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File State Income Tax Free

File state income tax free Index A Abusive tax shelters (see Tax shelters) Accounting fees, Attorney or accounting fees. File state income tax free Accrual method, Accrual method taxpayers. File state income tax free , Accrual method. File state income tax free , Holders must use accrual method. File state income tax free , When To Deduct Investment Interest Accuracy-related penalty, Accuracy-related penalty. File state income tax free Acquisition discount, Government obligations. File state income tax free , Acquisition discount on short-term obligations. File state income tax free Adjusted basis, Basis adjustment. File state income tax free , Fair market value equal to or more than donor's adjusted basis. File state income tax free , Adjusted Basis, Short sales. File state income tax free Alaska Permanent Fund dividends, Alaska Permanent Fund dividends. File state income tax free , Child's Alaska Permanent Fund dividends. File state income tax free Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988. File state income tax free Annuities Borrowing on, Borrowing on insurance. File state income tax free Interest on, Interest on annuity contract. File state income tax free Life insurance proceeds used to buy, Annuity. File state income tax free Sale of, Sale of Annuity Single-premium, Single-premium life insurance, endowment, and annuity contracts. File state income tax free Trade for, Trade of investment property for an annuity. File state income tax free , Insurance Policies and Annuities Applicable federal rate, Applicable federal rate. File state income tax free Appreciated financial positions, Constructive Sales of Appreciated Financial Positions Arbitrage bonds, Arbitrage bonds. File state income tax free Assistance (see Tax help) At-risk rules, At-risk rules. File state income tax free , At-risk rules. File state income tax free Attorneys' fees, Attorney or accounting fees. File state income tax free Automatic investment service, Automatic investment service and dividend reinvestment plans. File state income tax free , Automatic investment service. File state income tax free , Automatic investment service. File state income tax free Average basis, Average Basis Double-category method, Transition rule from double-category method. File state income tax free Illustrated, Average basis method illustrated. File state income tax free B Backup withholding, Backup withholding. File state income tax free Bad debts, Nonbusiness bad debt. File state income tax free , Nonbusiness Bad Debts Bankrupt financial institutions Deposit in, Deposit in Insolvent or Bankrupt Financial Institution Bargain purchases, Bargain purchases. File state income tax free Basis, Basis of Investment Property, U. File state income tax free S. File state income tax free Treasury Notes or Bonds Adjusted, Basis adjustment. File state income tax free , Fair market value equal to or more than donor's adjusted basis. File state income tax free , Adjusted Basis, Short sales. File state income tax free 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. File state income tax free Other than cost, Basis Other Than Cost REITs, Shares in a mutual fund or REIT. File state income tax free REMIC, residual interest, Basis in the residual interest. File state income tax free Replacement stock, Basis of replacement stock. File state income tax free Shares acquired by reinvestment, Reinvestment right. File state income tax free Stocks and bonds, Basis adjustment. File state income tax free , Basis. File state income tax free , Basis. File state income tax free , Stocks and Bonds Bearer obligations, Bearer CDs. File state income tax free , Bearer Obligations Below-market loans, Below-Market Loans Bonds Accrued interest on, Accrued interest on bonds. File state income tax free Amortization of premium, Bond Premium Amortization Arbitrage, Arbitrage bonds. File state income tax free Basis, Basis. File state income tax free , Stocks and Bonds Capital asset, Stocks, stock rights, and bonds. File state income tax free Convertible, Convertible stocks and bonds. File state income tax free Coupon, Coupon bonds. File state income tax free Enterprise zone facility, Enterprise zone facility bonds. File state income tax free Federally guaranteed, Federally guaranteed bonds. File state income tax free Identification, Identifying stock or bonds sold. File state income tax free Market discount, Market discount. File state income tax free , Limit on interest deduction for market discount bonds. File state income tax free , Market discount on bonds. File state income tax free , Market discount bonds. File state income tax free , Market discount bonds. File state income tax free New York Liberty bonds, New York Liberty bonds. File state income tax free Par value, Bonds purchased at par value. File state income tax free Premiums on, Bond premium. File state income tax free , Premiums on bonds. File state income tax free Private activity, Private activity bonds. File state income tax free Redemption or retirement of, Redemption or retirement of bonds. File state income tax free Sold between interest dates, Bonds Sold Between Interest Dates State and local government, Tax-exempt state and local government bonds. File state income tax free Stripped, Stripped bonds or coupons. File state income tax free , Stripped Bonds and Coupons, Stripped tax-exempt obligation. File state income tax free Tax credit bonds, Tax credit bonds. File state income tax free Tax-exempt, Tax-exempt state and local government bonds. File state income tax free Traded flat, Bonds traded flat. File state income tax free U. File state income tax free S. File state income tax free savings (see U. File state income tax free S. File state income tax free savings bonds) U. File state income tax free S. File state income tax free Treasury (see U. File state income tax free S. File state income tax free Treasury bills, notes, and bonds) Brokerage fees, Fees to buy or sell. File state income tax free , Sale expenses. File state income tax free C Calls and puts, Puts and Calls Table 4-3, Table 4-3. File state income tax free Puts and Calls Capital assets, Capital Assets and Noncapital Assets Capital gain distributions, Capital Gain Distributions, Basis adjustment. File state income tax free , Capital gain distributions. File state income tax free , Child's capital gain distributions. File state income tax free , Capital gain distributions received. File state income tax free Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends. File state income tax free 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. File state income tax free Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. File state income tax free 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). File state income tax free Losses, limit on, Limit on deduction. File state income tax free Passive activities, Passive activity gains and losses. File state income tax free Qualified covered call options, Capital loss on qualified