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2005 Tax Forms

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2005 Tax Forms

2005 tax forms Index A Abusive tax shelters (see Tax shelters) Accounting fees, Attorney or accounting fees. 2005 tax forms Accrual method, Accrual method taxpayers. 2005 tax forms , Accrual method. 2005 tax forms , Holders must use accrual method. 2005 tax forms , When To Deduct Investment Interest Accuracy-related penalty, Accuracy-related penalty. 2005 tax forms Acquisition discount, Government obligations. 2005 tax forms , Acquisition discount on short-term obligations. 2005 tax forms Adjusted basis, Basis adjustment. 2005 tax forms , Fair market value equal to or more than donor's adjusted basis. 2005 tax forms , Adjusted Basis, Short sales. 2005 tax forms Alaska Permanent Fund dividends, Alaska Permanent Fund dividends. 2005 tax forms , Child's Alaska Permanent Fund dividends. 2005 tax forms Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988. 2005 tax forms Annuities Borrowing on, Borrowing on insurance. 2005 tax forms Interest on, Interest on annuity contract. 2005 tax forms Life insurance proceeds used to buy, Annuity. 2005 tax forms Sale of, Sale of Annuity Single-premium, Single-premium life insurance, endowment, and annuity contracts. 2005 tax forms Trade for, Trade of investment property for an annuity. 2005 tax forms , Insurance Policies and Annuities Applicable federal rate, Applicable federal rate. 2005 tax forms Appreciated financial positions, Constructive Sales of Appreciated Financial Positions Arbitrage bonds, Arbitrage bonds. 2005 tax forms Assistance (see Tax help) At-risk rules, At-risk rules. 2005 tax forms , At-risk rules. 2005 tax forms Attorneys' fees, Attorney or accounting fees. 2005 tax forms Automatic investment service, Automatic investment service and dividend reinvestment plans. 2005 tax forms , Automatic investment service. 2005 tax forms , Automatic investment service. 2005 tax forms Average basis, Average Basis Double-category method, Transition rule from double-category method. 2005 tax forms Illustrated, Average basis method illustrated. 2005 tax forms B Backup withholding, Backup withholding. 2005 tax forms Bad debts, Nonbusiness bad debt. 2005 tax forms , Nonbusiness Bad Debts Bankrupt financial institutions Deposit in, Deposit in Insolvent or Bankrupt Financial Institution Bargain purchases, Bargain purchases. 2005 tax forms Basis, Basis of Investment Property, U. 2005 tax forms S. 2005 tax forms Treasury Notes or Bonds Adjusted, Basis adjustment. 2005 tax forms , Fair market value equal to or more than donor's adjusted basis. 2005 tax forms , Adjusted Basis, Short sales. 2005 tax forms 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. 2005 tax forms Other than cost, Basis Other Than Cost REITs, Shares in a mutual fund or REIT. 2005 tax forms REMIC, residual interest, Basis in the residual interest. 2005 tax forms Replacement stock, Basis of replacement stock. 2005 tax forms Shares acquired by reinvestment, Reinvestment right. 2005 tax forms Stocks and bonds, Basis adjustment. 2005 tax forms , Basis. 2005 tax forms , Basis. 2005 tax forms , Stocks and Bonds Bearer obligations, Bearer CDs. 2005 tax forms , Bearer Obligations Below-market loans, Below-Market Loans Bonds Accrued interest on, Accrued interest on bonds. 2005 tax forms Amortization of premium, Bond Premium Amortization Arbitrage, Arbitrage bonds. 2005 tax forms Basis, Basis. 2005 tax forms , Stocks and Bonds Capital asset, Stocks, stock rights, and bonds. 2005 tax forms Convertible, Convertible stocks and bonds. 2005 tax forms Coupon, Coupon bonds. 2005 tax forms Enterprise zone facility, Enterprise zone facility bonds. 2005 tax forms Federally guaranteed, Federally guaranteed bonds. 2005 tax forms Identification, Identifying stock or bonds sold. 2005 tax forms Market discount, Market discount. 2005 tax forms , Limit on interest deduction for market discount bonds. 2005 tax forms , Market discount on bonds. 2005 tax forms , Market discount bonds. 2005 tax forms , Market discount bonds. 2005 tax forms New York Liberty bonds, New York Liberty bonds. 2005 tax forms Par value, Bonds purchased at par value. 2005 tax forms Premiums on, Bond premium. 2005 tax forms , Premiums on bonds. 2005 tax forms Private activity, Private activity bonds. 2005 tax forms Redemption or retirement of, Redemption or retirement of bonds. 2005 tax forms Sold between interest dates, Bonds Sold Between Interest Dates State and local government, Tax-exempt state and local government bonds. 2005 tax forms Stripped, Stripped bonds or coupons. 2005 tax forms , Stripped Bonds and Coupons, Stripped tax-exempt obligation. 2005 tax forms Tax credit bonds, Tax credit bonds. 2005 tax forms Tax-exempt, Tax-exempt state and local government bonds. 2005 tax forms Traded flat, Bonds traded flat. 2005 tax forms U. 2005 tax forms S. 2005 tax forms savings (see U. 2005 tax forms S. 2005 tax forms savings bonds) U. 2005 tax forms S. 2005 tax forms Treasury (see U. 2005 tax forms S. 2005 tax forms Treasury bills, notes, and bonds) Brokerage fees, Fees to buy or sell. 2005 tax forms , Sale expenses. 2005 tax forms C Calls and puts, Puts and Calls Table 4-3, Table 4-3. 2005 tax forms Puts and Calls Capital assets, Capital Assets and Noncapital Assets Capital gain distributions, Capital Gain Distributions, Basis adjustment. 2005 tax forms , Capital gain distributions. 2005 tax forms , Child's capital gain distributions. 2005 tax forms , Capital gain distributions received. 2005 tax forms Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends. 2005 tax forms 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. 2005 tax forms Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. 2005 tax forms 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). 2005 tax forms Losses, limit on, Limit on deduction. 2005 tax forms Passive activities, Passive activity gains and losses. 2005 tax forms Qualified covered call options, Capital loss on qualified covered call options. 2005 tax forms Qualified small business stock, Gains on Qualified Small Business Stock Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain. 2005 tax forms 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. 2005 tax forms Tax rates, Capital Gain Tax Rates, Table 4-4. 2005 tax forms What Is Your Maximum Capital Gain Rate? Table 4-4, Table 4-4. 2005 tax forms What Is Your Maximum Capital Gain Rate? Capital loss carryover, Capital loss carryover. 