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1040nr Online Filing

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1040nr Online Filing

1040nr online filing Index A Accidentes, Pérdidas deducibles. 1040nr online filing , Pérdidas no deducibles. 1040nr online filing Agencia Federal para el Manejo de Emergencias (FEMA) , cómo comunicarse con la, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Ajustes a la base, Ajuste a la base de los bienes de una sociedad anónima. 1040nr online filing , Ajustes a la Base Aplazamiento de la declaración de una ganancia, Aplazamiento de la Declaración de una Ganancia Bienes de reposición adquiridos antes de presentar la declaración de impuestos, Bienes de reposición adquiridos antes de presentar la declaración de impuestos. 1040nr online filing Bienes de reposición adquiridos después de haber presentado la declaración de impuestos, Bienes de reposición adquiridos después de haber presentado la declaración de impuestos. 1040nr online filing Cambio de idea, Si cambia de idea. 1040nr online filing Declaración enmendada, Declaración enmendada. 1040nr online filing Documento escrito requerido, Documento escrito requerido. 1040nr online filing Límite de 3 años, Límite de 3 años. 1040nr online filing Sustitución de los bienes de reposición, Sustitución de los bienes de reposición. 1040nr online filing Asistencia (see Ayuda con los impuestos) Automóviles Accidentes, Pérdidas deducibles. 1040nr online filing Valor justo de mercado de, Valor de automóviles. 1040nr online filing Ayuda (see Ayuda con los impuestos) Ayuda con los impuestos, Cómo Obtener Ayuda con los Impuestos B Base Ajustada, Base Ajustada Ajustes a, Ajuste a la base de los bienes de una sociedad anónima. 1040nr online filing , Ajustes a la Base Propiedad de Reposición, Base de la propiedad de reposición. 1040nr online filing Base ajustada, Base Ajustada Bienes de reposición, Bienes de Reposición Ajuste a la base de los bienes de una sociedad anónima, Ajuste a la base de los bienes de una sociedad anónima. 1040nr online filing Aplazamiento de la declaración de una ganancia, Bienes de reposición adquiridos antes de presentar la declaración de impuestos. 1040nr online filing Pago adelantado, Pago adelantado. 1040nr online filing Vivienda principal Ubicada en zona de desastre, Vivienda principal en una zona de desastre. 1040nr online filing Bienes de uso personal Cómo declarar pérdidas y ganancias, Bienes de uso personal. 1040nr online filing Bienes extraviados o perdidos, Bienes extraviados o perdidos. 1040nr online filing Bienes muebles Deducción de pérdidas, cálculo de, Bienes muebles. 1040nr online filing Bienes raíces de uso personal, Excepción en el caso de bienes inmuebles de uso personal. 1040nr online filing Bienes robados (see Pérdidas por robo) Bienes robados recuperados, Bienes robados recuperados. 1040nr online filing C Comentarios sobre la publicación, Comentarios y sugerencias. 1040nr online filing Cómo aplazar la declaración de una ganancia, Cómo Aplazar la Declaración de una Ganancia Cómo calcular una ganancia, Propiedad usada en parte para fines comerciales y en parte para fines personales. 1040nr online filing Cómo calcular una pérdida, Comprobación de las pérdidas por robo. 1040nr online filing Base ajustada, Base Ajustada Pérdidas en zonas de desastre, Cómo calcular la deducción de pérdidas. 1040nr online filing Seguro y otros reembolsos, Seguro y Otros Reembolsos Cómo Calcular una Pérdida, Cómo Calcular la Deducción Cómo declarar pérdidas y ganancias, Declaración de una ganancia. 1040nr online filing , Cómo Declarar Pérdidas y Ganancias Adquiridos antes o después de presentar la declaración de impuestos, Cuándo Declarar Pérdidas y Ganancias Base, ajustes a la, Ajustes a la Base Bienes de uso personal, Bienes de uso personal. 1040nr online filing Deducciones mayores al ingreso, Si las Deducciones son Mayores que el Ingreso Depósitos monetarios, Cómo se declaran las pérdidas de depósitos monetarios. 1040nr online filing Tabla 1, Tabla 1. 