covered call options. File state income tax free Qualified small business stock, Gains on Qualified Small Business Stock Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain. File state income tax free 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. File state income tax free Tax rates, Capital Gain Tax Rates, Table 4-4. File state income tax free What Is Your Maximum Capital Gain Rate? Table 4-4, Table 4-4. File state income tax free What Is Your Maximum Capital Gain Rate? Capital loss carryover, Capital loss carryover. File state income tax free , Capital Losses Worksheet 4-1, Worksheet 4-1. File state income tax free Capital Loss Carryover Worksheet Cash method, Cash method taxpayers. File state income tax free , Cash method. File state income tax free , When To Deduct Investment Interest Reporting options for savings bond interest, Reporting options for cash method taxpayers. File state income tax free Cash-settled options, Cash-settled options. File state income tax free Casualty losses, Ordinary loss or casualty loss. File state income tax free 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. File state income tax free Capital gain distributions, Child's capital gain distributions. File state income tax free Custodian account for, Custodian account for your child. File state income tax free Gifts to, Income from property given to a child. File state income tax free Investment income of, Tax on unearned income of certain children. File state income tax free , Investment income of child reported on parent's return. File state income tax free Qualified dividends, Child's qualified dividends. File state income tax free Savings account with parent as trustee, Savings account with parent as trustee. File state income tax free U. File state income tax free S. File state income tax free savings bond owner, Child as only owner. File state income tax free Clerical help, Clerical help and office rent. File state income tax free Co-owners of U. File state income tax free S. File state income tax free savings bonds, Co-owners. File state income tax free Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs) Collectibles, Collectibles gain or loss. File state income tax free Commissions, Commissions and load charges. File state income tax free Commodity futures, Commodity Futures, Commodity futures. File state income tax free Community property U. File state income tax free S. File state income tax free savings bonds, Community property. File state income tax free Constructive ownership transactions, Constructive ownership of stock. File state income tax free , Gains From Certain Constructive Ownership Transactions Constructive receipt, Constructive receipt. File state income tax free Constructive sales, Constructive Sales of Appreciated Financial Positions Contractors, insolvency of, Insolvency of contractor. File state income tax free Conversion transactions, Conversion Transactions Convertible stocks and bonds, Convertible stocks and bonds. File state income tax free Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Corporate distributions, Dividends and Other Distributions Capital gain, Capital gain distributions. File state income tax free , Child's capital gain distributions. File state income tax free , Capital gain distributions received. File state income tax free Constructive, Constructive distributions. File state income tax free Dividends (see Dividends) Fractional shares, Fractional shares. File state income tax free Liquidating, Liquidating Distributions, Liquidating distributions. File state income tax free Nondividend, Nondividend Distributions, Nondividend distributions. File state income tax free Return of capital, Basis adjustment. File state income tax free Stock rights, Distributions of Stock and Stock Rights Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. File state income tax free Corporate reorganizations, Corporate reorganizations. File state income tax free Cost basis, Cost Basis, Cost Basis Coupon bonds, Coupon bonds. File state income tax free D Day traders, Special Rules for Traders in Securities Dealer equity options, Dealer equity option. File state income tax free Dealer securities futures contracts, Dealer securities futures contract. File state income tax free Debt instruments, retirement of, Retirement of debt instrument. File state income tax free Decedents, Appreciated property you gave the decedent. File state income tax free , Decedent's capital loss. File state income tax free U. File state income tax free S. File state income tax free savings bond interest, reporting of, Decedents. File state income tax free 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. File state income tax free Stripped bonds and coupons, Stripped Bonds and Coupons Discounted debt instruments, Discount on Debt Instruments Discounted tax-exempt obligations, Discounted tax-exempt obligations. File state income tax free Dividends, Dividends and Other Distributions, Form 1099-DIV. File state income tax free (see also Form 1099-DIV) Alaska Permanent Fund, Alaska Permanent Fund dividends. File state income tax free , Child's Alaska Permanent Fund dividends. File state income tax free Exempt-interest, Exempt-interest dividends. File state income tax free , Exempt-interest dividends. File state income tax free , Exempt-interest dividends on mutual fund stock. File state income tax free Extraordinary, Extraordinary dividends. File state income tax free Holding period, Holding period. File state income tax free Insurance policies, Dividends on insurance policies. File state income tax free Money market funds, Money Market Funds Nominees, Nominees. File state income tax free , Nominees. File state income tax free Ordinary, Ordinary Dividends Patronage, Patronage dividends. File state income tax free Payments in lieu of, Payments in lieu of dividends. File state income tax free Qualified, Qualified Dividends, Qualified dividends. File state income tax free , Child's qualified dividends. File state income tax free Qualified foreign corporation, Qualified foreign corporation. File state income tax free Received in January, Dividends received in January. File state income tax free Reinvestment of, Reinvested distributions. File state income tax free Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans. File state income tax free , Dividend reinvestment plans. File state income tax free Reporting requirements, Form 1099-DIV. File state income tax free , How To Report Dividend Income, Stripped Preferred Stock Restricted stock, Dividends received on restricted stock. File state income tax free Sale or trade vs. File state income tax free , Dividend versus sale or trade. File state income tax free Scrip, Scrip dividends. File state income tax free Sold stock, Dividends on stock sold. File state income tax free Stock, Stock dividends. File state income tax free , Stock dividends. File state income tax free Underreported, Underreported interest and dividends. File state income tax free Veterans' insurance, Interest on VA dividends. File state income tax