excess contributions 11 Tables and figures: Retroactive VA
debt, cancellation of 22 Savings bonds 35 Group-term life insurance determination 19
Rebates: Savings incentive match plans (Table 1) 7 Special statute of limitations 19
Cash 32 for employees (See SIMPLE Tax benefit rule 24 Viatical settlements 24
Utility 37 plans) Tax Counseling for the Virtual Currency 4
Recovery of amounts previously Scholarships and fellowships 36 Elderly 16 Volunteer work 16
deducted 24, 26 Self-employed persons: Tax help 38 Tax counseling (Volunteer
Itemized deductions 24, 25 U.S. citizens working for foreign Tax-sheltered annuity plans Income Tax Assistance
Non-itemized deductions 29 employers in U.S. treated (403(b) plans) 9 Program) 16
Unused tax credits, refiguring as 16 Limit for 10 Volunteers in Service to America
of 28, 29 Senior Companion Program 16 Terminal illness 24 (VISTA) 16
Worksheet of itemized Service Corps of Retired Terrorist attacks:
deductions (Worksheet Executives (SCORE) 16 Disability payments for injuries W
2) 27, 28 Severance pay 4 from 19
Refunds: Outplacement services 4 Tax relief for victims 2, 18 W-2 form (See Form W-2)
Federal income tax 24 Sick pay 4 Thrift Savings Plan 9 Welfare benefits 30
Mortgage interest 24 Sickness and injury benefits 20 Title VII, Civil Rights Act of 1964: Whistleblower 37
State tax 24 SIMPLE plans 9 Back pay and damages for Winter energy payments 32
Rehabilitative program Limit for deferrals under 10 emotional distress under 32 Withholding:
payments 16 Smallpox vaccine injuries 37 Tour guides, free tours for 34 Barter exchange
Reimbursements: Social security and Medicare Trade Act of 1974: transactions 20
Business expenses 3 taxes: Trade readjustment allowances Unemployment
Casualty losses 32 Foreign employers, U.S. citizens under 30 compensation 30
Meals and lodging 8 working for in U.S. 16 Transferable property 14 Work-training programs 30
Medical expenses 20 Paid by employer 4 Transit passes 8 Workers' compensation 19
Moving expenses 3, 36 Standard deduction: Travel agencies: Working condition benefits 9
Related party transactions: Recoveries 26 Free tour to organizer of group of Worksheets:
Stock option transfer 12 State employees: tourists 34 Computations for Worksheet 2,
Religious order members 15 Unemployment benefits paid Travel and transportation lines 1a and 1b (Worksheet
expenses:
2a) 27
Rental income and expenses: to 30 Group-term life insurance
Personal property rental 17 State or local governments: Free tours from travel (Worksheet 1) 6, 7
agencies 34
Reporting of 17 Interest on obligations of 35 Fringe benefits 8 Recoveries of itemized
Repayments 37, 38 State or local taxes: Reimbursements 3 deductions (Worksheet
Repossession 32 Refunds 24 School children, transporting 2) 27, 28
Restricted property 14, 15 Statutory stock option holding of 37
Retired Senior Volunteer period 13
Program (RSVP) 16, 17 Stock appreciation rights 4

Publication 525 (2022) Page 43