1040nr online filing Cómo Declarar la Pérdida de Depósitos Monetarios Pérdidas en zonas de desastre, Cómo declarar la pérdida en el Formulario 1040X. 1040nr online filing Propiedad comercial y de generación de ingresos, Bienes comerciales y de generación de ingresos. 1040nr online filing Comprobación de las Pérdidas, Comprobación de las Pérdidas Contribuyentes casados Límites de la deducción, Contribuyentes casados. 1040nr online filing , Contribuyentes casados. 1040nr online filing Costos Fotografías tomadas después de la pérdida, Costos de fotografías y tasaciones. 1040nr online filing Gastos imprevistos, Gastos afines. 1040nr online filing Jardines, Jardines. 1040nr online filing Limpieza, Costos de limpieza y reparaciones. 1040nr online filing Protección, Costos de protección. 1040nr online filing Reparaciones, Costos de limpieza y reparaciones. 1040nr online filing Reposición, Costos de reposición. 1040nr online filing Tasaciones, Costos de fotografías y tasaciones. 1040nr online filing Costos de limpieza, Costos de limpieza y reparaciones. 1040nr online filing Costos de protección, Costos de protección. 1040nr online filing Costos de reparación, Costos de limpieza y reparaciones. 1040nr online filing Costos de reposición, Costos de reposición. 1040nr online filing D Declaración enmendada, Declaración enmendada. 1040nr online filing Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. 1040nr online filing Desastres declarados por el gobierno federal, Propiedad comercial o de generación de ingresos ubicada en una zona de desastre declarada por el gobierno federal. 1040nr online filing , Pérdidas en Zonas de Desastre Deudas incobrables, Deudas incobrables no relacionadas con los negocios. 1040nr online filing Deudas incobrables no relacionadas con los negocios, Deudas incobrables no relacionadas con los negocios. 1040nr online filing Documentación de la pérdida, Comprobación de las pérdidas por robo. 1040nr online filing Donaciones en efectivo, Donaciones en efectivo. 1040nr online filing E Entidad afín, compra de bienes de reposición de una, Compra de bienes de reposición de una entidad afín. 1040nr online filing Esquemas de inversión de tipo Ponzi , Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). 1040nr online filing Expropiaciones forzosas, Expropiaciones forzosas. 1040nr online filing F Fallecimiento de un contribuyente Aplazamiento de la declaración de una ganancia, Fallecimiento de un contribuyente. 1040nr online filing Fines comerciales, propiedad usada en parte para, Propiedad usada en parte para fines comerciales y en parte para fines personales. 1040nr online filing Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. 1040nr online filing Formulario 1040, Anexo A, Bienes de uso personal. 1040nr online filing Formulario 1040, Anexo D, Bienes de uso personal. 1040nr online filing Formulario 1040X Pérdidas en zonas de desastre, Cómo declarar la pérdida en el Formulario 1040X. 1040nr online filing Formulario 4684 Cómo declarar pérdidas y ganancias en bienes de uso personal, Bienes de uso personal. 1040nr online filing Fotografías Documentación de la pérdida, Costos de fotografías y tasaciones. 1040nr online filing G Ganancias Aplazamiento de, Aplazamiento de la Declaración de una Ganancia, Cómo Aplazar la Declaración de una Ganancia Cómo calcular, Cómo Calcular una Ganancia Cómo declarar, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Cuándo declarar, Si cambia de idea. 1040nr online filing Reembolsos, Ganancias por reembolsos. 1040nr online filing Gastos afines, Gastos afines. 1040nr online filing Gastos imprevistos, Gastos afines. 1040nr online filing I Información adicional (see Ayuda con los impuestos) J Jardines, Jardines. 1040nr online filing L Límites de la deducción, Límites de la Deducción Límites de la Deducción Regla de los $100, Regla de los $100 Regla del 10%, Regla del 10% Regla del 2%, Regla del 2% N Niños desaparecidos, fotografías de, Recordatorios P Pagos calificados para mitigación de desastres, Pagos calificados para mitigación de desastres. 1040nr online filing Pagos del seguro por gastos de manutención, Pagos del seguro por gastos de manutención. 