Artículo Credits. Credits

id="ientry-id156">Credits, Credits. , Credit for child and dependent care expenses. , Credit for the elderly or the disabled. , Earned income credit. American opportunity, Special Rules Child tax (see Child tax credit ) Credit for other dependents, Child Tax Credit and Credit for Other Dependents Earned income (see Earned income credit ) Lifetime learning (see Lifetime learning credit ) Custodial fees, Investment Fees and Expenses Custody of child, Custodial parent and noncustodial parent. D Damages from lawsuits, Court awards and damages. Dating your return, Signatures Daycare centers, Childcare providers. (see also Child care ) De minimis benefits, De Minimis (Minimal) Benefits Deadlines (see Due dates ) Death (see Decedents ) Death benefits Accelerated, Accelerated Death Benefits , Exclusion for terminal illness. Life insurance proceeds (see Life insurance ) Public safety officers who died or were killed in line of duty, tax exclusion, Public Safety Officer Killed or Injured in the Line of Duty Death of child, Death or birth of child. Death of dependent, Death or birth. Debt instruments (see Bonds or Notes) Debts, Exceptions for special types of refunds. , Recoveries (see also Bad debts ) Canceled (see Cancellation of debt ) Nonrecourse, Mortgage relief upon sale or other disposition. Paid by another, Debts paid for you. Public, gifts to reduce, Gift To Reduce Debt Held by the Public Recourse, Mortgage relief upon sale or other disposition. Refund offset against, Refunds. , Offset against debts. Deceased taxpayers (see Decedents ) Decedents, Surviving Spouses, Executors, Administrators, and Legal Representatives (see also Executors and administrators ) Deceased spouse, Surviving Spouses, Executors, Administrators, and Legal Representatives Due dates, Filing for a decedent. Filing requirements, Surviving Spouses, Executors, Administrators, and Legal Representatives Savings bonds, Decedents. Spouse's death, Spouse died during the year. , Spouse died. Standard deduction, Decedent's final return. Declaration of rights of taxpayers IRS request for information, Reminders Deductions, Recoveries , Standard Deduction (see also Recovery of amounts previously deducted ) Casualty losses, Casualty and Theft Losses of Income-Producing Property Changing claim after filing, need to amend, Amended Returns and Claims for Refund Itemizing (see Itemized deductions ) Pass-through entities, Indirect Deductions of Pass-Through Entities Repayments, Repayments Social security and railroad retirement benefits, Deductions Related to Your Benefits Standard deduction, Standard Deduction , Married persons who filed separate returns. Student loan interest deduction (see Student loans ) Theft loss, Casualty and Theft Losses of Income-Producing Property Deferred compensation Limit, Elective deferrals. Nonqualified plans, Nonqualified deferred compensation plans. Delinquent taxes Real estate transactions, tax allocation, Real estate taxes for prior years. Delivery services, Private delivery services. Dependent taxpayer test, Dependent Taxpayer Test Dependents, Who Should File , Dependents (see also