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Filing Tax Extension

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Filing Tax Extension

Filing tax extension 4. Filing tax extension   Reporting Gains and Losses Table of Contents Introduction Topics - This chapter discusses: Useful Items - You may want to see: Information Returns Schedule D and Form 8949Long and Short Term Net Gain or Loss Treatment of Capital Losses Capital Gains Tax Rates Form 4797Mark-to-market election. Filing tax extension Introduction This chapter explains how to report capital gains and losses and ordinary gains and losses from sales, exchanges, and other dispositions of property. Filing tax extension Although this discussion refers to Schedule D (Form 1040) and Form 8949, many of the rules discussed here also apply to taxpayers other than individuals. Filing tax extension However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. Filing tax extension Topics - This chapter discusses: Information returns Schedule D (Form 1040) Form 4797 Form 8949 Useful Items - You may want to see: Publication 550 Investment Income and Expenses 537 Installment Sales Form (and Instructions) Schedule D (Form 1040) Capital Gains and Losses 1099-B Proceeds From Broker and Barter Exchange Transactions 1099-S Proceeds From Real Estate Transactions 4684 Casualties and Thefts 4797 Sales of Business Property 6252 Installment Sale Income 6781 Gains and Losses from Section 1256 Contracts and Straddles 8824 Like-Kind Exchanges 8949 Sales and Other Dispositions of Capital Assets See chapter 5 for information about getting publications and forms. Filing tax extension Information Returns If you sell or exchange certain assets, you should receive an information return showing the proceeds of the sale. Filing tax extension This information is also provided to the IRS. Filing tax extension Form 1099-B. Filing tax extension   If you sold property, such as stocks, bonds, or certain commodities, through a broker, you should receive Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or a substitute statement from the broker. Filing tax extension Use the Form 1099-B or a substitute statement to complete Form 8949 and/or Schedule D. Filing tax extension Whether or not you receive 1099-B, you must report all taxable sales of stock, bonds, commodities, etc. Filing tax extension on Form 8949 and/or Schedule D, as applicable. Filing tax extension For more information on figuring gains and losses from these transactions, see chapter 4 in Publication 550. Filing tax extension For information on reporting the gains and losses, see the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040). Filing tax extension Form 1099-S. Filing tax extension   An information return must be provided on certain real estate transactions. Filing tax extension Generally, the person responsible for closing the transaction (the “real estate reporting person”) must report on Form 1099-S sales or exchanges of the following types of property. Filing tax extension Land (improved or unimproved), including air space. Filing tax extension An inherently permanent structure, including any residential, commercial, or industrial building. Filing tax extension A condominium unit and its related fixtures and common elements (including land). Filing tax extension Stock in a cooperative housing corporation. Filing tax extension If you sold or exchanged any of the above types of property, the “real estate reporting person” must give you a copy of Form 1099-S or a statement containing the same information as the Form 1099-S. Filing tax extension The “real estate reporting person” could include the buyer's attorney, your attorney, the title or escrow company, a mortgage lender, your broker, the buyer's broker, or the person acquiring the biggest interest in the property. Filing tax extension   For more information see chapter 4 in Publication 550. Filing tax extension Also, see the Instructions for Form 8949. Filing tax extension Schedule D and Form 8949 Form 8949. Filing tax extension   Individuals, corporations, and partnerships, use Form 8949 to report the following. Filing tax extension    Sales or exchanges of capital assets, including stocks, bonds, etc. Filing tax extension , and real estate (if not reported on another form or schedule such as Form 4684, 4797, 6252, 6781, or 8824). Filing tax extension Include these transactions even if you did not receive a Form 1099-B or 1099-S. Filing tax extension Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit. Filing tax extension Nonbusiness bad debts. Filing tax extension   Individuals, If you are filing a joint return, complete as many copies of Form 8949 as you need to report all of your and your spouse's transactions. Filing tax extension You and your spouse may list your transactions on separate forms or you may combine them. Filing tax extension However, you must include on your Schedule D the totals from all Forms 8949 for both you and your spouse. Filing tax extension    Corporations and electing large partnerships also use Form 8949 to report their share of gain or loss from a partnership, S Corporation, estate or trust. Filing tax extension   Business entities meeting certain criteria, may have an exception to some of the normal requirements for completing Form 8949. Filing tax extension See the Instructions for Form 8949. Filing tax extension Schedule D. Filing tax extension    Use Schedule D (Form 1040) to figure the overall gain or loss from transactions reported on Form 8949, and to report certain transactions you