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Amend Taxes

Amend taxes Part Four -   Ajustes a los Ingresos Los tres capítulos de esta sección abordan algunos de los ajustes a los ingresos que puede deducir al calcular el ingreso bruto ajustado. Amend taxes Estos capítulos abarcan: Aportaciones a arreglos tradicionales de ahorros para la jubilación (IRA, por sus siglas en inglés), el capítulo 17 , Pensión para el cónyuge divorciado que paga, el capítulo 18 e Intereses sobre préstamos de estudios que usted paga, el capítulo 19 . Amend taxes Otros ajustes a los ingresos se explican en otras partes de esta publicación o en otras publicaciones. Amend taxes Vea la Tabla V que aparece a continuación. Amend taxes Tabla V. Amend taxes Otros Ajustes a los Ingresos  Utilice esta tabla para buscar información acerca de otros ajustes a los ingresos no abarcados en esta sección de la publicación. Amend taxes SI busca más información sobre la deducción por. Amend taxes . Amend taxes . Amend taxes ENTONCES vea. Amend taxes . Amend taxes . Amend taxes Determinados gastos de negocio de personal en reserva de las Fuerzas Armadas, artistas del espectáculo y funcionarios que prestan servicios por honorarios el capítulo 26 . Amend taxes Aportaciones a cuentas de ahorros para gastos médicos la Publicación 969, Health Savings Accounts and Other Tax-Favored Health Plans (Cuentas de ahorros para gastos médicos y otros planes para la salud con beneficios tributarios), en inglés. Amend taxes Gastos de mudanza la Publicación 521, Moving Expenses (Gastos de mudanza), en inglés. Amend taxes Una porción del impuesto sobre el trabajo por cuenta propia el capítulo 22 . Amend taxes Seguro médico para personas que trabajan por cuenta propia el capítulo 21 . Amend taxes Pagos a planes SEP, SIMPLE y planes calificados para personas que trabajan por cuenta propia la Publicación 560, Retirement Plans for Small Business (SEP, SIMPLE, and Qualified Plans) (Planes de jubilación para pequeños negocios (SEP, SIMPLE y planes calificados)), en inglés. Amend taxes Multa por retiro prematuro de ahorros el capítulo 7 . Amend taxes Aportaciones a un plan de ahorros médicos Archer (MSA, por sus siglas en inglés) la Publicación 969, en inglés. Amend taxes Amortización o gasto de reforestación los capítulos 7 y 8 de la Publicación 535, Business Expenses (Gastos de negocios), en inglés. Amend taxes Aportaciones a planes de pensiones conforme a la sección 501(c)(18)(D) del Código Federal de Impuestos Internos la Publicación 525, Taxable and Nontaxable Income (Ingreso tributable y no tributable), en inglés. Amend taxes Gastos procedentes del alquiler de bienes muebles el capítulo 12 . Amend taxes Determinados reintegros obligatorios de prestaciones suplementarias por desempleo (sub-pago) el capítulo 12 . Amend taxes Gastos por concepto de vivienda en el extranjero el capítulo 4 de la Publicación 54, Tax Guide for U. Amend taxes S. Amend taxes Citizens and Resident Aliens Abroad (Guía tributaria para ciudadanos estadounidenses y extranjeros residentes que viven en el extranjero), en inglés. Amend taxes Pago de servicio de juraduría que se le haya entregado a su empleador el capítulo 12 . Amend taxes Aportaciones hechas por determinados capellanes a planes conforme a la sección 403(b) del Código Federal de Impuestos Internos la Publicación 517, Social Security and Other Information for Members of the Clergy and Religious Workers (Seguro Social y otra información para miembros del clero y empleados religiosos), en inglés. Amend taxes Honorarios de abogado y determinados costos por acciones legales con respecto a reclamaciones por discriminación ilegal y premios a denunciantes dentro de su propia empresa la Publicación 525, en inglés. Amend taxes Deducción por actividades de producción nacional el Formulario 8903, Domestic Production Activities Deduction (Deducción por actividades de producción nacional), en inglés. Amend taxes Table of Contents 17. Amend taxes   Arreglos de Ahorros para la Jubilación (Arreglos IRA)Qué Hay de Nuevo en el Año 2013 Recordatorios Introduction Useful Items - You may want to see: Arreglos IRA Tradicionales¿Quién Puede Abrir un Arreglo IRA Tradicional? ¿Cuándo y Cómo se Puede Abrir un Arreglo IRA Tradicional? ¿Cuánto se Puede Aportar? ¿Cuándo se Pueden Hacer Aportaciones? ¿Cuánto se Puede Deducir? Aportaciones no Deducibles Arreglos IRA Heredados ¿Puede Traspasar Activos de un Plan de Jubilación? ¿Cuándo Puede Retirar o Utilizar Activos de un Arreglo IRA? ¿Cuándo Tiene que Retirar Activos de un Arreglo IRA? (Distribuciones Mínimas Obligatorias) ¿Están Sujetas a Impuestos las Distribuciones? ¿Qué Acciones Dan Lugar a Multas o Impuestos Adicionales? Arreglos Roth IRA ¿Qué Es un Arreglo Roth IRA? ¿Cuándo se Puede Abrir un Arreglo Roth IRA? ¿Puede Hacer Aportaciones a un Arreglo Roth IRA? ¿Se Pueden Trasladar Activos a un Arreglo Roth IRA? ¿Están Sujetas a Impuestos las Distribuciones? 18. Amend taxes   Pensión para el Cónyuge DivorciadoIntroductionCónyuge o ex cónyuge. Amend taxes Documento (instrumento) de divorcio o separación judicial. Amend taxes Useful Items - You may want to see: Reglas GeneralesPagos hipotecarios. Amend taxes Impuestos y seguro. Amend taxes Otros pagos a terceros. Amend taxes Documentos Firmados Después de 1984Pagos a terceros. Amend taxes Excepción. Amend taxes Pagos sustitutivos. Amend taxes Específicamente designado como pensión para hijos menores. Amend taxes Contingencia relacionada con su hijo. Amend taxes Pago claramente asociado con una contingencia. Amend taxes Cómo Deducir la Pensión para el Cónyuge Divorciado que Pagó Cómo Declarar la Pensión para el Cónyuge Divorciado Recibida Regla de Recuperación 19. Amend taxes   Ajustes Tributarios por EstudiosIntroduction Useful Items - You may want to see: Deducción por Intereses sobre Préstamos de EstudiosDefinición de los Intereses sobre Préstamos de Estudios ¿Puede Reclamar la Deducción? ¿Cuánto Puede Deducir? ¿Cómo Calcular la Deducción? Deducción por Matrícula y Cuotas Escolares¿Puede Reclamar la Deducción? Gastos que Califican Estudiante que Reúne los Requisitos Quién Puede Reclamar los Gastos de un Dependiente Cuánto se Puede Deducir Gastos del Educador Prev  Up  Next   Home   More Online Publications
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This list of tax products contains forms, instructions, and publications ranging from the current year back to 1864. All products have a revision date, showing the year each product was revised. 

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Page Last Reviewed or Updated: 28-Aug-2013

The Amend Taxes

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