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H&rblockonline Publication 544 - Introductory Material Table of Contents Future Developments What's New Important Reminders IntroductionOrdering forms and publications. H&rblockonline Tax questions. H&rblockonline Future Developments For the latest information about developments related to Publication 544, such as legislation enacted after it was published, go to www. H&rblockonline irs. H&rblockonline gov/pub544. H&rblockonline What's New Direct reporting on Schedule D. H&rblockonline   For 2013, certain transactions may be combined and the totals reported directly on Schedule D. H&rblockonline If you choose to do that, you do not need to include these transactions on Form 8949, Sales and Other Dispositions of Capital Assets. H&rblockonline For additional information, see Schedule D and Form 8949 in chapter 4. H&rblockonline Tax rate on net capital gain and qualified dividends. H&rblockonline   The maximum tax rate of 15% on net capital gain and qualified dividends has increased to 20% for some taxpayers. H&rblockonline See Capital Gains Tax Rates in chapter 4. H&rblockonline Important Reminders Dispositions of U. H&rblockonline S. H&rblockonline real property interests by foreign persons. H&rblockonline  If you are a foreign person or firm and you sell or otherwise dispose of a U. H&rblockonline S. H&rblockonline real property interest, the buyer (or other transferee) may have to withhold income tax on the amount you receive for the property (including cash, the fair market value of other property, and any assumed liability). H&rblockonline Corporations, partnerships, trusts, and estates also may have to withhold on certain U. H&rblockonline S. H&rblockonline real property interests they distribute to you. H&rblockonline You must report these dispositions and distributions and any income tax withheld on your U. H&rblockonline S. H&rblockonline income tax return. H&rblockonline For more information on dispositions of U. H&rblockonline S. H&rblockonline real property interests, see Publication 519, U. H&rblockonline S. H&rblockonline Tax Guide for Aliens. H&rblockonline Also see Publication 515, Withholding of Tax on Nonresident Aliens and Foreign Entities. H&rblockonline Foreign source income. H&rblockonline  If you are a U. H&rblockonline S. H&rblockonline citizen with income from dispositions of property outside the United States (foreign income), you must report all such income on your tax return unless it is exempt from U. H&rblockonline S. H&rblockonline law. H&rblockonline This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payor. H&rblockonline Photographs of missing children. H&rblockonline  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H&rblockonline Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H&rblockonline You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H&rblockonline Introduction You dispose of property when any of the following occurs. H&rblockonline You sell property. H&rblockonline You exchange property for other property. H&rblockonline Your property is condemned or disposed of under threat of condemnation. H&rblockonline Your property is repossessed. H&rblockonline You abandon property. H&rblockonline You give property away. H&rblockonline This publication explains the tax rules that apply when you dispose of property. H&rblockonline It discusses the following topics. H&rblockonline How to figure a gain or loss. H&rblockonline Whether your gain or loss is ordinary or capital. H&rblockonline How to treat your gain or loss when you dispose of business property. H&rblockonline How to report a gain or loss. H&rblockonline This publication also explains whether your gain is taxable or your loss is deductible. H&rblockonline This publication does not discuss certain transactions covered in other IRS publications. H&rblockonline These include the following. H&rblockonline Most transactions involving stocks, bonds, options, forward and futures contracts, and similar investments. H&rblockonline See chapter 4 of Publication 550, Investment Income and Expenses. H&rblockonline Sale of your main home. H&rblockonline See Publication 523, Selling Your Home. H&rblockonline Installment sales. H&rblockonline See Publication 537, Installment Sales. H&rblockonline Transfers of property at death. H&rblockonline See Publication 559, Survivors, Executors, and Administrators. H&rblockonline Forms to file. H&rblockonline   When you dispose of property, you usually will have to file one or more of the following forms. H&rblockonline Schedule D, Capital Gains and Losses. H&rblockonline Form 4797, Sales of Business Property. H&rblockonline Form 8824, Like-Kind Exchanges. H&rblockonline Form 8949, Sales and Other Dispositions of Capital Assets. H&rblockonline    Although the discussions in this publication may at times refer mainly to individuals, many of the rules discussed also apply to taxpayers other than individuals. H&rblockonline However, the rules for property held for personal use usually will not apply to taxpayers other than individuals. H&rblockonline Comments and suggestions. H&rblockonline   We welcome your comments about this publication and your suggestions for future editions. H&rblockonline   You can send your comments to the following address. H&rblockonline Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H&rblockonline NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&rblockonline Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&rblockonline You can also send us comments from www. H&rblockonline irs. H&rblockonline gov/formspubs/. H&rblockonline Click on “More Information ” and then on “Give us feedback. H&rblockonline ” Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax products. H&rblockonline Ordering forms and publications. H&rblockonline   Visit www. H&rblockonline irs. H&rblockonline gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. H&rblockonline Internal Revenue Service 1201 N. H&rblockonline Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H&rblockonline   If you have a tax question, check the information available on IRS. H&rblockonline gov or call 1-800-829-1040. H&rblockonline We cannot answer tax questions sent to either of the above addresses. H&rblockonline Prev  Up  Next   Home   More Online Publications

U.S. Geological Survey (USGS)

The U.S. Geological Survey is the nation's largest water, earth, and biological science and civilian mapping agency. It collects, monitors, analyzes, and provides scientific understanding of natural resource conditions, issues, and problems.

