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2014 Identity Protection PIN (IP PIN) Pilot

January 2014 

As part of its comprehensive identity theft strategy, the Internal Revenue Service is offering a limited pilot program to help taxpayers who filed their returns last year from Florida, Georgia and the District of Columbia. This additional layer of security for identity theft would be available to taxpayers who need an Electronic Filing PIN (e-file PIN) to submit their tax return this year. 

Under the pilot, any taxpayer who filed a tax return from one of those three locations last year and obtains an e-file PIN this year from the IRS may be offered an opportunity to apply for an Identity Protection PIN (IP PIN). The IRS encourages taxpayers who are offered this opportunity in this pilot program to complete the process to get the IP PIN.

The IRS selected Florida, Georgia and the District of Columbia for the pilot because those are the locations with the highest per-capita percentage of tax-related identity theft. The pilot is an expansion of the current IP PIN program, which (generally) has only been used for victims of identity theft. The pilot is not limited to just identity theft victims. 

Taxpayers selected for the pilot will be asked a series of questions online to verify their identity. The IRS will not issue an IP PIN to a taxpayer unless that person’s identity has been verified. Filing a return without an IP PIN should not delay processing their return.

The vast majority of taxpayers do not need an e-file PIN to file their taxes. In some cases, a taxpayer must obtain an e-file PIN if they need to e-file a tax return or other electronic forms, but they do not have their Self-Select PIN or Adjusted Gross Income from their 2012 tax return to verify their identity.  In these cases, the taxpayer may request an e-file PIN on the IRS website.

Following the pilot, the IRS will carefully assess the results and performance before deciding on how to proceed with the program.

The IP PIN is a unique six digit number that has been assigned annually to victims of identity theft whose cases have been resolved for use when filing their federal tax return. During this 2014 filing season, the IRS expects to provide more than 1.2 million victims with resolved cases with an IP PIN, up from more than 770,000 the year prior. The IP PIN will allow these individuals to avoid delays in filing returns and receiving refunds. The pilot program is in addition to these efforts.

Identity theft remains a top priority for the IRS. Identity theft is one of the fastest growing crimes nationwide, and refund fraud caused by identity theft is one of the biggest challenges facing the IRS. The IRS is focused on preventing, detecting and resolving identity theft cases as soon as possible. The IRS has more than 3,000 employees working on identity theft cases. The IRS has trained more than 35,000 employees who work with taxpayers to recognize and provide assistance when identity theft occurs.

Taxpayers looking for additional information can consult the Taxpayer Guide to Identity Theft or the Identity Theft Protection page on the IRS website. For more information on the pilot program, see our questions and answers

Please visit our website for more information on self-select PINs and e-file PINs.

 

