File your Taxes for Free!
  • Get your maximum refund*
  • 100% accurate calculations guaranteed*

TurboTax Federal Free Edition - File Taxes Online

Don't let filing your taxes get you down! We'll help make it as easy as possible. With e-file and direct deposit, there's no faster way to get your refund!

Approved TurboTax Affiliate Site. TurboTax and TurboTax Online, among others, are registered trademarks and/or service marks of Intuit Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.


© 2012 - 2018 All rights reserved.

This is an Approved TurboTax Affiliate site. TurboTax and TurboTax Online, among other are registered trademarks and/or service marks of Intuit, Inc. in the United States and other countries. Other parties' trademarks or service marks are the property of the respective owners.
When discussing "Free e-file", note that state e-file is an additional fee. E-file fees do not apply to New York state returns. Prices are subject to change without notice. E-file and get your refund faster
*If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
*Maximum Refund Guarantee - or Your Money Back: If you get a larger refund or smaller tax due from another tax preparation method, we'll refund the applicable TurboTax federal and/or state purchase price paid. TurboTax Federal Free Edition customers are entitled to payment of $14.99 and a refund of your state purchase price paid. Claims must be submitted within sixty (60) days of your TurboTax filing date and no later than 6/15/14. E-file, Audit Defense, Professional Review, Refund Transfer and technical support fees are excluded. This guarantee cannot be combined with the TurboTax Satisfaction (Easy) Guarantee. *We're so confident your return will be done right, we guarantee it. Accurate calculations guaranteed. If you pay an IRS or state penalty or interest because of a TurboTax calculations error, we'll pay you the penalty and interest.
https://turbotax.intuit.com/corp/guarantees.jsp

File Tax Return

Filing 2006 Taxes Late Free1040ez Tax Form 2013Free Federal And State Tax FilingFree Tax For 2012Help Filling Out 1040x Form2010 1040ezDo State Taxes Online FreeFile My State Taxes Online Free1040x H&r Block1040x Amended Form1040ez 2012 Tax FormFree 2011 Tax FormsIrs 1040ez 2013Taxes For Unemployed2010 Tax Forms InstructionsNeed To Do 2011 TaxesFree Efile Tax Return 2013Tax Exemptions For Disabled VeteransWhere To File Federal Tax Return 2011Amend Tax Return 2010How To File Amended Tax Return For 2011Free State Turbo Tax 2012Https Taxes Hrblock ComHow To File An Extension For 2012 Taxes1040ezTaxact 2012 ReturnSelf Employed Taxes2010 Form 1040ez Instructions1040x SoftwareH And R Free Tax1040a Tax FormH&r Block 2010 Tax SoftwareState Tax Return Form1040 Form 20112010 New Car Tax CreditFree State Tax Preparation OnlineH&r Block CouponsTax Software 20111040 Ez 2011 FormNeed To File 2010 Taxes Online