do not have to report on Form 8949. Filing tax extension Before completing Schedule D, you may have to complete other forms as shown below. Filing tax extension    Complete all applicable lines of Form 8949 before completing lines 1b, 2, 3, 8b, 9, or 10 of your applicable Schedule D. Filing tax extension Enter on Schedule D the combined totals from all your Forms 8949. Filing tax extension For a sale, exchange, or involuntary conversion of business property, complete Form 4797 (discussed later). Filing tax extension For a like-kind exchange, complete Form 8824. Filing tax extension See Reporting the exchange under Like-Kind Exchanges in chapter 1. Filing tax extension For an installment sale, complete Form 6252. Filing tax extension See Publication 537. Filing tax extension For an involuntary conversion due to casualty or theft, complete Form 4684. Filing tax extension See Publication 547, Casualties, Disasters, and Thefts. Filing tax extension For a disposition of an interest in, or property used in, an activity to which the at-risk rules apply, complete Form 6198, At-Risk Limitations. Filing tax extension See Publication 925, Passive Activity and At-Risk Rules. Filing tax extension For a disposition of an interest in, or property used in, a passive activity, complete Form 8582, Passive Activity Loss Limitations. Filing tax extension See Publication 925. Filing tax extension For gains and losses from section 1256 contracts and straddles, complete Form 6781. Filing tax extension See Publication 550. Filing tax extension Personal-use property. Filing tax extension   Report gain on the sale or exchange of property held for personal use (such as your home) on Form 8949 and Schedule D (Form 1040), as applicable. Filing tax extension Loss from the sale or exchange of property held for personal use is not deductible. Filing tax extension But if you had a loss from the sale or exchange of real estate held for personal use for which you received a Form 1099-S, report the transaction on Form 8949 and Schedule D, even though the loss is not deductible. Filing tax extension See the Instructions for Schedule D (Form 1040) and the Instructions for Form 8949 for information on how to report the transaction. Filing tax extension Long and Short Term Where you report a capital gain or loss depends on how long you own the asset before you sell or exchange it. Filing tax extension The time you own an asset before disposing of it is the holding period. Filing tax extension If you received a Form 1099-B, (or substitute statement) box 1c may help you determine whether the gain or loss is short-term or long-term. Filing tax extension If you hold a capital asset 1 year or less, the gain or loss from its disposition is short term. Filing tax extension Report it in Part I of Form 8949 and/or Schedule D, as applicable. Filing tax extension If you hold a capital asset longer than 1 year, the gain or loss from its disposition is long term. Filing tax extension Report it in Part II of Form 8949 and/or Schedule D, as applicable. Filing tax extension   Table 4-1. Filing tax extension Do I Have a Short-Term or Long-Term Gain or Loss? IF you hold the property. Filing tax extension . Filing tax extension . Filing tax extension  THEN you have a. Filing tax extension . Filing tax extension . Filing tax extension 1 year or less, Short-term capital gain or  loss. Filing tax extension More than 1 year, Long-term capital gain or  loss. Filing tax extension These distinctions are essential to correctly arrive at your net capital gain or loss. Filing tax extension Capital losses are allowed in full against capital gains plus up to $3,000 of ordinary income. Filing tax extension See Capital Gains Tax Rates, later. Filing tax extension Holding period. Filing tax extension   To figure if you held property longer than 1 year, start counting on the day following the day you acquired the property. Filing tax extension The day you disposed of the property is part of your holding period. Filing tax extension Example. Filing tax extension If you bought an asset on June 19, 2012, you should start counting on June 20, 2012. Filing tax extension If you sold the asset on June 19, 2013, your holding period is not longer than 1 year, but if you sold it on June 20, 2013, your holding period is longer than 1 year. Filing tax extension Patent property. Filing tax extension   If you dispose of patent property, you generally are considered to have held the property longer than 1 year, no matter how long you actually held it. Filing tax extension For more information, see Patents in chapter 2. Filing tax extension Inherited property. Filing tax extension   If you inherit property, you are considered to have held the property longer than 1 year, regardless of how long you actually held it. Filing tax extension Installment sale. Filing tax extension   The gain from an installment sale of an asset qualifying for long-term capital gain treatment in the year of sale continues to be long term in later tax years. Filing tax extension If it is short term in the year of sale, it continues to be short term when payments are received in later tax years. Filing tax extension    The date the installment payment is received determines the capital gains rate that should be applied not the date the asset was sold under an installment contract. Filing tax extension Nontaxable exchange. Filing tax extension   If you acquire an asset in exchange for another asset and your basis for the new asset is figured, in whole or in part, by using your basis in the old property, the