Page Last Reviewed or Updated: 20-Feb-2014

The 1040ez Telefile

1040ez telefile Index A Abusive tax shelters (see Tax shelters) Accounting fees, Attorney or accounting fees. 1040ez telefile Accrual method, Accrual method taxpayers. 1040ez telefile , Accrual method. 1040ez telefile , Holders must use accrual method. 1040ez telefile , When To Deduct Investment Interest Accuracy-related penalty, Accuracy-related penalty. 1040ez telefile Acquisition discount, Government obligations. 1040ez telefile , Acquisition discount on short-term obligations. 1040ez telefile Adjusted basis, Basis adjustment. 1040ez telefile , Fair market value equal to or more than donor's adjusted basis. 1040ez telefile , Adjusted Basis, Short sales. 1040ez telefile Alaska Permanent Fund dividends, Alaska Permanent Fund dividends. 1040ez telefile , Child's Alaska Permanent Fund dividends. 1040ez telefile Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988. 1040ez telefile Annuities Borrowing on, Borrowing on insurance. 1040ez telefile Interest on, Interest on annuity contract. 1040ez telefile Life insurance proceeds used to buy, Annuity. 1040ez telefile Sale of, Sale of Annuity Single-premium, Single-premium life insurance, endowment, and annuity contracts. 1040ez telefile Trade for, Trade of investment property for an annuity. 1040ez telefile , Insurance Policies and Annuities Applicable federal rate, Applicable federal rate. 1040ez telefile Appreciated financial positions, Constructive Sales of Appreciated Financial Positions Arbitrage bonds, Arbitrage bonds. 1040ez telefile Assistance (see Tax help) At-risk rules, At-risk rules. 1040ez telefile , At-risk rules. 1040ez telefile Attorneys' fees, Attorney or accounting fees. 1040ez telefile Automatic investment service, Automatic investment service and dividend reinvestment plans. 1040ez telefile , Automatic investment service. 1040ez telefile , Automatic investment service. 1040ez telefile Average basis, Average Basis Double-category method, Transition rule from double-category method. 1040ez telefile Illustrated, Average basis method illustrated. 1040ez telefile B Backup withholding, Backup withholding. 1040ez telefile Bad debts, Nonbusiness bad debt. 1040ez telefile , Nonbusiness Bad Debts Bankrupt financial institutions Deposit in, Deposit in Insolvent or Bankrupt Financial Institution Bargain purchases, Bargain purchases. 1040ez telefile Basis, Basis of Investment Property, U. 1040ez telefile S. 1040ez telefile Treasury Notes or Bonds Adjusted, Basis adjustment. 1040ez telefile , Fair market value equal to or more than donor's adjusted basis. 1040ez telefile , Adjusted Basis, Short sales. 1040ez telefile Average, Average Basis Cost, Cost Basis, Cost Basis Inherited property, Property Received as Inheritance Investment property, Basis of Investment Property Like-kind exchanges, Basis of property received. 1040ez telefile Other than cost, Basis Other Than Cost REITs, Shares in a mutual fund or REIT. 1040ez telefile REMIC, residual interest, Basis in the residual interest. 1040ez telefile Replacement stock, Basis of replacement stock. 1040ez telefile Shares acquired by reinvestment, Reinvestment right. 1040ez telefile Stocks and bonds, Basis adjustment. 1040ez telefile , Basis. 1040ez telefile , Basis. 1040ez telefile , Stocks and Bonds Bearer obligations, Bearer CDs. 1040ez telefile , Bearer Obligations Below-market loans, Below-Market Loans Bonds Accrued interest on, Accrued interest on bonds. 1040ez telefile Amortization of premium, Bond Premium Amortization Arbitrage, Arbitrage bonds. 1040ez telefile Basis, Basis. 1040ez telefile , Stocks and Bonds Capital asset, Stocks, stock rights, and bonds. 1040ez telefile Convertible, Convertible stocks and bonds. 1040ez telefile Coupon, Coupon bonds. 1040ez telefile Enterprise zone facility, Enterprise zone facility bonds. 1040ez telefile Federally guaranteed, Federally guaranteed bonds. 1040ez telefile Identification, Identifying stock or bonds sold. 1040ez telefile Market discount, Market discount. 1040ez telefile , Limit on interest deduction for market discount bonds. 1040ez telefile , Market discount on bonds. 1040ez telefile , Market discount bonds. 1040ez telefile , Market discount bonds. 1040ez telefile New York Liberty bonds, New York Liberty bonds. 1040ez telefile Par value, Bonds purchased at par value. 1040ez telefile Premiums on, Bond premium. 1040ez telefile , Premiums on bonds. 1040ez telefile Private activity, Private activity bonds. 1040ez telefile Redemption or retirement of, Redemption or retirement of bonds. 1040ez telefile Sold between interest dates, Bonds Sold Between Interest Dates State and local government, Tax-exempt state and local government bonds. 1040ez telefile Stripped, Stripped bonds or coupons. 1040ez telefile , Stripped Bonds and Coupons, Stripped tax-exempt obligation. 1040ez telefile Tax credit bonds, Tax credit bonds. 1040ez telefile Tax-exempt, Tax-exempt state and local government bonds. 1040ez telefile Traded flat, Bonds traded flat. 1040ez telefile U. 1040ez telefile S. 1040ez telefile savings (see U. 1040ez telefile S. 1040ez telefile savings bonds) U. 1040ez telefile S. 1040ez telefile Treasury (see U. 1040ez telefile S. 1040ez telefile Treasury bills, notes, and bonds) Brokerage fees, Fees to buy or sell. 1040ez telefile , Sale expenses. 1040ez telefile C Calls and puts, Puts and Calls Table 4-3, Table 4-3. 1040ez telefile Puts and Calls Capital assets, Capital Assets and Noncapital Assets Capital gain distributions, Capital Gain Distributions, Basis adjustment. 1040ez telefile , Capital gain distributions. 1040ez telefile , Child's capital gain distributions. 1040ez telefile , Capital gain distributions received. 1040ez telefile Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends. 1040ez telefile Constructive ownership transactions, Gains From Certain Constructive Ownership Transactions Definition, Capital or Ordinary Gain or Loss Empowerment zone assets, Exclusion of Gain From DC Zone Assets Investment property, Investment property. 1040ez telefile Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. 1040ez telefile Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). 1040ez telefile Losses, limit on, Limit on deduction. 1040ez telefile Passive activities, Passive activity gains and losses. 1040ez telefile Qualified covered call options, Capital loss on qualified covered call options. 1040ez telefile Qualified small business stock, Gains on Qualified Small Business Stock Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain. 1040ez telefile Rollover of gain from sale of securities, Rollover of Gain From Publicly Traded Securities Short-term, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. 1040ez telefile Tax rates, Capital Gain Tax Rates, Table 4-4. 1040ez telefile What Is Your Maximum Capital Gain Rate? Table 4-4, Table 4-4. 1040ez telefile What Is Your Maximum Capital Gain Rate? Capital loss carryover, Capital loss carryover. 1040ez telefile , Capital Losses Worksheet 4-1, Worksheet 4-1. 1040ez telefile Capital Loss Carryover Worksheet Cash method, Cash method taxpayers. 1040ez telefile , Cash method. 