2005 tax forms , Capital Losses Worksheet 4-1, Worksheet 4-1. 2005 tax forms Capital Loss Carryover Worksheet Cash method, Cash method taxpayers. 2005 tax forms , Cash method. 2005 tax forms , When To Deduct Investment Interest Reporting options for savings bond interest, Reporting options for cash method taxpayers. 2005 tax forms Cash-settled options, Cash-settled options. 2005 tax forms Casualty losses, Ordinary loss or casualty loss. 2005 tax forms 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. 2005 tax forms Capital gain distributions, Child's capital gain distributions. 2005 tax forms Custodian account for, Custodian account for your child. 2005 tax forms Gifts to, Income from property given to a child. 2005 tax forms Investment income of, Tax on unearned income of certain children. 2005 tax forms , Investment income of child reported on parent's return. 2005 tax forms Qualified dividends, Child's qualified dividends. 2005 tax forms Savings account with parent as trustee, Savings account with parent as trustee. 2005 tax forms U. 2005 tax forms S. 2005 tax forms savings bond owner, Child as only owner. 2005 tax forms Clerical help, Clerical help and office rent. 2005 tax forms Co-owners of U. 2005 tax forms S. 2005 tax forms savings bonds, Co-owners. 2005 tax forms Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs) Collectibles, Collectibles gain or loss. 2005 tax forms Commissions, Commissions and load charges. 2005 tax forms Commodity futures, Commodity Futures, Commodity futures. 2005 tax forms Community property U. 2005 tax forms S. 2005 tax forms savings bonds, Community property. 2005 tax forms Constructive ownership transactions, Constructive ownership of stock. 2005 tax forms , Gains From Certain Constructive Ownership Transactions Constructive receipt, Constructive receipt. 2005 tax forms Constructive sales, Constructive Sales of Appreciated Financial Positions Contractors, insolvency of, Insolvency of contractor. 2005 tax forms Conversion transactions, Conversion Transactions Convertible stocks and bonds, Convertible stocks and bonds. 2005 tax forms Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Corporate distributions, Dividends and Other Distributions Capital gain, Capital gain distributions. 2005 tax forms , Child's capital gain distributions. 2005 tax forms , Capital gain distributions received. 2005 tax forms Constructive, Constructive distributions. 2005 tax forms Dividends (see Dividends) Fractional shares, Fractional shares. 2005 tax forms Liquidating, Liquidating Distributions, Liquidating distributions. 2005 tax forms Nondividend, Nondividend Distributions, Nondividend distributions. 2005 tax forms Return of capital, Basis adjustment. 2005 tax forms Stock rights, Distributions of Stock and Stock Rights Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. 2005 tax forms Corporate reorganizations, Corporate reorganizations. 2005 tax forms Cost basis, Cost Basis, Cost Basis Coupon bonds, Coupon bonds. 2005 tax forms D Day traders, Special Rules for Traders in Securities Dealer equity options, Dealer equity option. 2005 tax forms Dealer securities futures contracts, Dealer securities futures contract. 2005 tax forms Debt instruments, retirement of, Retirement of debt instrument. 2005 tax forms Decedents, Appreciated property you gave the decedent. 2005 tax forms , Decedent's capital loss. 2005 tax forms U. 2005 tax forms S. 2005 tax forms savings bond interest, reporting of, Decedents. 2005 tax forms 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. 2005 tax forms Stripped bonds and coupons, Stripped Bonds and Coupons Discounted debt instruments, Discount on Debt Instruments Discounted tax-exempt obligations, Discounted tax-exempt obligations. 2005 tax forms Dividends, Dividends and Other Distributions, Form 1099-DIV. 2005 tax forms (see also Form 1099-DIV) Alaska Permanent Fund, Alaska Permanent Fund dividends. 2005 tax forms , Child's Alaska Permanent Fund dividends. 2005 tax forms Exempt-interest, Exempt-interest dividends. 2005 tax forms , Exempt-interest dividends. 2005 tax forms , Exempt-interest dividends on mutual fund stock. 2005 tax forms Extraordinary, Extraordinary dividends. 2005 tax forms Holding period, Holding period. 2005 tax forms Insurance policies, Dividends on insurance policies. 2005 tax forms Money market funds, Money Market Funds Nominees, Nominees. 2005 tax forms , Nominees. 2005 tax forms Ordinary, Ordinary Dividends Patronage, Patronage dividends. 2005 tax forms Payments in lieu of, Payments in lieu of dividends. 2005 tax forms Qualified, Qualified Dividends, Qualified dividends. 2005 tax forms , Child's qualified dividends. 2005 tax forms Qualified foreign corporation, Qualified foreign corporation. 2005 tax forms Received in January, Dividends received in January. 2005 tax forms Reinvestment of, Reinvested distributions. 2005 tax forms Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans. 2005 tax forms , Dividend reinvestment plans. 2005 tax forms Reporting requirements, Form 1099-DIV. 2005 tax forms , How To Report Dividend Income, Stripped Preferred Stock Restricted stock, Dividends received on restricted stock. 2005 tax forms Sale or trade vs. 2005 tax forms , Dividend versus sale or trade. 2005 tax forms Scrip, Scrip dividends. 2005 tax forms Sold stock, Dividends on stock sold. 2005 tax forms Stock, Stock dividends. 2005 tax forms , Stock dividends. 2005 tax forms Underreported, Underreported interest and dividends. 2005 tax forms Veterans' insurance, Interest on VA dividends. 2005 tax forms , Dividends on veterans' insurance. 2005 tax forms 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. 2005 tax forms 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. 2005 tax forms Empowerment zone, Exclusion of Gain From DC Zone Assets Endowment contracts, Single-premium life insurance, endowment, and annuity contracts. 2005 tax forms Enterprise zone facility bonds, Enterprise zone facility bonds. 2005 tax forms Equity option, Equity option. 2005 tax forms Estate income received by beneficiary, Beneficiary of an estate or trust. 2005 tax forms 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. 2005 tax forms Expenses of producing income, Expenses of Producing Income F Face-amount certificates, Face-Amount Certificates Fair market value, Fair market value. 2005 tax forms , Fair market value less than donor's adjusted basis. 