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

TurboTax Federal Free Edition - File Taxes Online

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

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


© 2012 - 2018 All rights reserved.

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

Free Taxes H&r Block

Amend My 2012 Tax ReturnFiling TaxesCt 1040x2011 Irs Form 1040ezFile Taxes Free State And FederalFree Electronic Tax FilingE File 2010 Tax Return Free2012 1040H & R Block FreeTax Return 2013How To Fill Out 1040ezIrs 2011 Tax Forms1040x FormInstructions For Form 1040ezIncome Tax Filing Extension2008 Amended Tax Return InstructionsH & R BlockH&r Block Tax ReturnsFree Efile For State TaxesAmended ReturnFree Website For Filing State TaxesHow To File Taxes When UnemployedCan I Still File My 2010 TaxesI Need 2011 Tax Forms1040ez Tax FormsTurbotax 2008 Free EditionHow Do I Complete A 1040x FormsIrs Forms 1040Hand R Block TaxesH&r BlaockTax Online FreeState Tax Prep1040 Ez Tax TableFree 2012 Tax Return SoftwareIrs Form 1040xIrs Form 1040x InstructionsAmending Tax Return1040 Tax Forms PrintableFill 1040x Form Online2011 Federal Tax Forms 1040 Ez

Free Taxes H&r Block

Free taxes h&r block 5. Free taxes h&r block   Table and Worksheets for the Self-Employed Table of Contents Community property laws. Free taxes h&r block As discussed in chapters 2 and 4, if you are self-employed, you must use the rate table or rate worksheet and deduction worksheet to figure your deduction for contributions you made for yourself to a SEP-IRA or qualified plan. Free taxes h&r block First, use either the rate table or rate worksheet to find your reduced contribution rate. Free taxes h&r block Then complete the deduction worksheet to figure your deduction for contributions. Free taxes h&r block The table and the worksheets in chapter 5 apply only to self-employed individuals who have only one defined contribution plan, such as a profit-sharing plan. Free taxes h&r block A SEP plan is treated as a profit-sharing plan. Free taxes h&r block However, do not use this worksheet for SARSEPs. Free taxes h&r block Rate table for self-employed. Free taxes h&r block   If your plan's contribution rate is a whole percentage (for example, 12% rather than 12½%), you can use the table on the next page to find your reduced contribution rate. Free taxes h&r block Otherwise, use the rate worksheet provided below. Free taxes h&r block   First, find your plan contribution rate (the contribution rate stated in your plan) in Column A of the table. Free taxes h&r block Then read across to the rate under Column B. Free taxes h&r block Enter the rate from Column B in step 4 of the Deduction Worksheet for Self-Employed on this page. Free taxes h&r block    Example. Free taxes h&r block You are a sole proprietor with no employees. Free taxes h&r block If your plan's contribution rate is 10% of a participant's compensation, your rate is 0. Free taxes h&r block 090909. Free taxes h&r block Enter this rate in step 4 of the Deduction Worksheet for Self-Employed on this page. Free taxes h&r block Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. Free taxes h&r block For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. Free taxes h&r block       *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. Free taxes h&r block       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. Free taxes h&r block     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27             Step 3           Net earnings from self-employment. Free taxes h&r block Subtract step 2 from step 1     Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed     Step 5           Multiply step 3 by step 4     Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate)     Step 7           Enter the smaller of step 5 or step 6     Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. Free taxes h&r block         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. Free taxes h&r block       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. Free taxes h&r block Do not enter more than $17,500     Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. Free taxes h&r block         • Otherwise, skip steps 16 through 18 and go to step 19. Free taxes h&r block       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. Free taxes h&r block Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. Free taxes h&r block     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17. Free taxes h&r block     Step 21           Subtract step 20 from step 19. Free taxes h&r block This is your maximum deductible contribution. Free taxes h&r block                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. Free taxes h&r block   Rate worksheet for self-employed. Free taxes h&r block   If your plan's contribution rate is not a whole percentage (for example, 10½%), you cannot use the Rate Table for Self-Employed. Free taxes h&r block Use the following worksheet instead. Free taxes h&r block Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. Free taxes h&r block 105)   2) Rate in line 1 plus 1 (for example, 0. Free taxes h&r block 105 + 1 = 1. Free taxes h&r block 105)   3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. Free taxes h&r block 105 ÷ 1. Free taxes h&r block 105 = 0. Free taxes h&r block 095)   Figuring your deduction. Free taxes h&r block   Now that you have your self-employed rate from either the rate table or rate worksheet, you can figure your maximum deduction for contributions for yourself by completing the Deduction Worksheet for Self-Employed. Free taxes h&r block Community property laws. Free taxes h&r block   If you reside in a community property state and you are married and filing a separate return, disregard community property laws for step 1 of the Deduction Worksheet for Self-Employed. Free taxes h&r block Enter on step 1 the total net profit you actually earned. Free taxes h&r block Rate Table for Self-Employed Column A  If the plan contri- bution rate is: (shown as %) Column B  Your rate is: (shown as decimal) 