1040ez telefile , When To Deduct Investment Interest Reporting options for savings bond interest, Reporting options for cash method taxpayers. 1040ez telefile Cash-settled options, Cash-settled options. 1040ez telefile Casualty losses, Ordinary loss or casualty loss. 1040ez telefile CDOs (Collateralized debt obligations), Collateralized Debt Obligations (CDOs) Certificates of deposit (CDs), Certificates of Deposit (CDs) Children Alaska Permanent Fund dividends, Child's Alaska Permanent Fund dividends. 1040ez telefile Capital gain distributions, Child's capital gain distributions. 1040ez telefile Custodian account for, Custodian account for your child. 1040ez telefile Gifts to, Income from property given to a child. 1040ez telefile Investment income of, Tax on unearned income of certain children. 1040ez telefile , Investment income of child reported on parent's return. 1040ez telefile Qualified dividends, Child's qualified dividends. 1040ez telefile Savings account with parent as trustee, Savings account with parent as trustee. 1040ez telefile U. 1040ez telefile S. 1040ez telefile savings bond owner, Child as only owner. 1040ez telefile Clerical help, Clerical help and office rent. 1040ez telefile Co-owners of U. 1040ez telefile S. 1040ez telefile savings bonds, Co-owners. 1040ez telefile Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs) Collectibles, Collectibles gain or loss. 1040ez telefile Commissions, Commissions and load charges. 1040ez telefile Commodity futures, Commodity Futures, Commodity futures. 1040ez telefile Community property U. 1040ez telefile S. 1040ez telefile savings bonds, Community property. 1040ez telefile Constructive ownership transactions, Constructive ownership of stock. 1040ez telefile , Gains From Certain Constructive Ownership Transactions Constructive receipt, Constructive receipt. 1040ez telefile Constructive sales, Constructive Sales of Appreciated Financial Positions Contractors, insolvency of, Insolvency of contractor. 1040ez telefile Conversion transactions, Conversion Transactions Convertible stocks and bonds, Convertible stocks and bonds. 1040ez telefile Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Corporate distributions, Dividends and Other Distributions Capital gain, Capital gain distributions. 1040ez telefile , Child's capital gain distributions. 1040ez telefile , Capital gain distributions received. 1040ez telefile Constructive, Constructive distributions. 1040ez telefile Dividends (see Dividends) Fractional shares, Fractional shares. 1040ez telefile Liquidating, Liquidating Distributions, Liquidating distributions. 1040ez telefile Nondividend, Nondividend Distributions, Nondividend distributions. 1040ez telefile Return of capital, Basis adjustment. 1040ez telefile Stock rights, Distributions of Stock and Stock Rights Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. 1040ez telefile Corporate reorganizations, Corporate reorganizations. 1040ez telefile Cost basis, Cost Basis, Cost Basis Coupon bonds, Coupon bonds. 1040ez telefile D Day traders, Special Rules for Traders in Securities Dealer equity options, Dealer equity option. 1040ez telefile Dealer securities futures contracts, Dealer securities futures contract. 1040ez telefile Debt instruments, retirement of, Retirement of debt instrument. 1040ez telefile Decedents, Appreciated property you gave the decedent. 1040ez telefile , Decedent's capital loss. 1040ez telefile U. 1040ez telefile S. 1040ez telefile savings bond interest, reporting of, Decedents. 1040ez telefile Demutualization, Demutualization of Life Insurance Companies Deposits, loss on, Deposit in Insolvent or Bankrupt Financial Institution Discount on debt instruments, Discount on Debt Instruments Certificates of deposit, Certificates of Deposit (CDs) Election to report all interest as OID, Election To Report All Interest as OID Face-amount certificates, Face-Amount Certificates Gain or loss treatment, Discounted Debt Instruments Inflation-indexed, Inflation-Indexed Debt Instruments Market discount bonds (see Market discount bonds) Original issue discount (see Original issue discount (OID)) Short-term obligations, Discount on Short-Term Obligations, Short-term government obligations. 1040ez telefile Stripped bonds and coupons, Stripped Bonds and Coupons Discounted debt instruments, Discount on Debt Instruments Discounted tax-exempt obligations, Discounted tax-exempt obligations. 1040ez telefile Dividends, Dividends and Other Distributions, Form 1099-DIV. 1040ez telefile (see also Form 1099-DIV) Alaska Permanent Fund, Alaska Permanent Fund dividends. 1040ez telefile , Child's Alaska Permanent Fund dividends. 1040ez telefile Exempt-interest, Exempt-interest dividends. 1040ez telefile , Exempt-interest dividends. 1040ez telefile , Exempt-interest dividends on mutual fund stock. 1040ez telefile Extraordinary, Extraordinary dividends. 1040ez telefile Holding period, Holding period. 1040ez telefile Insurance policies, Dividends on insurance policies. 1040ez telefile Money market funds, Money Market Funds Nominees, Nominees. 1040ez telefile , Nominees. 1040ez telefile Ordinary, Ordinary Dividends Patronage, Patronage dividends. 1040ez telefile Payments in lieu of, Payments in lieu of dividends. 1040ez telefile Qualified, Qualified Dividends, Qualified dividends. 1040ez telefile , Child's qualified dividends. 1040ez telefile Qualified foreign corporation, Qualified foreign corporation. 1040ez telefile Received in January, Dividends received in January. 1040ez telefile Reinvestment of, Reinvested distributions. 1040ez telefile Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans. 1040ez telefile , Dividend reinvestment plans. 1040ez telefile Reporting requirements, Form 1099-DIV. 1040ez telefile , How To Report Dividend Income, Stripped Preferred Stock Restricted stock, Dividends received on restricted stock. 1040ez telefile Sale or trade vs. 1040ez telefile , Dividend versus sale or trade. 1040ez telefile Scrip, Scrip dividends. 1040ez telefile Sold stock, Dividends on stock sold. 1040ez telefile Stock, Stock dividends. 1040ez telefile , Stock dividends. 1040ez telefile Underreported, Underreported interest and dividends. 1040ez telefile Veterans' insurance, Interest on VA dividends. 1040ez telefile , Dividends on veterans' insurance. 1040ez telefile Divorce, Property Received From Your Spouse, Transfers Between Spouses E Education Savings Bond Program, Education Savings Bond Program Interest excluded under, Interest excluded under the Education Savings Bond Program. 1040ez telefile Recordkeeping requirements, Education Savings Bond Program Employee stock options, Reminders Employee stock ownership plans (ESOPs), sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Employer identification numbers (EINs), Identifying number. 1040ez telefile Empowerment zone, Exclusion of Gain From DC Zone Assets Endowment contracts, Single-premium life insurance, endowment, and annuity contracts. 1040ez telefile Enterprise zone facility bonds, Enterprise zone facility bonds. 1040ez telefile Equity option, Equity option. 1040ez telefile Estate income received by beneficiary, Beneficiary of an estate or trust. 