holding period of the new property includes the holding period of the old property. Filing tax extension That is, it begins on the same day as your holding period for the old property. Filing tax extension Example. Filing tax extension You bought machinery on December 4, 2012. Filing tax extension On June 4, 2013, you traded this machinery for other machinery in a nontaxable exchange. Filing tax extension On December 5, 2013, you sold the machinery you got in the exchange. Filing tax extension Your holding period for this machinery began on December 5, 2012. Filing tax extension Therefore, you held it longer than 1 year. Filing tax extension Corporate liquidation. Filing tax extension   The holding period for property you receive in a liquidation generally starts on the day after you receive it if gain or loss is recognized. Filing tax extension Profit-sharing plan. Filing tax extension   The holding period of common stock withdrawn from a qualified contributory profit-sharing plan begins on the day following the day the plan trustee delivered the stock to the transfer agent with instructions to reissue the stock in your name. Filing tax extension Gift. Filing tax extension   If you receive a gift of property and your basis in it is figured using the donor's basis, your holding period includes the donor's holding period. Filing tax extension For more information on basis, see Publication 551, Basis of Assets. Filing tax extension Real property. Filing tax extension   To figure how long you held real property, start counting on the day after you received title to it or, if earlier, the day after you took possession of it and assumed the burdens and privileges of ownership. Filing tax extension   However, taking possession of real property under an option agreement is not enough to start the holding period. Filing tax extension The holding period cannot start until there is an actual contract of sale. Filing tax extension The holding period of the seller cannot end before that time. Filing tax extension Repossession. Filing tax extension   If you sell real property but keep a security interest in it and then later repossess it, your holding period for a later sale includes the period you held the property before the original sale, as well as the period after the repossession. Filing tax extension Your holding period does not include the time between the original sale and the repossession. Filing tax extension That is, it does not include the period during which the first buyer held the property. Filing tax extension Nonbusiness bad debts. Filing tax extension   Nonbusiness bad debts are short-term capital losses. Filing tax extension For information on nonbusiness bad debts, see chapter 4 of Publication 550. Filing tax extension    Net Gain or Loss The totals for short-term capital gains and losses and the totals for long-term capital gains and losses must be figured separately. Filing tax extension Net short-term capital gain or loss. Filing tax extension   Combine your short-term capital gains and losses, including your share of short-term capital gains or losses from partnerships, S corporations, and fiduciaries and any short-term capital loss carryover. Filing tax extension Do this by adding all your short-term capital gains. Filing tax extension Then add all your short-term capital losses. Filing tax extension Subtract the lesser total from the other. Filing tax extension The result is your net short-term capital gain or loss. Filing tax extension Net long-term capital gain or loss. Filing tax extension   Follow the same steps to combine your long-term capital gains and losses. Filing tax extension Include the following items. Filing tax extension Net section 1231 gain from Part I, Form 4797, after any adjustment for nonrecaptured section 1231 losses from prior tax years. Filing tax extension Capital gain distributions from regulated investment companies (mutual funds) and real estate investment trusts. Filing tax extension Your share of long-term capital gains or losses from partnerships, S corporations, and fiduciaries. Filing tax extension Any long-term capital loss carryover. Filing tax extension The result from combining these items with other long-term capital gains and losses is your net long-term capital gain or loss. Filing tax extension Net gain. Filing tax extension   If the total of your capital gains is more than the total of your capital losses, the difference is taxable. Filing tax extension Different tax rates may apply to the part that is a net capital gain. Filing tax extension See Capital Gains Tax Rates, later. Filing tax extension Net loss. Filing tax extension   If the total of your capital losses is more than the total of your capital gains, the difference is deductible. Filing tax extension But there are limits on how much loss you can deduct and when you can deduct it. Filing tax extension See Treatment of Capital Losses, next. Filing tax extension    Treatment of Capital Losses If your capital losses are more than your capital gains, you can deduct the difference as a capital loss deduction even if you do not have ordinary income to offset it. Filing tax extension The yearly limit on the amount of the capital loss you can deduct is $3,000 ($1,500 if you are married and file a separate return). Filing tax extension Table 4-2. Filing tax extension Holding Period for Different Types of Acquisitions Type of acquisition: When your holding period starts: Stocks and bonds bought on a securities market Day after trading date you bought security. Filing tax extension