.256 Form 1040 is the main form of the tax return.
.257 Miscellaneous income such as jury duty fees, hobby income, amounts recovered on expenses deducted in previous years.  Do not include prizes, awards, gambling winnings or income from self-employment.
.258 A payment to replace regular wages while temporarily absent from work due to sickness or personal injury.  This does not usually include Workers' Compensation, Accident and Health Insurance Benefits, or Compensatory Damages.
.259 Cash or fair market value of property received as a prize in a television or radio quiz program, beauty contest or lottery.  
.260 Refund of state or local taxes that were deducted as an itemized deduction in a prior year. If deductions were not itemized last year, the refund doesn't have to be reported as income. 
.261 Alimony or spousal support payments received from a former spouse.  Do not include child support payments since they are not considered taxable income.
.479 Payments received as Unemployment Compensation from federal or state sources are taxable on the federal tax return.
.262 The maximum contribution to a qualified IRA is $2,000 per year.  If either taxpayer or spouse is covered by a company retirement plan, this amount could be limited or eliminated.
.481 A spouse's maximum contribution to a qualified IRA is $2,000 per year. If either taxpayer or spouse is covered by a company retirement plan, the deductible contribution could be limited or eliminated.
.263 Contributions made to a H.R.10 (Keogh) Plan of a sole proprietor or partnership.  Depending on the type of plan, the deduction limit for a self-employed person is generally the smaller of $30,000 or a percentage of taxable compensation.
.516 Spouse contributions to a H.R.10 (Keogh) Plan set up by a sole proprietor or partnership. Depending on the type of plan, the deduction limit for a self-employed person is generally the smaller of $30,000 or a percentage of taxable compensation.
.517 Contributions made to a simplified employee pension plan (SEP) set up by a sole proprietor or partnership. The deduction limit for a self-employed person is the lesser of $30,000 or a percentage of taxable compensation.
.518 Spouse contributions made to a simplified employee pension plan (SEP) set up by a sole proprietor or partnership. The deduction limit for a self-employed person is the lesser of $30,000 or a percentage of taxable compensation.
.264 Alimony or spousal support payments paid to a former spouse.  Do not include child support payments since they are not deductible.
.265 The penalty charged to withdraw funds from a time savings account before maturity.  Do not reduce total interest earned on that account by the penalty amount.  The entire penalty can be deducted even if it exceeds interest income.
.266 Net social security benefits for taxpayer reported on Form SSA-1099. Persons over 65 as of Jan 1, 2001 have no limitations on earnings
.267 Amounts received from employer as reimbursement for qualified moving expenses.  If qualified, reimbursements are excludable from taxable income. Do not include here if reimbursements are already included in wages.
.521 The quarterly payments made to the IRS to cover the estimated tax due on income that is not subject to withholding (e.g., self-employment income, unemployment compensation, gains from sales of assets).
.269 The most common taxable fringe benefits are the value of the personal use of a company-provided car or a membership in a country or health club.  Generally, an employer determines the amount of fringe benefits and includes it in employee's wages.
.483 Net social security benefits for spouse reported on Form SSA-1099. Persons over 65 as of Jan 1, 2001 have no limitations on earnings
.519 The portion of tier 1 railroad retirement benefits that are equivalent to social security benefits is reported on Form RRB-1099.  These benefits are subject to the same computation as social security benefits to determine the taxable amount.
.520 Spouse's portion of tier 1 railroad retirement benefits that are equivalent to social security benefits is reported on Form RRB-1099.  These benefits are subject to the same computation as social security benefits to determine taxable amount.
.636 Amount of interest paid this year on qualified student loans. This deduction is an adjustment to income.  It can be claimed even if deductions are not itemized on Schedule A. See IRS Publication 970.

.270 Schedule A is used to report itemized deductions.
.271 Amounts paid for subscriptions to magazines or services that are directly related to the production or collection of taxable income.  (E.g., subscriptions to investment publications, stock newsletters, etc.).
.272 Gambling losses are deductible as a miscellaneous deduction, which is not subject to the 2% of AGI limitation.  However, gambling losses can only be deducted to the extent of gambling winnings reported as Other Income on Form 1040.
.273 Amounts paid for medicines and drugs that require a prescription by a doctor for taxpayer, spouse, children, or other qualifying dependent. Do not include the cost of over-the-counter medicines such as aspirin, cold remedies, and vitamins.
.274 Amounts paid for transportation and lodging primarily for, and essential to, medical care provided by a doctor. Include mileage to and from doctor; taxi, ambulance; plane fare and lodging ($50 per night max per eligible person) to obtain care
.275 State income taxes other than those withheld from salary. (Assign state wage withholding to W-2 state tax withholding.) Include state income taxes paid this year for a prior year.
.544 Local income taxes other than those withheld from salary. (Assign local wage withholding to W-2 local tax withholding.) Include local income taxes paid this year for a prior year.
.276 State, local or foreign taxes paid on real property. Taxes must be based on the assessed value of the real property. Do not include taxes charged for local benefits and improvements that increase the property's value (assessments for streets, etc)
.535 Taxes based on the value of the personal property and charged on a yearly basis. Most common is the auto registration fee charged by the DMV. All or part of the fee that represents a charge based on the value of the vehicle is deductible.
.277 Other taxes paid not included under real estate or personal property taxes above. Example: foreign income and excess profits taxes. (These can be claimed as an itemized deduction or a credit against tax. Be sure to compare the tax savings.)
.280 Donations by cash or check to religious, charitable, educational, scientific, literary, or philanthropic organizations. Obtain a written receipt from the charity when donating more than $250 at one time; a canceled check is not sufficient.
.485 The fair market value (FMV) of property donated to a charitable organization.  If used clothing, furniture, or appliances is donated, the FMV is usually much less than the original cost.
.281 Fees paid to a tax professional to prepare federal and state tax returns.  These fees can also include the cost of tax preparation software programs and tax publications.  Include any fee paid for electronic filing.
.282 Investment expenses are deductible as a miscellaneous deduction.  These include investment fees, custodial fees, trust administration fees, and other expenses paid for managing investments that produce taxable income.
.283 Interest (or qualifying points) paid on a loan secured by a primary residence or a second home, including a mortgage, a second mortgage, a line of credit, and a home equity loan. Payments are reported on Form 1098, Mortgage Interest Statement.
.284 Points paid on loans used to buy or improve a primary residence, may possibly be deducted in the year the loan is made.Points paid to refinance an existing home loan must be deducted over the loan's life.Use for points not reported on Form 1098
.484 Deductible medical service fees paid to doctors, dentists, surgeons; the cost of hospitalization and related fees (lab, therapy, etc.); medical insurance premiums paid.  Only deduct actual out-of-pocket expenses less reimbursements. See IRS Pub 502
.486 Misc. itemized deductions, subject to 2% AGI limit.  Examples: cost/upkeep of uniforms worn as a condition of employment; union dues; job search expenses; education expenses; professional journal subscriptions.
.523 Other miscellaneous itemized deductions that are not reduced by 2% of adjusted gross income, such as federal estate tax on income in respect to a decedent, unrecovered investment in a pension, impairment-related work expenses of a disabled person.
.522 The quarterly payments made to state taxing authority to cover the estimated tax due on income that is not subject to withholding (e.g., self-employment income, gains from sales of assets).
.545 Interest paid on a loan secured by a main home or a second home, but not paid to a financial institution or not reported on federal Form 1098, Mortgage Interest Statement.