File Tax Return

File tax return 3. File tax return   Investment Expenses Table of Contents Topics - This chapter discusses: Useful Items - You may want to see: Limits on DeductionsPassive activity. File tax return Other income (nonpassive income). File tax return Expenses. File tax return Additional information. File tax return Interest ExpensesInvestment Interest Limit on Deduction Bond Premium AmortizationSpecial rules to determine amounts payable on a bond. File tax return Basis. File tax return How To Figure Amortization Choosing To Amortize How To Report Amortization Expenses of Producing IncomeFees to buy or sell. File tax return Including mutual fund or REMIC expenses in income. File tax return Nondeductible ExpensesUsed as collateral. File tax return Short-sale expenses. File tax return Expenses for both tax-exempt and taxable income. File tax return State income taxes. File tax return Nondeductible amount. File tax return Basis adjustment. File tax return How To Report Investment Expenses When To Report Investment Expenses Topics - This chapter discusses: Limits on Deductions , Interest Expenses , Bond Premium Amortization , Expenses of Producing Income , Nondeductible Expenses , How To Report Investment Expenses , and When To Report Investment Expenses . File tax return Useful Items - You may want to see: Publication 535 Business Expenses 925 Passive Activity and At-Risk Rules 929 Tax Rules for Children and Dependents Form (and Instructions) Schedule A (Form 1040) Itemized Deductions 4952 Investment Interest Expense Deduction See chapter 5, How To Get Tax Help , for information about getting these publications and forms. File tax return Limits on Deductions Your deductions for investment expenses may be limited by: The at-risk rules, The passive activity loss limits, The limit on investment interest, or The 2% limit on certain miscellaneous itemized deductions. File tax return The at-risk rules and passive activity rules are explained briefly in this section. File tax return The limit on investment interest is explained later in this chapter under Interest Expenses . File tax return The 2% limit is explained later in this chapter under Expenses of Producing Income . File tax return At-risk rules. File tax return   Special at-risk rules apply to most income-producing activities. File tax return These rules limit the amount of loss you can deduct to the amount you risk losing in the activity. File tax return Generally, this is the cash and the adjusted basis of property you contribute to the activity. File tax return It also includes money you borrow for use in the activity if you are personally liable for repayment or if you use property not used in the activity as security for the loan. File tax return For more information, see Publication 925. File tax return Passive activity losses and credits. File tax return   The amount of losses and tax credits you can claim from passive activities is limited. File tax return Generally, you are allowed to deduct passive activity losses only up to the amount of your passive activity income. File tax return Also, you can use credits from passive activities only against tax on the income from passive activities. File tax return There are exceptions for certain activities, such as rental real estate activities. File tax return Passive activity. File tax return   A passive activity generally is any activity involving the conduct of any trade or business in which you do not materially participate and any rental activity. File tax return However, if you are involved in renting real estate, the activity is not a passive activity if both of the following are true. File tax return More than one-half of the personal services you perform during the year in all trades or businesses are performed in real property trades or businesses in which you materially participate. File tax return You perform more than 750 hours of services during the year in real property trades or businesses in which you materially participate. File tax return  The term “trade or business” generally means any activity that involves the conduct of a trade or business, is conducted in anticipation of starting a trade or business, or involves certain research or experimental expenditures. File tax return However, it does not include rental activities or certain activities treated as incidental to holding property for investment. File tax return   You are considered to materially participate in an activity if you are involved on a regular, continuous, and substantial basis in the operations of the activity. File tax return Other income (nonpassive income). File tax return    Generally, you can use losses from passive activities only to offset income from passive activities. File tax return You cannot use passive activity losses to offset your other income, such as your wages or your portfolio income. File tax return Portfolio income includes gross income from interest, dividends, annuities, or royalties that is not derived in the ordinary course of a trade or business. File tax return It also includes gains or losses (not derived in the ordinary course of a trade or business) from the sale or trade of property (other than an interest in a passive activity) producing portfolio income or held for investment. File tax return This includes capital gain distributions from mutual funds (and other regulated investment companies) and real estate investment trusts. File tax return   You cannot use passive activity losses to offset Alaska Permanent Fund dividends. File tax return Expenses. File tax return   Do not include in the computation of your passive activity income or loss: Expenses (other than interest) that are clearly and directly allocable to your portfolio income, or Interest expense properly allocable to portfolio income. File tax return However, this interest and other expenses may be subject to other limits. File tax return These limits are explained in the rest of this chapter. File tax return Additional information. File tax return   For more information about determining and reporting income and losses from passive activities, see Publication 925. File tax return Interest Expenses This section discusses interest expenses you may be able to deduct as an investor. File tax return For information on business interest, see chapter 4 of Publication 535. File tax return You cannot deduct personal interest expenses other than qualified home mortgage interest, as explained in Publication 936, Home Mortgage Interest Deduction, and interest on certain student loans, as explained in Publication 970. File tax return Investment Interest If you borrow money to buy property you hold for investment, the interest you pay is investment interest. File tax return You can deduct investment interest subject to the limit discussed later. File tax return However, you cannot deduct interest you incurred to produce tax-exempt income. File tax return See Tax-exempt income under Nondeductible Expenses, later. File tax return You also cannot deduct interest expenses on straddles discussed under Interest expense and carrying charges on straddles , later. File tax return Investment interest does not include any qualified home mortgage interest or any interest taken into account in computing income or loss from a passive activity. File tax return Investment property. File tax return   Property held for investment includes property that produces interest, dividends, annuities, or royalties not derived in the ordinary course of a trade or business. File tax return It also includes property that produces gain or loss (not derived in the ordinary course of a trade or business) from the sale or trade of property producing these types of income or held for investment (other than an interest in a passive activity). File tax return Investment property also includes an interest in a trade or business activity in which you did not materially participate (other than a passive activity). File tax return Partners, shareholders, and beneficiaries. File tax return   To determine your investment interest, combine your share of investment interest from a partnership, S corporation, estate, or trust with your other investment interest. File tax return Allocation of Interest Expense If you borrow money for business or personal purposes as well as for investment, you must allocate the debt among those purposes. File tax return Only the interest expense on the part of the debt used for investment purposes is treated as investment interest. File tax return The allocation is not affected by the use of property that secures the debt. File tax return Example 1. File tax return You borrow $10,000 and use $8,000 to buy stock. File tax return You use the other $2,000 to buy items for your home. File tax return Since 80% of the debt is used for, and allocated to, investment purposes, 80% of the interest on that debt is investment interest. File tax return The other 20% is nondeductible personal interest. File tax return Debt proceeds received in cash. File tax return   If you receive debt proceeds in cash, the proceeds are generally not treated as investment property. File tax return Debt proceeds deposited in account. File tax return   If you deposit debt proceeds in an account, that deposit is treated as investment