Page 136 - 2020 Publication 17

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Signing of return by
Injured spouse 14 Estimated tax 40 Capital 22 14:38 - 19-Jan-2021
Claim for refund 14 Extension for citizens outside Casualty 100, 102 court-appointed
Innocent spouse relief: U.S. 11 Gambling (See Gambling representative 14
Form 8857 22 Filing status 21 winnings and losses) Mexico:
Joint returns 22 Fraud penalty 20 Theft 100, 102 Resident of 27, 32
Insolvency: Guardian of spouse, signing Lost property 101 Military (See Armed forces)
Canceled debt not deemed to be as 22 Lotteries and raffles 73 Mineral royalties 70
income 67 Injured spouse 14 (See also Gambling winnings and Ministers (See Clergy)
Installment agreements 15 Innocent spouse 22 losses) Miscellaneous deductions 98
Insurance: Nonresident or dual-status alien Missing children:
Accident (See Accident spouse 22 Photographs of, included in IRS
insurance) Responsibility for 21 publications 3
Life 39, 48 Separate return after joint 23 M Mistakes (See Errors)
(See also Life insurance) Signing 14, 22 MAGI (See Modified adjusted gross Modified adjusted gross income
(See also Group-term life Social security and railroad income (MAGI)) (MAGI):
insurance) retirement benefits 65 Mailing returns (See Tax returns) IRAs, computation for:
Reimbursements: State and local income taxes, Married dependents, filing joint Effect on deduction if covered
From casualty insurance 72 deduction of 95 return 26, 29 by employer retirement
Insurance companies: Joint return test 26, 29 Married filing separately 22 plan (Table 9-1) 78, 80
State delinquency proceedings, Judges, federal: Community property states 23 Effect on deduction if not
IRA distributions not made Employer retirement plan Credits, treatment of 22 covered by employer
due to 85 coverage 78 Deductions: retirement plan
Insurance premiums: Jury duty pay 74 Changing method from or to (Table 9-2) 79
Life 35, 101 itemized deductions 92 Worksheet 9-1 80
Medical 35 Treatment of 22 Roth IRAs, computation for:
Paid in advance 55 Earned income credit 22 Phaseout (Table 9-3) 86
Insurance proceeds: K How to file 22 Worksheet 9-2 85
Dividends, interest on 55 Kickbacks 74 Itemized deductions 22, 92 Money market certificates 55
Installment payments 59 Kiddie tax (See Children, One spouse has itemized so Mortgage:
Life 59 subheading: Unearned income other must as well 90 Relief 66
Interest: of) Joint state and local income taxes Mortgages:
Fees to collect 100 Kidnapped children: filed, but separate federal Assistance payments 71
Frozen deposits 55 Qualifying child 28 returns 94 Discounted mortgage loan 66
Usurious 55 Qualifying relative 32 Rollovers 22 Interest:
Interest income 53 Social security and railroad Refund of 68
Form 1099-INT 11 retirement benefits 63 MSAs (See Medical savings
Frozen deposits, from 74 State and local income taxes 94 accounts (MSAs))
Recovery of income, on 68 L Tenants by the entirety, allocation Multiple support agreement 35
Savings bonds 74 Labor unions 38 of real estate taxes 96 Municipal bonds 59
Tax refunds, from 17 Dues and fees 75 Married taxpayers 21–23 Mutual funds:
Interest payments 68 Sick pay withholding under union (See also Joint returns) Nonpublicly offered 100
(See also Mortgages) agreements 38 (See also Married filing separately)
Canceled debt including 66 Strike and lockout benefits 75 (See also Tenants by the entirety)
Student loans deduction 22 Unemployment compensation Age 65 or older spouse:
Interference with business payments from 71 Standard deduction 91 N
operations: Late filing 3 Blind spouse: Name change 12, 43
Damages as income 72 Penalties 10, 19 Standard deduction 91 National Housing Act:
Internal Revenue Service (IRS): Late payment: Deceased spouse 5, 6, 21 Mortgage assistance 71