.285 Schedule B is used to report interest and dividend income.
.524 Interest received on a take-back mortgage or other form of seller-financing that results from the sale of a home or other property.  The buyer used the property as a personal residence.
.286 Ordinary (taxable) dividends are the most common type of distribution from a corporation.  They are reported on a 1099-DIV.  Do not include capital gain distributions or nontaxable dividends here.
.287 Taxable interest includes interest received from bank accounts, credit unions, loans to others.  Assign interest from U.S. obligations such as Treasury bills, notes, and bonds to the tax line 'US govt interest'.
.288 Interest on U.S. obligations, such as U.S. Treasury bills, notes, and bonds issued by any agency or instrumentality of the United States are taxable on federal return.  This income is exempt from all state and local income taxes.
.289 Generally, no federal income tax on interest on bonds or notes of states, counties, the District of Columbia, or possessions of the United States. Report nontaxable interest on Schedule B.
.290 Interest income from a qualified tax-exempt private activity bond is not taxable if it meets all requirements. This income is included on Schedule B as nontaxable interest income.
.487 Non-taxable Dividend income.  Refer to monthly statements or Form 1099-DIV for the amount of non-taxable dividends.
.488 Dividend income, capital gains distribution.  Long-term gains of mutual funds are taxable income.  Refer to monthly statements or Form 1099-DIV to determine which dividends are capital gain distributions.
.489 Non-taxable interest income other than from bonds or notes of states, counties, the District of Columbia, or a possession of the United States, or from a qualified private activity bond.
.490 Interest income that is taxed only by the federal government. 
.491 Interest income that is taxed only by state governments. 
.492 Generally, part of the original issue discount (OID) on these bonds must be reported as interest income each year the bond is held.  The issuer of the bond will make the OID computation and report it on Form 1099-OID.
.677 Dividend income, the qualified 5 year gain portion of the capital gain distribution.