free , Dividends on veterans' insurance. File state income tax free 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. File state income tax free 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. File state income tax free Empowerment zone, Exclusion of Gain From DC Zone Assets Endowment contracts, Single-premium life insurance, endowment, and annuity contracts. File state income tax free Enterprise zone facility bonds, Enterprise zone facility bonds. File state income tax free Equity option, Equity option. File state income tax free Estate income received by beneficiary, Beneficiary of an estate or trust. File state income tax free 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. File state income tax free Expenses of producing income, Expenses of Producing Income F Face-amount certificates, Face-Amount Certificates Fair market value, Fair market value. File state income tax free , Fair market value less than donor's adjusted basis. File state income tax free , Fair market value. File state income tax free Federal guarantee on bonds, Federally guaranteed bonds. File state income tax free Fees to buy or sell, Fees to buy or sell. File state income tax free Financial asset securitization investment trusts (FASITs), FASITs First-in first-out (FIFO), First-in first-out (FIFO). File state income tax free Foreign currency transactions, Foreign currency contract. File state income tax free Foreign income, Reminders Form 1040, Form 1040. File state income tax free , Form 1040A or Form 1040. File state income tax free Form 1040, Schedule B, Schedule B (Form 1040A or 1040). File state income tax free Form 1040, Schedule D, How to report gain. File state income tax free Form 1040A, Form 1040A. File state income tax free Form 1040X, Filing a claim for refund. File state income tax free Form 1041, Filing requirement. File state income tax free Form 1065, Filing requirement. File state income tax free Schedule K-1, Schedule K-1 (Form 1065). File state income tax free Form 1066, Schedule Q, Schedule Q (Form 1066). File state income tax free , Investment expenses from pass-through entities. File state income tax free Form 1096, File Form 1099-INT with the IRS. File state income tax free , File Form 1099-DIV with the IRS. File state income tax free , File Form 1099-B or Form 1099-S with the IRS. File state income tax free Form 1099-B, Form 1099-B. File state income tax free , Form 1099-B transactions. File state income tax free , File Form 1099-B or Form 1099-S with the IRS. File state income tax free Form 1099-CAP, Form 1099-CAP transactions. File state income tax free Form 1099-DIV, General Information, Form 1099-DIV. File state income tax free , Form 1099-DIV. File state income tax free , File Form 1099-DIV with the IRS. File state income tax free Form 1099-INT, General Information, Form 1099-INT. File state income tax free , Form 1099-INT for U. File state income tax free S. File state income tax free savings bond interest. File state income tax free , Form 1099-INT. File state income tax free , File Form 1099-INT with the IRS. File state income tax free , Forms 1099-INT and 1099-OID. File state income tax free , Forms 1099-INT and 1099-OID. File state income tax free Form 1099-MISC, Form 1099-MISC. File state income tax free , Reporting Substitute Payments Form 1099-OID, Form 1099-OID. File state income tax free , Form 1099-OID, Form 1099-OID. File state income tax free , Forms 1099-INT and 1099-OID. File state income tax free , Forms 1099-INT and 1099-OID. File state income tax free Form 1099-S, Form 1099-S transactions. File state income tax free , File Form 1099-B or Form 1099-S with the IRS. File state income tax free Form 1120, Filing requirement. File state income tax free Form 2439, Undistributed capital gains of mutual funds and REITs. File state income tax free Form 3115, Change from method 2. File state income tax free , Choosing To Amortize, How To Make the Mark-to-Market Election Form 4684, Ordinary loss or casualty loss. File state income tax free Form 4797, How to report. File state income tax free , Losses on Section 1244 (Small Business) Stock, How to report. File state income tax free Form 4952, Form 4952 Form 6198, At-risk rules. File state income tax free Form 6781, Form 6781. File state income tax free , How to report. File state income tax free , How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles. File state income tax free Form 8275, Negligence or disregard of rules or regulations. File state income tax free Form 8275-R, Negligence or disregard of rules or regulations. File state income tax free Form 8582, Form 8582. File state income tax free Form 8615, Tax on unearned income of certain children. File state income tax free Form 8815, Form 8815. File state income tax free , Figuring the interest part of the proceeds (Form 8815, line 6). File state income tax free , Interest excluded under the Education Savings Bond Program. File state income tax free Form 8824, How to report. File state income tax free Form 8832, Clubs formed before 1997. File state income tax free Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations. File state income tax free Form 8949 Bad debts, How to report bad debts. File state income tax free Basis adjustment, Basis adjustment. File state income tax free 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. File state income tax free 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. File state income tax free Form 1099-B, Form 1099-B. File state income tax free , Form 1099-B transactions. File state income tax free Form 1099-CAP, Form 1099-CAP transactions. File state income tax free Form 1099-S, Form 1099-S transactions. File state income tax free Fractional shares, Fractional shares. File state income tax free Gain, qualified small business stock, How to report gain. File state income tax free How to fill in, generally, Reporting Capital Gains and Losses Long-term gains and losses, Long-term gains and losses. File state income tax free Marked-to-market election, Mark-to-market election made. File state income tax free Market discount bonds, Market discount bonds. File state income tax free , Market discount bonds. File state income tax free Musical compositions, Capital asset treatment for self-created musical works. File state income tax free Nominees, Nominees. File state income tax free Nonbusiness bad debt, Nonbusiness bad debt. File state income tax free Nondividend distributions, Nondividend distributions. File state income tax free Option, How to report. File state income tax free Property bought at various times, Sale of property bought at various times. File state income tax free Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities Rollover, qualified small business stock, How to report gain. File state income tax free Sale expenses, Sale expenses. File state income tax free Short-term gains and losses, Short-term gains and losses. File state income tax free Software, Stocks and Bonds Worthless securities, How to report loss. File state income tax free Form SS-4, Identifying number. File