Fraud or misconduct of Penalties on tax payments 19 (See also Surviving spouse) National of the United States 27
employee, reporting Law enforcement officers: Dual-status alien spouse 22 Native Americans (See Indians)
anonymously 3 Life insurance proceeds when Estimated tax 40 Negligence penalties 19
Mission of 4 death in line of duty 68 Filing status 5, 6, 21 Net operating losses:
International Legal expenses 100, 101 IRAs 77 Refund of carryback 19
employment (See Foreign Liability insurance: Spouse covered by employer New Jersey Nonoccupational
employment) Reimbursements from 72 plan 77, 78 Disability Benefit Fund 95
International organizations, License fees: Living apart 21 New Jersey Unemployment
employees of 51 Deductibility of 98 Nonresident alien spouse 13, 22 Compensation Fund 95
Internet: Nondeductibility of 100 Roth IRAs 86 New York Nonoccupational
Electronic filing over (See E-file) Life insurance 48, 68 Signatures when spouse unable Disability Benefit Fund 95
Investments: (See also Group-term life insurance) to sign 14 Nobel Prize 74
Fees 100 (See also Accelerated death Social security or railroad Nominees 54, 59
Seminars 101 benefits) retirement benefits, Nonemployee compensation 73
IRAs (See Individual retirement Form 1099-R for surrender of taxability 61 Nonresident aliens 7
arrangements (IRAs)) policy for cash 67 Mass transit passes, Due dates 10
Itemized deductions: Premiums 101 employer-provided 49 Estimated tax 40
Changing from standard to Proceeds 59 Maximum age. The age restriction Individual taxpayer identification
itemized deduction (or vice As income 67 for contributions to a number (ITIN) 13
versa) 92 Public safety officers who died or traditional IRA has been Spouse 13
Choosing to itemize 91, 92 were killed in line of duty, tax eliminated. : Joint returns not available 22
Form 1040 to be used 69 exclusion 68 Traditional IRA contributions 75 Separated 23
Married filing separately 22, 92 Surrender of policy for cash 67 Medical and dental expenses: Standard deduction 90
One spouse has itemized 90 Withholding 39 Reimbursements, treatment Taxpayer identification
Recovery 69 Life insurance premiums 35 of 53 number 36
Standard deduction to be Lifetime learning credit: Medical insurance (See Accident Waiver of alien status 51
compared with 91 Married filing separately 22 insurance) Northern Mariana Islands:
State tax, for 92 Limits: Medical insurance premiums 35 Income from 7
ITIN (See Individual taxpayer Miscellaneous deductions 99 Medical savings accounts Notary fees 73
identification number (ITIN)) Loans 18 (MSAs) 47, 74 Notes:
ITINs (See Individual taxpayer (See also Debts) (See also Archer MSAs) Discounted 47, 59
identification number (ITIN)) Lobbying expenses 101 Medicare Advantage MSA 74 Received for services 47
Local assessments: Medicare 47, 51 Not-for-profit activities 72
Deductibility of 97 (See also Social security and Nursing homes:
J Local income taxes, itemized Medicare taxes) Insurance for care
in (See Long-term care
Benefits 71
deductions 92
Job search: Local law violated 33 Medicare Advantage insurance contracts)
Deduction of expenses for Lockout benefits 75 MSA (See Medical savings Nutrition Program for the
Interviews 74 Lodging 34 accounts (MSAs)) Elderly 72
Joint accounts 54 Long-term care insurance Medicare taxes, not support 35
Joint returns: contracts 53 Member of household or
Accounting period 21 Chronically ill individual 53, 68 relationship test 32
After separate return 23 Exclusion, limit of 53 Mentally incompetent persons 52 O
Deceased spouse 21 Qualified services defined 53 (See also Disabilities, persons with) OASDI 72
Dependents on 33 Losses 19, 23 Occupational taxes:
Divorced taxpayers 21 (See also Gains and losses) Deduction of:
Page 132 Publication 17 (2020)