1040nr online filing Paneles de Yeso (Drywall) Corrosivos, Procedimiento Especial Correspondiente a Daños Ocasionados por Paneles de Yeso (Drywall) Corrosivos Pérdida de inventario, Pérdida de inventario. 1040nr online filing Pérdidas en zonas de desastre, Pérdida de inventario por desastre. 1040nr online filing Pérdida de madera en pie, Pérdida de madera en pie. 1040nr online filing Pérdidas Calcular la cantidad (see Cómo calcular una pérdida) Cómo declarar, Cómo Comunicarse con la Agencia Federal para el Manejo de Emergencias (FEMA) Comprobación de las, Recuperación de pérdida deducida. 1040nr online filing Cuándo declarar, Si cambia de idea. 1040nr online filing (Tabla 3), Tabla 3. 1040nr online filing Cuándo deducir una pérdida por hecho fortuito o robo Depósitos monetarios (see Pérdidas de depósitos) Documentación de, Comprobación de las pérdidas por robo. 1040nr online filing Hecho Fortuito (see Pérdidas por hecho fortuito) Robo (see Pérdidas por robo) Zonas de desastre (see Pérdidas en zonas de desastre) Pérdidas de Depósitos Declaración de (Tabla 1), Tabla 1. 1040nr online filing Cómo Declarar la Pérdida de Depósitos Monetarios Pérdidas de depósitos monetarios, Bienes extraviados o perdidos. 1040nr online filing , Tabla 3. 1040nr online filing Cuándo deducir una pérdida por hecho fortuito o robo Cuándo declarar, Pérdidas de depósitos monetarios. 1040nr online filing Pérdidas deducibles, Pérdidas deducibles. 1040nr online filing Pérdidas en Zonas de Desastre Cómo calcular la deducción de pérdidas, Cómo calcular la deducción de pérdidas. 1040nr online filing Cómo deducir la pérdida del año anterior, Cómo deducir la pérdida del año anterior. 1040nr online filing Cuándo deducir, Cuándo deducir la pérdida. 1040nr online filing Tabla 3, Tabla 3. 1040nr online filing Cuándo deducir una pérdida por hecho fortuito o robo Declaración en una declaración enmendada, Declaración de pérdida por desastre en declaración de impuestos enmendada. 1040nr online filing Desastre declarado por el gobierno federal, Propiedad comercial o de generación de ingresos ubicada en una zona de desastre declarada por el gobierno federal. 1040nr online filing , Pérdidas en Zonas de Desastre Documentación, Documentación. 1040nr online filing Formulario 1040X, Cómo declarar la pérdida en el Formulario 1040X. 1040nr online filing Inventario, Pérdida de inventario por desastre. 1040nr online filing Pagos calificados de asistencia en caso de desastre, Pagos calificados de asistencia en caso de desastre. 1040nr online filing Pagos calificados para mitigación de desastres, Pagos calificados para mitigación de desastres. 1040nr online filing Plazos Tributarios Aplazados, Zona de desastre con cobertura. 1040nr online filing Préstamo federal cancelado, Préstamo federal cancelado. 1040nr online filing Reglas para vivienda principal, Vivienda principal en zona de desastre. 1040nr online filing , Ganancias. 1040nr online filing Vivienda inhabitable, Vivienda inhabitable por desastre. 1040nr online filing Pérdidas en zonas de desastre, Pérdida del inquilino. 1040nr online filing Pérdidas no deducibles, Pérdidas no deducibles. 1040nr online filing Pérdidas por hecho fortuito, Tabla 3. 1040nr online filing Cuándo deducir una pérdida por hecho fortuito o robo Comprobación de las, Comprobación de las pérdidas por hecho fortuito. 1040nr online filing Cuándo declarar, Pérdidas. 1040nr online filing Definición, Hecho Fortuito Depósitos monetarios, pérdidas de, Pérdida ordinaria o por hechos fortuitos. 1040nr online filing Deterioro progresivo, Deterioro progresivo. 1040nr online filing Pérdidas deducibles, Pérdidas deducibles. 1040nr online filing Pérdidas no deducibles, Pérdidas no deducibles. 1040nr online filing Registros para el cálculo de, Registros para el cálculo de pérdidas por hecho fortuito y robo. 1040nr online filing Pérdidas por robo, Robo Bienes extraviados o perdidos, Bienes extraviados o perdidos. 1040nr online filing Comprobación de las, Comprobación de las pérdidas por robo. 1040nr online filing Cuándo declarar, Pérdidas. 