1040ez telefile Exchanges of mutual fund shares, Exchange of Shares In One Mutual Fund For Shares In Another Mutual Fund Exclusion of gain DC zone assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends on mutual fund stock, Exempt-interest dividends on mutual fund stock. 1040ez telefile Expenses of producing income, Expenses of Producing Income F Face-amount certificates, Face-Amount Certificates Fair market value, Fair market value. 1040ez telefile , Fair market value less than donor's adjusted basis. 1040ez telefile , Fair market value. 1040ez telefile Federal guarantee on bonds, Federally guaranteed bonds. 1040ez telefile Fees to buy or sell, Fees to buy or sell. 1040ez telefile Financial asset securitization investment trusts (FASITs), FASITs First-in first-out (FIFO), First-in first-out (FIFO). 1040ez telefile Foreign currency transactions, Foreign currency contract. 1040ez telefile Foreign income, Reminders Form 1040, Form 1040. 1040ez telefile , Form 1040A or Form 1040. 1040ez telefile Form 1040, Schedule B, Schedule B (Form 1040A or 1040). 1040ez telefile Form 1040, Schedule D, How to report gain. 1040ez telefile Form 1040A, Form 1040A. 1040ez telefile Form 1040X, Filing a claim for refund. 1040ez telefile Form 1041, Filing requirement. 1040ez telefile Form 1065, Filing requirement. 1040ez telefile Schedule K-1, Schedule K-1 (Form 1065). 1040ez telefile Form 1066, Schedule Q, Schedule Q (Form 1066). 1040ez telefile , Investment expenses from pass-through entities. 1040ez telefile Form 1096, File Form 1099-INT with the IRS. 1040ez telefile , File Form 1099-DIV with the IRS. 1040ez telefile , File Form 1099-B or Form 1099-S with the IRS. 1040ez telefile Form 1099-B, Form 1099-B. 1040ez telefile , Form 1099-B transactions. 1040ez telefile , File Form 1099-B or Form 1099-S with the IRS. 1040ez telefile Form 1099-CAP, Form 1099-CAP transactions. 1040ez telefile Form 1099-DIV, General Information, Form 1099-DIV. 1040ez telefile , Form 1099-DIV. 1040ez telefile , File Form 1099-DIV with the IRS. 1040ez telefile Form 1099-INT, General Information, Form 1099-INT. 1040ez telefile , Form 1099-INT for U. 1040ez telefile S. 1040ez telefile savings bond interest. 1040ez telefile , Form 1099-INT. 1040ez telefile , File Form 1099-INT with the IRS. 1040ez telefile , Forms 1099-INT and 1099-OID. 1040ez telefile , Forms 1099-INT and 1099-OID. 1040ez telefile Form 1099-MISC, Form 1099-MISC. 1040ez telefile , Reporting Substitute Payments Form 1099-OID, Form 1099-OID. 1040ez telefile , Form 1099-OID, Form 1099-OID. 1040ez telefile , Forms 1099-INT and 1099-OID. 1040ez telefile , Forms 1099-INT and 1099-OID. 1040ez telefile Form 1099-S, Form 1099-S transactions. 1040ez telefile , File Form 1099-B or Form 1099-S with the IRS. 1040ez telefile Form 1120, Filing requirement. 1040ez telefile Form 2439, Undistributed capital gains of mutual funds and REITs. 1040ez telefile Form 3115, Change from method 2. 1040ez telefile , Choosing To Amortize, How To Make the Mark-to-Market Election Form 4684, Ordinary loss or casualty loss. 1040ez telefile Form 4797, How to report. 1040ez telefile , Losses on Section 1244 (Small Business) Stock, How to report. 1040ez telefile Form 4952, Form 4952 Form 6198, At-risk rules. 1040ez telefile Form 6781, Form 6781. 1040ez telefile , How to report. 1040ez telefile , How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles. 1040ez telefile Form 8275, Negligence or disregard of rules or regulations. 1040ez telefile Form 8275-R, Negligence or disregard of rules or regulations. 1040ez telefile Form 8582, Form 8582. 1040ez telefile Form 8615, Tax on unearned income of certain children. 1040ez telefile Form 8815, Form 8815. 1040ez telefile , Figuring the interest part of the proceeds (Form 8815, line 6). 1040ez telefile , Interest excluded under the Education Savings Bond Program. 1040ez telefile Form 8824, How to report. 1040ez telefile Form 8832, Clubs formed before 1997. 1040ez telefile Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations. 1040ez telefile Form 8949 Bad debts, How to report bad debts. 1040ez telefile Basis adjustment, Basis adjustment. 1040ez telefile Capital Gains, Reporting Capital Gains and Losses Capital Losses, Reporting Capital Gains and Losses Cooperative, sale to certain, Sales of Stock to ESOPs or Certain Cooperatives Copyrights in musical works, Capital asset treatment for self-created musical works. 1040ez telefile Employee stock ownership plan, sale to, Sales of Stock to ESOPs or Certain Cooperatives Empowerment Zone Assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends, Exempt-interest dividends on mutual fund stock. 1040ez telefile Form 1099-B, Form 1099-B. 1040ez telefile , Form 1099-B transactions. 1040ez telefile Form 1099-CAP, Form 1099-CAP transactions. 1040ez telefile Form 1099-S, Form 1099-S transactions. 1040ez telefile Fractional shares, Fractional shares. 1040ez telefile Gain, qualified small business stock, How to report gain. 1040ez telefile How to fill in, generally, Reporting Capital Gains and Losses Long-term gains and losses, Long-term gains and losses. 1040ez telefile Marked-to-market election, Mark-to-market election made. 1040ez telefile Market discount bonds, Market discount bonds. 1040ez telefile , Market discount bonds. 1040ez telefile Musical compositions, Capital asset treatment for self-created musical works. 1040ez telefile Nominees, Nominees. 1040ez telefile Nonbusiness bad debt, Nonbusiness bad debt. 1040ez telefile Nondividend distributions, Nondividend distributions. 1040ez telefile Option, How to report. 1040ez telefile Property bought at various times, Sale of property bought at various times. 1040ez telefile Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities Rollover, qualified small business stock, How to report gain. 1040ez telefile Sale expenses, Sale expenses. 1040ez telefile Short-term gains and losses, Short-term gains and losses. 1040ez telefile Software, Stocks and Bonds Worthless securities, How to report loss. 1040ez telefile Form SS-4, Identifying number. 1040ez telefile Form W-8BEN, Nonresident aliens. 1040ez telefile Form W-9, Certification. 1040ez telefile Fractional shares, Fractional shares. 1040ez telefile , Automatic investment service. 1040ez telefile Free tax services, Free help with your tax return. 1040ez telefile Frozen deposits, Interest income on frozen deposits. 1040ez telefile , Frozen deposits. 1040ez telefile Futures contracts Regulated, Regulated futures contract. 1040ez telefile Securities, Securities futures contract. 1040ez telefile , Securities futures contract to sell. 1040ez telefile , Securities Futures Contracts Futures, commodity, Commodity Futures, Commodity futures. 1040ez telefile Wash sales, Options and futures contracts. 1040ez telefile G Gains on qualified small business stock, Gains on Qualified Small Business Stock Gains on sales or trades, How To Figure Gain or Loss, Gain on Sale or Trade of Depreciable Property, Property received from a related party. 1040ez telefile (see also Capital gains and losses) Gifts, What's New, Income from property given to a child. 1040ez telefile , Property Received as a Gift, Property received as a gift. 1040ez telefile Gifts of shares, Shares received as gift. 1040ez telefile Government obligations, Government obligations. 