state income tax free Form W-8BEN, Nonresident aliens. File state income tax free Form W-9, Certification. File state income tax free Fractional shares, Fractional shares. File state income tax free , Automatic investment service. File state income tax free Free tax services, Free help with your tax return. File state income tax free Frozen deposits, Interest income on frozen deposits. File state income tax free , Frozen deposits. File state income tax free Futures contracts Regulated, Regulated futures contract. File state income tax free Securities, Securities futures contract. File state income tax free , Securities futures contract to sell. File state income tax free , Securities Futures Contracts Futures, commodity, Commodity Futures, Commodity futures. File state income tax free Wash sales, Options and futures contracts. File state income tax free 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. File state income tax free (see also Capital gains and losses) Gifts, What's New, Income from property given to a child. File state income tax free , Property Received as a Gift, Property received as a gift. File state income tax free Gifts of shares, Shares received as gift. File state income tax free Government obligations, Government obligations. File state income tax free H Hedging transactions, Hedging exception. File state income tax free , Hedging Transactions, Hedging transaction. File state income tax free Help (see Tax help) Holding period Investment property, Holding Period Replacement stock, Holding period of replacement stock. File state income tax free Shares acquired by reinvestment, Reinvested distributions. File state income tax free Straddles, Holding Period and Loss Treatment Rules I Income from sources outside U. File state income tax free S. File state income tax free , Reminders Income tax treaties (Table 1-3), Qualified Dividends Indian tribal government, Indian tribal government. File state income tax free Individual retirement arrangements (IRAs) Interest income, Individual retirement arrangements (IRAs). File state income tax free Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments, Stripped inflation-indexed debt instruments. File state income tax free Inherited property Basis, Property Received as Inheritance Holding period, Inherited property. File state income tax free Transfer by inheritance, Transfer by inheritance. File state income tax free Insolvency of contractors, Insolvency of contractor. File state income tax free Installment sales, Installment sales. File state income tax free Insurance Borrowing on, Borrowing on insurance. File state income tax free Dividends, interest on, Interest on insurance dividends. File state income tax free , Dividends on insurance policies. File state income tax free Interest option on, Interest option on insurance. File state income tax free Life insurance companies, demutualization, Demutualization of Life Insurance Companies Life, paid to beneficiary, Insurance Prepaid premiums, Prepaid insurance premiums. File state income tax free Single-premium life, Single-premium life insurance, endowment, and annuity contracts. File state income tax free Trades, Insurance Policies and Annuities Veterans' dividends, interest on, Interest on VA dividends. File state income tax free , Dividends on veterans' insurance. File state income tax free Interest expenses Allocation of, Allocation of Interest Expense Investment interest, Investment Interest Limit on, Limit on interest deduction for market discount bonds. File state income tax free , Limit on Deduction When to deduct, When To Deduct Investment Interest Margin accounts, Interest on margin accounts. File state income tax free Paid in advance, Interest paid in advance. File state income tax free Straddles, Interest expense and carrying charges on straddles. File state income tax free Interest income, Interest Income Annuity contracts, Interest on annuity contract. File state income tax free Bonds traded flat, Bonds traded flat. File state income tax free Certificates of deposits, Certificates of deposit and other deferred interest accounts. File state income tax free Condemnation awards, Interest on condemnation award. File state income tax free Deferred interest accounts, Certificates of deposit and other deferred interest accounts. File state income tax free Dividends on deposit or share accounts, Dividends that are actually interest. File state income tax free Frozen deposits, Interest income on frozen deposits. File state income tax free , Frozen deposits. File state income tax free Gift for opening account, Gift for opening account. File state income tax free Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). File state income tax free Installment sale payments, Installment sale payments. File state income tax free Insurance dividends, Interest on insurance dividends. File state income tax free Money market funds, Money market funds. File state income tax free Nominee distributions, Nominees. File state income tax free Prepaid insurance premiums, Prepaid insurance premiums. File state income tax free Reporting, When To Report Interest Income, Penalty on early withdrawal of savings. File state income tax free Seller-financed mortgage, Form 1040A. File state income tax free , Interest on seller-financed mortgage. File state income tax free Tax refunds, Interest on tax refunds. File state income tax free Tax-exempt, Tax-Exempt Interest, Reporting tax-exempt interest. File state income tax free Taxable, Taxable Interest — General, Bonds traded flat. File state income tax free , Taxation of interest. File state income tax free , Taxable Interest U. File state income tax free S. File state income tax free savings bonds, person responsible for tax (Table 1-2), Table 1-2. File state income tax free Who Pays the Tax on U. File state income tax free S. File state income tax free Savings Bond Interest Underreported, Underreported interest and dividends. File state income tax free Unstated, Unstated interest. File state income tax free Usurious interest, Usurious interest. File state income tax free VA insurance dividends, Interest on VA dividends. File state income tax free Investment clubs, Investment Clubs, Filing requirement. File state income tax free Investment counsel and advice, Investment counsel and advice. File state income tax free Investment expenses, Investment Expenses Allocated, Allocated investment expenses. File state income tax free At-risk rules, At-risk rules. File state income tax free Deductible, Expenses of Producing Income Interest, Investment interest deducted. File state income tax free Limits on deductions, Limits on Deductions Nondeductible, Nondeductible Expenses Pass-through entities, Investment expenses from pass-through entities. File state income tax free Reporting requirements, How To Report Investment Expenses Investment income, Investment Income Children, Tax on unearned income of certain children. File state income tax free , Investment income of child reported on parent's return. File state income tax free General