.291 Schedule C is used to report income from self-employment. Use a separate Schedule C to report income and expenses from different businesses.
.293 Gross receipts or sales from a business before deducting adjustments for returns and allowances and cost of goods sold.
.294 Ordinary and necessary business-related meal and entertainment expenses to entertain a client, customer, or employee. 50% of these expenses are deductible. This area is closely scrutinized by the IRS.  Keep detailed records.  Refer to IRS Pub 463.
.493 Purchases, cost of goods.   Includes all merchandise or materials bought for resale or the use of manufacturing goods for sale. Do not include items withdrawn for personal use.
.494 The cost of labor directly involved with manufacturing the finished product. Do not include amounts paid to the owner as salary or draw.
.495 The cost of materials and supplies that are used in manufacturing the goods, but not the raw materials for the product.  Examples are hardware, chemicals, etc.
.496 Other costs directly related to creating the salable product.  This can include the costs for containers, freight charges, overhead expenses, packaging.
.296 Credits for returned merchandise and any other allowances made on sales.  These are deducted only if they were originally included in sales.
.297 Ordinary and necessary salaries, wages, and other compensation for services paid to employees who are directly connected to the trade or business.  Do not include amounts paid to the owner as salary or draw.
.298 Legal and professional fees (e.g.,lawyers or accountant's fees, licenses) which are directly related to the business. Legal fees paid to acquire business assets are added to the basis of the property and recovered using depreciation or amortization
.299 Renting or leasing of vehicles, machinery or equipment used in the business. If a car is leased for 30 days or more for use in the business, read the IRS publications 535 and 917 for more information.
.300 Rent or lease of real estate or property (office, building, warehouse) used in trade or business.  Advance lease payments that cover more than a year must be prorated.  Taxes paid on leased property are deductible.
.301 The cost of incidental materials and supplies (such as cleaning fluids, small tools, wrapping materials, etc.) used for the business during the tax year.
.302 The cost of other expenses directly related to the business that may not be applicable to the other tax lines of the Schedule C (e.g., dues and subscriptions, credit and collections costs, samples, bank and credit card fees).
.303 Miscellaneous income related to the business that is not included in gross receipts (e.g., recovery of bad debts, scrap sales, interest on notes or accounts receivable). Interest earned on business bank accounts is included on Schedule B.
.304 Reasonable costs of advertising the business in newspapers, publications, radio or television. Also include cost of brochures, business cards, or other promotional material. Do not include advertising costs incurred to influence legislation.
.305 Bad debts from sales/services.  In order to take a bad debt deduction, there must be a true debtor-creditor relationship.  The payments must have been included in income, the debt is worthless and steps were taken to collect.
.306 Include the business portion of car or truck gas/oil, repairs, insurance, interest, taxes, tires, etc.  Tax software should compare these actual expenses to the standard mileage rate and calculate the larger allowable deduction.
.307 Fees or commissions paid to independent contractors (nonemployees) for services.  Do not include any amounts already included as cost of goods sold.  Form 1099-MISC must be filed for payments of $600 or more to any individual during the year.
.308 Employee benefit programs provided for employees, such as accident or health plans; disability or wage continuation plans; medical or dental reimbursement plans; child care benefits. Do not include amounts paid for the owner's benefits.
.309 The only properties subject to depletion are oil or gas wells, exhaustible natural deposits and timber.  This is a deduction for the amount the natural resource decreases annually over its productive life.
.310 Insurance premiums paid to protect the business against losses by fire, accident, theft, errors and omissions, malpractice, liability, business interruption. Deduct advance payments over the term covered by the policy, whether cash or accrual basis
.311 Interest paid on real property used in the business for which a Form 1098 is received. If the interest is paid in advance, only the portion that applies to the current tax year may be deducted.
.312 Other interest paid on business indebtedness that is not mortgage interest paid to a financial institution.Include interest on loans to purchase the business.Only the portion of advance payments that applies to the current tax year is deductible.
.313 The cost of consumable office supplies such as stationery, pens, pencils, computer supplies, etc.  Include cost of postage stamps, business cards, UPS and Federal Express charges, rental of postal box or postage machines.
.314 Amounts paid as contributions to a qualified pension, profit-sharing, or annuity plan for employees.  Amounts contributed for the owner are included under Form 1040, Keogh Deduction.
.315 Costs incurred to maintain business property in ordinary and efficient operating condition. Include parts and labor. If repairs materially add to the value of the property or prolong its life, deduct the costs over a period of time as depreciation
.316 Real estate and personal property taxes imposed on business property. Include employment taxes paid on behalf of employees, business licenses, sales permits, Public Utility Commission (PUC) licenses, etc.
.317 Ordinary and necessary business expenses for travel away from tax home.  Do not include meals and entertainment here. Include transportation between home and business destination, lodging, taxi, tips, cleaning and laundry, etc.
.318 The costs of heat, light, and power for the business property.  Include also telephone charges for monthly service and long distance business calls.

.320 Schedule D is used to report gains and losses from the sale of capital assets.  Use the capital gain dividend category found under Schedule B for any capital gain dividends.
.321 Short-term gain or loss from the sale of a security. The use of Quicken's Investment Tracking automatically assigns capital gains or losses to the proper category.
.323 Long-term gain or loss from the sale of a security.  The use of Quicken's Investment Tracking automatically assigns capital gains or losses to the proper category.
.325 Schedule E is used to report income or loss from rental real estate, royalties, and residual interest in REMIC's. Use a different copy for each rental or royalty. Use the Schedule K-1 categories for partnership rental income and loss amounts.
.326 Payment for the use or occupation of property, including monthly rent for an apartment, house, garage; advance rent; payment for canceling a lease; expenses paid by the tenant; Do not include security deposit until it is forfeited by the tenant.
.327 Royalties received from copyrights, patents, and oil, gas, and mineral properties are reported on Schedule E.
.328 Advertising rental unit(s) in newspapers or other media or paying realtors to obtain tenants.
.329 Car and truck expenses incurred to manage rental or royalty property. Deduct the business portion of operating a car or truck - gas/oil, repairs, insurance, interest, taxes, tires, etc., or take the standard mileage rate per business mile.
.330 Expenses paid for cleaning services (carpet, drapes), cleaning supplies, pest control, pool service, locks and keys and general cost of upkeep of the rental property.
.331 Commissions paid to realtors or management companies to collect rent.  However, commissions paid to secure long-term rentals must be deducted over the life of the lease.  Do not include salaries paid to employees.
.332 Premiums paid for fire, theft, liability, worker's compensation, business interruption insurance.  If the premium pays for insurance that covers more than one year, deduct the part of the premium payment that applies to this year.
.333 Legal and accounting fees that are directly connected to the rental property, including fees for legal advice to evict a tenant, fees paid to a bookkeeper, or tax advice and preparation of tax forms related to rental or royalty properties.
.334 Interest paid to a financial institution for a mortgage on the rental property, reported on Form 1098. Construction period interest must be added to the basis and depreciated.  Expenses and fees for securing loans are nondeductible capital expenses.
.335 Interest paid on other indebtedness directly related to the rental property.  This includes interest on a loan used for rental or royalty property.
.336 Incidental repair costs that are ordinary and necessary to maintain the property in safe rentable condition (painting, roof repairs, plumbing, electricity, etc.). Repairs that increase the value or useful life of the rental property are depreciated.
.337 Items needed to help maintain the property:  cleaning supplies, nails, paint brushes, brooms, etc.
.338 Real estate taxes and personal property taxes.  Do not include special assessments that are paid for paving, sewer, or local improvements; these are added to basis.  Also include payroll taxes paid for employees.
.339 The cost of electricity, water, gas, telephone, trash disposal for the rental property paid by the owner.
.341 Other expenses that do not appropriately match the other tax lines on the Schedule E.  Examples might include the cost of gardening and/or snow removal services, association dues, bank charges, etc.
.502 The fees paid to a manager or property management company to oversee rental or royalty property.  Often the fee is a percentage of the gross receipts collected.