property, regardless of whether the account bears interest. File tax return But, if you withdraw the funds and use them for another purpose, you must reallocate the debt to determine the amount considered to be for investment purposes. File tax return Example 2. File tax return Assume in Example 1 that you borrowed the money on March 1 and immediately bought the stock for $8,000. File tax return You did not buy the household items until June 1. File tax return You had deposited the $2,000 in the bank. File tax return You had no other transactions on the bank account until June. File tax return You did not sell the stock, and you made no principal payments on the debt. File tax return You paid interest from another account. File tax return The $8,000 is treated as being used for an investment purpose. File tax return The $2,000 is treated as being used for an investment purpose for the 3-month period. File tax return Your total interest expense for 3 months on this debt is investment interest. File tax return In June, when you spend the $2,000 for household items, you must begin to allocate 80% of the debt and the interest expense to investment purposes and 20% to personal purposes. File tax return Amounts paid within 30 days. File tax return   If you receive loan proceeds in cash or if the loan proceeds are deposited in an account, you can treat any payment (up to the amount of the proceeds) made from any account you own, or from cash, as made from those proceeds. File tax return This applies to any payment made within 30 days before or after the proceeds are received in cash or deposited in your account. File tax return   If you received the loan proceeds in cash, you can treat the payment as made on the date you received the cash instead of the date you actually made the payment. File tax return Payments on debt may require new allocation. File tax return   As you repay a debt used for more than one purpose, you must reallocate the balance. File tax return You must first reduce the amount allocated to personal purposes by the repayment. File tax return You then reallocate the rest of the debt to find what part is for investment purposes. File tax return Example 3. File tax return If, in Example 2 , you repay $500 on November 1, the entire repayment is applied against the amount allocated to personal purposes. File tax return The debt balance is now allocated as $8,000 for investment purposes and $1,500 for personal purposes. File tax return Until the next reallocation is necessary, 84% ($8,000 ÷ $9,500) of the debt and the interest expense is allocated to investment. File tax return Pass-through entities. File tax return   If you use borrowed funds to buy an interest in a partnership or S corporation, then the interest on those funds must be allocated based on the assets of the entity. File tax return If you contribute to the capital of the entity, you can make the allocation using any reasonable method. File tax return Additional allocation rules. File tax return   For more information about allocating interest expense, see chapter 4 of Publication 535. File tax return When To Deduct Investment Interest If you use the cash method of accounting, you must pay the interest before you can deduct it. File tax return If you use an accrual method of accounting, you can deduct interest over the period it accrues, regardless of when you pay it. File tax return For an exception, see Unpaid expenses owed to related party under When To Report Investment Expenses, later in this chapter. File tax return Example. File tax return You borrowed $1,000 on August 26, 2013, payable in 90 days at 12% interest. File tax return On November 26, 2013, you paid this with a new note for $1,030, due on February 26, 2014. File tax return If you use the cash method of accounting, you cannot deduct any part of the $30 interest on your return for 2013 because you did not actually pay it. File tax return If you use an accrual method, you may be able to deduct a portion of the interest on the loans through December 31, 2013, on your return for 2013. File tax return Interest paid in advance. File tax return   Generally, if you pay interest in advance for a period that goes beyond the end of the tax year, you must spread the interest over the tax years to which it belongs under the OID rules discussed in chapter 1. File tax return You can deduct in each year only the interest for that year. File tax return Interest on margin accounts. File tax return   If you are a cash method taxpayer, you can deduct interest on margin accounts to buy taxable securities as investment interest in the year you paid it. File tax return You are considered to have paid interest on these accounts only when you actually pay the broker or when payment becomes available to the broker through your account. File tax return Payment may become available to the broker through your account when the broker collects dividends or interest for your account, or sells securities held for you or received from you. File tax return   You cannot deduct any interest on money borrowed for personal reasons. File tax return Limit on interest deduction for market discount bonds. File tax return   The amount you can deduct for interest expense you paid or accrued during the year to buy or carry a market discount bond may be limited. File tax return This limit does not apply if you accrue the market discount and include it in your income currently. File tax return   Under this limit, the interest is deductible only to the extent it is more than: The total interest and OID includible in gross income for the bond for the year, plus The market discount for the number of days you held the bond during the year. File tax return Figure the amount in (2) above using the rules for figuring accrued market discount in chapter 1 under Market Discount Bonds . File tax return Interest not deducted due to limit. File tax return   In the year you dispose of the bond, you can deduct any interest expense you were not allowed to deduct in earlier years because of the limit. File tax return Choosing to deduct disallowed interest expense before the year of disposition. File tax return   You can choose to deduct disallowed interest expense in any year before the year you dispose of the bond, up to your net interest income from the bond during the year. File tax return The rest of the disallowed interest expense remains deductible in the year you dispose of the bond. File tax return Net interest income. File tax return   This is the interest income (including OID) from the bond that you include in income for the year, minus the interest expense paid or accrued during the year to purchase or carry the bond. File tax return Limit on interest deduction for short-term obligations. File tax return   If the current income inclusion rules discussed in chapter 1 under Discount on Short-Term Obligations do not apply to you, the amount you can deduct for interest expense you paid or accrued during the year to buy or carry a short-term obligation is limited. File tax return   The interest is deductible only to the extent it is more than: The amount of acquisition discount or OID on the obligation for the tax year, plus The amount of any interest payable on the obligation for the year that is not included in income because of your accounting method (other than interest taken into account in determining the amount of acquisition discount or OID). File tax return The method of determining acquisition discount and OID for short-term obligations is discussed in chapter 1 under Discount on Short-Term Obligations . File tax return Interest not deducted due to limit. File tax return   In the year you dispose of the obligation, or, if you choose, in another year in which you have net interest income from the obligation, you can deduct any interest expense you were not allowed to deduct for an earlier year because of the limit. File tax return Follow the same rules provided in the earlier discussion under Limit on interest deduction for market discount bonds , earlier. File tax return Limit on Deduction Generally, your deduction for investment interest expense is limited to your net investment income. File tax return You can carry over the amount of investment interest you could not deduct because of this limit to the next tax year. File tax return The interest carried over is treated as investment interest paid or accrued in that next year. File tax return You can carry over disallowed investment interest to the next tax year even if it is more than your taxable income in the year the interest was paid or accrued. File tax return Net Investment Income Determine the amount of your net investment income by subtracting your investment expenses (other than interest expense) from your investment income. File tax return Investment income. File tax return   This generally includes your gross income from property held for investment (such as interest, dividends, annuities, and royalties). File tax return Investment income does not include Alaska Permanent Fund dividends. File tax return It also does not include qualified dividends or net capital gain unless you choose to include them. File tax return Choosing to include qualified dividends. File tax return   Investment income generally does not include qualified