1040ez telefile H Hedging transactions, Hedging exception. 1040ez telefile , Hedging Transactions, Hedging transaction. 1040ez telefile Help (see Tax help) Holding period Investment property, Holding Period Replacement stock, Holding period of replacement stock. 1040ez telefile Shares acquired by reinvestment, Reinvested distributions. 1040ez telefile Straddles, Holding Period and Loss Treatment Rules I Income from sources outside U. 1040ez telefile S. 1040ez telefile , Reminders Income tax treaties (Table 1-3), Qualified Dividends Indian tribal government, Indian tribal government. 1040ez telefile Individual retirement arrangements (IRAs) Interest income, Individual retirement arrangements (IRAs). 1040ez telefile Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments, Stripped inflation-indexed debt instruments. 1040ez telefile Inherited property Basis, Property Received as Inheritance Holding period, Inherited property. 1040ez telefile Transfer by inheritance, Transfer by inheritance. 1040ez telefile Insolvency of contractors, Insolvency of contractor. 1040ez telefile Installment sales, Installment sales. 1040ez telefile Insurance Borrowing on, Borrowing on insurance. 1040ez telefile Dividends, interest on, Interest on insurance dividends. 1040ez telefile , Dividends on insurance policies. 1040ez telefile Interest option on, Interest option on insurance. 1040ez telefile Life insurance companies, demutualization, Demutualization of Life Insurance Companies Life, paid to beneficiary, Insurance Prepaid premiums, Prepaid insurance premiums. 1040ez telefile Single-premium life, Single-premium life insurance, endowment, and annuity contracts. 1040ez telefile Trades, Insurance Policies and Annuities Veterans' dividends, interest on, Interest on VA dividends. 1040ez telefile , Dividends on veterans' insurance. 1040ez telefile Interest expenses Allocation of, Allocation of Interest Expense Investment interest, Investment Interest Limit on, Limit on interest deduction for market discount bonds. 1040ez telefile , Limit on Deduction When to deduct, When To Deduct Investment Interest Margin accounts, Interest on margin accounts. 1040ez telefile Paid in advance, Interest paid in advance. 1040ez telefile Straddles, Interest expense and carrying charges on straddles. 1040ez telefile Interest income, Interest Income Annuity contracts, Interest on annuity contract. 1040ez telefile Bonds traded flat, Bonds traded flat. 1040ez telefile Certificates of deposits, Certificates of deposit and other deferred interest accounts. 1040ez telefile Condemnation awards, Interest on condemnation award. 1040ez telefile Deferred interest accounts, Certificates of deposit and other deferred interest accounts. 1040ez telefile Dividends on deposit or share accounts, Dividends that are actually interest. 1040ez telefile Frozen deposits, Interest income on frozen deposits. 1040ez telefile , Frozen deposits. 1040ez telefile Gift for opening account, Gift for opening account. 1040ez telefile Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). 1040ez telefile Installment sale payments, Installment sale payments. 1040ez telefile Insurance dividends, Interest on insurance dividends. 1040ez telefile Money market funds, Money market funds. 1040ez telefile Nominee distributions, Nominees. 1040ez telefile Prepaid insurance premiums, Prepaid insurance premiums. 1040ez telefile Reporting, When To Report Interest Income, Penalty on early withdrawal of savings. 1040ez telefile Seller-financed mortgage, Form 1040A. 1040ez telefile , Interest on seller-financed mortgage. 1040ez telefile Tax refunds, Interest on tax refunds. 1040ez telefile Tax-exempt, Tax-Exempt Interest, Reporting tax-exempt interest. 1040ez telefile Taxable, Taxable Interest — General, Bonds traded flat. 1040ez telefile , Taxation of interest. 1040ez telefile , Taxable Interest U. 1040ez telefile S. 1040ez telefile savings bonds, person responsible for tax (Table 1-2), Table 1-2. 1040ez telefile Who Pays the Tax on U. 1040ez telefile S. 1040ez telefile Savings Bond Interest Underreported, Underreported interest and dividends. 1040ez telefile Unstated, Unstated interest. 1040ez telefile Usurious interest, Usurious interest. 1040ez telefile VA insurance dividends, Interest on VA dividends. 1040ez telefile Investment clubs, Investment Clubs, Filing requirement. 1040ez telefile Investment counsel and advice, Investment counsel and advice. 1040ez telefile Investment expenses, Investment Expenses Allocated, Allocated investment expenses. 1040ez telefile At-risk rules, At-risk rules. 1040ez telefile Deductible, Expenses of Producing Income Interest, Investment interest deducted. 1040ez telefile Limits on deductions, Limits on Deductions Nondeductible, Nondeductible Expenses Pass-through entities, Investment expenses from pass-through entities. 1040ez telefile Reporting requirements, How To Report Investment Expenses Investment income, Investment Income Children, Tax on unearned income of certain children. 1040ez telefile , Investment income of child reported on parent's return. 1040ez telefile General Information, General Information Net income, Net Investment Income Records to keep, General Information Reporting of (Table 1-1), Table 1-1. 1040ez telefile Where To Report Common Types of Investment Income Investment property, Investment property. 1040ez telefile Basis, Basis of Investment Property Definition, Investment property. 1040ez telefile Gain or loss treatment, Investment property. 1040ez telefile Gift, received as, Property Received as a Gift Holding period, Holding Period Liquidation, received in, Investment property received in liquidation. 1040ez telefile Nontaxable trades, received in, Property Received in Nontaxable Trades Sales and trades, Sales and Trades of Investment Property Services, received for, Property Received for Services Spouse, received from, Property Received From Your Spouse Taxable trades, received in, Property Received in Taxable Trades J Joint accounts, Joint accounts. 1040ez telefile Joint and separate returns, Joint return. 1040ez telefile , Joint and separate returns. 1040ez telefile L Life insurance companies demutualization, Demutualization of Life Insurance Companies Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Basis of property received, Basis of property received. 1040ez telefile Reporting requirements, How to report. 1040ez telefile Liquidating distributions, Liquidating Distributions, Investment property received in liquidation. 1040ez telefile Listed options, Listed option. 1040ez telefile Load charges, Commissions and load charges. 1040ez telefile Loans Below-market, Below-Market Loans, Effective dates. 1040ez telefile Gift and demand, Gift and demand loans. 1040ez telefile Guarantees, Loan guarantees. 1040ez telefile Term, Term loans. 1040ez telefile Local government obligations (see State or local government obligations) Long-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. 1040ez telefile Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). 1040ez telefile Losses on sales or trades, Property received from a related party. 