.343 Schedule F is used to report farm income and expense. Use a different copy of Schedule F for each farm owned.
.344 Reasonable wages paid for regular farm work, piecework, contract labor and other forms of labor hired to perform farming operations.  Do not include amounts paid to the owner.
.345 Amounts paid for repairs/maintenance of farm buildings, machinery, equipment. Include tools of short life or minimal cost. Repairs that increase the value or useful life or adapt the property to a different use are depreciated.
.346 Interest paid to a financial institution on a mortgage on real property used in a farming business. Interest on a debt secured by the owner's main home is generally deductible as qualified home mortgage. Read IRS Pub 225.
.347 Interest paid to a recipient other than a financial institution or on other loans related to the farm.  Do not deduct interest prepaid for later years.
.348 Amounts paid to rent or lease property such as pasture or farm land.
.349 The portion of rental or lease payments for vehicles, machinery, or equipment used for farming.  If renting or leasing a vehicle for 30 days or more, refer to IRS Pub 535 for inclusion amount information.
.350 The cost of feed for livestock. Feed that is paid for in advance, and consumed in a later year, may qualify to be deducted in the year paid.  See IRS Pub 225 for more information.
.351 The amounts paid for seeds and young plants bought for further development and cultivation before sale.
.352 The cost of lime, fertilizers and other materials applied to farmland to enrich, neutralize or condition it and the costs of applying these materials. Refer to IRS Pub 225 for more information on prepaid farm expenses.
.353 Amounts paid for incidental supplies or small tools having a useful life less than one year used in the farming operation. Other supplies could include stamps, stationery, farm magazines, and similar office supplies.
.355 The costs of veterinary services, medicine and breeding fees are deductible when paid if using cash basis accounting.  If the accrual method is used, capitalize the breeding fees and allocate them to the cost basis of the foal, calf, etc.
.356 The costs of gas, fuel, oil, etc. for farm equipment.
.357 Amounts paid as rent to store or warehouse crops, grains, etc.
.358 Real estate or personal property taxes paid on farm property such as equipment, animals, buildings, land. Also include employment taxes paid for employees.  Federal highway use tax paid on trucks or truck-tractors is deductible.
.359 Premiums paid for fire, storm, crop, theft and liability protection of farm assets.  Do not include amounts credited to a reserve for self-insurance or premiums paid for a policy that pays for lost earnings due to sickness or disability.
.360 The cost of electricity, water, gas, etc., used for the farming operation.  Do not include the cost of utilities for personal use or the base rate of the first telephone line into a residence.
.361 Freight costs or the expense of trucking produce or livestock. Do not include freight costs for livestock purchased and held for resale. These costs are added to the basis of the livestock that is used to determine the amount of capital gain or loss
.362 Costs incurred to conserve soil or water or to prevent erosion of land.  These expenses must be consistent with a conservation plan approved by the Soil Conservation Service of the Dept. of Agriculture.
.363 Contributions made to any employee pension, profit-sharing, or annuity plan for this farm.  Do not include amounts contributed for personal benefits (SEP or Keogh).
.364 Amounts contributed to fringe benefit programs provided for employees - accident or health plans; educational assistance; group-term life insurance, and dependent care assistance programs.  Do not include contributions made on behalf of the owner.
.365 The cost of other expenses directly related to the farm that may not be applicable to the other tax lines of the Schedule F (e.g., dues and subscriptions, advertising, legal and accounting, etc.).
.366 Chemicals used in farming operation such as insect sprays and dusts.
.367 Amounts paid for custom hire or machine work (the machine operator furnished the equipment).  Do not include amounts paid for rental or lease of equipment operated by the owner.
.368 Amounts received from the sale of livestock, produce, grains, and other products raised on the farm.
.369 Amounts received from the sales of livestock and other items bought specifically for resale.  Do not include sales of livestock held for draft, breeding, sport or dairy purposes.  These are reported on Form 4797, Sales of Business Property.
.370 The income received for custom or contract work performed for others by the owner or hired help or for the use of farm property and machines by others.  
.371 Income in the form of patronage dividends, nonpatronage distributions, per-unit retain allocations, and redemption of nonqualified notices and per-unit retain allocations.  These are reported to on Form 1099-PATR.
.372 Government payments received for price support payments, diversion payments, cost-share payments (sight drafts), payments in the form of materials or services, face value of commodity credit certificates. Usually reported on Form 1099-G.
.373 Commodity Credit Corp. loan proceeds are generally not reported as income. If part/all of production is pledged to secure a CCC loan, an election may be made to report loan proceeds as income in the year received instead of the year the crop is sold
.374 The amount forfeited or repaid with certificates, even if the loan proceeds are reported as income.  Refer to IRS Pub 225 for more information on tax consequences of forfeiting CCC loans and repaying CCC loans with certificates.
.375 In general, crop insurance proceeds are reported in the year received.  Federal crop disaster payments are treated as crop insurance proceeds.
.376 Crop insurance proceeds received the same year as the damage occurred may be included in the following year's income.  A statement must also be attached to the return if this election is chosen.  Refer to IRS Pub 225 for more information.
.377 Other farm income may include illegal federal irrigation subsidies, bartering income, debt forgiveness, state gasoline or fuel tax refund, gains from sales of commodity futures contracts, payments for granting easements and right-of-way, etc.
.378 The cost or other basis of the livestock and other items actually sold.
.543 Include the business portion of car or truck gas/oil, repairs, insurance, interest, taxes, tires, etc.  TurboTax software compares actual expenses to the standard mileage rate and calculates the larger allowable deduction.

