id="ientry-id2461">Cooperative housing Real estate taxes, deduction of, Tenant-shareholders in a cooperative housing corporation. Copyrights Infringement damages, Court awards and damages. Royalties, Royalties Corporations, S Corporation Income (see also S corporations ) Director fees as self-employment income, Corporate director. Corrections (see Errors ) Cost basis IRAs for nondeductible contributions, Cost basis. , Partly taxable. Cost-of-living allowances, Government cost-of-living allowances. Coupon bonds, Coupon bonds. Court awards and damages (see Damages from lawsuits ) Cousin, Cousin. Credit cards Benefits, taxability of insurance, Credit card insurance. Payment of taxes, Reminders Credit for child and dependent care expenses, Credit for child and dependent care expenses. Credit for other dependents, Child Tax Credit and Credit for Other Dependents , Credit for Other Dependents (ODC) Claiming the credit, Claiming the CTC and ODC Limit on credit, Limits on the CTC and ODC Qualifying person, Qualifying Person for the ODC Credit for the elderly or the disabled, Credit for the elderly or the disabled. Credit or debit cards Payment of taxes, E-file and pay by credit or debit card or by direct transfer from your bank account. 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 Spou
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