id="ientry-id961">Blind persons Exemption from withholding, Age 65 or older or blind. Standard deduction for, , Higher Standard Deduction for Blindness Bonds Amortization of premium, Amortizable Premium on Taxable Bonds Issued at discount, Original Issue Discount (OID) Original issue discount, Original Issue Discount (OID) Sale of, Bonds Sold Between Interest Dates Savings, U.S. Savings Bonds , Series H and HH bonds. , Series EE and Series I bonds. Tax-exempt, State or Local Government Obligations Bonuses, Supplemental Wages , Bonuses and awards. , Employee awards or bonuses. Bookkeeping (see Recordkeeping requirements ) Breach of contract Damages as income, Court awards and damages. Bribes, Bribes. , List of Nondeductible Expenses Brokers IRAs with, When and How Can a Traditional IRA Be Opened? Commissions, Brokers' commissions. , Brokers' commissions. Burial Expenses, List of Nondeductible Expenses Business expenses Job search expenses, Job interview expenses. Reimbursements, Expense allowances. , Allowances and reimbursements. Returning excess business expenses, Expense allowances. Business tax credits Claim for refund, Exceptions for special types of refunds. C Cafeteria plans, Cafeteria plans. Calendar year taxpayers Accounting periods, When Do I Have To File? , Accounting Periods , Accounting period. Filing due date, When Do I Have To File? California Nonoccupational Disability Benefit Fund, Contributions to state benefit funds. Campaign contributions, Campaign contributions. Presidential Election Campaign Fund, Presidential Election Campaign Fund Campaign expenses, Campaign Expenses Canada Resident of, Citizen or Resident Test , Child in Canada or Mexico. Cancellation of debt, Canceled Debts Exceptions to treatment as income, Exceptions Capital assets Coal and iron ore, Coal and iron ore. Capital expenses, Capital expenses. Capital gains or losses Hobbies, sales from collections, Hobby losses. Sale of personal items, Sale of personal items. Carpools, Carpools. Carrybacks Business tax credit carrybacks, Exceptions for special types of refunds. Cars, Transportation , Transporting school children. (see also Travel and transportation) Personal property taxes on, deduction of, Personal Property Taxes Cash Rebates, Cash rebates. Cash method taxpayers, Cash method. Real estate transactions, tax allocation, Division of real estate taxes between buyers and sellers. Taxes paid during tax year, deduction of, You must pay the tax during your tax year. Cash rebates, Cash rebates. Casualty insurance Reimbursements from, Casualty insurance and other reimbursements. Casualty losses, Casualty and Theft Losses , Casualty and Theft Losses of Income-Producing Property Certificates of deposit (CDs), Certificates of deposit (CDs). , Indiv
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