.565 Schedule H is used to report Federal employment taxes on cash wages paid this year to household employees.  Federal employment taxes include social security, Medicare, withheld Federal income, and Federal unemployment (FUTA) taxes.
.567 Total cash wages of $1,300 or more paid to each employee during the year.  Refer to the IRS instructions for Household Employers (Schedule H) for exceptions to the $1,300 test.
.568 Any Federal income tax withheld from total cash wages paid to household employees during the year.

.380 Form 2106 is used to deduct employee business expenses. It must be filed if an employee is reimbursed by an employer or to claim job-related travel, transportation, meal, or entertainment expenses. Use a separate Form 2106 for taxpayer and spouse.
.381 Cost of tuition, books, fees, transportation if the education is required by the employer or maintains or improves current job skills. Cost of courses preparing for a new profession or meeting minimum requirements of a job are not deductible.
.382 Operating costs of business vehicle: gas, oil, tires, repairs, insurance, etc.
.383 Amount of travel expenses incurred while away from tax home overnight, including lodging, airplane, car rental, etc.  Do not include meal and entertainment expenses here.
.384 Amounts for parking fees, tolls, and local transportation costs that are ordinary and necessary for the trade or profession.  Generally, the cost of commuting to and from the regular place of work is not deductible.
.385 Ordinary and necessary business expenses such as business gifts, trade or professional publications.
.386 Ordinary and necessary business-related meals and entertainment, including meals while away from the tax home overnight and local business meals and entertainment expenses. This area is closely scrutinized by IRS. Keep detailed records.
.387 Reimbursements for business expenses from an employer that is NOT included on Form W-2.
.388 Reimbursements for meal expenses from an employer that is NOT included on Form W-2.
.389 Expenses incurred in looking for a new job in present occupation, even if the person does not get a new job.  Include employment and outplacement agency fees; costs to type, print, and mail copies of resumes; transportation and travel expenses.
.390 Cost and upkeep of work clothes only if they must be worn as a condition of employment AND they are not suitable for everyday wear.  The cost of required protective clothing (safety shoes, glasses, boots, hard hats, work gloves) is also deductible.
.391 Business portion of the operating expenses of the home. Part of the home must be used regularly and exclusively for business.  The use must be for the convenience of the employer.  Refer to IRS Pub 587.

.392 Sale of Home worksheets (replaces Form 2119) are used to report the sale of a personal residence. See IRS Publication 523 for more information.
.393 The gross sales price of the home. Generally includes the amount of money received, plus all notes, mortgages, or other debts that are part of the sale.  Total is usually reported on Form 1099-S, Proceeds from Real Estate Transactions.
.394 The total expenses paid to sell old home.  These expenses include commissions, advertising, attorney and legal fees, title insurance, transfer and stamp taxes, and recording fees.
.400 Form 2441 is used to claim a credit for child and dependent care expenses.
.401 The amounts paid to child care provider(s) to care for a child (under age 13) or a qualifying person.  This does not include the cost of clothing, entertainment, schooling for a child in the first grade or above, or expenses for overnight camp.
.402 The cost of services needed to care for the qualifying person as well as to run the home.  They include the services of a cook, maid, babysitter, housekeeper, or cleaning person if the services were partly for the care of the qualifying person.

.403 Form 3903 is used to claim moving expenses.
.406 The actual cost to pack, crate and move household goods and personal effects.  Include the cost to store and insure household goods and personal effects within any period of 30 days in a row after the items were moved from the old home.
.407 The costs of travel from the old home to the new home. Include transportation and lodging, but not meals, on the way. Although not all members of the household must travel together, only include expenses for one trip each.

.503 Form 4137 is used to compute social security and Medicare tax owed on tips not reported to a person's employer.
.505 The amount of tips not reported to the employer on time or not reported at all.

.412 Form 4684 is used to report gains and losses from casualties and thefts.
.413 The original cost plus the cost of improvements.  Refer to IRS Pub 551 for special rules that apply to property received as a gift or by inheritance.
.414 The amount of insurance or other reimbursement.
.415 The fair market value (FMV) is the price at which the property would change hands between a willing buyer and seller-neither being compelled to buy or sell. FMV is generally determined by competent appraisal.
.416 The fair market value (FMV) is the price at which the property would change hands between a willing buyer and seller.The FMV after a theft is zero if the property is not recovered. The FMV after a casualty should be determined by competent appraisal