1040nr online filing Cuándo Deducir una Pérdida por Hecho Fortuito (Tabla 3), Tabla 3. 1040nr online filing Cuándo deducir una pérdida por hecho fortuito o robo Esquemas de inversión de tipo Ponzi , Pérdidas provenientes de esquemas de inversión de tipo Ponzi (Ponzi-type schemes). 1040nr online filing Registros para el cálculo de, Registros para el cálculo de pérdidas por hecho fortuito y robo. 1040nr online filing Valor justo de mercado de los bienes robados, Valor justo de mercado de los bienes robados. 1040nr online filing Plazo de reposición, Plazo de Reposición Prórroga de, Prórroga. 1040nr online filing Plazos Plazos Tributarios Aplazados, Plazos Tributarios Aplazados Plazos Tributarios Aplazados, Plazos Tributarios Aplazados Propiedad alquilada, Propiedad alquilada. 1040nr online filing Cuándo declarar, Pérdida del inquilino. 1040nr online filing Propiedad comercial o de generación de ingresos, Propiedad comercial o de generación de ingresos. 1040nr online filing Propiedad de reposición Base de, Base de la propiedad de reposición. 1040nr online filing Vivienda principal, Vivienda principal repuesta. 1040nr online filing Publicaciones (see Ayuda con los impuestos) R Reducción de intereses, Reducción de intereses y multas. 1040nr online filing Reducción de intereses y multas, Reducción de intereses y multas. 1040nr online filing Reducción de multas, Reducción de intereses y multas. 1040nr online filing Reembolsos Asistencia en caso de desastre, Asistencia en caso de desastre. 1040nr online filing Donaciones en efectivo, Donaciones en efectivo. 1040nr online filing Falta de presentación de una solicitud, Falta de presentación de una solicitud de reembolso. 1040nr online filing Fondo de emergencia del empleador en caso de desastre, Fondo de emergencia del empleador en caso de desastre. 1040nr online filing Recibido después de la deducción de una pérdida, Reembolso Recibido Después de la Deducción de una Pérdida Tipos de, Tipos de Reembolsos Registros para el cálculo de pérdidas por hecho fortuito y robo, Registros para el cálculo de pérdidas por hecho fortuito y robo. 1040nr online filing S Seguros, Seguro y Otros Reembolsos Gastos de manutención, pagos del seguro por, Pagos del seguro por gastos de manutención. 1040nr online filing Servicio del Defensor del Contribuyente, El Servicio del Defensor del Contribuyente está aquí para ayudarlo a usted. 1040nr online filing Servicios gratuitos para los impuestos, Cómo Obtener Ayuda con los Impuestos Subsidios de asistencia en caso de desastre, Asistencia en caso de desastre. 1040nr online filing Subsidios estales de asistencia por desastres para empresas, Subsidios estatales de asistencia por desastre para empresas. 1040nr online filing Subsidios federales de asistencia en caso de desastre, Subsidios federales de asistencia en caso de desastre. 1040nr online filing Sugerencias para la publicación, Comentarios y sugerencias. 1040nr online filing T Tablas y figuras Cómo Declarar la Pérdida de Depósitos Monetarios (Tabla 1), Tabla 1. 1040nr online filing Cómo Declarar la Pérdida de Depósitos Monetarios Cuándo Deducir una Pérdida por Hecho Fortuito (Tabla 3), Tabla 1. 1040nr online filing Cómo Declarar la Pérdida de Depósitos Monetarios , Tabla 3. 1040nr online filing Cuándo deducir una pérdida por hecho fortuito o robo Tasaciones, Tasaciones. 1040nr online filing , Costos de fotografías y tasaciones. 1040nr online filing V Valor justo de mercado Cálculo de la disminución de, Disminución del Valor Justo de Mercado Puntos a no tener en cuenta, Cómo Calcular la Disminución del Valor Justo de Mercado —Puntos a No Tener en Cuenta Puntos a tener en cuenta, Cómo Calcular la Disminución del Valor Justo de Mercado —Puntos a Tener en Cuenta Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores, Disminución del valor de mercado de la propiedad en la zona del hecho fortuito o en sus alrededores. 1040nr online filing Valor sentimental, Valor sentimental. 1040nr online filing Prev  Up     Home   More Online Publications
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SOI Tax Stats - S Corporation Statistics

