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1040nr1040nr Publication 544 - Introductory Material Table of Contents Future Developments What's New Important Reminders IntroductionOrdering forms and publications. 1040nr Tax questions. 1040nr Future Developments For the latest information about developments related to Publication 544, such as legislation enacted after it was published, go to www. 1040nr irs. 1040nr gov/pub544. 1040nr What's New Direct reporting on Schedule D. 1040nr For 2013, certain transactions may be combined and the totals reported directly on Schedule D. 1040nr If you choose to do that, you do not need to include these transactions on Form 8949, Sales and Other Dispositions of Capital Assets. 1040nr For additional information, see Schedule D and Form 8949 in chapter 4. 1040nr Tax rate on net capital gain and qualified dividends. 1040nr The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. 1040nr See Capital Gains Tax Rates in chapter 4. 1040nr Important Reminders Dispositions of U. 1040nr S. 1040nr real property interests by foreign persons. 1040nr If you are a foreign person or firm and you sell or otherwise dispose of a U. 1040nr S. 1040nr real property interest, the buyer (or other transferee) may have to withhold income tax on the amount you receive for the property (including cash, the fair market value of other property, and any assumed liability). 1040nr Corporations, partnerships, trusts, and estates also may have to withhold on certain U. 1040nr S. 1040nr real property interests they distribute to you. 1040nr You must report these dispositions and distributions and any income tax withheld on your U. 1040nr S. 1040nr income tax return. 1040nr For more information on dispositions of U. 1040nr S. 1040nr real property interests, see Publication 519, U. 1040nr S. 1040nr Tax Guide for Aliens. 1040nr Also see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. 1040nr Foreign source income. 1040nr If you are a U. 1040nr S. 1040nr citizen with income from dispositions of property outside the United States (foreign income), you must report all such income on your tax return unless it is exempt from U. 1040nr S. 1040nr law. 1040nr This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payor. 1040nr Photographs of missing children. 1040nr The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 1040nr Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 1040nr You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. 1040nr Introduction You dispose of property when any of the following occurs. 1040nr You sell property. 1040nr You exchange property for other property. 1040nr Your property is condemned or disposed of under threat of condemnation. 1040nr Your property is repossessed. 1040nr You abandon property. 1040nr You give property away. 1040nr This publication explains the tax rules that apply when you dispose of property. 1040nr It discusses the following topics. 1040nr How to figure a gain or loss. 1040nr Whether your gain or loss is ordinary or capital. 1040nr How to treat your gain or loss when you dispose of business property. 1040nr How to report a gain or loss. 1040nr This publication also explains whether your gain is taxable or your loss is deductible. 1040nr This publication does not discuss certain transactions covered in other IRS publications. 1040nr These include the following. 1040nr Most transactions involving stocks, bonds, options, forward and futures contracts, and similar investments. 1040nr See chapter 4 of Publication 550, Investment Income and Expenses. 1040nr Sale of your main home. 1040nr See Publication 523, Selling Your Home. 1040nr Installment sales. 1040nr See Publication 537, Installment Sales. 1040nr Transfers of property at death. 1040nr See Publication 559, Survivors, Executors, and Administrators. 1040nr Forms to file. 1040nr When you dispose of property, you usually will have to file one or more of the following forms. 1040nr Schedule D, Capital Gains and Losses. 1040nr Form 4797, Sales of Business Property. 1040nr Form 8824, Like-Kind Exchanges. 1040nr Form 8949, Sales and Other Dispositions of Capital Assets. 1040nr Although the discussions in this publication may at times refer mainly to individuals, many of the rules discussed also apply to taxpayers other than individuals. 1040nr However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. 1040nr Comments and suggestions. 1040nr We welcome your comments about this publication and your suggestions for future editions. 1040nr You can send your comments to the following address. 1040nr Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 1040nr NW, IR-6526 Washington, DC 20224 We respond to many letters by telephone. 1040nr Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 1040nr You can also send us comments from www. 1040nr irs. 1040nr gov/formspubs/. 1040nr Click on “More Information ” and then on “Give us feedback. 1040nr ” Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. 1040nr Ordering forms and publications. 1040nr Visit www. 1040nr irs. 1040nr gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. 1040nr Internal Revenue Service 1201 N. 1040nr Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 1040nr If you have a tax question, check the information available on IRS. 1040nr gov or call 1-800-829-1040. 1040nr We cannot answer tax questions sent to either of the above addresses. 1040nr Prev Up Next Home More Online Publications
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