id="ientry-id1810">Alimony Reporting of income, Alimony. Alternative filing methods Electronic (see E-file ) Alternative minimum tax (AMT), Alternative Minimum Tax (AMT) Ambulance service personnel Life insurance proceeds when death in line of duty, Public Safety Officer Killed or Injured in the Line of Duty Amended returns, Amended Returns and Claims for Refund , Form 1040-X. , Filing Form 1040-X. (see also Form 1040-X) Itemized deduction, change to standard deduction, Changing your mind. Standard deduction, change to itemized deductions, Changing your mind. American citizens abroad, U.S. Citizens and Resident Aliens Living Abroad (see also Citizens outside U.S. ) Employment (see Foreign employment ) American Indians (see Indians ) American Samoa Income from, Individuals With Income From U.S. Territories Annuities Decedent’s unrecovered investment in, Form W-2. IRAs as, Kinds of traditional IRAs. Unrecovered investment, Unrecovered Investment in Annuity Withholding, Form W-2. , Pensions and Annuities Annulled marriages Filing status, Annulled marriages. Anthrax incidents (see Terrorist attacks ) Antiques (see Collectibles ) Appraisal fees, Appraisal Fees Archer MSAs, Medical savings accounts (Archer MSAs and Medicare Advantage MSAs). Contributions, Archer MSA contributions. Armed Forces Combat zone Extension to file return, Individuals Serving in Combat Zone Signing return for spouse, Spouse in combat zone. Dependency allotments, Armed Forces dependency allotments. Disability pay, Disability. Disability pensions, Military and Government Disability Pensions GI Bill benefits, Tuition payments and allowances under the GI Bill. Military quarters allotments, Tax-exempt military quarters allowances. Real estate taxes when receiving housing allowance, Ministers’ and military housing allowances. Rehabilitative program payments, Veterans’ benefits. Retirees’ pay Taxable income, Military retirement pay. Retiree’s pay withholding, Military retirees. Wages, Military Assistance (see Tax help ) Assistance, tax (see Tax help ) ATIN (Adoption taxpayer identification number), Adoption taxpayer identification number (ATIN). Attachment of wages, Garnished wages. Attachments to return, Attachments Attorney contingency fee As income, Court awards and damages. Attorney fees, whistleblower awards As income, Court awards and damages. Attorneys' fees, Legal Expenses , Personal Legal Expenses Automatic extension of time to file, Automatic Extension , When to file. Form 4868, E-file options. Awards (see Prizes and awards ) B Babysitting, Babysitting. Back pay, award for, Back pay awards. Emotional distress damages under title VII of Civil Rights Act of 1964, Court awards and damages. Backup withholding, Backup Withholding , Backup withholding. , Backup withholding. Penalties, Penalties. Bad debts Claim for refund, Exceptions for special types of refunds. Recovery, Recoveries Balance due,
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