Information, General Information Net income, Net Investment Income Records to keep, General Information Reporting of (Table 1-1), Table 1-1. File state income tax free Where To Report Common Types of Investment Income Investment property, Investment property. File state income tax free Basis, Basis of Investment Property Definition, Investment property. File state income tax free Gain or loss treatment, Investment property. File state income tax free Gift, received as, Property Received as a Gift Holding period, Holding Period Liquidation, received in, Investment property received in liquidation. File state income tax free 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. File state income tax free Joint and separate returns, Joint return. File state income tax free , Joint and separate returns. File state income tax free 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. File state income tax free Reporting requirements, How to report. File state income tax free Liquidating distributions, Liquidating Distributions, Investment property received in liquidation. File state income tax free Listed options, Listed option. File state income tax free Load charges, Commissions and load charges. File state income tax free Loans Below-market, Below-Market Loans, Effective dates. File state income tax free Gift and demand, Gift and demand loans. File state income tax free Guarantees, Loan guarantees. File state income tax free Term, Term loans. File state income tax free 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. File state income tax free 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). File state income tax free Losses on sales or trades, Property received from a related party. File state income tax free (see also Capital gains and losses) Amount calculation, How To Figure Gain or Loss Carryback election, Loss carryback election. File state income tax free , Loss carryback election. File state income tax free Mutual fund or REIT stock held 6 months or less, Loss on mutual fund or REIT stock held 6 months or less. File state income tax free Passive activities, Passive activity losses. File state income tax free , Passive activity losses. File state income tax free , Passive activity losses and credits. File state income tax free , Losses from passive activities. File state income tax free 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. File state income tax free Marked-to-market rules, Marked-to-Market Rules, Mark-to-market election made. File state income tax free Market discount bonds, Market discount. 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File state income tax free Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs. File state income tax free publicly offered, Publicly-offered mutual funds. File state income tax free N Net Investment Income Tax, What's New, Net investment income tax (NIIT). File state income tax free New York Liberty bonds, New York Liberty bonds. File state income tax free NIIT, What's New, Net investment income tax (NIIT). File state income tax free Nominee distributions Dividends, Nominees. File state income tax free , Nominees. File state income tax free Interest income, Nominees. File state income tax free , Nominee distributions. File state income tax free Original issue discount, Nominee. File state income tax free Nonbusiness bad debts, Nonbusiness bad debt. 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File state income tax free Adjusted basis, Short sales. File state income tax free Expenses of, Short-sale expenses. File state income tax free Extraordinary dividends, Extraordinary dividends. File state income tax free Puts, Put option as short sale. File state income tax free Small business investment company stock, Short sale. File state income tax free Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. File state income tax free Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income. File state income tax free , Acquisition discount on short-term obligations. File state income tax free , Short-term government obligations. File state income tax free Interest deduction, limit on, Limit on interest deduction for short-term obligations. File state income tax free Sixty/forty (60/40) rule, 60/40 rule. 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File state income tax free 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. File state income tax free Registration requirement, Registration requirement. File state income tax free Tax-exempt interest, Tax-Exempt Interest Taxable interest, Taxable Interest Stock Basis, Basis adjustment. File state income tax free , Basis adjustment. File state income tax free , Basis. File state income tax free , Stocks and Bonds, Basis of replacement stock. File state income tax free Capital asset, Stocks, stock rights, and bonds. File state income tax free Constructive ownership, Constructive ownership of stock. File state income tax free Convertible, Convertible stocks and bonds. 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File state income tax free Reporting requirements, How To Report Stock, Stock for stock of the same corporation. File state income tax free Taxable, Property Received in Taxable Trades U. File state income tax free S. File state income tax free Treasury notes or bonds, U. File state income tax free S. File state income tax free Treasury Notes or Bonds Treasury bills, notes, and bonds (see U. File state income tax free S. File state income tax free Treasury bills, notes, and bonds) Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments Treasury inflation-protected securities (TIPS), Treasury inflation-protected securities (TIPS). File state income tax free , Inflation-Indexed Debt Instruments Treaties, income tax (Table 1-3), Qualified Dividends Trust income received by beneficiary, Beneficiary of an estate or trust. File state income tax free Trustee's commission for revocable trust, Trustee's commissions for revocable trust. File state income tax free U U. 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File state income tax free S. File state income tax free obligations. File state income tax free , U. File state income tax free S. File state income tax free Treasury Bills, Notes, and Bonds, U. File state income tax free S. File state income tax free Treasury Notes or Bonds, U. File state income tax free S. File state income tax free Treasury notes and bonds. File state income tax free Undistributed capital gains, Undistributed capital gains. File state income tax free Usurious interest, Usurious interest. File state income tax free V Veterans' insurance Dividends on, Dividends on veterans' insurance. File state income tax free W Warrants, Warrants. File state income tax free Wash sales, Wash Sales, Securities Futures Contracts Holding period, Wash sales. File state income tax free Loss deferral rules, straddles, Coordination of Loss Deferral Rules and Wash Sale Rules Withholding, backup, Backup withholding. 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Japan 2011 Earthquake/Tsunami – U.S. Government Information