2005 tax forms , Fair market value. 2005 tax forms Federal guarantee on bonds, Federally guaranteed bonds. 2005 tax forms Fees to buy or sell, Fees to buy or sell. 2005 tax forms Financial asset securitization investment trusts (FASITs), FASITs First-in first-out (FIFO), First-in first-out (FIFO). 2005 tax forms Foreign currency transactions, Foreign currency contract. 2005 tax forms Foreign income, Reminders Form 1040, Form 1040. 2005 tax forms , Form 1040A or Form 1040. 2005 tax forms Form 1040, Schedule B, Schedule B (Form 1040A or 1040). 2005 tax forms Form 1040, Schedule D, How to report gain. 2005 tax forms Form 1040A, Form 1040A. 2005 tax forms Form 1040X, Filing a claim for refund. 2005 tax forms Form 1041, Filing requirement. 2005 tax forms Form 1065, Filing requirement. 2005 tax forms Schedule K-1, Schedule K-1 (Form 1065). 2005 tax forms Form 1066, Schedule Q, Schedule Q (Form 1066). 2005 tax forms , Investment expenses from pass-through entities. 2005 tax forms Form 1096, File Form 1099-INT with the IRS. 2005 tax forms , File Form 1099-DIV with the IRS. 2005 tax forms , File Form 1099-B or Form 1099-S with the IRS. 2005 tax forms Form 1099-B, Form 1099-B. 2005 tax forms , Form 1099-B transactions. 2005 tax forms , File Form 1099-B or Form 1099-S with the IRS. 2005 tax forms Form 1099-CAP, Form 1099-CAP transactions. 2005 tax forms Form 1099-DIV, General Information, Form 1099-DIV. 2005 tax forms , Form 1099-DIV. 2005 tax forms , File Form 1099-DIV with the IRS. 2005 tax forms Form 1099-INT, General Information, Form 1099-INT. 2005 tax forms , Form 1099-INT for U. 2005 tax forms S. 2005 tax forms savings bond interest. 2005 tax forms , Form 1099-INT. 2005 tax forms , File Form 1099-INT with the IRS. 2005 tax forms , Forms 1099-INT and 1099-OID. 2005 tax forms , Forms 1099-INT and 1099-OID. 2005 tax forms Form 1099-MISC, Form 1099-MISC. 2005 tax forms , Reporting Substitute Payments Form 1099-OID, Form 1099-OID. 2005 tax forms , Form 1099-OID, Form 1099-OID. 2005 tax forms , Forms 1099-INT and 1099-OID. 2005 tax forms , Forms 1099-INT and 1099-OID. 2005 tax forms Form 1099-S, Form 1099-S transactions. 2005 tax forms , File Form 1099-B or Form 1099-S with the IRS. 2005 tax forms Form 1120, Filing requirement. 2005 tax forms Form 2439, Undistributed capital gains of mutual funds and REITs. 2005 tax forms Form 3115, Change from method 2. 2005 tax forms , Choosing To Amortize, How To Make the Mark-to-Market Election Form 4684, Ordinary loss or casualty loss. 2005 tax forms Form 4797, How to report. 2005 tax forms , Losses on Section 1244 (Small Business) Stock, How to report. 2005 tax forms Form 4952, Form 4952 Form 6198, At-risk rules. 2005 tax forms Form 6781, Form 6781. 2005 tax forms , How to report. 2005 tax forms , How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles. 2005 tax forms Form 8275, Negligence or disregard of rules or regulations. 2005 tax forms Form 8275-R, Negligence or disregard of rules or regulations. 2005 tax forms Form 8582, Form 8582. 2005 tax forms Form 8615, Tax on unearned income of certain children. 2005 tax forms Form 8815, Form 8815. 2005 tax forms , Figuring the interest part of the proceeds (Form 8815, line 6). 2005 tax forms , Interest excluded under the Education Savings Bond Program. 2005 tax forms Form 8824, How to report. 2005 tax forms Form 8832, Clubs formed before 1997. 2005 tax forms Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations. 2005 tax forms Form 8949 Bad debts, How to report bad debts. 2005 tax forms Basis adjustment, Basis adjustment. 2005 tax forms 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. 2005 tax forms 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. 2005 tax forms Form 1099-B, Form 1099-B. 2005 tax forms , Form 1099-B transactions. 2005 tax forms Form 1099-CAP, Form 1099-CAP transactions. 2005 tax forms Form 1099-S, Form 1099-S transactions. 2005 tax forms Fractional shares, Fractional shares. 2005 tax forms Gain, qualified small business stock, How to report gain. 2005 tax forms How to fill in, generally, Reporting Capital Gains and Losses Long-term gains and losses, Long-term gains and losses. 2005 tax forms Marked-to-market election, Mark-to-market election made. 2005 tax forms Market discount bonds, Market discount bonds. 2005 tax forms , Market discount bonds. 2005 tax forms Musical compositions, Capital asset treatment for self-created musical works. 2005 tax forms Nominees, Nominees. 2005 tax forms Nonbusiness bad debt, Nonbusiness bad debt. 2005 tax forms Nondividend distributions, Nondividend distributions. 2005 tax forms Option, How to report. 2005 tax forms Property bought at various times, Sale of property bought at various times. 2005 tax forms Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities Rollover, qualified small business stock, How to report gain. 2005 tax forms Sale expenses, Sale expenses. 2005 tax forms Short-term gains and losses, Short-term gains and losses. 2005 tax forms Software, Stocks and Bonds Worthless securities, How to report loss. 2005 tax forms Form SS-4, Identifying number. 2005 tax forms Form W-8BEN, Nonresident aliens. 2005 tax forms Form W-9, Certification. 2005 tax forms Fractional shares, Fractional shares. 2005 tax forms , Automatic investment service. 2005 tax forms Free tax services, Free help with your tax return. 2005 tax forms Frozen deposits, Interest income on frozen deposits. 2005 tax forms , Frozen deposits. 2005 tax forms Futures contracts Regulated, Regulated futures contract. 2005 tax forms Securities, Securities futures contract. 2005 tax forms , Securities futures contract to sell. 2005 tax forms , Securities Futures Contracts Futures, commodity, Commodity Futures, Commodity futures. 2005 tax forms Wash sales, Options and futures contracts. 2005 tax forms 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. 2005 tax forms (see also Capital gains and losses) Gifts, What's New, Income from property given to a child. 2005 tax forms , Property Received as a Gift, Property received as a gift. 2005 tax forms Gifts of shares, Shares received as gift. 2005 tax forms Government obligations, Government obligations. 2005 tax forms H Hedging transactions, Hedging exception. 2005 tax forms , Hedging Transactions, Hedging transaction. 2005 tax forms Help (see Tax help) Holding period Investment property, Holding Period Replacement stock, Holding period of replacement stock. 2005 tax forms Shares acquired by reinvestment, Reinvested distributions. 