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H&r Block Efile

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H&r Block Efile

H&r block efile 14. H&r block efile   Penalties and Interest Table of Contents Penalties and interest may result from any of the following acts. H&r block efile Failing to collect and pay over tax as the collecting agent (see Trust fund recovery penalty, later). H&r block efile Failing to keep adequate records. H&r block efile Failing to file returns. H&r block efile Failing to pay taxes. H&r block efile Filing returns late. H&r block efile Filing false or fraudulent returns. H&r block efile Paying taxes late. H&r block efile Failing to make deposits. H&r block efile Depositing taxes late. H&r block efile Making false statements relating to tax. H&r block efile Failing to register. H&r block efile Misrepresenting that tax is excluded from the price of an article. H&r block efile Failure to register. H&r block efile   The penalty for failure to register if you are required to register, unless due to reasonable cause, is $10,000 for the initial failure, and then $1,000 each day thereafter you fail to register. H&r block efile Claims. H&r block efile   There are criminal penalties for false or fraudulent claims. H&r block efile In addition, any person who files a refund claim, discussed earlier, for an excessive amount (without reasonable cause) may have to pay a penalty. H&r block efile An excessive amount is the amount claimed that is more than the allowable amount. H&r block efile The penalty is the greater of two times the excessive amount or $10. H&r block efile Trust fund recovery penalty. H&r block efile   If you provide taxable communications, air transportation services, or indoor tanning services, you have to collect excise taxes (as discussed earlier) from those persons who pay you for those services. H&r block efile You must pay over these taxes to the U. H&r block efile S. H&r block efile Government. H&r block efile   If you willfully fail to collect or pay over these taxes, or if you evade or defeat them in any way, the trust fund recovery penalty may apply. H&r block efile Willfully means voluntarily, consciously, and intentionally. H&r block efile The trust fund recovery penalty equals 100% of the taxes not collected or not paid over to the U. H&r block efile S. H&r block efile Government. H&r block efile   The trust fund recovery penalty may be imposed on any person responsible for collecting, accounting for, and paying over these taxes. H&r block efile If this person knows that these required actions are not taking place for whatever reason, the person is acting willfully. H&r block efile Paying other expenses of the business instead of paying the taxes is willful behavior. H&r block efile   A responsible person can be an officer or employee of a corporation, a partner or employee of a partnership, or any other person who had responsibility for certain aspects of the business and financial affairs of the employer (or business). H&r block efile This may include accountants, trustees in bankruptcy, members of a board, banks, insurance companies, or sureties. H&r block efile The responsible person could even be another corporation—in other words, anyone who has the duty and the ability to direct, account for, or pay over the money. H&r block efile Having signature power on the business checking account could be a significant factor in determining responsibility. H&r block efile Prev  Up  Next   Home   More Online Publications
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Surface Mining, Reclamation and Enforcement

The Office of Surface Mining, Reclamation and Enforcement works to protect populations and the environment during surface coal mining operations. The Office also works to clean and put to good use abandoned mine sites. These missions are accomplished primarily through regulation and oversight of state programs.

Contact the Agency or Department

Website: Surface Mining, Reclamation and Enforcement

E-mail:

Address: 1951 Constitution Ave NW
Washington, DC 20240

Phone Number: (202) 208-2565

TTY: (202) 208-2694

The H&r Block Efile

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