Ends on trading date you sold security. Filing tax extension U. Filing tax extension S. Filing tax extension Treasury notes and bonds If bought at auction, day after notification of bid acceptance. Filing tax extension If bought through subscription, day after subscription was submitted. Filing tax extension Nontaxable exchanges Day after date you acquired old property. Filing tax extension Gift If your basis is giver's adjusted basis, same day as giver's holding period began. Filing tax extension If your basis is FMV, day after date of gift. Filing tax extension Real property bought Generally, day after date you received title to the property. Filing tax extension Real property repossessed Day after date you originally received title to the property, but does not include time between the original sale and date of repossession. Filing tax extension Capital loss carryover. Filing tax extension   Generally, you have a capital loss carryover if either of the following situations applies to you. Filing tax extension Your net loss is more than the yearly limit. Filing tax extension Your taxable income without your deduction for exemptions is less than zero. Filing tax extension If either of these situations applies to you for 2013, see Capital Losses under Reporting Capital Gains and Losses in chapter 4 of Publication 550 to figure the amount you can carryover to 2014. Filing tax extension Example. Filing tax extension Bob and Gloria Sampson sold property in 2013. Filing tax extension The sale resulted in a capital loss of $7,000. Filing tax extension The Sampsons had no other capital transactions. Filing tax extension On their joint 2013 return, the Sampsons deduct $3,000, the yearly limit. Filing tax extension They had taxable income of $2,000. Filing tax extension The unused part of the loss, $4,000 ($7,000 − $3,000), is carried over to 2014. Filing tax extension If the Sampsons' capital loss had been $2,000, it would not have been more than the yearly limit. Filing tax extension Their capital loss deduction would have been $2,000. Filing tax extension They would have no carryover to 2014. Filing tax extension Short-term and long-term losses. Filing tax extension   When you carry over a loss, it retains its original character as either long term or short term. Filing tax extension A short-term loss you carry over to the next tax year is added to short-term losses occurring in that year. Filing tax extension A long-term loss you carry over to the next tax year is added to long-term losses occurring in that year. Filing tax extension A long-term capital loss you carry over to the next year reduces that year's long-term gains before its short-term gains. Filing tax extension   If you have both short-term and long-term losses, your short-term losses are used first against your allowable capital loss deduction. Filing tax extension If, after using your short-term losses, you have not reached the limit on the capital loss deduction, use your long-term losses until you reach the limit. Filing tax extension To figure your capital loss carryover from 2013 to 2014 use the Capital Loss Carryover Worksheet in the 2013 Instructions for Schedule D (Form 1040). Filing tax extension Joint and separate returns. Filing tax extension   On a joint return, the capital gains and losses of spouses are figured as the gains and losses of an individual. Filing tax extension If you are married and filing a separate return, your yearly capital loss deduction is limited to $1,500. Filing tax extension Neither you nor your spouse can deduct any part of the other's loss. Filing tax extension   If you and your spouse once filed separate returns and are now filing a joint return, combine your separate capital loss carryovers. Filing tax extension However, if you and your spouse once filed jointly and are now filing separately, any capital loss carryover from the joint return can be deducted only on the return of the spouse who actually had the loss. Filing tax extension Death of taxpayer. Filing tax extension   Capital losses cannot be carried over after a taxpayer's death. Filing tax extension They are deductible only on the final income tax return filed on the decedent's behalf. Filing tax extension The yearly limit discussed earlier still applies in this situation. Filing tax extension Even if the loss is greater than the limit, the decedent's estate cannot deduct the difference or carry it over to following years. Filing tax extension Corporations. Filing tax extension   A corporation can deduct capital losses only up to the amount of its capital gains. Filing tax extension In other words, if a corporation has a net capital loss, it cannot be deducted in the current tax year. Filing tax extension It must be carried to other tax years and deducted from capital gains occurring in those years. Filing tax extension For more information, see Publication 542. Filing tax extension Capital Gains Tax Rates The tax rates that apply to a net capital gain are generally lower than the tax rates that apply to other income. Filing tax extension These lower rates are called the maximum capital gains rates. Filing tax extension The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. Filing tax extension For 2013, the maximum tax rates for individuals are 0%, 15%, 20%, 25%, and 28%. Filing tax extension Also, individuals, use the Qualified Dividends and Capital Gain Worksheet in the Instructions for Form 1040, or the Schedule D Tax Computation Worksheet in the Instructions for Schedule D (Form 1040) (whichever applies) to figure