In the United States

Environmental Monitoring

The EPA has its radiation air monitoring (RadNet) data, frequently asked questions, and other resources on http://www.epa.gov/japan2011/. Here you can:

Food Safety

The U.S. Food and Drug Administration (FDA) has deemed that based on current information, there is no risk to the U.S. food supply.

In response to the ongoing situation in Japan, the EPA has taken steps to increase the level of nationwide monitoring of milk, precipitation, drinking water, and other potential exposure routes.

  • EPA conducts radiological monitoring of milk under its RADNET program
  • The U.S. Food and Drug Administration has jurisdiction over the safety, labeling and identity of milk and milk products in interstate commerce.
  • States have jurisdiction over those facilities located within their territory.

Results from a screening sample taken March 25 from Spokane, WA detected 0.8 pCi/L of iodine-131, which is more than 5,000 times lower than the Derived Intervention Level set by the U.S. Food and Drug Administration.

  • These types of findings are to be expected in the coming days and are far below levels of public health concern, including for infants and children.
  • Iodine-131 has a very short half-life of approximately eight days, and the level detected in milk and milk products is therefore expected to drop relatively quickly.

Radiation is all around us in our daily lives, and these findings are a miniscule amount compared to what people experience every day. For example, people are exposed to low levels of radiation on round trip cross country flights, watching television, and even from construction materials.

  • The U.S. Food and Drug Administration has jurisdiction over 80 percent of the food supply, including seafood, dairy, and produce. The U.S. Department of Agriculture regulates meat, poultry, and processed egg products, while FDA regulates all other food products.
  • The U.S. Department of Agriculture has stated that Japan has not exported any beef products to the United States for nearly a year.
  • The U.S. Department of Agriculture has stated that Japan is not currently eligible to export any poultry or processed egg products to the U.S.
  • The U.S. Food and Drug Administration and Customs and Border Protection carefully screen all food products for unsafe substances, including radiological material at Ports of Entry.
  • Learn more about keeping food safe during an emergency.

Potassium Iodide (KI)

The Centers for Disease Control (CDC) does not recommend that people in the United States take potassium iodide supplements (also called KI) in response to the damaged nuclear reactors in Japan.

  • Only take KI on the advice of emergency management officials, public health officials, or your doctor.
  • There are health risks associated with taking KI.

Food, Mail, Ships, and Cargo from Japan

The U.S. Customs and Border Protection (CBP) is monitoring developments in Japan carefully and uses several types of radiation detection equipment in air and sea ports, mail facilities, and elsewhere to ensure safety.

  • CBP and the U.S. Food and Drug Administration carefully screen all food products for unsafe substances, including radiological material, at Ports of Entry.
  • All inbound travelers, baggage, and cargo are screened for radiological materials.
  • CBP employs radiation monitors at international mail facilities.

American Citizens in Japan

American Embassy in Japan

All U.S. citizens in Japan should continue to carefully monitor the situation and follow the guidance of the U.S. and Japanese governments.

Authorized Departures

The U.S. government has authorized the voluntary departure from Japan of eligible family members of U.S. government personnel assigned to the U.S. Embassy in Tokyo, the U.S. Consulate in Nagoya, the Foreign Service Institute Field School in Yokohama, and U.S. Forces Japan.

Evacuations

Travel to and from Japan

Disaster Preparedness

The tragic events in Japan remind us that disasters can strike at any time. The best way to make sure your family is taken care of when disaster strikes is to be prepared.

