Artículo Losses. Losses

id="ientry-id502">Losses, Exceptions for special types of refunds. , Rental activity losses. (see also Gains and losses ) Capital, Special Rules Casualty, Casualty and Theft Losses , Casualty and Theft Losses of Income-Producing Property Gambling (see Gambling winnings and losses ) Theft, Casualty and Theft Losses , Casualty and Theft Losses of Income-Producing Property Lost property, Lost or Mislaid Cash or Property Lotteries and raffles, Gambling winnings. , Lotteries and raffles. (see also Gambling winnings and losses ) M Mailing addresses, Where To File Married dependents, filing joint return, Joint Return Test , Joint Return Test (To Be a Qualifying Child) Married filing separately, Married Filing Separately Community property states, Community property states. Credits, treatment of, Special Rules Deductions Changing method from or to itemized deductions, Married persons who filed separate returns. Treatment of, Special Rules Earned income credit, Special Rules How to file, How to file. Itemized deductions, Special Rules , Married persons who filed separate returns. One spouse has itemized so other must as well, Persons not eligible for the standard deduction. Joint state and local income taxes filed, but separate federal returns, Joint state and local returns. Rollovers, Special Rules Social security and railroad retirement benefits, Benefits not taxable. State and local income taxes, Separate federal returns. Tenants by the entirety, allocation of real estate taxes, Tenants by the entirety. Married taxpayers, Married Filing Jointly , Accounting period. , Married Filing Separately , Considered Unmarried (see also Joint returns ) (see also Married filing separately ) Age 65 or older spouse Standard deduction, Spouse 65 or Older or Blind Blind spouse Standard deduction, Spouse 65 or Older or Blind Deceased spouse, , Surviving Spouses, Executors, Administrators, and Legal Representatives , Head of household or qualifying surviving spouse. , Spouse died during the year. , Spouse died. (see also Surviving spouse ) Dual-status alien spouse, Nonresident alien or dual-status alien. Estimated tax, Married taxpayers. , 2025 separate returns and 2026 joint return. Filing status, , Filing status. , Married persons. IRAs, Kay Bailey Hutchison Spousal IRA limit. , Kay Bailey Hutchison Spousal IRA. Spouse covered by employer plan, How Much Can You Deduct? , If your spouse is covered. Living apart, Married persons living apart. Nonresident alien spouse, Nonresident alien spouse. , Nonresident alien or dual-status alien. Roth IRAs, Can you contribute to a Roth IRA for your spouse? Signatures when spouse unable to sign, Spouse unable to sign. Social security or railroad retirement benefits, taxability, Figuring total income. Mass transit passes, employer-provided, Transit pass. Medical and dental expenses Reimbursements, treatment of, Reimbursement for medical care. Medical insurance (see Accident insurance ) Medical insurance premiums, Medical insurance premiums. Medical savings accounts (MSAs), Archer MSA contributions. , Medical savings accounts (Archer MSAs and Medicare Advantage M