your tax if you have qualified dividends or net capital gain. Filing tax extension For more information, see chapter 4 of Publication 550. Filing tax extension Also see the Instructions for Schedule D (Form 1040). Filing tax extension Unrecaptured section 1250 gain. Filing tax extension   Generally, this is the part of any long-term capital gain on section 1250 property (real property) that is due to depreciation. Filing tax extension Unrecaptured section 1250 gain cannot be more than the net section 1231 gain or include any gain otherwise treated as ordinary income. Filing tax extension Use the worksheet in the Schedule D instructions to figure your unrecaptured section 1250 gain. Filing tax extension For more information about section 1250 property and net section 1231 gain, see chapter 3. Filing tax extension Form 4797 Use Form 4797 to report: The sale or exchange of: Property used in your trade or business; Depreciable and amortizable property; Oil, gas, geothermal, or other mineral properties; and Section 126 property. Filing tax extension The involuntary conversion (from other than casualty or theft) of property used in your trade or business and capital assets held in connection with a trade or business or a transaction entered into for profit. Filing tax extension The disposition of noncapital assets (other than inventory or property held primarily for sale to customers in the ordinary course of your trade or business). Filing tax extension The disposition of capital assets not reported on Schedule D. Filing tax extension The gain or loss (including any related recapture) for partners and S corporation shareholders from certain section 179 property dispositions by partnerships (other than electing large partnerships) and S corporations. Filing tax extension The computation of recapture amounts under sections 179 and 280F(b)(2) when the business use of section 179 or listed property decreases to 50% or less. Filing tax extension Gains or losses treated as ordinary gains or losses, if you are a trader in securities or commodities and made a mark-to-market election under Internal Revenue Code section 475(f). Filing tax extension You can use Form 4797 with Form 1040, 1065, 1120, or 1120S. Filing tax extension Section 1231 gains and losses. Filing tax extension   Show any section 1231 gains and losses in Part I. Filing tax extension Carry a net gain to Schedule D (Form 1040) as a long-term capital gain. Filing tax extension Carry a net loss to Part II of Form 4797 as an ordinary loss. Filing tax extension   If you had any nonrecaptured net section 1231 losses from the preceding 5 tax years, reduce your net gain by those losses and report the amount of the reduction as an ordinary gain in Part II. Filing tax extension Report any remaining gain on Schedule D (Form 1040). Filing tax extension See Section 1231 Gains and Losses in chapter 3. Filing tax extension Ordinary gains and losses. Filing tax extension   Show any ordinary gains and losses in Part II. Filing tax extension This includes a net loss or a recapture of losses from prior years figured in Part I of Form 4797. Filing tax extension It also includes ordinary gain figured in Part III. Filing tax extension Mark-to-market election. Filing tax extension   If you made a mark-to-market election, you should report all gains and losses from trading as ordinary gains and losses in Part II of Form 4797, instead of as capital gains and losses on Form 8949 and Schedule D (Form 1040). Filing tax extension See the Instructions for Form 4797. Filing tax extension Also see Special Rules for Traders in Securities, in chapter 4 of Publication 550. Filing tax extension Ordinary income from depreciation. Filing tax extension   Figure the ordinary income from depreciation on personal property and additional depreciation on real property (as discussed in chapter 3) in Part III. Filing tax extension Carry the ordinary income to Part II of Form 4797 as an ordinary gain. Filing tax extension Carry any remaining gain to Part I as section 1231 gain, unless it is from a casualty or theft. Filing tax extension Carry any remaining gain from a casualty or theft to Form 4684. Filing tax extension Prev  Up  Next   Home   More Online Publications
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Tax Information for Issuers

Publication 3755 - Filing Requirements
TEB's first publication outlines the filing requirements for issuers of tax-exempt bonds, including Forms 8038, 8038-G and 8038-T.

Publication 4079 - Tax-Exempt Governmental Bonds Compliance Guide
This publication provides an overview for state and local governments of the key rules under the federal tax law that generally apply to municipal financing arrangements commonly known as governmental bonds.

Publication 4078 - Tax Exempt Private Activity Bonds Compliance Guide
This publication provides an overview for state and local government issuers and borrowers of bond proceeds of the general post-issuance rules under federal tax law that apply to municipal financing arrangements known as qualified private activity bonds.

Publication 4077 - Tax Exempt Bonds for 501(c)(3) Charitable Organizations
This publication provides an overview for state and local government issuers and 501(c)(3) tax exempt charitable organizations of the general post-issuance rules under the federal tax law that generally apply to municipal and financing arrangements commonly known as 501(c)(3) bonds.

Page Last Reviewed or Updated: 22-Apr-2013

The Filing Tax Extension

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