id="ientry-id1263">Medical savings accounts (MSAs), Archer MSA contributions. , Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). (see also Archer MSAs ) Medicare Advantage MSA, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Medicare, Social security and Medicare taxes paid by employer. , Social security and Medicare taxes. (see also Social security and Medicare taxes ) Benefits, Medicare. Medicare Advantage MSA (see Medical savings accounts (MSAs) ) Medicare taxes, not support, Don’t Include in Total Support Member of household or relationship test, Member of Household or Relationship Test Mentally incompetent persons, Disability Pensions (see also Disabilities, persons with) Signing of return by court-appointed representative, Court-appointed conservator, guardian, or other fiduciary. Mexico Resident of, Citizen or Resident Test , Child in Canada or Mexico. Military (see Armed forces) (see Armed Forces ) Mineral royalties, Oil, gas, and minerals. Ministers (see Clergy ) Miscellaneous deductions, Other Itemized Deductions Missing children Photographs of, included in IRS publications, Reminders Mistakes (see Errors ) Modified adjusted gross income (MAGI) Roth IRAs, computation for, Modified AGI. Phaseout (Table 9-3), Contributions not reported. Worksheet 9-2, More information. Money market certificates, Certificates of deposit and other deferred interest accounts. Mortgage Relief, Mortgage relief upon sale or other disposition. Mortgages Assistance payments, Mortgage assistance payments under section 235 of the National Housing Act. Discounted mortgage loan, Discounted mortgage loan. Interest Refund of, Mortgage interest refund. MSAs (see Medical savings accounts (MSAs) ) Multiple support agreement, Multiple Support Agreement Municipal bonds, State or Local Government Obligations Mutual funds Nonpublicly offered, Nonpublicly offered mutual funds. N Name change, Name change. , Name changed. National Housing Act Mortgage assistance, Mortgage assistance payments under section 235 of the National Housing Act. National of the United States, U.S. national. Native Americans (see Indians ) Negligence penalties, Negligence or disregard. Net operating losses Refund of carryback, Exceptions for special types of refunds. New Jersey Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. New Jersey Unemployment Compensation Fund, Contributions to state benefit funds. New York Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. Nobel Prize, Pulitzer, Nobel, and similar prizes. Nominees, Nominees. , Nominee. Nonemployee compensation, Nonemployee compensation. Nonresident aliens, Nonresident alien. Due dates, Nonresident alien. Estimated tax, Aliens. Individual taxpayer identification number (ITIN), Nonresident alien spouse. Spouse, Nonresident alien spouse. Joint returns not available, Nonresident alien or dual-status alien. Separated, Nonresident alien spouse. Standard deduction, Persons not eligible for the standard deduction. Taxpayer identification number, Taxpayer identification numbers for aliens.
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