dividends, discussed in chapter 1. File tax return However, you can choose to include all or part of your qualified dividends in investment income. File tax return   You make this choice by completing Form 4952, line 4g, according to its instructions. File tax return   If you choose to include any of your qualified dividends in investment income, you must reduce your qualified dividends that are eligible for the lower capital gains tax rates by the same amount. File tax return Choosing to include net capital gain. File tax return    Investment income generally does not include net capital gain from disposing of investment property (including capital gain distributions from mutual funds). File tax return However, you can choose to include all or part of your net capital gain in investment income. File tax return   You make this choice by completing Form 4952, line 4g, according to its instructions. File tax return   If you choose to include any of your net capital gain in investment income, you must reduce your net capital gain that is eligible for the lower capital gains tax rates by the same amount. File tax return   For more information about the capital gains rates, see Capital Gain Tax Rates in chapter 4. File tax return    Before making either choice, consider the overall effect on your tax liability. File tax return Compare your tax if you make one or both of these choices with your tax if you do not. File tax return Investment income of child reported on parent's return. File tax return   Investment income includes the part of your child's interest and dividend income you choose to report on your return. File tax return If the child does not have qualified dividends, Alaska Permanent Fund dividends, or capital gain distributions, this is the amount on line 6 of Form 8814. File tax return Include it on line 4a of Form 4952. File tax return Example. File tax return Your 8-year-old son has interest income of $2,200, which you choose to report on your own return. File tax return You enter $2,200 on Form 8814, lines 1a and 4, and $200 on lines 6 and 12 and complete Part II. File tax return Also enter $200 on Form 1040, line 21. File tax return Your investment income includes this $200. File tax return Child's qualified dividends. File tax return   If part of the amount you report is your child's qualified dividends, that part (which is reported on Form 1040, line 9b) generally does not count as investment income. File tax return However, you can choose to include all or part of it in investment income, as explained under Choosing to include qualified dividends , earlier. File tax return   Your investment income also includes the amount on Form 8814, line 12 (or, if applicable, the reduced amount figured next under Child's Alaska Permanent Fund dividends). File tax return Child's Alaska Permanent Fund dividends. File tax return   If part of the amount you report is your child's Alaska Permanent Fund dividends, that part does not count as investment income. File tax return To figure the amount of your child's income that you can consider your investment income, start with the amount on Form 8814, line 6. File tax return Multiply that amount by a percentage that is equal to the Alaska Permanent Fund dividends divided by the total amount on Form 8814, line 4. File tax return Subtract the result from the amount on Form 8814, line 12. File tax return Example. File tax return Your 10-year-old child has taxable interest income of $4,000 and Alaska Permanent Fund dividends of $2,000. File tax return You choose to report this on your return. File tax return You enter $4,000 on Form 8814, line 1a, $2,000 on line 2a, and $6,000 on line 4. File tax return You then enter $4,000 on Form 8814, lines 6 and 12, and Form 1040, line 21. File tax return You figure the amount of your child's income that you can consider your investment income as follows: $4,000 − ($4,000 × ($2,000 ÷ $6,000)) = $2,667 You include the result, $2,667, on Form 4952, line 4a. File tax return Child's capital gain distributions. File tax return   If part of the amount you report is your child's capital gain distributions, that part (which is reported on Schedule D (Form 1040), line 13, or Form 1040, line 13) generally does not count as investment income. File tax return However, you can choose to include all or part of it in investment income, as explained in Choosing to include net capital gain , earlier. File tax return   Your investment income also includes the amount on Form 8814, line 12 (or, if applicable, the reduced amount figured under Child's Alaska Permanent Fund dividends , earlier). File tax return Investment expenses. File tax return   Investment expenses are your allowed deductions (other than interest expense) directly connected with the production of investment income. File tax return Investment expenses that are included as a miscellaneous itemized deduction on Schedule A (Form 1040) are allowable deductions after applying the 2% limit that applies to miscellaneous itemized deductions. File tax return Use the smaller of: The investment expenses included on Schedule A (Form 1040), line 23, or The amount on Schedule A (Form 1040), line 27. File tax return See Expenses of Producing Income , later, for a discussion of the 2% limit. File tax return Losses from passive activities. File tax return   Income or expenses that you used in computing income or loss from a passive activity are not included in determining your investment income or investment expenses (including investment interest expense). File tax return See Publication 925 for information about passive activities. File tax return Example. File tax return Ted is a partner in a partnership that operates a business. File tax return However, he does not materially participate in the partnership's business. File tax return Ted's interest in the partnership is considered a passive activity. File tax return Ted's investment income from interest and dividends (other than qualified dividends) is $10,000. File tax return His investment expenses (other than interest) are $3,200 after taking into account the 2% limit on miscellaneous itemized deductions. File tax return His investment interest expense is $8,000. File tax return Ted also has income from the partnership of $2,000. File tax return Ted figures his net investment income and the limit on his investment interest expense deduction in the following way: Total investment income $10,000 Minus: Investment expenses (other than interest) 3,200 Net investment income $6,800 Deductible investment interest expense for the year $6,800 The $2,000 of income from the passive activity is not used in determining Ted's net investment income. File tax return His investment interest deduction for the year is limited to $6,800, the amount of his net investment income. File tax return Form 4952 Use Form 4952 to figure your deduction for investment interest. File tax return See Form 4952 for more information. File tax return Exception to use of Form 4952. File tax return   You do not have to complete Form 4952 or attach it to your return if you meet all of the following tests. File tax return Your investment interest expense is not more than your investment income from interest and ordinary dividends minus any qualified dividends. File tax return You do not have any other deductible investment expenses. File tax return You have no carryover of investment interest expense from 2012. File tax return   If you meet all of these tests, you can deduct all of your investment interest. File tax return    Bond Premium Amortization If you pay a premium to buy a bond, the premium is part of your basis in the bond. File tax return If the bond yields taxable interest, you can choose to amortize the premium. File tax return This generally means that each year, over the life of the bond, you use a part of the premium to reduce the amount of interest includible in your income. File tax return If you make this choice, you must reduce your basis in the bond by the amortization for the year. File tax return If the bond yields tax-exempt interest, you must amortize the premium. File tax return This amortized amount is not deductible in determining taxable income. File tax return However, each year you must reduce your basis in the bond (and tax-exempt interest otherwise reportable on Form 1040, line 8b) by the amortization for the year. File tax return Bond premium. File tax return   Bond premium is the amount by which your basis in the bond right after you get it is more than the total of all amounts payable on the bond after you get it (other than payments of qualified stated interest). File tax return For example, a bond with a maturity value of $1,000 generally would have a $50 premium if you buy it for $1,050. File tax return Special rules to determine amounts payable on a bond. File tax return   For special rules that apply to determine the amounts payable on a variable rate bond, an inflation-indexed debt instrument, a bond that provides for certain alternative payment schedules (for example, a bond callable prior to the stated maturity date of the bond), or a bond that provides for remote or incidental contingencies, see Regulations section 1. File tax return 171-3. File tax return Basis. File tax return   In general, your basis for figuring