.569 Form 4835 is used to report farm rental income received as a share of crops or livestock produced by a tenant if the owner did not materially participate in the operation or management of the farm.Use a separate copy of Form 4835 for each rental.
.571 Livestock or crop share rentals owner received and converted into money or its equivalent during the year whether using the cash or accrual method of reporting. Equivalents may include crop shares used to feed livestock and those given to others.
.572 Income in the form of patronage dividends, nonpatronage distributions, per-unit retain allocations, and redemption of nonqualified notices and per-unit retain allocations.  These are reported to on Form 1099-PATR.
.573 Government payments received for price support payments, diversion payments, cost-share payments (sight drafts), payments in the form of materials or services, face value of commodity credit certificates.  Usually reported on Form 1099-G.
.574 Commodity Credit Corp. loan proceeds are generally not reported as income. If production is pledged to secure a CCC loan, the election may be made to report loan proceeds as income in the year received instead of the year the crop is sold.
.575 The full amount forfeited or repaid with certificates, even the loan proceeds are reported as income.  Refer to IRS Pub 225 for more information on tax consequences of forfeiting CCC loans and repaying CCC loans with certificates.
.576 In general crop insurance proceeds must be reported in the year they are received.Federal crop disaster payments are treated as crop insurance proceeds.
.577 If crop insurance proceeds are received the same year the damage is done, an election can be made to include insurance proceeds in the following year's income.  A statement must also be attached to the return. See IRS Pub 225 for more information.
.578 Other farm income may include illegal federal irrigation subsidies, bartering income, debt forgiveness, gasoline or fuel tax refunds or credits, gains from sales of commodity futures contracts, payments for granting easements and right-of-way, etc
.579 Include the business portion of car or truck gas/oil, repairs, insurance, interest, taxes, tires, etc.  TurboTax compares these actual expenses to the standard mileage rate and calculates the larger allowable deduction.
.580 Chemicals used in the farming operation such as insect sprays and dusts.
.581 Costs incurred to conserve soil or water or to prevent erosion of land.  These expenses must be consistent with a conservation plan approved by the Soil Conservation Service of the Dept. of Agriculture.
.582 Amounts paid for custom hire or machine work (the machine operator furnished the equipment).  Do not include amounts paid for rental or lease of equipment operated by the owner of the farm.
.583 Amounts contributed to fringe benefit programs provided for employees - accident or health plans; educational assistance; group-term life insurance, and dependent care assistance programs.  Do not include contributions made on the owner's behalf.
.584 The cost of feed for livestock. Feed that is paid for in advance, and consumed in a later year, may qualify to be deducted in the year paid.  See IRS Pub 225 for more information.
.585 The cost of lime, fertilizers and other materials applied to farmland to enrich, neutralize or condition it and the costs of applying these materials. Refer to IRS Pub 225 for more information on prepaid farm supplies.
.586 Freight costs or the expense of trucking produce or livestock.  Do not include freight costs for livestock purchased and held for resale.
.587 The costs of gas, fuel, oil, etc. for farm equipment.
.588 Premiums paid for fire, storm, crop, theft and liability protection of farm assets and premiums for health, accident, and worker's compensation insurance for employees.
.589 Interest paid to a financial institution on a mortgage on real property used in a farming business. If interest on a debt secured by a main home is paid, and any proceeds from that debt were used in the farming operation, refer to IRS Pub 225.
.590 Interest paid to a recipient other than a financial institution or on other loans related to the farm.  Do not deduct interest prepaid for later years.
.591 Reasonable wages paid for regular farm work, piecework, contract labor and other forms of labor hired to perform farming operations.  Do not include amounts paid to farm operator.
.592 Contributions made to any employee pension, profit-sharing, or annuity plan for this farm rental.  Do not include amounts contributed the farm operator's benefits (SEP or Keogh).
.593 The business portion of rental or lease payments for vehicles, machinery, or equipment.  If renting or leasing a vehicle for 30 days or more, refer to IRS Pub 535 for inclusion amount information.
.594 Amounts paid to rent or lease property such as pasture or farm land.
.595 Amounts paid for repairs/maintenance of farm buildings, machinery, equipment. Include tools of short life or minimal cost. Repairs that increase the value or useful life or adapt the property to a different use are depreciated.
.596 The amounts paid for seeds and young plants bought for further development and cultivation before sale.
.597 Amounts paid as rent to store or warehouse crops, grains, etc.
.598 Amounts paid for incidental supplies or small tools having a useful life less than one year used in the farming operation. Other supplies could include stamps, stationery, farm magazines, and similar office supplies.
.599 Real estate or personal property taxes paid on farm property such as equipment, animals, buildings, land. Also include the portion of employment taxes paid for employees.  Federal highway use tax paid on trucks or truck-tractors is deductible.
.600 The cost of electricity, water, gas, etc., used in the farming operation.  Do not include the cost of utilities for personal use or the base rate of the first telephone line into a residence.
.601 The costs of veterinary services, medicine and breeding fees are deductible when paid if cash basis accounting is used.  If the accrual method is used, capitalize the breeding fees and allocate them to the cost basis of the foal, calf, etc.
.602 The cost of other expenses directly related to farm rental that may not be applicable to the other tax lines of Form 4835 (e.g., dues and subscriptions, advertising, legal and accounting, etc.).

.425 Form 4952 is used to compute the amount of investment interest expense deductible for the current year and the amount, if any, to carry forward to future years.
.426 Amount of investment interest paid or accrued on a loan allocable to property held for investment (i.e., property that produces income from interest, dividends, annuities, or royalties; gains from disposition of property that produces income).

.427 Form 6252 is used to report income from casual sales of real or personal property when any payments will be received in a tax year after the year of sale (i.e., installment sale).
.428 Total of any money, face amount of the installment obligation, and the fair market value of other property received in exchange for the property sold. Include any existing mortgage or other debt the buyer assumed or took the property subject to.
.429 The amount of mortgages or other debts the buyer assumed or took the property subject to.  Do not include a second trust deed taken by the seller or any new mortgages the buyer gets from a bank, the seller or other sources.
.431 All depreciation or amortization that is deducted or should have been deducted from the date of purchase until date of sale. Include any section 179 expense deduction.
.432 Sales commissions, advertising expenses, attorney and legal fees, escrow fees, title insurance and other selling expenses (usually found on the closing statement) connected with the sale of the property.  Do NOT include real estate taxes or interest.
.434 The amount of money seller received this year.  This includes any down payment as well as the principal portion of any installment payments.  Do not include the amount that is interest. (Interest is reported on Schedule B.)
.435 Money and fair market value (FMV) of property received before this tax year for the sale.  FMV is the amount a willing buyer and seller would pay - neither being compelled to buy or sell. IRS Pub 551 has more information on FMV.

