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Death benefits (Cont.) 14:38 - 19-Jan-2021
Public safety officers who died or Military and government Education: Errors:
were killed in line of duty, tax pensions 52 Savings bond program 58 Corrected wage and tax
exclusion 68 Public assistance benefits 71 Educational assistance: statement 43
Death of child 28 Reporting of disability pension Employer-provided 48 Discovery after filing, need to
Death of dependent 33 income 52 Scholarships (See Scholarships amend return 17
Debt instruments (See Bonds or Retirement, pensions, and and fellowships) Refunds 17
Notes) profit-sharing plans 52 Tuition (See Qualified tuition Escrow:
Debts 18, 68 Signing of return by programs) Taxes placed in, when
(See also Bad debts) court-appointed Education credits: deductible 96
Canceled (See Cancellation of representative 14 Married filing separately 22 Estate beneficiaries:
debt) Social security and railroad Education expenses: IRAs (See Individual retirement
Nonrecourse 66 retirement benefits, Employer-provided (See Educatio arrangements (IRAs))
Paid by another 12 deductions for 65 nal assistance) Losses of estate 73
Public, gifts to reduce 16 Workers' compensation 53 Tuition (See Qualified tuition Receiving income from estate 73
Recourse 66 Disabled: programs) Estates 73
Refund offset against 8, 14 Child 27 E-file 3, 5, 7 (See also Estate beneficiaries)
Deceased Dependent 33 Extensions of time to file 10 Income 73
taxpayers (See Decedents) Disaster Assistance Act of 1988: On time filing 10 Tax 98, 102
Decedents 6 Withholding 39 EIC (See Earned income credit) (See also Estate tax)
(See also Executors and Disaster relief 52, 71 Elderly or disabled, credit for: Estate tax:
administrators) (See also Terrorist attacks) Married filing separately 22 Deduction 98
Deceased spouse 6 Disaster Relief and Emergency Elderly persons: Estimated:
Due dates 10 Assistance Act: Credit for (See Elderly or Credit for 43
Filing requirements 6 Grants 71 disabled, credit for) Payment vouchers 41
Savings bonds 57 Unemployment Exemption from withholding 38 Estimated tax 36
Spouse's death 21 assistance 70 Home for the aged 34 Amount to pay to avoid
Standard deduction 90 Grants or payments 71 Long-term care (See Long-term penalty 41
Declaration of rights of taxpayers: Disclosure statement 19 care insurance contracts) Avoiding 39
IRS request for information 3 Discount, bonds and notes issued Nutrition Program for the Change in estimated tax 41
Deductions 68, 90 at 59 Elderly 72 Credit for 36, 42
(See also Recovery of amounts Distributions: Standard deduction for age 65 or Definition 36
previously deducted) Qualified charitable 83 older 90 Divorced taxpayers 43
Casualty losses 102 Required minimum Tax Counseling for the Elderly 9 Figuring amount of tax 41
Changing claim after filing, need distributions 81, 83 Election precinct officials: First period, no income subject to
to amend 18 (See also Individual retirement Fees, reporting of 73 estimated tax in 41
Itemizing (See Itemized arrangements (IRAs)) Elective deferrals: Fiscal year taxpayers 41
deductions) Dividends: Limits 49 Married taxpayers 40
Pass-through entities 100 Alaska Permanent Electronic filing (See E-file) Name change 43
Repayments 69 Fund (See Alaska Permanent Electronic payment options 3 Not required 39
Social security and railroad Fund dividends) Electronic reporting: Overpayment applied to 14
retirement benefits 65 Fees to collect 100 Returns (See E-file) Payments 15, 41
Standard deduction 90, 92 Stockholder debts when canceled Embezzlement: Figuring amount of each
Student loan interest as 67 Reporting embezzled funds 74 payment 41
deduction (See Student Divorced parents 28, 32 Emergency medical service Schedule 41
loans) Divorced taxpayers 72 personnel: When to start 41
Theft loss 102 (See also Alimony) Life insurance proceeds when Who must make 40
