Artículo Labor unions. Labor unions

id="ientry-id997">Labor unions, Union agreements. Dues and fees, Union benefits and dues. Sick pay withholding under union agreements, Union agreements. Strike and lockout benefits, Strike and lockout benefits. Unemployment compensation payments from, Payments by a union. Late filing, Reminders Penalties, Filing late. , Filing late. , Return over 60 days late. Late payment Penalties on tax payments, Paying tax late. Law enforcement officers Life insurance proceeds when death in line of duty, Public Safety Officer Killed or Injured in the Line of Duty Legal expenses, Legal Expenses , Personal Legal Expenses Liability insurance Reimbursements from, Casualty insurance and other reimbursements. License fees Deductibility of, Taxes and Fees You Can’t Deduct Nondeductibility of, List of Nondeductible Expenses Life insurance, Group-term life insurance. , Accelerated Death Benefits (see also Accelerated death benefits ) (see also Group-term life insurance ) Form 1099-R for surrender of policy for cash, Surrender of policy for cash. Premiums, Life Insurance Premiums Proceeds, Insurance As income, Life Insurance Proceeds 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 Surrender of policy for cash, Surrender of policy for cash. Withholding, Pensions and Annuities Life insurance premiums, Don’t Include in Total Support Lifetime learning credit Married filing separately, Special Rules Limits Miscellaneous deductions, Miscellaneous Itemized Deductions Loans, Exceptions for special types of refunds. (see also Debts ) Lobbying expenses, Lobbying Expenses Local assessments Deductibility of, Taxes for local benefits. Local income taxes, itemized deductions, Electing to itemize for state tax or other purposes. Local law violated, Local law violated. Lockout benefits, Strike and lockout benefits. Lodging, Lodging. Long-term care insurance contracts, Long-Term Care Insurance Contracts Chronically ill individual, Chronically ill individual. , Exclusion for chronic illness. Exclusion, limit of, Limit on exclusion. Qualified services defined, Qualified long-term care services. 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.