bond premium amortization is the same as your basis for figuring any loss on the sale of the bond. File tax return However, you may need to use a different basis for: Convertible bonds, Bonds you got in a trade, and Bonds whose basis has to be determined using the basis of the person who transferred the bond to you. File tax return See Regulations section 1. File tax return 171-1(e). File tax return Dealers. File tax return   A dealer in taxable bonds (or anyone who holds them mainly for sale to customers in the ordinary course of a trade or business or who would properly include bonds in inventory at the close of the tax year) cannot claim a deduction for amortizable bond premium. File tax return   See section 75 of the Internal Revenue Code for the treatment of bond premium by a dealer in tax-exempt bonds. File tax return How To Figure Amortization For bonds issued after September 27, 1985, you must amortize bond premium using a constant yield method on the basis of the bond's yield to maturity, determined by using the bond's basis and compounding at the close of each accrual period. File tax return Constant yield method. File tax return   Figure the bond premium amortization for each accrual period as follows. File tax return Step 1: Determine your yield. File tax return   Your yield is the discount rate that, when used in figuring the present value of all remaining payments to be made on the bond (including payments of qualified stated interest), produces an amount equal to your basis in the bond. File tax return Figure the yield as of the date you got the bond. File tax return It must be constant over the term of the bond and must be figured to at least two decimal places when expressed as a percentage. File tax return   If you do not know the yield, consult your broker or tax advisor. File tax return Databases available to them are likely to show the yield at the date of purchase. File tax return Step 2: Determine the accrual periods. File tax return   You can choose the accrual periods to use. File tax return They may be of any length and may vary in length over the term of the bond, but each accrual period can be no longer than 1 year and each scheduled payment of principal or interest must occur either on the first or the final day of an accrual period. File tax return The computation is simplest if accrual periods are the same as the intervals between interest payment dates. File tax return Step 3: Determine the bond premium for the accrual period. File tax return   To do this, multiply your adjusted acquisition price at the beginning of the accrual period by your yield. File tax return Then subtract the result from the qualified stated interest for the period. File tax return   Your adjusted acquisition price at the beginning of the first accrual period is the same as your basis. File tax return After that, it is your basis decreased by the amount of bond premium amortized for earlier periods and the amount of any payment previously made on the bond other than a payment of qualified stated interest. File tax return Example. File tax return On February 1, 2012, you bought a taxable bond for $110,000. File tax return The bond has a stated principal amount of $100,000, payable at maturity on February 1, 2019, making your premium $10,000 ($110,000 − $100,000). File tax return The bond pays qualified stated interest of $10,000 on February 1 of each year. File tax return Your yield is 8. File tax return 07439% compounded annually. File tax return You choose to use annual accrual periods ending on February 1 of each year. File tax return To find your bond premium amortization for the accrual period ending on February 1, 2013, you multiply the adjusted acquisition price at the beginning of the period ($110,000) by your yield. File tax return When you subtract the result ($8,881. File tax return 83) from the qualified stated interest for the period ($10,000), you find that your bond premium amortization for the period is $1,118. File tax return 17. File tax return Special rules to figure amortization. File tax return   For special rules to figure the bond premium amortization on a variable rate bond, an inflation-indexed debt instrument, a bond that provides for certain alternative payment schedules (for example, a bond callable prior to the stated maturity date of the bond), or a bond that provides for remote or incidental contingencies, see Regulations section 1. File tax return 171-3. File tax return Bonds Issued Before September 28, 1985 For these bonds, you can amortize bond premium using any reasonable method. File tax return Reasonable methods include: The straight-line method, and The Revenue Ruling 82-10 method. File tax return Straight-line method. File tax return   Under this method, the amount of your bond premium amortization is the same each month. File tax return Divide the number of months you held the bond during the year by the number of months from the beginning of the tax year (or, if later, the date of acquisition) to the date of maturity or earlier call date. File tax return Then multiply the result by the bond premium (reduced by any bond premium amortization claimed in earlier years). File tax return This gives you your bond premium amortization for the year. File tax return Revenue Ruling 82-10 method. File tax return   Under this method, the amount of your bond premium amortization increases each month over the life of the bond. File tax return This method is explained in Revenue Ruling 82-10, 1982-1 C. File tax return B. File tax return 46. File tax return Choosing To Amortize You choose to amortize the premium on taxable bonds by reporting the amortization for the year on your income tax return for the first tax year you want the choice to apply. File tax return You should attach a statement to your return that you are making this choice under section 171. File tax return See How To Report Amortization, next. File tax return This choice is binding for the year you make it and for later tax years. File tax return It applies to all taxable bonds you own in the year you make the choice and also to those you acquire in later years. File tax return You can change your decision to amortize bond premium only with the written approval of the IRS. File tax return To request approval, use Form 3115. File tax return For more information on requesting approval, see section 5 of the Appendix to Revenue Procedure 2011-14 in Internal Revenue Bulletin 2011-4. File tax return You can find Revenue Procedure 2011-14 at www. File tax return irs. File tax return gov/irb/2011-04_IRB/ar08. File tax return html. File tax return How To Report Amortization Subtract the bond premium amortization from your interest income from these bonds. File tax return Report the bond's interest on Schedule B (Form 1040A or 1040), line 1. File tax return Under your last entry on line 1, put a subtotal of all interest listed on line 1. File tax return Below this subtotal, print “ABP Adjustment,” and the total interest you received. File tax return Subtract this amount from the subtotal, and enter the result on line 2. File tax return Bond premium amortization more than interest. File tax return   If the amount of your bond premium amortization for an accrual period is more than the qualified stated interest for the period, you can deduct the difference as a miscellaneous itemized deduction on Schedule A (Form 1040), line 28. File tax return    But your deduction is limited to the amount by which your total interest inclusions on the bond in prior accrual periods is more than your total bond premium deductions on the bond in prior periods. File tax return Any amount you cannot deduct because of this limit can be carried forward to the next accrual period. File tax return Pre-1998 election to amortize bond premium. File tax return   Generally, if you first elected to amortize bond premium before 1998, the above treatment of the premium does not apply to bonds you acquired before 1988. File tax return Bonds acquired before October 23, 1986. File tax return   The amortization of the premium on these bonds is a miscellaneous itemized deduction not subject to the 2%-of-adjusted-gross-income limit. File tax return Bonds acquired after October 22, 1986, but before 1988. File tax return    The amortization of the premium on these bonds is investment interest expense subject to the investment interest limit, unless you choose to treat it as an offset to interest income on the bond. File tax return Expenses of Producing Income You deduct investment expenses (other than interest expenses) as miscellaneous itemized deductions on Schedule A (Form 1040). File tax return To be deductible, these expenses must be ordinary and necessary expenses paid or incurred: To produce or collect income, or To manage property held for producing income. File tax return The expenses must be directly related to the income or income-producing property, and the income must be taxable to you. File tax return The deduction for most income-producing expenses is subject to a 2% limit that also applies to certain other miscellaneous itemized deductions. File tax return The amount deductible is limited to the total of these miscellaneous deductions that is more than 2% of your adjusted gross income. File tax return For information on