.441 Form 8815 is used to compute the amount of interest that may be excluded if series EE U.S. savings bonds are cashed this year that were issued after 1989 to pay for qualified higher education costs.
.442 Qualified higher education expenses include only tuition and fees required for enrollment or attendance of the eligible person(s).  Do not include room and board.
.443 Nontaxable benefits received, such as scholarship or fellowship grants excludable from income and veterans' and employer-provided educational assistance benefits.  Do not include nontaxable benefits paid directly to or by the educational institution.
.444 The total proceeds from all series EE U.S. savings bonds issued after 1989 cashed during this tax year.  Include both principal and interest.
.445 The face value of all post-1989 bonds cashed this tax year.

.536 Form 8829 is used only if a Schedule C, Profit or Loss from Business, is followed and specific requirements to deduct expenses for the business use of the home are met.  IRS rules are stringent for this deduction.  Refer to IRS Publication 587.
.537 Total mortgage interest paid for home, in which an area or room is used regularly and exclusively for business.  Complete Form 8829 to compute the deductible business portion of home mortgage interest.
.538 Total real estate taxes paid for home in which an area or room is used regularly and exclusively for business.  Complete Form 8829 to compute the deductible business portion of real estate taxes.
.539 Total insurance paid for home in which an area or room is used regularly and exclusively for business.  Complete Form 8829 to compute the deductible business portion of home insurance.
.540 Total repairs and maintenance paid for home in which an area or room is used regularly and exclusively for business. Complete Form 8829 to compute the deductible business portion of home repairs and maintenance.
.541 Total utilities paid for home in which an area or room is used regularly and exclusively for business.  Complete a Form 8829 to compute the deductible business portion of home utilities.
.542 If home is rented rather than owned, include rent paid for the home in which an area or room is used regularly and exclusively for business.  Complete a Form 8829 to compute the deductible business portion of rent paid.

.639 Form 8863 is used to compute the Hope and Lifetime Learning education credits. IRS rules are stringent for these credits.  Refer to IRS Publication 970 for more information.
.637 The amount of qualified tuition and enrollment fees for the Hope credit. The credit applies only to tuition paid for the first two years of a student's post-secondary education.  Depending on income a credit of up to $1500 per student can be taken.
.638 The amount of qualified tuition and enrollment fees for the Lifetime Learning credit. A credit of up to $1,000 can be claimed on each return.

.446 Schedule K-1 is used to report partnership income, credits, deductions, etc.  Use a separate copy of Schedule K-1 for each partnership.
.448 A partner's share of the ordinary income (loss) from the trade or business activities of the partnership. A loss greater than the basis in the partnership is not allowed. This amount is reported to on line 1 of the Schedule K-1.
.449 The income or (loss) from rental real estate activities engaged in by the partnership. This amount is reported on line 2 of the Schedule K-1.
.450 The income or (loss) from rental activities, other than the rental of real estate.  This amount is reported on line 3 of the Schedule K-1.
.451 The amount of interest income reported by the partnership on line 4a of the Schedule K-1.
.452 The amount of dividend income reported by the partnership on line 4b of the Schedule K-1.
.527 A partner's share of the royalty income is reported by the partnership on line 4c of the Schedule K-1.
.453 The short-term gain or (loss) from sale of assets is reported by the partnership on line 4d of Schedule K-1.
.454 The long-term gain or (loss) from the sale of assets is reported by the partnership on line 4e of the Schedule K-1.
.674 The amount of 28% gain or (loss) from the sale of assets is reported by the partnership on line 4e(2) of the Schedule K-1.
.675 The amount of qualified 5 year gain from the sale of assets is reported by the partnership on line 4e(3) of the Schedule K-1.
.455 A partnership treats payments or credits to a partner for services (or for use of capital) as guaranteed payments. The payments are deductible by the partnership as a business expense and reported on line 5 of the Schedule K-1.
.456 The gain or (loss) from sale of Section 1231 assets is reported on line 6 of the Schedule K-1.
.676 Other income or (loss) is reported on line 7 of the Schedule K-1.
.528 Each partner's share of Tax-exempt interest income received or accrued by the partnership is reported on line 19 of Schedule K-1.

.458 Form W-2 is used to report the amount of wages and other compensation earned by an employee.  The form includes the amount of federal and state taxes withheld and fringe benefits received. Use a separate copy of Form W-2 for each employer.
.460 The amount of gross wages, tips and other compensation received from the employer.
.461 The amount of federal income taxes withheld from wages. 
.462 The amount of social security taxes withheld from wages.
.480 The amount of Medicare taxes withheld from wages.
.463 The amount of local taxes withheld from wages.
.464 The amount of state taxes withheld from wages.
.465 The amount employer paid or provided for child and dependent care. 
.506 The amount of gross wages, tips and other compensation spouse receives from employer.
.507 The amount of federal income taxes withheld from spouse's wages.
.508 The amount of social security taxes withheld from spouse's wages.
.510 The amount of Medicare taxes withheld from spouse's wages.
.509 The amount of local taxes withheld from wages.
.511 The amount of state taxes withheld from spouse's wages.
.512 The amount spouse's employer paid or provided for child and dependent care.
.546 Amounts received from spouse's employer as reimbursement for qualified moving expenses.  If qualified, reimbursements are excludable from taxable income. Do not include here if reimbursements are already included in spouse's wages.
.547 Form W-2G is used to report certain gambling winnings.
.549 The amount of gross winnings from gambling.  This may include winnings from horse racing, dog racing, jai alai, lotteries, keno, bingo, slot machines, sweepstakes, and wagering pools.
.550 The amount of federal income taxes withheld from gross gambling winnings.
.551 The amount of state income taxes withheld from gross gambling winnings.