1040ez telefile (see also Capital gains and losses) Amount calculation, How To Figure Gain or Loss Carryback election, Loss carryback election. 1040ez telefile , Loss carryback election. 1040ez telefile Mutual fund or REIT stock held 6 months or less, Loss on mutual fund or REIT stock held 6 months or less. 1040ez telefile Passive activities, Passive activity losses. 1040ez telefile , Passive activity losses. 1040ez telefile , Passive activity losses and credits. 1040ez telefile , Losses from passive activities. 1040ez telefile Related parties, Losses on Sales or Trades of Property Section 1244 (small business) stock, Losses on Section 1244 (Small Business) Stock Small business investment company stock, Losses on Small Business Investment Company Stock Wash sales, Coordination of Loss Deferral Rules and Wash Sale Rules M Mark-to-market election, Mark-to-market election made. 1040ez telefile Marked-to-market rules, Marked-to-Market Rules, Mark-to-market election made. 1040ez telefile Market discount bonds, Market discount. 1040ez telefile , Market Discount Bonds, Partial principal payments. 1040ez telefile , Limit on interest deduction for market discount bonds. 1040ez telefile , Market discount on bonds. 1040ez telefile , Market discount bonds. 1040ez telefile , Market discount bonds. 1040ez telefile Accrued market discount, Accrued market discount. 1040ez telefile Maximum rate of capital gains (Table 4-4), Table 4-4. 1040ez telefile What Is Your Maximum Capital Gain Rate? Mechanics' and suppliers' liens, Mechanics' and suppliers' liens. 1040ez telefile Meetings, expenses of attending, Stockholders' meetings. 1040ez telefile Missing children, photographs of, Reminders Mixed straddles, Mixed straddles. 1040ez telefile , Mixed straddles. 1040ez telefile Money market funds, Money Market Funds Interest income, Money market funds. 1040ez telefile Mortgages Revenue bonds, Mortgage revenue bonds. 1040ez telefile Secondary liability on home, Secondary liability on home mortgage. 1040ez telefile Seller-financed, Interest on seller-financed mortgage. 1040ez telefile Municipal bonds, State or Local Government Obligations, Reporting tax-exempt interest. 1040ez telefile , Tax-exempt state and local government bonds. 1040ez telefile (see also State or local government obligations) Mutual funds, Capital Gain Distributions, Other income (nonpassive income). 1040ez telefile , Choosing to include net capital gain. 1040ez telefile , Including mutual fund or REMIC expenses in income. 1040ez telefile , Shares in a mutual fund or REIT. 1040ez telefile , Special Rules for Mutual Funds, Loss on mutual fund or REIT stock held 6 months or less. 1040ez telefile Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs. 1040ez telefile publicly offered, Publicly-offered mutual funds. 1040ez telefile N Net Investment Income Tax, What's New, Net investment income tax (NIIT). 1040ez telefile New York Liberty bonds, New York Liberty bonds. 1040ez telefile NIIT, What's New, Net investment income tax (NIIT). 1040ez telefile Nominee distributions Dividends, Nominees. 1040ez telefile , Nominees. 1040ez telefile Interest income, Nominees. 1040ez telefile , Nominee distributions. 1040ez telefile Original issue discount, Nominee. 1040ez telefile Nonbusiness bad debts, Nonbusiness bad debt. 1040ez telefile , Nonbusiness Bad Debts Noncapital assets, Capital Assets and Noncapital Assets Nondeductible investment expenses, Nondeductible Expenses Nondividend distributions, Nondividend Distributions Nonequity options, Nonequity option. 1040ez telefile Nonqualified preferred stock, Nonqualified preferred stock. 1040ez telefile Nonresident aliens Backup withholding, Nonresident aliens. 1040ez telefile Nontaxable return of capital, Basis adjustment. 1040ez telefile Nontaxable stock rights, Nontaxable stock rights. 1040ez telefile Nontaxable trades, Nontaxable Trades, Nontaxable trades. 1040ez telefile Notes Individuals, bought at discount, Notes of individuals. 1040ez telefile U. 1040ez telefile S. 1040ez telefile Treasury (see U. 1040ez telefile S. 1040ez telefile Treasury bills, notes, and bonds) O Office expenses, Clerical help and office rent. 1040ez telefile Options, Options Calls and puts, Puts and Calls Cash settlement, Cash-settled options. 1040ez telefile , Cash settlement option. 1040ez telefile Dealer equity, Dealer equity option. 1040ez telefile Deep-in-the-money, Qualified covered call options and optioned stock. 1040ez telefile Employee stock, Reminders Equity, Equity option. 1040ez telefile Gain or loss, Options, Qualified covered call options and optioned stock. 1040ez telefile Holding period, Option exercised. 1040ez telefile Listed, Listed option. 1040ez telefile Nonequity, Nonequity option. 1040ez telefile Qualified covered call, Qualified covered call options and optioned stock. 1040ez telefile Reporting requirements, How to report. 1040ez telefile Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contract options. 1040ez telefile Wash sales, Options and futures contracts. 1040ez telefile Ordinary gains and losses, Capital or Ordinary Gain or Loss, Ordinary loss or casualty loss. 1040ez telefile Original issue discount (OID), Original issue discount. 1040ez telefile , Original Issue Discount (OID), Stripped tax-exempt obligations. 1040ez telefile , Original issue discount (OID) on debt instruments. 1040ez telefile Adjustment to, Original issue discount (OID) adjustment. 1040ez telefile Reporting requirements, Exceptions to reporting OID. 1040ez telefile , Form 1099-OID Rules, Applying the OID Rules P Pass-through entities Rollover of gain, Pass-through entity. 1040ez telefile Passive activities Gains and losses, Passive activity losses. 1040ez telefile , Passive activity losses. 1040ez telefile , Passive activity losses and credits. 1040ez telefile , Losses from passive activities. 1040ez telefile , Passive activity gains and losses. 1040ez telefile Patronage dividends, Patronage dividends. 1040ez telefile Penalties Accuracy-related, Accuracy-related penalty. 1040ez telefile , Accuracy-related penalties. 1040ez telefile Backup withholding, Penalties. 1040ez telefile Civil fraud, Civil fraud penalty. 1040ez telefile Early withdrawal, Interest subject to penalty for early withdrawal. 1040ez telefile , Penalty on early withdrawal of savings. 1040ez telefile Failure to pay tax, Failure to pay tax. 1040ez telefile Failure to supply SSN, Penalty for failure to supply SSN. 1040ez telefile Substantial understatement, Substantial understatement of tax. 1040ez telefile Valuation misstatement, Substantial valuation misstatement. 1040ez telefile Political parties Debts owed by, Debts owed by political parties. 1040ez telefile Preferred stock Nonqualified, Nonqualified preferred stock. 1040ez telefile Redeemable at a premium, Preferred stock redeemable at a premium. 1040ez telefile Stripped, Stripped Preferred Stock Premiums on bonds, Bond premium. 1040ez telefile , Premiums on bonds. 1040ez telefile Private activity bonds, Private activity bonds. 1040ez telefile Public utility stock reinvestment, Public utilities. 1040ez telefile Publications (see Tax help) Puts and calls, Puts and Calls Table 4-3, Table 4-3. 