how to report expenses of producing income, see How To Report Investment Expenses , later. File tax return Attorney or accounting fees. File tax return   You can deduct attorney or accounting fees that are necessary to produce or collect taxable income. File tax return However, in some cases, attorney or accounting fees are part of the basis of property. File tax return See Basis of Investment Property in chapter 4. File tax return Automatic investment service and dividend reinvestment plans. File tax return   A bank may offer its checking account customers an automatic investment service so that, for a charge, each customer can choose to invest a part of the checking account each month in common stock. File tax return Or a bank that is a dividend disbursing agent for a number of publicly-owned corporations may set up an automatic dividend reinvestment service. File tax return Through that service, cash dividends are reinvested in more shares of stock after the bank deducts a service charge. File tax return   A corporation in which you own stock also may have a dividend reinvestment plan. File tax return This plan lets you choose to use your dividends to buy more shares of stock in the corporation instead of receiving the dividends in cash. File tax return   You can deduct the monthly service charge you pay to a bank to participate in an automatic investment service. File tax return If you participate in a dividend reinvestment plan, you can deduct any service charge subtracted from your cash dividends before the dividends are used to buy more shares of stock. File tax return Deduct the charges in the year you pay them. File tax return Clerical help and office rent. File tax return   You can deduct office expenses, such as rent and clerical help, you incurred in connection with your investments and collecting the taxable income on your investments. File tax return Cost of replacing missing securities. File tax return   To replace your taxable securities that are mislaid, lost, stolen, or destroyed, you may have to post an indemnity bond. File tax return You can deduct the premium you pay to buy the indemnity bond and the related incidental expenses. File tax return   You may, however, get a refund of part of the bond premium if the missing securities are recovered within a specified time. File tax return Under certain types of insurance policies, you can recover some of the expenses. File tax return   If you receive the refund in the tax year you pay the amounts, you can deduct only the difference between the expenses paid and the amount refunded. File tax return If the refund is made in a later tax year, you must include the refund in income in the year you received it, but only to the extent that the expenses decreased your tax in the year you deducted them. File tax return Fees to collect income. File tax return   You can deduct fees you pay to a broker, bank, trustee, or similar agent to collect investment income, such as your taxable bond or mortgage interest, or your dividends on shares of stock. File tax return Fees to buy or sell. File tax return   You cannot deduct a fee you pay to a broker to acquire investment property, such as stocks or bonds. File tax return You must add the fee to the cost of the property. File tax return See Basis of Investment Property in chapter 4. File tax return    You cannot deduct any broker's fees, commissions, or option premiums you pay (or that were netted out) in connection with the sale of investment property. File tax return They can be used only to figure gain or loss from the sale. File tax return See Reporting Capital Gains and Losses , in chapter 4, for more information about the treatment of these sale expenses. File tax return Investment counsel and advice. File tax return   You can deduct fees you pay for counsel and advice about investments that produce taxable income. File tax return This includes amounts you pay for investment advisory services. File tax return Safe deposit box rent. File tax return   You can deduct rent you pay for a safe deposit box if you use the box to store taxable income-producing stocks, bonds, or other investment-related papers and documents. File tax return If you also use the box to store tax-exempt securities or personal items, you can deduct only part of the rent. File tax return See Tax-exempt income under Nondeductible Expenses, later, to figure what part you can deduct. File tax return State and local transfer taxes. File tax return   You cannot deduct the state and local transfer taxes you pay when you buy or sell securities. File tax return If you pay these transfer taxes when you buy securities, you must treat them as part of the cost of the property. File tax return If you pay these transfer taxes when you sell securities, you must treat them as a reduction in the amount realized. File tax return Trustee's commissions for revocable trust. File tax return   If you set up a revocable trust and have its income distributed to you, you can deduct the commission you pay the trustee for managing the trust to the extent it is to produce or collect taxable income or to manage property. File tax return However, you cannot deduct any part of the commission used for producing or collecting tax-exempt income or for managing property that produces tax-exempt income. File tax return   If you are a cash-basis taxpayer and pay the commissions for several years in advance, you must deduct a part of the commission each year. File tax return You cannot deduct the entire amount in the year you pay it. File tax return Investment expenses from pass-through entities. File tax return   If you hold an interest in a partnership, S corporation, real estate mortgage investment conduit (REMIC), or a nonpublicly offered mutual fund, you can deduct your share of that entity's investment expenses. File tax return A partnership or S corporation will show your share of these expenses on your Schedule K-1 (Form 1065) or Schedule K-1 (Form 1120S). File tax return A nonpublicly offered mutual fund will indicate your share of these expenses in box 5 of Form 1099-DIV (or substitute statement). File tax return Publicly-offered mutual funds are discussed later. File tax return   If you hold an interest in a REMIC, any expenses relating to your residual interest investment will be shown on Schedule Q (Form 1066), line 3b. File tax return Any expenses relating to your regular interest investment will appear in box 5 of Form 1099-INT (or substitute statement) or box 9 of Form 1099-OID (or substitute statement). File tax return   Report your share of these investment expenses on Schedule A (Form 1040), subject to the 2% limit, in the same manner as your other investment expenses. File tax return Including mutual fund or REMIC expenses in income. File tax return   Your share of the investment expenses of a REMIC or a nonpublicly offered mutual fund, as described above, are considered to be indirect deductions through that pass-through entity. File tax return You must include in your gross income an amount equal to the expenses allocated to you, whether or not you are able to claim a deduction for those expenses. File tax return If you are a shareholder in a nonpublicly offered mutual fund, you must include on your return the full amount of ordinary dividends or other distributions of stock, as shown in box 1a of Form 1099-DIV (or substitute statement). File tax return If you are a residual interest holder in a REMIC, you must report as ordinary income on Schedule E (Form 1040) the total amounts shown on Schedule Q (Form 1066), lines 1b and 3b. File tax return If you are a REMIC regular interest holder, you must include the amount of any expense allocation you received on Form 1040, line 8a. File tax return Publicly-offered mutual funds. File tax return   Most mutual funds are publicly offered. File tax return These mutual funds, generally, are traded on an established securities exchange. File tax return These funds do not pass investment expenses through to you. File tax return Instead, the dividend income they report to you in box 1a of Form 1099-DIV (or substitute statement) is already reduced by your share of investment expenses. File tax return As a result, you cannot deduct the expenses on your return. File tax return   Include the amount from box 1a of Form 1099-DIV (or substitute statement) in your income. File tax return    A publicly offered mutual fund is one that: Is continuously offered pursuant to a public offering, Is regularly traded on an established securities market, and Is held by or for no fewer than 500 persons at any time during the year. File tax return Contact your mutual fund if you are not sure whether it is publicly offered. File tax return Nondeductible Expenses Some expenses that you incur as an investor are not deductible. File tax return Stockholders' meetings. File tax return   You cannot deduct transportation and other expenses you pay to attend stockholders' meetings of companies in which you have no interest other than owning stock. File tax return This is true even if your purpose in attending is to get information that would be useful in making further investments. File tax return Investment-related seminar. File tax return   You cannot deduct expenses for attending a convention, seminar, or similar