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Filing State Income Tax Return

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Filing State Income Tax Return

Filing state income tax return Index A Assistance (see Tax help) F Free tax services, How To Get Tax Help H Help (see Tax help) P Publications (see Tax help) T Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications
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IRS Statement on Data Security Employee Issue

The IRS informed employees today of a data security issue that has recently been discovered. The information at issue, which we presently believe dates back to 2007 or earlier, included IRS employee-related information and not general taxpayer information or records. The incident stems from an employee's use of an unencrypted thumb drive and does not involve a third-party breach of any of our systems. This was not a problem with our network or systems, but rather an isolated instance. We are working cooperatively with TIGTA, as it continues its review of this matter and will take appropriate action.

At this point, we have no direct evidence to indicate this personal information has been used for identity theft or other inappropriate uses. The IRS strongly believes this situation could not occur in today’s environment, because starting in 2008 we added automatic encryption for any external portable devices attached to our systems.

 

 

Page Last Reviewed or Updated: 18-Mar-2014

The Filing State Income Tax Return

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