2005 tax forms Straddles, Holding Period and Loss Treatment Rules I Income from sources outside U. 2005 tax forms S. 2005 tax forms , Reminders Income tax treaties (Table 1-3), Qualified Dividends Indian tribal government, Indian tribal government. 2005 tax forms Individual retirement arrangements (IRAs) Interest income, Individual retirement arrangements (IRAs). 2005 tax forms Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments, Stripped inflation-indexed debt instruments. 2005 tax forms Inherited property Basis, Property Received as Inheritance Holding period, Inherited property. 2005 tax forms Transfer by inheritance, Transfer by inheritance. 2005 tax forms Insolvency of contractors, Insolvency of contractor. 2005 tax forms Installment sales, Installment sales. 2005 tax forms Insurance Borrowing on, Borrowing on insurance. 2005 tax forms Dividends, interest on, Interest on insurance dividends. 2005 tax forms , Dividends on insurance policies. 2005 tax forms Interest option on, Interest option on insurance. 2005 tax forms Life insurance companies, demutualization, Demutualization of Life Insurance Companies Life, paid to beneficiary, Insurance Prepaid premiums, Prepaid insurance premiums. 2005 tax forms Single-premium life, Single-premium life insurance, endowment, and annuity contracts. 2005 tax forms Trades, Insurance Policies and Annuities Veterans' dividends, interest on, Interest on VA dividends. 2005 tax forms , Dividends on veterans' insurance. 2005 tax forms Interest expenses Allocation of, Allocation of Interest Expense Investment interest, Investment Interest Limit on, Limit on interest deduction for market discount bonds. 2005 tax forms , Limit on Deduction When to deduct, When To Deduct Investment Interest Margin accounts, Interest on margin accounts. 2005 tax forms Paid in advance, Interest paid in advance. 2005 tax forms Straddles, Interest expense and carrying charges on straddles. 2005 tax forms Interest income, Interest Income Annuity contracts, Interest on annuity contract. 2005 tax forms Bonds traded flat, Bonds traded flat. 2005 tax forms Certificates of deposits, Certificates of deposit and other deferred interest accounts. 2005 tax forms Condemnation awards, Interest on condemnation award. 2005 tax forms Deferred interest accounts, Certificates of deposit and other deferred interest accounts. 2005 tax forms Dividends on deposit or share accounts, Dividends that are actually interest. 2005 tax forms Frozen deposits, Interest income on frozen deposits. 2005 tax forms , Frozen deposits. 2005 tax forms Gift for opening account, Gift for opening account. 2005 tax forms Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). 2005 tax forms Installment sale payments, Installment sale payments. 2005 tax forms Insurance dividends, Interest on insurance dividends. 2005 tax forms Money market funds, Money market funds. 2005 tax forms Nominee distributions, Nominees. 2005 tax forms Prepaid insurance premiums, Prepaid insurance premiums. 2005 tax forms Reporting, When To Report Interest Income, Penalty on early withdrawal of savings. 2005 tax forms Seller-financed mortgage, Form 1040A. 2005 tax forms , Interest on seller-financed mortgage. 2005 tax forms Tax refunds, Interest on tax refunds. 2005 tax forms Tax-exempt, Tax-Exempt Interest, Reporting tax-exempt interest. 2005 tax forms Taxable, Taxable Interest — General, Bonds traded flat. 2005 tax forms , Taxation of interest. 2005 tax forms , Taxable Interest U. 2005 tax forms S. 2005 tax forms savings bonds, person responsible for tax (Table 1-2), Table 1-2. 2005 tax forms Who Pays the Tax on U. 2005 tax forms S. 2005 tax forms Savings Bond Interest Underreported, Underreported interest and dividends. 2005 tax forms Unstated, Unstated interest. 2005 tax forms Usurious interest, Usurious interest. 2005 tax forms VA insurance dividends, Interest on VA dividends. 2005 tax forms Investment clubs, Investment Clubs, Filing requirement. 2005 tax forms Investment counsel and advice, Investment counsel and advice. 2005 tax forms Investment expenses, Investment Expenses Allocated, Allocated investment expenses. 2005 tax forms At-risk rules, At-risk rules. 2005 tax forms Deductible, Expenses of Producing Income Interest, Investment interest deducted. 2005 tax forms Limits on deductions, Limits on Deductions Nondeductible, Nondeductible Expenses Pass-through entities, Investment expenses from pass-through entities. 2005 tax forms Reporting requirements, How To Report Investment Expenses Investment income, Investment Income Children, Tax on unearned income of certain children. 2005 tax forms , Investment income of child reported on parent's return. 2005 tax forms General Information, General Information Net income, Net Investment Income Records to keep, General Information Reporting of (Table 1-1), Table 1-1. 2005 tax forms Where To Report Common Types of Investment Income Investment property, Investment property. 2005 tax forms Basis, Basis of Investment Property Definition, Investment property. 2005 tax forms Gain or loss treatment, Investment property. 2005 tax forms Gift, received as, Property Received as a Gift Holding period, Holding Period Liquidation, received in, Investment property received in liquidation. 2005 tax forms 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. 2005 tax forms Joint and separate returns, Joint return. 2005 tax forms , Joint and separate returns. 2005 tax forms 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. 2005 tax forms Reporting requirements, How to report. 2005 tax forms Liquidating distributions, Liquidating Distributions, Investment property received in liquidation. 2005 tax forms Listed options, Listed option. 2005 tax forms Load charges, Commissions and load charges. 2005 tax forms Loans Below-market, Below-Market Loans, Effective dates. 2005 tax forms Gift and demand, Gift and demand loans. 2005 tax forms Guarantees, Loan guarantees. 2005 tax forms Term, Term loans. 2005 tax forms 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. 2005 tax forms 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). 2005 tax forms Losses on sales or trades, Property received from a related party. 2005 tax forms (see also Capital gains and losses) Amount calculation, How To Figure Gain or Loss Carryback election, Loss carryback election. 2005 tax forms , Loss carryback election. 