meeting for investment purposes. File tax return Single-premium life insurance, endowment, and annuity contracts. File tax return   You cannot deduct interest on money you borrow to buy or carry a single-premium life insurance, endowment, or annuity contract. File tax return Used as collateral. File tax return   If you use a single premium annuity contract as collateral to obtain or continue a mortgage loan, you cannot deduct any interest on the loan that is collateralized by the annuity contract. File tax return Figure the amount of interest expense disallowed by multiplying the current interest rate on the mortgage loan by the lesser of the amount of the annuity contract used as collateral or the amount of the loan. File tax return Borrowing on insurance. File tax return   Generally, you cannot deduct interest on money you borrow to buy or carry a life insurance, endowment, or annuity contract if you plan to systematically borrow part or all of the increases in the cash value of the contract. File tax return This rule applies to the interest on the total amount borrowed to buy or carry the contract, not just the interest on the borrowed increases in the cash value. File tax return Tax-exempt income. File tax return   You cannot deduct expenses you incur to produce tax-exempt income. File tax return Nor can you deduct interest on money you borrow to buy tax-exempt securities or shares in a mutual fund or other regulated investment company that distributes only exempt-interest dividends. File tax return Short-sale expenses. File tax return   The rule disallowing a deduction for interest expenses on tax-exempt securities applies to amounts you pay in connection with personal property used in a short sale or amounts paid by others for the use of any collateral in connection with the short sale. File tax return However, it does not apply to the expenses you incur if you deposit cash as collateral for the property used in the short sale and the cash does not earn a material return during the period of the sale. File tax return Short sales are discussed in Short Sales in chapter 4. File tax return Expenses for both tax-exempt and taxable income. File tax return   You may have expenses that are for both tax-exempt and taxable income. File tax return If you cannot specifically identify what part of the expenses is for each type of income, you can divide the expenses, using reasonable proportions based on facts and circumstances. File tax return You must attach a statement to your return showing how you divided the expenses and stating that each deduction claimed is not based on tax-exempt income. File tax return   One accepted method for dividing expenses is to do it in the same proportion that each type of income is to the total income. File tax return If the expenses relate in part to capital gains and losses, include the gains, but not the losses, in figuring this proportion. File tax return To find the part of the expenses that is for the tax-exempt income, divide your tax-exempt income by the total income and multiply your expenses by the result. File tax return Example. File tax return You received $6,000 interest; $4,800 was tax-exempt and $1,200 was taxable. File tax return In earning this income, you had $500 of expenses. File tax return You cannot specifically identify the amount of each expense item that is for each income item, so you must divide your expenses. File tax return 80% ($4,800 tax-exempt interest divided by $6,000 total interest) of your expenses is for the tax-exempt income. File tax return You cannot deduct $400 (80% of $500) of the expenses. File tax return You can deduct $100 (the rest of the expenses) because they are for the taxable interest. File tax return State income taxes. File tax return   If you itemize your deductions, you can deduct, as taxes, state income taxes on interest income that is exempt from federal income tax. File tax return But you cannot deduct, as either taxes or investment expenses, state income taxes on other exempt income. File tax return Interest expense and carrying charges on straddles. File tax return   You cannot deduct interest and carrying charges allocable to personal property that is part of a straddle. File tax return The nondeductible interest and carrying charges are added to the basis of the straddle property. File tax return However, this treatment does not apply if: All the offsetting positions making up the straddle either consist of one or more qualified covered call options and the optioned stock, or consist of section 1256 contracts (and the straddle is not part of a larger straddle); or The straddle is a hedging transaction. File tax return  For information about straddles, including definitions of the terms used in this discussion, see Straddles in chapter 4. File tax return   Interest includes any amount you pay or incur in connection with personal property used in a short sale. File tax return However, you must first apply the rules discussed in Payments in lieu of dividends under Short Sales in chapter 4. File tax return   To determine the interest on market discount bonds and short-term obligations that are part of a straddle, you must first apply the rules discussed under Limit on interest deduction for market discount bonds and Limit on interest deduction for short-term obligations (both under Interest Expenses, earlier). File tax return Nondeductible amount. File tax return   Figure the nondeductible interest and carrying charges on straddle property as follows. File tax return Add: Interest on indebtedness incurred or continued to buy or carry the personal property, and All other amounts (including charges to insure, store, or transport the personal property) paid or incurred to carry the personal property. File tax return Subtract from the amount in (1): Interest (including OID) includible in gross income for the year on the personal property, Any income from the personal property treated as ordinary income on the disposition of short-term government obligations or as ordinary income under the market discount and short-term bond provisions — see Discount on Debt Instruments in chapter 1, The dividends includible in gross income for the year from the personal property, and Any payment on a loan of the personal property for use in a short sale that is includible in gross income. File tax return Basis adjustment. File tax return   Add the nondeductible amount to the basis of your straddle property. File tax return How To Report Investment Expenses To deduct your investment expenses, you must itemize deductions on Schedule A (Form 1040). File tax return Enter your deductible investment interest expense on Schedule A (Form1040), line 14. File tax return Include any deductible short sale expenses. File tax return (See Short Sales in chapter 4 for information on these expenses. File tax return ) Also attach a completed Form 4952 if you used that form to figure your investment interest expense. File tax return Enter the total amount of your other investment expenses (other than interest expenses) on Schedule A (Form 1040), line 23. File tax return List the type and amount of each expense on the dotted lines next to line 23. File tax return (If necessary, you can show the required information on an attached statement. File tax return ) For information on how to report amortizable bond premium, see Bond Premium Amortization , earlier in this chapter. File tax return When To Report Investment Expenses If you use the cash method to report income and expenses, you generally deduct your expenses, except for certain prepaid interest, in the year you pay them. File tax return If you use an accrual method, you generally deduct your expenses when you incur a liability for them, rather than when you pay them. File tax return Also see When To Deduct Investment Interest , earlier in this chapter. File tax return Unpaid expenses owed to related party. File tax return   If you use an accrual method, you cannot deduct interest and other expenses owed to a related cash-basis person until payment is made and the amount is includible in the gross income of that person. File tax return The relationship, for purposes of this rule, is determined as of the end of the tax year for which the interest or expense would otherwise be deductible. File tax return If a deduction is denied under this rule, this rule will continue to apply even if your relationship with the person ceases to exist before the amount is includible in the gross income of that person. File tax return   This rule generally applies to those relationships listed in chapter 4 under Related Party Transactions . File tax return It also applies to accruals by partnerships to partners, partners to partnerships, shareholders to S corporations, and S corporations to shareholders. File tax return   The postponement of deductions for unpaid expenses and interest under the related party rule does not apply to OID, regardless of when payment is made. File tax return This rule also does not apply to loans with below-market interest rates or to certain payments for the use of property and services when the lender or recipient has to include payments periodically in income, even if a payment has not been made. File tax return Prev  Up  Next   Home   More Online Publications
Español