1040ez telefile Puts and Calls Q Qualified dividends, Qualified dividends. 1040ez telefile Qualified small business stock, Qualified small business stock. 1040ez telefile , Qualified small business stock. 1040ez telefile , Gains on Qualified Small Business Stock Gains on, Gains on Qualified Small Business Stock R Real estate investment trusts (REITs), Undistributed capital gains of mutual funds and REITs. 1040ez telefile , Shares in a mutual fund or REIT. 1040ez telefile , Loss on mutual fund or REIT stock held 6 months or less. 1040ez telefile Real estate mortgage investment conduits (REMICs), REMICs, Expenses. 1040ez telefile , Including mutual fund or REMIC expenses in income. 1040ez telefile Regular interest, Regular Interest Residual interest, Residual Interest, Residual interests in a REMIC. 1040ez telefile Recordkeeping requirements Education Savings Bond Program, Education Savings Bond Program Investment income, General Information Small business stock, Losses on Section 1244 (Small Business) Stock Redemption of stock, Redemption of stock. 1040ez telefile Redemption or retirement of bonds, Redemption or retirement of bonds. 1040ez telefile Regulated futures contract, Regulated futures contract. 1040ez telefile Reinvestment rights, Commissions and load charges. 1040ez telefile REITs (see Real estate investment trusts (REITs)) Related party transactions, Unpaid expenses owed to related party. 1040ez telefile , Related Party Transactions, Property received from a related party. 1040ez telefile Related persons, Related persons. 1040ez telefile REMICs (see Real estate mortgage investment conduits (REMICs)) Reorganizations, corporate, Corporate reorganizations. 1040ez telefile Reporting requirements Bad debts, How to report bad debts. 1040ez telefile Bond premium amortization, How To Report Amortization Capital gains and losses, How To Report Gains and Losses (Form 6781), How to report gain. 1040ez telefile , Reporting Capital Gains and Losses Dividend income, How To Report Dividend Income Exempt-interest dividends, Information reporting requirement. 1040ez telefile Interest on U. 1040ez telefile S. 1040ez telefile savings bonds, Reporting options for cash method taxpayers. 1040ez telefile , Choice to report interest each year. 1040ez telefile Investment expenses, How To Report Investment Expenses Like-kind exchanges, How to report. 1040ez telefile Options, How to report. 1040ez telefile Original issue discount, Form 1099-OID S corporation income, deductions, and credits, Reporting S corporation income, deductions, and credits. 1040ez telefile Section 1256 contracts, How To Report State or local government obligations, Information reporting requirement. 1040ez telefile Straddles, Section 1256 contracts and straddles. 1040ez telefile Substitute payments, Reporting Substitute Payments Tax-exempt interest income, Reporting tax-exempt interest. 1040ez telefile Trades, How To Report Repossession of real property, Real property repossessed. 1040ez telefile Restricted property, Restricted property. 1040ez telefile Restricted stock, Dividends received on restricted stock. 1040ez telefile Retirement of debt instrument, Retirement of debt instrument. 1040ez telefile Return of capital (see Nondividend distributions) Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust. 1040ez telefile Rollover of gain from sale Securities, Rollover of Gain From Publicly Traded Securities, Rollover of Gain S S corporations, S Corporations, S corporation stock. 1040ez telefile Safe deposit box, Safe deposit box rent. 1040ez telefile Sales and trades of investment property, Sales and Trades of Investment Property Definition, What Is a Sale or Trade? Savings bonds (see U. 1040ez telefile S. 1040ez telefile savings bonds) SBIC stock (see Small business investment company stock) Scrip dividends, Scrip dividends. 1040ez telefile Section 1202 gain, Section 1202 Exclusion, Gain on qualified small business stock. 1040ez telefile Section 1244 stock, Losses on Section 1244 (Small Business) Stock Section 1250 gain, Unrecaptured section 1250 gain. 1040ez telefile Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contracts. 1040ez telefile , Section 1256 contract options. 1040ez telefile , Section 1256 contracts and straddles. 1040ez telefile Net gain on, Net section 1256 contracts gain. 1040ez telefile Net loss on, Net section 1256 contracts loss. 1040ez telefile Reporting requirements, How To Report Securities Holding period, Holding Period Installment sales, Installment sales. 1040ez telefile Lost, stolen, etc. 1040ez telefile , cost of replacing, Cost of replacing missing securities. 1040ez telefile Rollover of gain from sale, Rollover of Gain From Publicly Traded Securities, Rollover of Gain Traders in, Special Rules for Traders in Securities Worthless, Worthless Securities, Worthless securities. 1040ez telefile Securities futures contracts, Dealer securities futures contract. 1040ez telefile , Securities futures contract. 1040ez telefile , Securities Futures Contracts Self-employment income, Self-Employment Income Self-employment tax, Self-employment tax. 1040ez telefile Seller-financed mortgages, Interest on seller-financed mortgage. 1040ez telefile Short sales, Short Sales, Extraordinary dividends. 1040ez telefile Adjusted basis, Short sales. 1040ez telefile Expenses of, Short-sale expenses. 1040ez telefile Extraordinary dividends, Extraordinary dividends. 1040ez telefile Puts, Put option as short sale. 1040ez telefile Small business investment company stock, Short sale. 1040ez telefile Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. 1040ez telefile Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income. 1040ez telefile , Acquisition discount on short-term obligations. 1040ez telefile , Short-term government obligations. 1040ez telefile Interest deduction, limit on, Limit on interest deduction for short-term obligations. 1040ez telefile Sixty/forty (60/40) rule, 60/40 rule. 1040ez telefile Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock. 1040ez telefile Reporting requirements, How to report. 1040ez telefile Small business stock, Qualified small business stock. 1040ez telefile , Losses on Section 1244 (Small Business) Stock, Qualified small business stock. 1040ez telefile , Gains on Qualified Small Business Stock Social security number (SSN) Custodial accounts, Custodian account for your child. 1040ez telefile Joint accounts, SSN for joint account. 1040ez telefile Requirement to give, Social security number (SSN). 1040ez telefile Specialized small business investment company stock, Specialized small business investment company stock or partnership interest. 1040ez telefile , SSBIC stock. 1040ez telefile Spouses Transfers between, Property Received From Your Spouse, Transfers Between Spouses (see also Related party transactions) State or local government obligations, State or Local Government Obligations, Taxable Interest Market discount bonds (see Market discount bonds) Private activity bonds, Private activity bonds. 1040ez telefile Registration requirement, Registration requirement. 1040ez telefile Tax-exempt interest, Tax-Exempt Interest Taxable interest, Taxable Interest Stock Basis, Basis adjustment. 