2005 tax forms Mutual fund or REIT stock held 6 months or less, Loss on mutual fund or REIT stock held 6 months or less. 2005 tax forms Passive activities, Passive activity losses. 2005 tax forms , Passive activity losses. 2005 tax forms , Passive activity losses and credits. 2005 tax forms , Losses from passive activities. 2005 tax forms 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. 2005 tax forms Marked-to-market rules, Marked-to-Market Rules, Mark-to-market election made. 2005 tax forms Market discount bonds, Market discount. 2005 tax forms , Market Discount Bonds, Partial principal payments. 2005 tax forms , Limit on interest deduction for market discount bonds. 2005 tax forms , Market discount on bonds. 2005 tax forms , Market discount bonds. 2005 tax forms , Market discount bonds. 2005 tax forms Accrued market discount, Accrued market discount. 2005 tax forms Maximum rate of capital gains (Table 4-4), Table 4-4. 2005 tax forms What Is Your Maximum Capital Gain Rate? Mechanics' and suppliers' liens, Mechanics' and suppliers' liens. 2005 tax forms Meetings, expenses of attending, Stockholders' meetings. 2005 tax forms Missing children, photographs of, Reminders Mixed straddles, Mixed straddles. 2005 tax forms , Mixed straddles. 2005 tax forms Money market funds, Money Market Funds Interest income, Money market funds. 2005 tax forms Mortgages Revenue bonds, Mortgage revenue bonds. 2005 tax forms Secondary liability on home, Secondary liability on home mortgage. 2005 tax forms Seller-financed, Interest on seller-financed mortgage. 2005 tax forms Municipal bonds, State or Local Government Obligations, Reporting tax-exempt interest. 2005 tax forms , Tax-exempt state and local government bonds. 2005 tax forms (see also State or local government obligations) Mutual funds, Capital Gain Distributions, Other income (nonpassive income). 2005 tax forms , Choosing to include net capital gain. 2005 tax forms , Including mutual fund or REMIC expenses in income. 2005 tax forms , Shares in a mutual fund or REIT. 2005 tax forms , Special Rules for Mutual Funds, Loss on mutual fund or REIT stock held 6 months or less. 2005 tax forms Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs. 2005 tax forms publicly offered, Publicly-offered mutual funds. 2005 tax forms N Net Investment Income Tax, What's New, Net investment income tax (NIIT). 2005 tax forms New York Liberty bonds, New York Liberty bonds. 2005 tax forms NIIT, What's New, Net investment income tax (NIIT). 2005 tax forms Nominee distributions Dividends, Nominees. 2005 tax forms , Nominees. 2005 tax forms Interest income, Nominees. 2005 tax forms , Nominee distributions. 2005 tax forms Original issue discount, Nominee. 2005 tax forms Nonbusiness bad debts, Nonbusiness bad debt. 2005 tax forms , Nonbusiness Bad Debts Noncapital assets, Capital Assets and Noncapital Assets Nondeductible investment expenses, Nondeductible Expenses Nondividend distributions, Nondividend Distributions Nonequity options, Nonequity option. 2005 tax forms Nonqualified preferred stock, Nonqualified preferred stock. 2005 tax forms Nonresident aliens Backup withholding, Nonresident aliens. 2005 tax forms Nontaxable return of capital, Basis adjustment. 2005 tax forms Nontaxable stock rights, Nontaxable stock rights. 2005 tax forms Nontaxable trades, Nontaxable Trades, Nontaxable trades. 2005 tax forms Notes Individuals, bought at discount, Notes of individuals. 2005 tax forms U. 2005 tax forms S. 2005 tax forms Treasury (see U. 2005 tax forms S. 2005 tax forms Treasury bills, notes, and bonds) O Office expenses, Clerical help and office rent. 2005 tax forms Options, Options Calls and puts, Puts and Calls Cash settlement, Cash-settled options. 2005 tax forms , Cash settlement option. 2005 tax forms Dealer equity, Dealer equity option. 2005 tax forms Deep-in-the-money, Qualified covered call options and optioned stock. 2005 tax forms Employee stock, Reminders Equity, Equity option. 2005 tax forms Gain or loss, Options, Qualified covered call options and optioned stock. 2005 tax forms Holding period, Option exercised. 2005 tax forms Listed, Listed option. 2005 tax forms Nonequity, Nonequity option. 2005 tax forms Qualified covered call, Qualified covered call options and optioned stock. 2005 tax forms Reporting requirements, How to report. 2005 tax forms Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contract options. 2005 tax forms Wash sales, Options and futures contracts. 2005 tax forms Ordinary gains and losses, Capital or Ordinary Gain or Loss, Ordinary loss or casualty loss. 2005 tax forms Original issue discount (OID), Original issue discount. 2005 tax forms , Original Issue Discount (OID), Stripped tax-exempt obligations. 2005 tax forms , Original issue discount (OID) on debt instruments. 2005 tax forms Adjustment to, Original issue discount (OID) adjustment. 2005 tax forms Reporting requirements, Exceptions to reporting OID. 2005 tax forms , Form 1099-OID Rules, Applying the OID Rules P Pass-through entities Rollover of gain, Pass-through entity. 2005 tax forms Passive activities Gains and losses, Passive activity losses. 2005 tax forms , Passive activity losses. 2005 tax forms , Passive activity losses and credits. 2005 tax forms , Losses from passive activities. 2005 tax forms , Passive activity gains and losses. 2005 tax forms Patronage dividends, Patronage dividends. 2005 tax forms Penalties Accuracy-related, Accuracy-related penalty. 2005 tax forms , Accuracy-related penalties. 2005 tax forms Backup withholding, Penalties. 2005 tax forms Civil fraud, Civil fraud penalty. 2005 tax forms Early withdrawal, Interest subject to penalty for early withdrawal. 2005 tax forms , Penalty on early withdrawal of savings. 2005 tax forms Failure to pay tax, Failure to pay tax. 2005 tax forms Failure to supply SSN, Penalty for failure to supply SSN. 2005 tax forms Substantial understatement, Substantial understatement of tax. 2005 tax forms Valuation misstatement, Substantial valuation misstatement. 2005 tax forms Political parties Debts owed by, Debts owed by political parties. 2005 tax forms Preferred stock Nonqualified, Nonqualified preferred stock. 2005 tax forms Redeemable at a premium, Preferred stock redeemable at a premium. 2005 tax forms Stripped, Stripped Preferred Stock Premiums on bonds, Bond premium. 2005 tax forms , Premiums on bonds. 2005 tax forms Private activity bonds, Private activity bonds. 2005 tax forms Public utility stock reinvestment, Public utilities. 