Export-Import Bank of the United States

An independent federal agency, the Export-Import Bank assists American businesses export their goods by providing financial assistance in the form of loans, loan guarantees and insurance. The focus of the Export-Import Bank is on assisting small businesses.

Contact the Agency or Department

Website: Export-Import Bank of the United States

E-mail:

Address: 811 Vermont Avenue, N.W.
Washington, DC 20571

Phone Number: (202) 565-3946

Toll-free: (800) 565-3946

TTY: (202) 565-3377

The File Tax Return

File tax return Publication 721 - Introductory Material Table of Contents Reminders IntroductionOrdering forms and publications. File tax return Tax questions. File tax return Useful Items - You may want to see: Reminders Future developments. File tax return  For the latest information about developments related to Publication 721, such as legislation enacted after it was published, go to www. File tax return IRS. File tax return gov/pub721. File tax return Phased retirement. File tax return   The new phased retirement program was signed into law by the Moving Ahead for Progress in the 21st Century Act and will be available for retirement eligible individuals once the regulations for this program are effective. File tax return This new program will allow eligible employees to begin receiving annuity payments while working part-time. File tax return For more information, go to the Office of Personnel Management (OPM) website at www. File tax return opm. File tax return gov. File tax return Roth Thrift Savings Plan (TSP) balance. File tax return  You may be able to contribute to a designated Roth account through the TSP known as the Roth TSP. File tax return Roth TSP contributions are after-tax contributions, subject to the same contribution limits as the traditional TSP. File tax return Qualified distributions from a Roth TSP are not included in your income. File tax return See Thrift Savings Plan in Part II for more information. File tax return Rollovers. File tax return  You can roll over certain amounts from the CSRS, FERS, or TSP, to a tax-sheltered annuity plan (403(b) plan) or a state or local government section 457 deferred compensation plan. File tax return See Rollover Rules in Part II. File tax return Rollovers by surviving spouse. File tax return  You may be able to roll over a distribution you receive as the surviving spouse of a deceased employee or retiree into a qualified retirement plan or an IRA. File tax return See Rollover Rules in Part II. File tax return Thrift Savings Plan (TSP) beneficiary participant accounts. File tax return  If you are the spouse beneficiary of a decedent's TSP account, you have the option of leaving the death benefit payment in a TSP account in your own name (a beneficiary participant account). File tax return The amounts in the beneficiary participant account are neither taxable or reportable until you choose to make a withdrawal, or otherwise receive a distribution from the account. File tax return Benefits for public safety officer's survivors. File tax return  A survivor annuity received by the spouse, former spouse, or child of a public safety officer killed in the line of duty generally will be excluded from the recipient's income. File tax return For more information, see Dependents of public safety officers in Part IV. File tax return Uniformed services Thrift Savings Plan (TSP) accounts. File tax return  If you have a uniformed services TSP account, it may include contributions from combat zone pay. File tax return This pay is tax-exempt and contributions attributable to that pay are tax-exempt when they are distributed from the uniformed services TSP account. File tax return However, any earnings on those contributions are subject to tax when they are distributed. File tax return The statement you receive from the TSP will separately state the total amount of your distribution and the amount of your taxable distribution for the year. File tax return If you have both a civilian and a uniformed services TSP account, you should apply the rules discussed in this publication separately to each account. File tax return You can get more information from the TSP website, www. File tax return tsp. File tax return gov, or the TSP Service Office. File tax return Photographs of missing children. File tax return  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. File tax return Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. File tax return You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. File tax return Introduction This publication explains how the federal income tax rules apply to civil service retirement benefits received by retired federal employees (including those disabled) or their survivors. File tax return These benefits are paid primarily under the Civil Service Retirement System (CSRS) or the Federal Employees' Retirement System (FERS). File tax return Tax rules for annuity benefits. File tax return   Part of the annuity benefits you receive is a tax-free recovery of your contributions to the CSRS or FERS. File tax return The rest of your benefits are taxable. File tax return If your annuity starting date is after November 18, 1996, you must use the Simplified Method to figure the taxable and tax-free parts. File tax return If your annuity starting date is before November 19, 1996, you generally could have chosen to use the Simplified Method or the General Rule. File tax return See Part II, Rules for Retirees . File tax return Thrift Savings Plan. File tax return   The Thrift Savings Plan (TSP) provides federal employees with the same savings and tax benefits that many private employers offer their employees. File tax return This plan is similar to private sector 401(k) plans. File tax return You can defer tax on part of your pay by having it contributed to your traditional balance in the plan. File tax return The contributions and earnings on them are not taxed until they are distributed to you. File tax return Also the TSP offers a Roth TSP option. File tax return Contributions to this type of balance are after tax and qualified distributions from the account are tax free. File tax return See Thrift Savings Plan in Part II. File tax return Comments and suggestions. File tax return   We welcome your comments about this publication and your suggestions for future editions. File tax return   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. File tax return NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. File tax return Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. File tax return   You can send your comments from www. File tax return irs. File tax return gov/formspubs/. File tax return Click on “More Information” and then on “Comment on Tax Forms and Publications”. File tax return   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. File tax return Ordering forms and publications. File tax return   Visit www. File tax return irs. File tax return gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. File tax return Internal Revenue Service 1201 N. File tax return Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. File tax return   If you have a tax question, check the information available on IRS. File tax return gov or call 1-800-829-1040. File tax return We cannot answer tax questions sent to either of the above addresses. File tax return Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 575 Pension and Annuity Income 590 Individual Retirement Arrangements (IRAs) 939 General Rule for Pensions and Annuities Form (and Instructions) CSA 1099R Statement of Annuity Paid CSF 1099R Statement of Survivor Annuity Paid W-4P Withholding Certificate for Pension or Annuity Payments 1099-R Distributions From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRAs, Insurance Contracts, etc. File tax return 5329 Additional Taxes on Qualified Plans (including IRAs) and Other Tax-Favored Accounts See How To Get Tax Help near the end of this publication for information about getting publications and forms. File tax return Prev  Up  Next   Home   More Online Publications