.553 Form 1099-MISC is used to report miscellaneous income received and direct sales of consumer goods for resale.
.555 The amount of rent payments received from a trade or business.
.556 The amount of royalty payments received from copyrights, patents, and oil, gas, and mineral properties.
.557 The amount or FMV of prizes and awards received, but not for services performed. This may include game show winnings, punitive damages from cases without physical injury or sickness, or a deceased employee's wages paid to the estate or beneficiary.
.558 The amount of federal income tax withheld (backup withholding) from 1099-MISC income.
.559 The amount of a share of all proceeds from the sale of a catch or the fair market value of a distribution in kind received as a crewmember of a fishing boat.
.560 The amount of medical and health care payments received as a physician or other supplier/provider of medical and health care services.
.561 The amount of nonemployee compensation received for services performed.  This may include fees, commissions, prizes and awards, the value of bartered services, directors' fees, and gross oil and gas payments for a working interest.
.562 The amount of crop insurance proceeds received by farmers from insurance companies unless the expenses were capitalized under section 278, 263A, or 447.
.563 The amount of state income tax withheld (state backup withholding) from 1099-MISC income.

.473 Form 1099-R is used to report taxable and nontaxable retirement distributions from retirement, pension, profit-sharing, or annuity plans. Use a separate Form 1099-R for each payer.
.475 The gross amount of a distribution from a qualified pension or annuity plan. Do not include IRA distributions here.
.476 The taxable amount of a distribution from a qualified pension or annuity plan. Do not include IRA distributions here.
.529 The amount of federal income taxes withheld from a pension distribution.
.530 The amount of state income taxes withheld from a pension distribution.
.531 The amount of local income taxes withheld from a pension distribution.
.477 The gross amount of a distribution from a qualified Individual Retirement Arrangement (IRA) plan.
.478 The taxable amount of a distribution from a qualified Individual Retirement Arrangement (IRA) plan.
.532 The amount of federal income taxes withheld from an IRA distribution.
.533 The amount of state income taxes withheld from an IRA distribution.
.534 The amount of local income taxes withheld from an IRA distribution.

.607 Contributions made to a medical savings account that were not reported on Form W-2.
.608 Contributions made to a spouse's medical savings account that were not reported on Form W-2.
.609 Contributions made to a SIMPLE retirement plan that were not reported on Form W-2.
.610 Contributions made to a spouse's SIMPLE retirement plan that were not reported on Form W-2.

.611 The amount of federal income taxes withheld from social security benefits.
.612 The amount of federal income taxes withheld from spouse's social security benefits. 
.613 The amount of federal income taxes withheld from tier 1 railroad retirement benefits.
.614 The amount of federal income taxes withheld from spouse's tier 1 railroad retirement benefits. 
.615 The amount of federal income taxes withheld from dividend income. This is usually reported on Form 1099-DIV.
.616 The amount of federal income taxes withheld from interest income. This is usually reported on Form 1099-INT.

.617 Form 8839 is used to report qualified adoption expenses.
.618 Reasonable and necessary adoption fees for the legal adoption of an eligible child under age 18, even if the adoption is unsuccessful. A spouse's child, a surrogate child, or a foreign child are not eligible children.
.619 Reasonable and necessary court costs paid for the legal adoption of an eligible child, even if the adoption is unsuccessful. A spouse's child, a surrogate child, or a foreign child are not eligible children.
.620 Reasonable and necessary attorney fees paid for the legal adoption of an eligible child, even if the adoption is unsuccessful. A spouse's child, a surrogate child, or a foreign child are not eligible children.
.621 Traveling expenses that are directly related to the legal adoption of an eligible child, even if the adoption is unsuccessful. Include meals and lodging in reasonable and necessary traveling expenses.
.622 Other expenses that are directly related to the legal adoption of an eligible child, even if the adoption is unsuccessful.  A spouse's child, a surrogate child, or a foreign child are not eligible children.

.623 The gross amount of a distribution received from a qualified SIMPLE pension plan.
.624 The taxable amount of a distribution received from a qualified SIMPLE plan. This amount may be subject to a federal penalty of up to 25%.
.625 The amount of federal income taxes withheld from a SIMPLE distribution received.
.626 The amount of state income taxes withheld from a SIMPLE distribution received.
.627 The amount of local income taxes withheld from a SIMPLE distribution received.

.629 Form 1099-MSA is used to report medical savings account distributions.
.631 The gross amount of distributions made from a qualified Medical Savings Account. The distributions can be made to the taxpayer or to a provider on taxpayer's behalf.
.632 The earnings on excess contributions made to a qualified Medical Savings Account. This amount is always taxable.

.634 Form 1099-G is used to report certain government payments from federal, state, or local governments.
.605 The amount of unemployment compensation that is repaid to the federal or state government during the current year.
.606 The amount of federal income taxes withheld from unemployment compensation.
.672 The amount of qualified state tuition earnings distributed to the taxpayer. 

.820 The number of business miles from the Quicken Home and Business Mileage Tracker. Do not assign this link, it is assigned automatically for you.
.821 The number of charitable miles from the the Quicken Home and Business Mileage Tracker. Do not assign this link, it is assigned automatically for you.
.822 The number of medical miles from the Quicken Home and Business Mileage Tracker. Do not assign this link, it is assigned automatically for you.
.823 The number of rental property miles from the Quicken Home and Business Mileage Tracker. Do not assign this link, it is assigned automatically for you.
.824 The number of employee unreimbursed miles from the Quicken Home and Business Mileage Tracker. Do not assign this link, it is assigned automatically for you.