2005 tax forms Publications (see Tax help) Puts and calls, Puts and Calls Table 4-3, Table 4-3. 2005 tax forms Puts and Calls Q Qualified dividends, Qualified dividends. 2005 tax forms Qualified small business stock, Qualified small business stock. 2005 tax forms , Qualified small business stock. 2005 tax forms , 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. 2005 tax forms , Shares in a mutual fund or REIT. 2005 tax forms , Loss on mutual fund or REIT stock held 6 months or less. 2005 tax forms Real estate mortgage investment conduits (REMICs), REMICs, Expenses. 2005 tax forms , Including mutual fund or REMIC expenses in income. 2005 tax forms Regular interest, Regular Interest Residual interest, Residual Interest, Residual interests in a REMIC. 2005 tax forms 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. 2005 tax forms Redemption or retirement of bonds, Redemption or retirement of bonds. 2005 tax forms Regulated futures contract, Regulated futures contract. 2005 tax forms Reinvestment rights, Commissions and load charges. 2005 tax forms REITs (see Real estate investment trusts (REITs)) Related party transactions, Unpaid expenses owed to related party. 2005 tax forms , Related Party Transactions, Property received from a related party. 2005 tax forms Related persons, Related persons. 2005 tax forms REMICs (see Real estate mortgage investment conduits (REMICs)) Reorganizations, corporate, Corporate reorganizations. 2005 tax forms Reporting requirements Bad debts, How to report bad debts. 2005 tax forms Bond premium amortization, How To Report Amortization Capital gains and losses, How To Report Gains and Losses (Form 6781), How to report gain. 2005 tax forms , Reporting Capital Gains and Losses Dividend income, How To Report Dividend Income Exempt-interest dividends, Information reporting requirement. 2005 tax forms Interest on U. 2005 tax forms S. 2005 tax forms savings bonds, Reporting options for cash method taxpayers. 2005 tax forms , Choice to report interest each year. 2005 tax forms Investment expenses, How To Report Investment Expenses Like-kind exchanges, How to report. 2005 tax forms Options, How to report. 2005 tax forms Original issue discount, Form 1099-OID S corporation income, deductions, and credits, Reporting S corporation income, deductions, and credits. 2005 tax forms Section 1256 contracts, How To Report State or local government obligations, Information reporting requirement. 2005 tax forms Straddles, Section 1256 contracts and straddles. 2005 tax forms Substitute payments, Reporting Substitute Payments Tax-exempt interest income, Reporting tax-exempt interest. 2005 tax forms Trades, How To Report Repossession of real property, Real property repossessed. 2005 tax forms Restricted property, Restricted property. 2005 tax forms Restricted stock, Dividends received on restricted stock. 2005 tax forms Retirement of debt instrument, Retirement of debt instrument. 2005 tax forms Return of capital (see Nondividend distributions) Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust. 2005 tax forms Rollover of gain from sale Securities, Rollover of Gain From Publicly Traded Securities, Rollover of Gain S S corporations, S Corporations, S corporation stock. 2005 tax forms Safe deposit box, Safe deposit box rent. 2005 tax forms Sales and trades of investment property, Sales and Trades of Investment Property Definition, What Is a Sale or Trade? Savings bonds (see U. 2005 tax forms S. 2005 tax forms savings bonds) SBIC stock (see Small business investment company stock) Scrip dividends, Scrip dividends. 2005 tax forms Section 1202 gain, Section 1202 Exclusion, Gain on qualified small business stock. 2005 tax forms Section 1244 stock, Losses on Section 1244 (Small Business) Stock Section 1250 gain, Unrecaptured section 1250 gain. 2005 tax forms Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contracts. 2005 tax forms , Section 1256 contract options. 2005 tax forms , Section 1256 contracts and straddles. 2005 tax forms Net gain on, Net section 1256 contracts gain. 2005 tax forms Net loss on, Net section 1256 contracts loss. 2005 tax forms Reporting requirements, How To Report Securities Holding period, Holding Period Installment sales, Installment sales. 2005 tax forms Lost, stolen, etc. 2005 tax forms , cost of replacing, Cost of replacing missing securities. 2005 tax forms 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. 2005 tax forms Securities futures contracts, Dealer securities futures contract. 2005 tax forms , Securities futures contract. 2005 tax forms , Securities Futures Contracts Self-employment income, Self-Employment Income Self-employment tax, Self-employment tax. 2005 tax forms Seller-financed mortgages, Interest on seller-financed mortgage. 2005 tax forms Short sales, Short Sales, Extraordinary dividends. 2005 tax forms Adjusted basis, Short sales. 2005 tax forms Expenses of, Short-sale expenses. 2005 tax forms Extraordinary dividends, Extraordinary dividends. 2005 tax forms Puts, Put option as short sale. 2005 tax forms Small business investment company stock, Short sale. 2005 tax forms Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. 2005 tax forms Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income. 2005 tax forms , Acquisition discount on short-term obligations. 2005 tax forms , Short-term government obligations. 2005 tax forms Interest deduction, limit on, Limit on interest deduction for short-term obligations. 2005 tax forms Sixty/forty (60/40) rule, 60/40 rule. 2005 tax forms Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock. 2005 tax forms Reporting requirements, How to report. 2005 tax forms Small business stock, Qualified small business stock. 2005 tax forms , Losses on Section 1244 (Small Business) Stock, Qualified small business stock. 2005 tax forms , Gains on Qualified Small Business Stock Social security number (SSN) Custodial accounts, Custodian account for your child. 2005 tax forms Joint accounts, SSN for joint account. 2005 tax forms Requirement to give, Social security number (SSN). 2005 tax forms Specialized small business investment company stock, Specialized small business investment company stock or partnership interest. 2005 tax forms , SSBIC stock. 2005 tax forms 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. 2005 tax forms Registration requirement, Registration requirement. 2005 tax forms Tax-exempt interest, Tax-Exempt Interest Taxable interest, Taxable Interest Stock Basis, Basis adjustment. 