Additional Information

  • Earthquake in Japan – See facts from the U.S. Geological Survey about the 9.0 earthquake.
  • Earthquake Preparedness and Response – The U.S. Centers for Disease Control and Prevention provides helpful tips on how to prepare for an earthquake and what to do during a quake.
  • Earthquakes, Flooding, and Radiation – The National Institutes of Health provides information and resources about natural disasters and their effects.
  • Tsunami Health Effects – The U.S. Centers for Disease Control and Prevention describes the immediate, secondary, and long-term health effects of a tsunami.
  • Tsunami Preparedness – The Federal Emergency Management Agency explains what a tsunami is and provides guidance on what to do during a tsunami watch or warning.
  • Radiation – Read about the assistance and expertise that the U.S. Department of Energy is providing to Japanese response and recovery efforts.

The File State Income Tax Free

File state income tax free Index A Accountable plan, Accountable plans. File state income tax free Additional Medicare Tax, What's New, Introduction, Additional Medicare Tax. File state income tax free Administrators, Teachers or administrators. File state income tax free American Samoa, Residents of Puerto Rico, the U. File state income tax free S. File state income tax free Virgin Islands, Guam, the CNMI, and American Samoa. File state income tax free , Specified U. File state income tax free S. File state income tax free possessions. File state income tax free Assistance (see Tax help) C Cantors, Cantors. File state income tax free Christian Science Practitioners, Table 1. File state income tax free Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Practitioners. File state income tax free , Christian Science Practitioners and Readers, Members of the Clergy Readers, Table 1. File state income tax free Are Your Ministerial Earnings* Covered Under FICA or SECA?, Christian Science Practitioners and Readers, Readers. File state income tax free , Christian Science Practitioners and Readers Common-law employee, Common-law employee. File state income tax free Commonwealth of the Northern Mariana Islands (CNMI), Residents of Puerto Rico, the U. File state income tax free S. File state income tax free Virgin Islands, Guam, the CNMI, and American Samoa. File state income tax free , Specified U. File state income tax free S. File state income tax free possessions. File state income tax free Comprehensive example, Comprehensive Example, Attachment 2—John E. File state income tax free White011-00-2222 Worksheet 4. File state income tax free Figuring Net Self-Employment Income for Schedule SE (Form 1040) Credit Earned income, Earned Income Credit Retirement savings contributions, Retirement savings contributions credit. File state income tax free D Deduction for self-employment tax, Deduction for SE Tax E Earned income credit, Earned Income Credit Effective date Exemption from FICA taxes, Effective date. File state income tax free Exemption from self-employment (SE) tax, Effective date of exemption. File state income tax free , Effective date of exemption. File state income tax free Employment status, Employment status for other tax purposes. File state income tax free Estimated tax, Income Tax Withholding and Estimated Tax Exclusion, foreign earned income, Foreign Earned Income Exemption Form 4029, Table 2. File state income tax free The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029 Form 4361, Table 2. File state income tax free The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361 From FICA taxes, Exemption From FICA Taxes From self-employment (SE) tax, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. File state income tax free F Federal Insurance Contributions Act (see FICA) FICA Earnings covered, Table 1. File state income tax free Are Your Ministerial Earnings* Covered Under FICA or SECA? Effective date of exemption, Effective date. File state income tax free Election to exclude church employees, Election by Church To Exclude Its Employees From FICA Coverage Filing requirements for most taxpayers, Filing Your Return Foreign earned income, Foreign Earned Income Form 1040, Excess rental allowance. File state income tax free , Health Insurance Costs of Self-Employed Ministers, Deduction for SE Tax, Exemption from SE tax. File state income tax free , Form 1040, , 1040-ES, Income Tax Withholding and Estimated Tax 1040X, Refunds of SE tax. File state income tax free , Refunds of SE tax paid. File state income tax free 2106-EZ, 4029, Table 2. File state income tax free The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4029, Exemption from SE tax. File state income tax free 4361, Table 2. File state income tax free The Self-Employment Tax Exemption Application and Approval Process, Requesting Exemption—Form 4361, Exemption from SE tax. File state income tax free 8959, What's New, Introduction, Additional Medicare Tax. File state income tax free 941, Forms 941, 943, and 944. File state income tax free 943, Forms 941, 943, and 944. File state income tax free 944, Forms 941, 943, and 944. File state income tax free Schedule A (Form 1040), Schedule C-EZ (Form 1040), Schedule SE (Form 1040), SS-8, Form SS-8. File state income tax free Free tax services, Free help with your tax return. File state income tax free G Gross income Amounts included in, Amounts included in gross income. File state income tax free Amounts not included in, Amounts not included in gross income. File state income tax free Guam, Residents of Puerto Rico, the U. File state income tax free S. File state income tax free Virgin Islands, Guam, the CNMI, and American Samoa. File state income tax free , Specified U. File state income tax free S. File state income tax free possessions. File state income tax free H Health insurance costs, deductibility, Health Insurance Costs of Self-Employed Ministers Help (see Tax help) Home ownership, exclusion of allowance, Home ownership. File state income tax free , Cantors. File state income tax free House or parsonage, fair rental value, Fair rental value of parsonage. File state income tax free I Income tax Estimated tax, Income Tax Withholding and