Contact the Agency or Department

Website: U.S. Geological Survey (USGS)

Contact In-Person: Water Resources Offices State Offices

Address: 12201 Sunrise Valley Dr
Reston, VA 20192

Phone Number: (703) 648-5953

Toll-free: (888) 275-8747

The H&rblockonline

H&rblockonline Tax Changes for Individuals Table of Contents 2001 ChangesNew 5-Year Carryback Rule for Net Operating Losses (NOLs) Wash Sale Rules Do Not Apply to Section 1256 Contracts Other 2001 Changes 2002 ChangesDeduction for Educator Expenses Personal Credits Still Allowed Against Alternative Minimum Tax Later ChangeChild and Dependent Care Expenses 2001 Changes New 5-Year Carryback Rule for Net Operating Losses (NOLs) If you have an NOL from a tax year ending during 2001 or 2002, you must generally carry back the entire amount of the NOL to the 5 tax years before the NOL year (the carryback period). H&rblockonline However, you can still choose to use the previous carryback period. H&rblockonline You also can choose not to carry back an NOL and only carry it forward. H&rblockonline Individuals, estates, and trusts can file Form 1045, Application for Tentative Refund. H&rblockonline The instructions for this form will be revised to reflect the new law. H&rblockonline Wash Sale Rules Do Not Apply to Section 1256 Contracts The wash sale rules that generally apply to losses from the sale of stock or securities, do not apply to any loss arising from a section 1256 contract. H&rblockonline A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. H&rblockonline Wash sales and section 1256 contracts are explained in detail in Publication 550, Investment Income and Expenses. H&rblockonline Other 2001 Changes Other changes are discussed in the following chapters. H&rblockonline Chapter 4 Car Expenses Chapter 5 Depreciation 2002 Changes Deduction for Educator Expenses If you are an eligible educator, you can deduct as an adjustment to income up to $250 in qualified expenses. H&rblockonline You can deduct these expenses even if you do not itemize deductions on Schedule A (Form 1040). H&rblockonline This adjustment to income is for expenses paid or incurred in tax years beginning during 2002 or 2003. H&rblockonline Previously, these expenses were deductible only as a miscellaneous itemized deduction subject to the 2% of adjusted gross income limit. H&rblockonline Eligible educator. H&rblockonline   You are an eligible educator if, for the tax year, you meet the following requirements. H&rblockonline You are a kindergarten through grade 12: Teacher, Instructor, Counselor, Principal, or Aide. H&rblockonline You work at least 900 hours during a school year in a school that provides elementary or secondary education, as determined under state law. H&rblockonline Qualified expenses. H&rblockonline   These are unreimbursed expenses you paid or incurred for books, supplies, computer equipment (including related software and services), other equipment, and supplementary materials that you use in the classroom. H&rblockonline For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. H&rblockonline   To be deductible as an adjustment to income, the qualified expenses must be more than the following amounts for the tax year. H&rblockonline The interest on qualified U. H&rblockonline S. H&rblockonline savings bonds that you excluded from income because you paid qualified higher education expenses, Any distribution from a qualified tuition program that you excluded from income, or Any tax-free withdrawals from your Coverdell education savings account. H&rblockonline Personal Credits Still Allowed Against Alternative Minimum Tax The provision that allowed certain nonrefundable personal credits to reduce both your regular tax and any alternative minimum tax (AMT) has been extended and will be in effect for 2002 and 2003. H&rblockonline This provision, as it applies to the AMT, was originally scheduled to expire after 2001. H&rblockonline Without the extension, these credits could not have been used to reduce any AMT in 2002 or 2003. H&rblockonline Later Change Child and Dependent Care Expenses For the purpose of figuring the child and dependent care credit, your spouse is treated as having at least a minimum amount of earned income for any month that he or she is a full-time student or not able to care for himself or herself. H&rblockonline Beginning in 2003, this amount is increased to $250 a month if there is one qualifying person and to $500 a month if there are two or more qualifying persons. H&rblockonline Before 2003, the amounts were $200 and $400. H&rblockonline The same rule applies for the exclusion of employer-provided dependent care benefits. H&rblockonline For more information about the credit and exclusion, see Publication 503, Child and Dependent Care Expenses. H&rblockonline Prev  Up  Next   Home   More Online Publications