2005 tax forms , Basis adjustment. 2005 tax forms , Basis. 2005 tax forms , Stocks and Bonds, Basis of replacement stock. 2005 tax forms Capital asset, Stocks, stock rights, and bonds. 2005 tax forms Constructive ownership, Constructive ownership of stock. 2005 tax forms Convertible, Convertible stocks and bonds. 2005 tax forms Corporate, Corporate Stocks Dividends (see Dividends) Fractional shares, Fractional shares. 2005 tax forms , Automatic investment service. 2005 tax forms Identification, Identifying stock or bonds sold. 2005 tax forms Installment sales, Installment sales. 2005 tax forms Nonqualified preferred stock, Nonqualified preferred stock. 2005 tax forms Options for employees, Reminders Public utility, reinvestment, Public utilities. 2005 tax forms Redemption of, Redemption of stock. 2005 tax forms Replacement stock, Basis of replacement stock. 2005 tax forms Restricted stock, Dividends received on restricted stock. 2005 tax forms Rights, Distributions of Stock and Stock Rights, Stock rights. 2005 tax forms , Nontaxable stock rights. 2005 tax forms S corporations, S corporation stock. 2005 tax forms Sales to ESOPs or cooperatives, Sales of Stock to ESOPs or Certain Cooperatives Small business, Qualified small business stock. 2005 tax forms , Qualified small business stock. 2005 tax forms Specialized small business investment company, Specialized small business investment company stock or partnership interest. 2005 tax forms Splits, Stock splits. 2005 tax forms Straddles (see Straddles) Stripped preferred stock, Stripped Preferred Stock Surrender of, Surrender of stock. 2005 tax forms Trades, Stock for stock of the same corporation. 2005 tax forms Trust instruments treated as, Certain trust instruments treated as stock. 2005 tax forms Straddles, Straddles, Interest expense and carrying charges relating to mixed straddle account positions. 2005 tax forms Holding period, Holding Period and Loss Treatment Rules Interest expense and carrying charges, Interest expense and carrying charges on straddles. 2005 tax forms Loss deferral rules, Loss Deferral Rules Mixed, Mixed straddles. 2005 tax forms , Mixed straddles. 2005 tax forms , Mixed Straddle Elections Reporting requirements, Section 1256 contracts and straddles. 2005 tax forms Stripped bonds and coupons, Stripped bonds or coupons. 2005 tax forms , Stripped Bonds and Coupons, Stripped tax-exempt obligation. 2005 tax forms Stripped preferred stock, Stripped Preferred Stock Substitute payments, Reporting Substitute Payments T Tables Capital gains maximum rate (Table 4-4), Table 4-4. 2005 tax forms 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. 2005 tax forms Where To Report Common Types of Investment Income Puts and calls (Table 4-3), Table 4-3. 2005 tax forms Puts and Calls U. 2005 tax forms S. 2005 tax forms savings bonds, person responsible for tax (Table 1-2), Table 1-2. 2005 tax forms Who Pays the Tax on U. 2005 tax forms S. 2005 tax forms Savings Bond Interest Tax credit bonds, Tax credit bonds. 2005 tax forms 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. 2005 tax forms 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. 2005 tax forms Tax-exempt income Expenses of, Tax-exempt income. 2005 tax forms Interest, Tax-Exempt Interest, Reporting tax-exempt interest. 2005 tax forms Tax-exempt obligations, Tax-Exempt Interest, Stripped tax-exempt obligations. 2005 tax forms , Discounted tax-exempt obligations. 2005 tax forms Taxable income, expenses of, Expenses for both tax-exempt and taxable income. 2005 tax forms Taxes State and local transfer, State and local transfer taxes. 2005 tax forms State income, State income taxes. 2005 tax forms Term loans, Term loans. 2005 tax forms Trade or business, Passive activity. 2005 tax forms 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. 2005 tax forms Reporting requirements, How To Report Stock, Stock for stock of the same corporation. 2005 tax forms Taxable, Property Received in Taxable Trades U. 2005 tax forms S. 2005 tax forms Treasury notes or bonds, U. 2005 tax forms S. 2005 tax forms Treasury Notes or Bonds Treasury bills, notes, and bonds (see U. 2005 tax forms S. 2005 tax forms Treasury bills, notes, and bonds) Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments Treasury inflation-protected securities (TIPS), Treasury inflation-protected securities (TIPS). 2005 tax forms , Inflation-Indexed Debt Instruments Treaties, income tax (Table 1-3), Qualified Dividends Trust income received by beneficiary, Beneficiary of an estate or trust. 2005 tax forms Trustee's commission for revocable trust, Trustee's commissions for revocable trust. 2005 tax forms U U. 2005 tax forms S. 2005 tax forms savings bonds, U. 2005 tax forms S. 2005 tax forms obligations. 2005 tax forms , U. 2005 tax forms S. 2005 tax forms Savings Bonds Reporting interest on, U. 2005 tax forms S. 2005 tax forms obligations. 2005 tax forms , U. 2005 tax forms S. 2005 tax forms Savings Bonds Retirement or profit-sharing plan, distributed from, Savings bonds distributed from a retirement or profit-sharing plan. 2005 tax forms Worksheet, Worksheet for savings bonds distributed from a retirement or profit-sharing plan. 2005 tax forms Tax, responsible person (Table 1-2), Table 1-2. 2005 tax forms Who Pays the Tax on U. 2005 tax forms S. 2005 tax forms Savings Bond Interest U. 2005 tax forms S. 2005 tax forms Treasury bills, notes, and bonds, U. 2005 tax forms S. 2005 tax forms obligations. 2005 tax forms , U. 2005 tax forms S. 2005 tax forms Treasury Bills, Notes, and Bonds, U. 2005 tax forms S. 2005 tax forms Treasury Notes or Bonds, U. 2005 tax forms S. 2005 tax forms Treasury notes and bonds. 2005 tax forms Undistributed capital gains, Undistributed capital gains. 2005 tax forms Usurious interest, Usurious interest. 2005 tax forms V Veterans' insurance Dividends on, Dividends on veterans' insurance. 2005 tax forms W Warrants, Warrants. 2005 tax forms Wash sales, Wash Sales, Securities Futures Contracts Holding period, Wash sales. 2005 tax forms Loss deferral rules, straddles, Coordination of Loss Deferral Rules and Wash Sale Rules Withholding, backup, Backup withholding. 2005 tax forms Worksheets Capital loss carryover, Worksheet 4-1. 2005 tax forms Capital Loss Carryover Worksheet Worthless securities, Worthless Securities, Worthless securities. 2005 tax forms Prev  Up     Home   More Online Publications
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Developer Resources

