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H&rblockonlineH&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.