1040ez telefile , Basis adjustment. 1040ez telefile , Basis. 1040ez telefile , Stocks and Bonds, Basis of replacement stock. 1040ez telefile Capital asset, Stocks, stock rights, and bonds. 1040ez telefile Constructive ownership, Constructive ownership of stock. 1040ez telefile Convertible, Convertible stocks and bonds. 1040ez telefile Corporate, Corporate Stocks Dividends (see Dividends) Fractional shares, Fractional shares. 1040ez telefile , Automatic investment service. 1040ez telefile Identification, Identifying stock or bonds sold. 1040ez telefile Installment sales, Installment sales. 1040ez telefile Nonqualified preferred stock, Nonqualified preferred stock. 1040ez telefile Options for employees, Reminders Public utility, reinvestment, Public utilities. 1040ez telefile Redemption of, Redemption of stock. 1040ez telefile Replacement stock, Basis of replacement stock. 1040ez telefile Restricted stock, Dividends received on restricted stock. 1040ez telefile Rights, Distributions of Stock and Stock Rights, Stock rights. 1040ez telefile , Nontaxable stock rights. 1040ez telefile S corporations, S corporation stock. 1040ez telefile Sales to ESOPs or cooperatives, Sales of Stock to ESOPs or Certain Cooperatives Small business, Qualified small business stock. 1040ez telefile , Qualified small business stock. 1040ez telefile Specialized small business investment company, Specialized small business investment company stock or partnership interest. 1040ez telefile Splits, Stock splits. 1040ez telefile Straddles (see Straddles) Stripped preferred stock, Stripped Preferred Stock Surrender of, Surrender of stock. 1040ez telefile Trades, Stock for stock of the same corporation. 1040ez telefile Trust instruments treated as, Certain trust instruments treated as stock. 1040ez telefile Straddles, Straddles, Interest expense and carrying charges relating to mixed straddle account positions. 1040ez telefile Holding period, Holding Period and Loss Treatment Rules Interest expense and carrying charges, Interest expense and carrying charges on straddles. 1040ez telefile Loss deferral rules, Loss Deferral Rules Mixed, Mixed straddles. 1040ez telefile , Mixed straddles. 1040ez telefile , Mixed Straddle Elections Reporting requirements, Section 1256 contracts and straddles. 1040ez telefile Stripped bonds and coupons, Stripped bonds or coupons. 1040ez telefile , Stripped Bonds and Coupons, Stripped tax-exempt obligation. 1040ez telefile Stripped preferred stock, Stripped Preferred Stock Substitute payments, Reporting Substitute Payments T Tables Capital gains maximum rate (Table 4-4), Table 4-4. 1040ez telefile What Is Your Maximum Capital Gain Rate? Income tax treaties (Table 1-3), Qualified Dividends Investment income, reporting of (Table 1-1), Table 1-1. 1040ez telefile Where To Report Common Types of Investment Income Puts and calls (Table 4-3), Table 4-3. 1040ez telefile Puts and Calls U. 1040ez telefile S. 1040ez telefile savings bonds, person responsible for tax (Table 1-2), Table 1-2. 1040ez telefile Who Pays the Tax on U. 1040ez telefile S. 1040ez telefile Savings Bond Interest Tax credit bonds, Tax credit bonds. 1040ez telefile Tax help, How To Get Tax Help Tax rates, What's New Capital gain and losses, Capital Gain Tax Rates Tax refunds Interest on, Interest on tax refunds. 1040ez telefile Tax shelters, Tax Shelters and Other Reportable Transactions, Whether To Invest Penalties, Penalties Reporting requirements, Investor Reporting Rules to curb abuse, Rules To Curb Abusive Tax Shelters Tax-exempt bonds, Tax-exempt state and local government bonds. 1040ez telefile Tax-exempt income Expenses of, Tax-exempt income. 1040ez telefile Interest, Tax-Exempt Interest, Reporting tax-exempt interest. 1040ez telefile Tax-exempt obligations, Tax-Exempt Interest, Stripped tax-exempt obligations. 1040ez telefile , Discounted tax-exempt obligations. 1040ez telefile Taxable income, expenses of, Expenses for both tax-exempt and taxable income. 1040ez telefile Taxes State and local transfer, State and local transfer taxes. 1040ez telefile State income, State income taxes. 1040ez telefile Term loans, Term loans. 1040ez telefile Trade or business, Passive activity. 1040ez telefile Traders in securities, Special Rules for Traders in Securities Trades Insurance, Insurance Policies and Annuities Investment property, Sales and Trades of Investment Property Like-kind, Like-Kind Exchanges, Like-Kind Exchanges Nontaxable, Property Received in Nontaxable Trades, Nontaxable Trades, Nontaxable trades. 1040ez telefile Reporting requirements, How To Report Stock, Stock for stock of the same corporation. 1040ez telefile Taxable, Property Received in Taxable Trades U. 1040ez telefile S. 1040ez telefile Treasury notes or bonds, U. 1040ez telefile S. 1040ez telefile Treasury Notes or Bonds Treasury bills, notes, and bonds (see U. 1040ez telefile S. 1040ez telefile Treasury bills, notes, and bonds) Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments Treasury inflation-protected securities (TIPS), Treasury inflation-protected securities (TIPS). 1040ez telefile , Inflation-Indexed Debt Instruments Treaties, income tax (Table 1-3), Qualified Dividends Trust income received by beneficiary, Beneficiary of an estate or trust. 1040ez telefile Trustee's commission for revocable trust, Trustee's commissions for revocable trust. 1040ez telefile U U. 1040ez telefile S. 1040ez telefile savings bonds, U. 1040ez telefile S. 1040ez telefile obligations. 1040ez telefile , U. 1040ez telefile S. 1040ez telefile Savings Bonds Reporting interest on, U. 1040ez telefile S. 1040ez telefile obligations. 1040ez telefile , U. 1040ez telefile S. 1040ez telefile Savings Bonds Retirement or profit-sharing plan, distributed from, Savings bonds distributed from a retirement or profit-sharing plan. 1040ez telefile Worksheet, Worksheet for savings bonds distributed from a retirement or profit-sharing plan. 1040ez telefile Tax, responsible person (Table 1-2), Table 1-2. 1040ez telefile Who Pays the Tax on U. 1040ez telefile S. 1040ez telefile Savings Bond Interest U. 1040ez telefile S. 1040ez telefile Treasury bills, notes, and bonds, U. 1040ez telefile S. 1040ez telefile obligations. 1040ez telefile , U. 1040ez telefile S. 1040ez telefile Treasury Bills, Notes, and Bonds, U. 1040ez telefile S. 1040ez telefile Treasury Notes or Bonds, U. 1040ez telefile S. 1040ez telefile Treasury notes and bonds. 1040ez telefile Undistributed capital gains, Undistributed capital gains. 1040ez telefile Usurious interest, Usurious interest. 1040ez telefile V Veterans' insurance Dividends on, Dividends on veterans' insurance. 1040ez telefile W Warrants, Warrants. 1040ez telefile Wash sales, Wash Sales, Securities Futures Contracts Holding period, Wash sales. 1040ez telefile Loss deferral rules, straddles, Coordination of Loss Deferral Rules and Wash Sale Rules Withholding, backup, Backup withholding. 1040ez telefile Worksheets Capital loss carryover, Worksheet 4-1. 1040ez telefile Capital Loss Carryover Worksheet Worthless securities, Worthless Securities, Worthless securities. 1040ez telefile Prev  Up     Home   More Online Publications