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2010 Tax Return Forms

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2010 Tax Return Forms

2010 tax return forms Index A Assistance (see Tax help) F Free tax services, Free help with your tax return. 2010 tax return forms 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
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The 2010 Tax Return Forms

2010 tax return forms Publication 1212 - Introductory Material Table of Contents Future Developments Photographs of Missing Children IntroductionOrdering forms and publications. 2010 tax return forms Tax questions. 2010 tax return forms Useful Items - You may want to see: Future Developments For the latest information about developments related to Pub. 2010 tax return forms 1212, such as legislation enacted after it was published, go to www. 2010 tax return forms irs. 2010 tax return forms gov/pub1212. 2010 tax return forms Photographs of Missing Children The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. 2010 tax return forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. 2010 tax return forms 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. 2010 tax return forms Introduction This publication has two purposes. 2010 tax return forms Its primary purpose is to help brokers and other middlemen identify publicly offered original issue discount (OID) debt instruments they may hold as nominees for the true owners, so they can file Forms 1099-OID or Forms 1099-INT as required. 2010 tax return forms The other purpose of the publication is to help owners of publicly offered OID debt instruments determine how much OID to report on their income tax returns. 2010 tax return forms The list of publicly offered OID debt instruments (OID list) is on the IRS website. 2010 tax return forms The original issue discount tables, Sections I-A through III-F, are only available on the IRS website at www. 2010 tax return forms irs. 2010 tax return forms gov/pub1212 by clicking the link under Recent Developments. 2010 tax return forms The tables are posted to the website in late November or early December of each year. 2010 tax return forms The information on these lists come from the issuers of the debt instruments and from financial publications and is updated annually. 2010 tax return forms (However, see Debt Instruments Not on the OID List, later. 2010 tax return forms ) Brokers and other middlemen can rely on this list to determine, for information reporting purposes, whether a debt instrument was issued at a discount and the OID to be reported on information returns. 2010 tax return forms However, because the information in the list has generally not been verified by the IRS as correct, the following tax matters are subject to change upon examination by the IRS. 2010 tax return forms The OID reported by owners of a debt instrument on their income tax returns. 2010 tax return forms The issuer's classification of an instrument as debt for federal income tax purposes. 2010 tax return forms Instructions for issuers of OID debt instruments. 2010 tax return forms   In general, issuers of publicly offered OID debt instruments must, within 30 days after the issue date, report information about the instruments to the IRS on Form 8281, Information Return for Publicly Offered Original Issue Discount Instruments. 2010 tax return forms See the form instructions for more information. 2010 tax return forms Issuers should report errors in and omissions from the list in writing at the following address:  IRS OID Publication Project SE:W:CAR:MP:T  1111 Constitution Ave. 2010 tax return forms NW, IR-6526 Washington, D. 2010 tax return forms C. 2010 tax return forms 20224 REMIC and CDO information reporting requirements. 2010 tax return forms   Brokers and other middlemen must follow special information reporting requirements for real estate mortgage investment conduits (REMIC) regular, and collateralized debt obligations (CDO) interests. 2010 tax return forms The rules are explained in Publication 938, Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)). 2010 tax return forms   Holders of interests in REMICs and CDOs should see chapter 1 of Publication 550 for information on REMICs and CDOs. 2010 tax return forms Comments and suggestions. 2010 tax return forms   We welcome your comments about this publication and your suggestions for future editions. 2010 tax return forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. 2010 tax return forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. 2010 tax return forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. 2010 tax return forms   You can send your comments from www. 2010 tax return forms irs. 2010 tax return forms gov/formspubs/. 2010 tax return forms Click on “More Information” and then on “Comment on Tax Forms and Publications. 2010 tax return forms ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. 2010 tax return forms Ordering forms and publications. 2010 tax return forms   Visit www. 2010 tax return forms irs. 2010 tax return forms 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. 2010 tax return forms Internal Revenue Service 1201 N. 2010 tax return forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. 2010 tax return forms   If you have a tax question, check the information available on IRS. 2010 tax return forms gov or call 1-800-829-1040. 2010 tax return forms We cannot answer tax questions sent to any of the preceding addresses. 2010 tax return forms Useful Items - You may want to see: Publication 515 Withholding of Tax on Nonresident Aliens and Foreign Entities 550 Investment Income and Expenses 938 Real Estate Mortgage Investment Conduits (REMICs) Reporting Information (And Other Collateralized Debt Obligations (CDOs)). 2010 tax return forms Form (and Instructions) 1096 Annual Summary and Transmittal of U. 2010 tax return forms S. 2010 tax return forms Information Returns 1099-B Proceeds From Broker and Barter Exchange Transactions 1099-INT Interest Income 1099-OID Original Issue Discount 8949 Sales and Other Dispositions of Capital Assets Schedule B (Form 1040A or 1040) Interest and Ordinary Dividends Schedule D (Form 1040) Capital Gains and Losses W-8 Instructions for the Requester of Forms W-8BEN, W-8ECI, W-8EXP, and W-8IMY See How To Get Tax Help near the end of this publication for information about getting publications and forms. 2010 tax return forms Prev  Up  Next   Home   More Online Publications