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The File State Return Free

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