Deferred compensation: Child custody 28 death in line of duty 68 Payment vouchers 42
Limit 49 Estimated tax payments 43 Emotional distress damages 72 Penalty for underpayment 36,
Nonqualified plans 47 Filing status 21 Employee benefits 47, 48 41, 43, 44
Delinquent taxes: IRAs 77, 82 (See also Fringe benefits) Saturday, Sunday, holiday
Real estate transactions, tax Real estate taxes, allocation Employee business expenses: rule 41
allocation 96 of 96 Reimbursements 38, 46 Separate returns 43
Delivery services 10 Domestic help, can’t be claimed Returning excess 38 Social security or railroad
De minimis benefits 48 as dependent 25 Employee expenses: retirement benefits 63
Dependents 7, 25 Domestic help: Home computer 100 State and local income taxes,
(See also Child tax credit) Withholding 36 Miscellaneous 99 deduction of 94
Birth of 33 Donations (See Charitable Employees 38, 47, 48 Unemployment
Born and died within year 12, 36 contributions) (See also Fringe benefits) compensation 71
Death of 33 Down payment assistance 72 Awards for service 46 Excise taxes 83
Filing requirements: Dual-status taxpayers 7 Business (See also Penalties)
Earned income, unearned Joint returns not available 22 expenses (See Employee Deductibility (Table 11-1) 97
income, and gross income Standard deduction 90 business expenses) IRAs for failure to take minimum
levels (Table 1-2) 6 Due dates 9, 10 Form W-4 to be filled out when distributions 83
Married, filing joint return 26, 29 2020 dates (Table 1-5) 10 starting new job 37 Roth IRAs 88
Qualifying child 27 Extension (See Extension of time Fringe benefits 38 Exclusions from gross income:
Qualifying relative 32 to file) Jury duty pay 74 Accelerated death benefits 68
Social security number 12 Nonresident aliens' returns 10 Overseas Canceled debt 67
Adoption taxpayer Dues: employment (See Foreign Commuting benefits for
identification number 12, Club 101 employment) employees 49
36 Dwelling units: Employers: De minimis benefits 48
Alien dependents 36 Cooperative (See Cooperative Educational assistance Disability pensions of federal
Standard deduction for 91 housing) from (See Educational employees and military 52
Dependents not allowed to claim assistance) Educational assistance from
dependents 26 E-file options 9 employer 48
Dependent taxpayer test 26 Form W-4, having new Education Savings Bond
Depletion allowance 70 E employees fill out 37 Program 74
Deposits: Early withdrawal from deferred Overseas Elective deferrals, limit on
Loss on 100 interest account: employment (See Foreign exclusion 49
Depreciation: Higher education expenses, employment) Employee awards 46
Home computer 100 exception from penalty 76 Withholding rules 37 Energy conservation
Differential wage payments 47 IRAs: Employment: subsidies 72, 75
Differential wages: Early distributions, Agency fees 72 Foreign earned income 3
Wages for reservists: defined 85 Taxes: Frozen deposit interest 74
Military reserves 51 Penalties 83, 85 FICA withholding 11 Group-term life insurance 49
Direct deposit of refunds 14 Earned income: (See also Withholding) Long-term care insurance
Directors' fees 73 Defined: Employment taxes 36, 37, 42 contracts 53
Disabilities, persons with: For purposes of standard Endowment proceeds 67 Parking fees,
Accrued leave payment 52 deduction 91 Energy assistance 72 employer-provided 49
Armed forces 51 Dependent filing requirements Energy conservation: Public safety officers who died or
Blind (See Blind persons) (Table 1-2) 6 Measures and modifications 72 were killed in line of duty,
Cafeteria plans 52 Earned income credit 106 Subsidies 72 death benefits 68
Credit for (See Elderly or Filing claim 7 Utility rebates 75 Sale of home 74
disabled, credit for) Married filing separately 22 Equitable relief (See Innocent Scholarships 75
Insurance costs 52 spouse relief) Strike benefits 75
Publication 17 (2020) Page 129