Estimated Tax Income and expenses, Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Withholding, Income Tax Withholding and Estimated Tax Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). File state income tax free K Keogh (H. File state income tax free R. File state income tax free 10) plans, Retirement plans for the self-employed. File state income tax free L Lay employees (see Religious workers) Living abroad, Overseas duty. File state income tax free , Foreign Earned Income M Members of recognized religious sects, Table 1. File state income tax free Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Members of religious orders, Table 1. File state income tax free Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. File state income tax free , Earnings—Members of Religious Orders Ministerial services, exemption for Christian Science practitioners and readers, Christian Science Practitioners and Readers Members of religious orders, Members of Religious Orders Ministers, Ministers Ministers, Table 1. File state income tax free Are Your Ministerial Earnings* Covered Under FICA or SECA?, Ministers, Ministers defined. File state income tax free , Form SS-8. File state income tax free , Ministers, Members of the Clergy, Refunds of SE tax. File state income tax free , Income Tax: Income and Expenses, Income Tax Withholding and Estimated Tax Retired, Retired ministers. File state income tax free Missionary team, married couple, Married Couple Missionary Team N Nonaccountable plan, Nonaccountable plan. File state income tax free Nonfarm optional method, Nonfarm Optional Method Nonresident aliens, U. File state income tax free S. File state income tax free Citizens and Resident and Nonresident Aliens O Offerings and fees, Amounts included in gross income. File state income tax free , Offerings and Fees Overseas duty, Overseas duty. File state income tax free , Foreign Earned Income P Parsonage allowance, Amounts included in gross income. File state income tax free , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Cantors. File state income tax free Publications (see Tax help) Puerto Rico, Residents of Puerto Rico, the U. File state income tax free S. File state income tax free Virgin Islands, Guam, the CNMI, and American Samoa. File state income tax free , Specified U. File state income tax free S. File state income tax free possessions. File state income tax free Q Qualified retirement plan, Retirement plans for the self-employed. File state income tax free R Refunds, self-employment tax, Refunds of SE tax. File state income tax free , Refunds of SE tax paid. File state income tax free Reimbursements, Employee reimbursement arrangements. File state income tax free Religious orders, members of, Table 1. File state income tax free Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Religious Orders, Members of Religious Orders, Members of the Clergy, Refunds of SE tax. File state income tax free , Earnings—Members of Religious Orders Religious workers, Table 1. File state income tax free Are Your Ministerial Earnings* Covered Under FICA or SECA?, Coverage of Religious Workers (Church Employees) Rental allowance, Amounts included in gross income. File state income tax free , Exclusion of Rental Allowance and Fair Rental Value of a Parsonage, Rental allowances. File state income tax free , Cantors. File state income tax free Resident aliens, U. File state income tax free S. File state income tax free Citizens and Resident and Nonresident Aliens Retired ministers, Retired ministers. File state income tax free Retirement savings arrangements, Retirement Savings Arrangements Retirement savings contributions credit, Retirement savings contributions credit. File state income tax free Royalty income from books, Books or articles. File state income tax free S SECA, Table 1. File state income tax free Are Your Ministerial Earnings* Covered Under FICA or SECA?, Social Security Coverage Sects, members of recognized religious, Table 1. File state income tax free Are Your Ministerial Earnings* Covered Under FICA or SECA?, Members of Recognized Religious Sects Self-Employment Contributions Act (see SECA) Self-employment tax Deduction, Deduction for SE Tax Exemption, Exemption From Self-Employment (SE) Tax, Refunds of SE tax paid. File state income tax free , Exemption from SE tax. File state income tax free Maximum earnings, Earnings Subject to SE Tax Nonfarm optional method, Nonfarm Optional Method Refunds of, Refunds of SE tax. File state income tax free , Refunds of SE tax paid. File state income tax free Regular method, Regular Method Self-employment, net earnings from, Self-Employment Tax: Figuring Net Earnings, More information. File state income tax free SIMPLE plan, Retirement plans for the self-employed. File state income tax free Simplified employee pension (SEP) plan, Retirement plans for the self-employed. File state income tax free Social security coverage, Social Security Coverage T Tax help, How To Get Tax Help Tax-free income, deductibility of expenses, Expenses Allocable to Tax-Free Income Tax-sheltered annuity plans, Tax-sheltered annuity plans. File state income tax free Teachers, Teachers or administrators. File state income tax free Theological students, Theological students. File state income tax free Traveling evangelists, Traveling evangelists. File state income tax free U U. File state income tax free S. File state income tax free citizens, U. File state income tax free S. File state income tax free Citizens and Resident and Nonresident Aliens U. File state income tax free S. File state income tax free Virgin Islands, Residents of Puerto Rico, the U. File state income tax free S. File state income tax free Virgin Islands, Guam, the CNMI, and American Samoa. File state income tax free , Specified U. File state income tax free S. File state income tax free possessions. File state income tax free V Vow of poverty, Table 1. File state income tax free Are Your Ministerial Earnings* Covered Under FICA or SECA?, Vow of poverty. File state income tax free , Services performed outside the order. File state income tax free , Effect of employee status. 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