1 . Free taxes h&r block 009901 2 . Free taxes h&r block 019608 3 . Free taxes h&r block 029126 4 . Free taxes h&r block 038462 5 . Free taxes h&r block 047619 6 . Free taxes h&r block 056604 7 . Free taxes h&r block 065421 8 . Free taxes h&r block 074074 9 . Free taxes h&r block 082569 10 . Free taxes h&r block 090909 11 . Free taxes h&r block 099099 12 . Free taxes h&r block 107143 13 . Free taxes h&r block 115044 14 . Free taxes h&r block 122807 15 . Free taxes h&r block 130435 16 . Free taxes h&r block 137931 17 . Free taxes h&r block 145299 18 . Free taxes h&r block 152542 19 . Free taxes h&r block 159664 20 . Free taxes h&r block 166667 21 . Free taxes h&r block 173554 22 . Free taxes h&r block 180328 23 . Free taxes h&r block 186992 24 . Free taxes h&r block 193548 25* . Free taxes h&r block 200000* *The deduction for annual employer contributions (other than elective deferrals) to a SEP plan, a profit-sharing plan, or a money purchase plan cannot be more than 20% of your net earnings (figured without deducting contributions for yourself) from the business that has the plan. Free taxes h&r block Example. Free taxes h&r block You are a sole proprietor with no employees. Free taxes h&r block The terms of your plan provide that you contribute 8½% (. Free taxes h&r block 085) of your compensation to your plan. Free taxes h&r block Your net profit from line 31, Schedule C (Form 1040) is $200,000. Free taxes h&r block You have no elective deferrals or catch-up contributions. Free taxes h&r block Your self-employment tax deduction on line 27 of Form 1040 is $9,728. Free taxes h&r block See the filled-in portions of both Schedule SE (Form 1040), Self-Employment Income, and Form 1040, later. Free taxes h&r block You figure your self-employed rate and maximum deduction for employer contributions you made for yourself as follows. Free taxes h&r block Deduction Worksheet for Self-Employed   Step 1           Enter your net profit from line 31, Schedule C (Form 1040); line 3, Schedule C-EZ (Form 1040); line 34, Schedule F (Form 1040)*; or box 14, code A**, Schedule K-1 (Form 1065)*. Free taxes h&r block For information on other income included in net profit from self-employment, see the Instructions for Schedule SE, Form 1040. Free taxes h&r block $200,000     *Reduce this amount by any amount reported on Schedule SE (Form 1040), line 1b. Free taxes h&r block       **General partners should reduce this amount by the same additional expenses subtracted from box 14, code A to determine the amount on line 1 or 2 of Schedule SE. Free taxes h&r block     Step 2           Enter your deduction for self-employment tax from Form 1040, line 27 9,728           Step 3           Net earnings from self-employment. Free taxes h&r block Subtract step 2 from step 1 190,272   Step 4           Enter your rate from the Rate Table for Self-Employed or Rate Worksheet for Self-Employed 0. Free taxes h&r block 078   Step 5           Multiply step 3 by step 4 14,841   Step 6           Multiply $255,000 by your plan contribution rate (not the reduced rate) 21,675   Step 7           Enter the smaller of step 5 or step 6 14,841   Step 8           Contribution dollar limit $51,000     • If you made any elective deferrals to your self-employed plan, go to step 9. Free taxes h&r block         • Otherwise, skip steps 9 through 20 and enter the smaller of step 7 or step 8 on step 21. Free taxes h&r block       Step 9           Enter your allowable elective deferrals (including designated Roth contributions) made to your self-employed plan during 2013. Free taxes h&r block Do not enter more than $17,500 N/A   Step 10           Subtract step 9 from step 8     Step 11           Subtract step 9 from step 3       Step 12           Enter one-half of step 11     Step 13           Enter the smallest of step 7, 10, or 12     Step 14           Subtract step 13 from step 3     Step 15           Enter the smaller of step 9 or step 14       • If you made catch-up contributions, go to step 16. Free taxes h&r block         • Otherwise, skip steps 16 through 18 and go to step 19. Free taxes h&r block       Step 16           Subtract step 15 from step 14     Step 17           Enter your catch-up contributions (including designated Roth contributions), if any. Free taxes h&r block Do not enter more than $5,500     Step 18           Enter the smaller of step 16 or step 17     Step 19           Add steps 13, 15, and 18. Free taxes h&r block     Step 20           Enter the amount of designated Roth contributions included on lines 9 and 17     Step 21           Subtract step 20 from step 19. Free taxes h&r block This is your maximum deductible contribution $14,841                 Next: Enter your actual contribution, not to exceed your maximum deductible contribution, on Form 1040, line 28. Free taxes h&r block   See the filled-in Deduction Worksheet for Self-Employed on this page. Free taxes h&r block Rate Worksheet for Self-Employed 1) Plan contribution rate as a decimal (for example, 10½% = 0. Free taxes h&r block 105) 0. Free taxes h&r block 085 2) Rate in line 1 plus 1 (for example, 0. Free taxes h&r block 105 + 1 = 1. Free taxes h&r block 105) 1. Free taxes h&r block 085 3) Self-employed rate as a decimal rounded to at least 3 decimal places (line 1 ÷ line 2) (for example, 0. Free taxes h&r block 105 ÷ 1. Free taxes h&r block 105 = 0. Free taxes h&r block 095) 0. Free taxes h&r block 078 This image is too large to be displayed in the current screen. Free taxes h&r block Please click the link to view the image. Free taxes h&r block Portion of Form 1040 and Portion of Schedule SE Prev  Up  Next   Home   More Online Publications
Español

Antitrust Division

The Antitrust Division promotes economic competition through enforcing and providing guidance on antitrust laws and principles.

Contact the Agency or Department

Website: Antitrust Division

Contact In-Person: Field Offices

E-mail:

Address: 950 Pennsylvania Avenue, NW
Washington, DC 20530-0001

The Free Taxes H&r Block

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