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Certain corporations elect to be treated as S corporations for Federal tax purposes. Electing to be treated as an S corporation allows income to flow through the corporation without being taxed until it is claimed as income by the shareholders. This avoids double taxation of corporate income. Here you will find data tables and SOI Bulletin articles concerning 1120S corporations.

Featured Areas:

Integrated Business Data: Tables and articles that combine the annual SOI cross-sectional studies of corporation (C and S corporations), partnership, and nonfarm sole proprietorship data.

S Corporation Returns
Article by Kelly Luttrel, SOI
S corporations continue to be the most prevalent type of corporation. For Tax Year 2003, about 61.9 percent of all corporations filed a Form 1120S. The total number of returns filed by S corporations for Tax Year 2003 increased 5.9 percent to nearly 3.3 million, from nearly 3.2 million reported in Tax Year 2002. S corporations became the most common corporate entity type in 1997.

2003
2002
2001
2000
1999
1998
1997
1996
1995

The following are available as Microsoft Excel® files. A free Excel viewer is available for download, if needed.

Table 1: Returns of Active Corporations, Form 1120S
Data Presented: Total receipts and deductions, portfolio income, rental income, and total net income
Classified By:

Major industry


Table 2: Returns with Net Income, Form 1120S

Data Presented: Total receipts and deductions, portfolio income, rental income, and total net income
Classified By: Major industry

Table 3: Returns of Active Corporations, Form 1120S
Data Presented: Balance sheet items
Classified By: Major industry
  Note: Table 7 is presented in lieu of Table 3; Table 7 provides both balance sheet and income statement items

Table 4: Returns of Active Corporations, Form 1120S
Data Presented: Total receipts and deductions, portfolio income, rental income, and total net income
Classified By: Size of business receipts and industrial sector

Table 5: Returns of Active Corporations, Form 1120S
Data Presented: Rental real estate income.
Classified By: Selected industrial sector and major industry

Table 6: Returns of Active Corporations, Form 1120S
Data Presented: Total receipts and deductions, portfolio income, rental income, and total net income
Classified By: Number of shareholders

Table 7: Returns of Active Corporations, Form 1120S
Data Presented: Balance sheet and income statement items
Classified By: Major industry

Table 8: Returns With Net Income from a Trade or Business, Form 1120S
Data Presented: Balance sheet and income statement items

 Classified By:

Major industry


S Corporations, Selected Figures

Figures:

 


Figure A: S Corporation Total Net Income (Less Deficit)

Tax Years: 2007  2006  2005  2004


Figure B: Number of Form 1120 Series Returns, by Type of Corporation

Tax Years: 2007  2006  2005  2004


Figure C: S Corporation Annual Percentage Increase/Decrease

Tax Years:             2006  2005  2004
  Note: Figure C will no longer be produced. An alternative calculation is being evaluated and results will be posted as the review process dictates.


Figure D: S Corporation Total Assets, Receipts, Net Income, by Industrial Sector

Tax Years: 2007  2006  2005  2004


Figure E: Shares of S Corporation Total Receipts, by Industrial Sector

Tax Years: 2007  2006  2005  2004


Figure F: Shares of S Corporation Total Assets, by Industrial Sector

Tax Years: 2007  2006  2005  2004


Figure G: S Corporation Number of Returns, by Number of Shareholders and Industrial Sector

Tax Years: 2007  2006  2005  2004


Figure H: S Corporation Taxes

Tax Years: 2007  2006  2005  2004

 

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Page Last Reviewed or Updated: 22-Jan-2013

The 1040nr Online Filing

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