Software developers and researchers can use these data feeds and APIs to help people find useful government information.

This page can be found at usa.gov/developer


Send Us Your Feedback

If you are using these resources and have feedback or want to tell us about your product, please e-mail us. We'd also like to know if you have suggestions for new APIs.


APIs

American Job Center Resources APIs
American Job Center partners with O'Net to provide a variety of APIs that are useful for jobseekers.
Style: RESTful APIs
Read the Documentation.

BusinessUSA Resource Access API
BusinessUSA connects businesses to government services and information. The API provides access to resource abstracts including programs, services, data, events, and more.
Style: RESTful API
Return Format: XML, CSV
Read the Documentation.

Citizen Topics API
This API lists the topics that we use to organize content on USA.gov. You can access it via the /tags call to the Social Media Registry.
Style: RESTful API
Return Format: HTML5, JSON, XML
Read the Documentation.

DigitalGov Search API (formerly USASearch)
Provides DigitalGov Search customers with results. This API is only available for use on official government websites. Sign in is required.
Style: RESTful API (requires DigitalGov Search account)
Return Format: JSON, JSONP, XML
Read the Documentation.

Federal Agency Directory API
This API contains directory information about federal agencies, such as contact methods, in English and Spanish.
Style: RESTful API
Return Format: JSON, JSONP, XML
Read the Documentation. Explore the Interactive Documentation.

Go.USA.gov API
Go.USA.gov is a URL shortener for government employees. The API can shorten, preview, and show clicks on short URLs.
Style: RESTful API
Return Format: JSON, JSONP, XML, plain text
Read the Documentation.

Government Jobs API
This API returns job openings across the federal government and includes all current openings posted on USAJobs.gov that are open to the public and located in the United States. It also includes some state and local government jobs.
Style: RESTful API
Return Format: JSON
Read the Documentation.

MyUSA APIs
Project MyUSA re-imagines how citizens interact with government. Use the MyUSA API to build apps that integrate with MyUSA.
Style: RESTful APIs (requires authentication and registration)
Read the Documentation.

Product Recall Data API
This API returns food recalls from FoodSafety.gov, car recalls from the National Highway Traffic Safety Administration, and product safety recalls from the Consumer Product Safety Commission.
Style: RESTful API
Return Format: JSON
Read the Documentation.

Social Media Registry API
The Social Media Registry is an official source of information about federal government social media accounts.
Style: RESTful API
Return Format: HTML5, JSON, XML
Read the Documentation.

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Data Feeds

1.USA.gov Data
1.USA.gov URLs are created whenever anyone shortens a .gov or .mil URL using bitly.
Style: Raw pub/sub feed
Return Format: JSON
Read the Documentation.

Frequently Asked Questions XML
The contents of our frequently asked questions are available in English and Spanish.
Style: XML data file
Read the Documentation.

List of Non-.gov URLs in Our Search
We search across all federal, state, local, tribal, and territorial government websites. Most government websites end in .gov or .mil, but many do not. This is a list of all government URLs that do not end in .gov or .mil.
Style: TXT file
Read the Documentation.

RSS Directory
Find feeds from across government.
Style: RSS

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The 2005 Tax Forms

2005 tax forms Index A Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) P Publications (see Tax help) T Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications