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How To Do Amended Tax Return

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How To Do Amended Tax Return

How to do amended tax return 8. How to do amended tax return   Dividends and Other Distributions Table of Contents Reminder Introduction Useful Items - You may want to see: General InformationDividends not reported on Form 1099-DIV. How to do amended tax return Reporting tax withheld. How to do amended tax return Nominees. How to do amended tax return Ordinary DividendsQualified Dividends Dividends Used to Buy More Stock Money Market Funds Capital Gain DistributionsBasis adjustment. How to do amended tax return Nondividend DistributionsLiquidating Distributions Distributions of Stock and Stock Rights Other DistributionsInformation reporting requirement. How to do amended tax return Alternative minimum tax treatment. How to do amended tax return How To Report Dividend IncomeInvestment interest deducted. How to do amended tax return Reminder Foreign-source income. How to do amended tax return  If you are a U. How to do amended tax return S. How to do amended tax return citizen with dividend income from sources outside the United States (foreign-source income), you must report that income on your tax return unless it is exempt by U. How to do amended tax return S. How to do amended tax return law. How to do amended tax return This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer. How to do amended tax return Introduction This chapter discusses the tax treatment of: Ordinary dividends, Capital gain distributions, Nondividend distributions, and Other distributions you may receive from a corporation or a mutual fund. How to do amended tax return This chapter also explains how to report dividend income on your tax return. How to do amended tax return Dividends are distributions of money, stock, or other property paid to you by a corporation or by a mutual fund. How to do amended tax return You also may receive dividends through a partnership, an estate, a trust, or an association that is taxed as a corporation. How to do amended tax return However, some amounts you receive that are called dividends are actually interest income. How to do amended tax return (See Dividends that are actually interest under Taxable Interest in chapter 7. How to do amended tax return ) Most distributions are paid in cash (or check). How to do amended tax return However, distributions can consist of more stock, stock rights, other property, or services. How to do amended tax return Useful Items - You may want to see: Publication 514 Foreign Tax Credit for Individuals 550 Investment Income and Expenses Form (and Instructions) Schedule B (Form 1040A or 1040) Interest and Ordinary Dividends General Information This section discusses general rules for dividend income. How to do amended tax return Tax on unearned income of certain children. How to do amended tax return   Part of a child's 2013 unearned income may be taxed at the parent's tax rate. How to do amended tax return If it is, Form 8615, Tax for Certain Children Who Have Unearned Income, must be completed and attached to the child's tax return. How to do amended tax return If not, Form 8615 is not required and the child's income is taxed at his or her own tax rate. How to do amended tax return    Some parents can choose to include the child's interest and dividends on the parent's return if certain requirements are met. How to do amended tax return Use Form 8814, Parents' Election To Report Child's Interest and Dividends, for this purpose. How to do amended tax return   For more information about the tax on unearned income of children and the parents' election, see chapter 31. How to do amended tax return Beneficiary of an estate or trust. How to do amended tax return    Dividends and other distributions you receive as a beneficiary of an estate or trust are generally taxable income. How to do amended tax return You should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. How to do amended tax return , from the fiduciary. How to do amended tax return Your copy of Schedule K-1 (Form 1041) and its instructions will tell you where to report the income on your Form 1040. How to do amended tax return Social security number (SSN) or individual taxpayer identification number (ITIN). How to do amended tax return    You must give your SSN or ITIN to any person required by federal tax law to make a return, statement, or other document that relates to you. How to do amended tax return This includes payers of dividends. How to do amended tax return If you do not give your SSN or ITIN to the payer of dividends, you may have to pay a penalty. How to do amended tax return For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. How to do amended tax return Backup withholding. How to do amended tax return   Your dividend income is generally not subject to regular withholding. How to do amended tax return However, it may be subject to backup withholding to ensure that income tax is collected on the income. How to do amended tax return Under backup withholding, the payer of dividends must withhold, as income tax, on the amount you are paid, applying the appropriate withholding rate. How to do amended tax return   Backup withholding may also be required if the IRS has determined that you underreported your interest or dividend income. How to do amended tax return For more information, see Backup Withholding in chapter 4. How to do amended tax return Stock certificate in two or more names. How to do amended tax return   If two or more persons hold stock as joint tenants, tenants by the entirety, or tenants in common, each person's share of any dividends from the stock is determined by local law. How to do amended tax return Form 1099-DIV. How to do amended tax return   Most corporations and mutual funds use Form 1099-DIV, Dividends and Distributions, to show you the distributions you received from them during the year. How to do amended tax return Keep this form with your records. How to do amended tax return You do not have to attach it to your tax return. How to do amended tax return Dividends not reported on Form 1099-DIV. How to do amended tax return   Even if you do not receive Form 1099-DIV, you must still report all your taxable dividend income. How to do amended tax return For example, you may receive distributive shares of dividends from partnerships or S corporations. How to do amended tax return These dividends are reported to you on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. How to do amended tax return , and Schedule K-1 (Form 1120S), Shareholder's Share of Income, Deductions, Credits, etc. How to do amended tax return Reporting tax withheld. How to do amended tax return   If tax is withheld from your dividend income, the payer must give you a Form 1099-DIV that indicates the amount withheld. How to do amended tax return Nominees. How to do amended tax return   If someone receives distributions as a nominee for you, that person should give you a Form 1099-DIV, which will show distributions received on your behalf. How to do amended tax return Form 1099-MISC. How to do amended tax return   Certain substitute payments in lieu of dividends or tax-exempt interest received by a broker on your behalf must be reported to you on Form 1099-MISC, Miscellaneous Income, or a similar statement. How to do amended tax return See Reporting Substitute Payments under Short Sales in chapter 4 of Publication 550 for more information about reporting these payments. How to do amended tax return Incorrect amount shown on a Form 1099. How to do amended tax return   If you receive a Form 1099 that shows an incorrect amount (or other incorrect information), you should ask the issuer for a corrected form. How to do amended tax return The new Form 1099 you receive will be marked “Corrected. How to do amended tax return ” Dividends on stock sold. How to do amended tax return   If stock is sold, exchanged, or otherwise disposed of after a dividend is declared but before it is paid, the owner of record (usually the payee shown on the dividend check) must include the dividend in income. How to do amended tax return Dividends received in January. How to do amended tax return   If a mutual fund (or other regulated investment company) or real estate investment trust (REIT) declares a dividend (including any exempt-interest dividend or capital gain distribution) in October, November, or December, payable to shareholders of record on a date in one of those months but actually pays the dividend during January of the next calendar year, you are considered to have received the dividend on December 31. How to do amended tax return You report the dividend in the year it was declared. How to do amended tax return Ordinary Dividends Ordinary (taxable) dividends are the most common type of distribution from a corporation or a mutual fund. How to do amended tax return They are paid out of earnings and profits and are ordinary income to you. How to do amended tax return This means they are not capital gains. How to do amended tax return You can assume that any dividend you receive on common or preferred stock is an ordinary dividend unless the paying corporation or mutual fund tells you otherwise. How to do amended tax return Ordinary dividends will be shown in box 1a of the Form 1099-DIV you receive. How to do amended tax return Qualified Dividends Qualified dividends are the ordinary dividends subject to the same 0%, 15%, or 20% maximum tax rate that applies to net capital gain. How to do amended tax return They should be shown in box 1b of the Form 1099-DIV you receive. How to do amended tax return The maximum rate of tax on qualified dividends is: 0% on any amount that otherwise would be taxed at a 10% or 15% rate. How to do amended tax return 15% on any amount that otherwise would be taxed at rates greater than 15% but less than 39. How to do amended tax return 6%. How to do amended tax return 20% on any amount that otherwise would be taxed at a 39. How to do amended tax return 6% rate. How to do amended tax return To qualify for the maximum rate, all of the following requirements must be met. How to do amended tax return The dividends must have been paid by a U. How to do amended tax return S. How to do amended tax return corporation or a qualified foreign corporation. How to do amended tax return (See Qualified foreign corporation , later. How to do amended tax return ) The dividends are not of the type listed later under Dividends that are not qualified dividends . How to do amended tax return You meet the holding period (discussed next). How to do amended tax return Holding period. How to do amended tax return   You must have held the stock for more than 60 days during the 121-day period that begins 60 days before the ex-dividend date. How to do amended tax return The ex-dividend date is the first date following the declaration of a dividend on which the buyer of a stock is not entitled to receive the next dividend payment. How to do amended tax return Instead, the seller will get the dividend. How to do amended tax return   When counting the number of days you held the stock, include the day you disposed of the stock, but not the day you acquired it. How to do amended tax return See the examples later. How to do amended tax return Exception for preferred stock. How to do amended tax return   In the case of preferred stock, you must have held the stock more than 90 days during the 181-day period that begins 90 days before the ex-dividend date if the dividends are due to periods totaling more than 366 days. How to do amended tax return If the preferred dividends are due to periods totaling less than 367 days, the holding period in the previous paragraph applies. How to do amended tax return Example 1. How to do amended tax return You bought 5,000 shares of XYZ Corp. How to do amended tax return common stock on July 9, 2013. How to do amended tax return XYZ Corp. How to do amended tax return paid a cash dividend of 10 cents per share. How to do amended tax return The ex-dividend date was July 16, 2013. How to do amended tax return Your Form 1099-DIV from XYZ Corp. How to do amended tax return shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). How to do amended tax return However, you sold the 5,000 shares on August 12, 2013. How to do amended tax return You held your shares of XYZ Corp. How to do amended tax return for only 34 days of the 121-day period (from July 10, 2013, through August 12, 2013). How to do amended tax return The 121-day period began on May 17, 2013 (60 days before the ex-dividend date), and ended on September 14, 2013. How to do amended tax return You have no qualified dividends from XYZ Corp. How to do amended tax return because you held the XYZ stock for less than 61 days. How to do amended tax return Example 2. How to do amended tax return Assume the same facts as in Example 1 except that you bought the stock on July 15, 2013 (the day before the ex-dividend date), and you sold the stock on September 16, 2013. How to do amended tax return You held the stock for 63 days (from July 16, 2013, through September 16, 2013). How to do amended tax return The $500 of qualified dividends shown in box 1b of your Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from July 16, 2013, through September 14, 2013). How to do amended tax return Example 3. How to do amended tax return You bought 10,000 shares of ABC Mutual Fund common stock on July 9, 2013. How to do amended tax return ABC Mutual Fund paid a cash dividend of 10 cents a share. How to do amended tax return The ex-dividend date was July 16, 2013. How to do amended tax return The ABC Mutual Fund advises you that the portion of the dividend eligible to be treated as qualified dividends equals 2 cents per share. How to do amended tax return Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of $1,000 and qualified dividends of $200. How to do amended tax return However, you sold the 10,000 shares on August 12, 2013. How to do amended tax return You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days. How to do amended tax return Holding period reduced where risk of loss is diminished. How to do amended tax return   When determining whether you met the minimum holding period discussed earlier, you cannot count any day during which you meet any of the following conditions. How to do amended tax return You had an option to sell, were under a contractual obligation to sell, or had made (and not closed) a short sale of substantially identical stock or securities. How to do amended tax return You were grantor (writer) of an option to buy substantially identical stock or securities. How to do amended tax return Your risk of loss is diminished by holding one or more other positions in substantially similar or related property. How to do amended tax return   For information about how to apply condition (3), see Regulations section 1. How to do amended tax return 246-5. How to do amended tax return Qualified foreign corporation. How to do amended tax return   A foreign corporation is a qualified foreign corporation if it meets any of the following conditions. How to do amended tax return The corporation is incorporated in a U. How to do amended tax return S. How to do amended tax return possession. How to do amended tax return The corporation is eligible for the benefits of a comprehensive income tax treaty with the United States that the Treasury Department determines is satisfactory for this purpose and that includes an exchange of information program. How to do amended tax return For a list of those treaties, see Table 8-1. How to do amended tax return The corporation does not meet (1) or (2) above, but the stock for which the dividend is paid is readily tradable on an established securities market in the United States. How to do amended tax return See Readily tradable stock , later. How to do amended tax return Exception. How to do amended tax return   A corporation is not a qualified foreign corporation if it is a passive foreign investment company during its tax year in which the dividends are paid or during its previous tax year. How to do amended tax return Readily tradable stock. How to do amended tax return   Any stock (such as common, ordinary, or preferred) or an American depositary receipt in respect of that stock is considered to satisfy requirement (3) under Qualified foreign corporation , if it is listed on a national securities exchange that is registered under section 6 of the Securities Exchange Act of 1934 or on the Nasdaq Stock Market. How to do amended tax return For a list of the exchanges that meet these requirements, see www. How to do amended tax return sec. How to do amended tax return gov/divisions/marketreg/mrexchanges. How to do amended tax return shtml. How to do amended tax return Dividends that are not qualified dividends. How to do amended tax return   The following dividends are not qualified dividends. How to do amended tax return They are not qualified dividends even if they are shown in box 1b of Form 1099-DIV. How to do amended tax return Capital gain distributions. How to do amended tax return Dividends paid on deposits with mutual savings banks, cooperative banks, credit unions, U. How to do amended tax return S. How to do amended tax return building and loan associations, U. How to do amended tax return S. How to do amended tax return savings and loan associations, federal savings and loan associations, and similar financial institutions. How to do amended tax return (Report these amounts as interest income. How to do amended tax return ) Dividends from a corporation that is a tax-exempt organization or farmer's cooperative during the corporation's tax year in which the dividends were paid or during the corporation's previous tax year. How to do amended tax return Dividends paid by a corporation on employer securities held on the date of record by an employee stock ownership plan (ESOP) maintained by that corporation. How to do amended tax return Dividends on any share of stock to the extent you are obligated (whether under a short sale or otherwise) to make related payments for positions in substantially similar or related property. How to do amended tax return Payments in lieu of dividends, but only if you know or have reason to know the payments are not qualified dividends. How to do amended tax return Payments shown in Form 1099-DIV, box 1b, from a foreign corporation to the extent you know or have reason to know the payments are not qualified dividends. How to do amended tax return Table 8-1. How to do amended tax return Income Tax Treaties Income tax treaties the United States has with the following countries satisfy requirement (2) under Qualified foreign corporation. How to do amended tax return Australia Indonesia Romania Austria Ireland Russian Bangladesh Israel Federation Barbados Italy Slovak Belgium Jamaica Republic Bulgaria Japan Slovenia Canada Kazakhstan South Africa China Korea Spain Cyprus Latvia Sri Lanka Czech Lithuania Sweden Republic Luxembourg Switzerland Denmark Malta Thailand Egypt Mexico Trinidad and Estonia Morocco Tobago Finland Netherlands Tunisia France New Zealand Turkey Germany Norway Ukraine Greece Pakistan United Hungary Philippines Kingdom Iceland Poland Venezuela India Portugal     Dividends Used to Buy More Stock The corporation in which you own stock may have a dividend reinvestment plan. How to do amended tax return This plan lets you choose to use your dividends to buy (through an agent) more shares of stock in the corporation instead of receiving the dividends in cash. How to do amended tax return Most mutual funds also permit shareholders to automatically reinvest distributions in more shares in the fund, instead of receiving cash. How to do amended tax return If you use your dividends to buy more stock at a price equal to its fair market value, you still must report the dividends as income. How to do amended tax return If you are a member of a dividend reinvestment plan that lets you buy more stock at a price less than its fair market value, you must report as dividend income the fair market value of the additional stock on the dividend payment date. How to do amended tax return You also must report as dividend income any service charge subtracted from your cash dividends before the dividends are used to buy the additional stock. How to do amended tax return But you may be able to deduct the service charge. How to do amended tax return See chapter 28 for more information about deducting expenses of producing income. How to do amended tax return In some dividend reinvestment plans, you can invest more cash to buy shares of stock at a price less than fair market value. How to do amended tax return If you choose to do this, you must report as dividend income the difference between the cash you invest and the fair market value of the stock you buy. How to do amended tax return When figuring this amount, use the fair market value of the stock on the dividend payment date. How to do amended tax return Money Market Funds Report amounts you receive from money market funds as dividend income. How to do amended tax return Money market funds are a type of mutual fund and should not be confused with bank money market accounts that pay interest. How to do amended tax return Capital Gain Distributions Capital gain distributions (also called capital gain dividends) are paid to you or credited to your account by mutual funds (or other regulated investment companies) and real estate investment trusts (REITs). How to do amended tax return They will be shown in box 2a of the Form 1099-DIV you receive from the mutual fund or REIT. How to do amended tax return Report capital gain distributions as long-term capital gains, regardless of how long you owned your shares in the mutual fund or REIT. How to do amended tax return Undistributed capital gains of mutual funds and REITs. How to do amended tax return    Some mutual funds and REITs keep their long-term capital gains and pay tax on them. How to do amended tax return You must treat your share of these gains as distributions, even though you did not actually receive them. How to do amended tax return However, they are not included on Form 1099-DIV. How to do amended tax return Instead, they are reported to you in box 1a of Form 2439. How to do amended tax return   Report undistributed capital gains (box 1a of Form 2439) as long-term capital gains on Schedule D (Form 1040), column (h), line 11. How to do amended tax return   The tax paid on these gains by the mutual fund or REIT is shown in box 2 of Form 2439. How to do amended tax return You take credit for this tax by including it on Form 1040, line 71, and checking box a on that line. How to do amended tax return Attach Copy B of Form 2439 to your return, and keep Copy C for your records. How to do amended tax return Basis adjustment. How to do amended tax return   Increase your basis in your mutual fund, or your interest in a REIT, by the difference between the gain you report and the credit you claim for the tax paid. How to do amended tax return Additional information. How to do amended tax return   For more information on the treatment of distributions from mutual funds, see Publication 550. How to do amended tax return Nondividend Distributions A nondividend distribution is a distribution that is not paid out of the earnings and profits of a corporation or a mutual fund. How to do amended tax return You should receive a Form 1099-DIV or other statement showing the nondividend distribution. How to do amended tax return On Form 1099-DIV, a nondividend distribution will be shown in box 3. How to do amended tax return If you do not receive such a statement, you report the distribution as an ordinary dividend. How to do amended tax return Basis adjustment. How to do amended tax return   A nondividend distribution reduces the basis of your stock. How to do amended tax return It is not taxed until your basis in the stock is fully recovered. How to do amended tax return This nontaxable portion is also called a return of capital; it is a return of your investment in the stock of the company. How to do amended tax return If you buy stock in a corporation in different lots at different times, and you cannot definitely identify the shares subject to the nondividend distribution, reduce the basis of your earliest purchases first. How to do amended tax return   When the basis of your stock has been reduced to zero, report any additional nondividend distribution you receive as a capital gain. How to do amended tax return Whether you report it as a long-term or short-term capital gain depends on how long you have held the stock. How to do amended tax return See Holding Period in chapter 14. How to do amended tax return Example. How to do amended tax return You bought stock in 2000 for $100. How to do amended tax return In 2003, you received a nondividend distribution of $80. How to do amended tax return You did not include this amount in your income, but you reduced the basis of your stock to $20. How to do amended tax return You received a nondividend distribution of $30 in 2013. How to do amended tax return The first $20 of this amount reduced your basis to zero. How to do amended tax return You report the other $10 as a long-term capital gain for 2013. How to do amended tax return You must report as a long-term capital gain any nondividend distribution you receive on this stock in later years. How to do amended tax return Liquidating Distributions Liquidating distributions, sometimes called liquidating dividends, are distributions you receive during a partial or complete liquidation of a corporation. How to do amended tax return These distributions are, at least in part, one form of a return of capital. How to do amended tax return They may be paid in one or more installments. How to do amended tax return You will receive Form 1099-DIV from the corporation showing you the amount of the liquidating distribution in box 8 or 9. How to do amended tax return For more information on liquidating distributions, see chapter 1 of Publication 550. How to do amended tax return Distributions of Stock and Stock Rights Distributions by a corporation of its own stock are commonly known as stock dividends. How to do amended tax return Stock rights (also known as “stock options”) are distributions by a corporation of rights to acquire the corporation's stock. How to do amended tax return Generally, stock dividends and stock rights are not taxable to you, and you do not report them on your return. How to do amended tax return Taxable stock dividends and stock rights. How to do amended tax return   Distributions of stock dividends and stock rights are taxable to you if any of the following apply. How to do amended tax return You or any other shareholder have the choice to receive cash or other property instead of stock or stock rights. How to do amended tax return The distribution gives cash or other property to some shareholders and an increase in the percentage interest in the corporation's assets or earnings and profits to other shareholders. How to do amended tax return The distribution is in convertible preferred stock and has the same result as in (2). How to do amended tax return The distribution gives preferred stock to some common stock shareholders and common stock to other common stock shareholders. How to do amended tax return The distribution is on preferred stock. How to do amended tax return (The distribution, however, is not taxable if it is an increase in the conversion ratio of convertible preferred stock made solely to take into account a stock dividend, stock split, or similar event that would otherwise result in reducing the conversion right. How to do amended tax return )   The term “stock” includes rights to acquire stock, and the term “shareholder” includes a holder of rights or of convertible securities. How to do amended tax return If you receive taxable stock dividends or stock rights, include their fair market value at the time of distribution in your income. How to do amended tax return Preferred stock redeemable at a premium. How to do amended tax return   If you hold preferred stock having a redemption price higher than its issue price, the difference (the redemption premium) generally is taxable as a constructive distribution of additional stock on the preferred stock. How to do amended tax return For more information, see chapter 1 of Publication 550. How to do amended tax return Basis. How to do amended tax return   Your basis in stock or stock rights received in a taxable distribution is their fair market value when distributed. How to do amended tax return If you receive stock or stock rights that are not taxable to you, see Stocks and Bonds under Basis of Investment Property in chapter 4 of Publication 550 for information on how to figure their basis. How to do amended tax return Fractional shares. How to do amended tax return    You may not own enough stock in a corporation to receive a full share of stock if the corporation declares a stock dividend. How to do amended tax return However, with the approval of the shareholders, the corporation may set up a plan in which fractional shares are not issued but instead are sold, and the cash proceeds are given to the shareholders. How to do amended tax return Any cash you receive for fractional shares under such a plan is treated as an amount realized on the sale of the fractional shares. How to do amended tax return Report this transaction on Form 8949, Sales and Other Dispositions of Capital Assets. How to do amended tax return Enter your gain or loss, the difference between the cash you receive and the basis of the fractional shares sold, in column (h) of Schedule D (Form 1040) in Part I or Part II, whichever is appropriate. How to do amended tax return    Report these transactions on Form 8949 with the correct box checked. How to do amended tax return   For more information on Form 8949 and Schedule D (Form 1040), see chapter 4 of Publication 550. How to do amended tax return Also see the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040). How to do amended tax return Example. How to do amended tax return You own one share of common stock that you bought on January 3, 2004, for $100. How to do amended tax return The corporation declared a common stock dividend of 5% on June 29, 2013. How to do amended tax return The fair market value of the stock at the time the stock dividend was declared was $200. How to do amended tax return You were paid $10 for the fractional-share stock dividend under a plan described in the discussion above. How to do amended tax return You figure your gain or loss as follows: Fair market value of old stock $200. How to do amended tax return 00 Fair market value of stock dividend (cash received) +10. How to do amended tax return 00 Fair market value of old stock and stock dividend $210. How to do amended tax return 00 Basis (cost) of old stock after the stock dividend (($200 ÷ $210) × $100) $95. How to do amended tax return 24 Basis (cost) of stock dividend (($10 ÷ $210) × $100) + 4. How to do amended tax return 76 Total $100. How to do amended tax return 00 Cash received $10. How to do amended tax return 00 Basis (cost) of stock dividend − 4. How to do amended tax return 76 Gain $5. How to do amended tax return 24 Because you had held the share of stock for more than 1 year at the time the stock dividend was declared, your gain on the stock dividend is a long-term capital gain. How to do amended tax return Scrip dividends. How to do amended tax return   A corporation that declares a stock dividend may issue you a scrip certificate that entitles you to a fractional share. How to do amended tax return The certificate is generally nontaxable when you receive it. How to do amended tax return If you choose to have the corporation sell the certificate for you and give you the proceeds, your gain or loss is the difference between the proceeds and the portion of your basis in the corporation's stock allocated to the certificate. How to do amended tax return   However, if you receive a scrip certificate that you can choose to redeem for cash instead of stock, the certificate is taxable when you receive it. How to do amended tax return You must include its fair market value in income on the date you receive it. How to do amended tax return Other Distributions You may receive any of the following distributions during the year. How to do amended tax return Exempt-interest dividends. How to do amended tax return   Exempt-interest dividends you receive from a mutual fund or other regulated investment company, including those received from a qualified fund of funds in any tax year beginning after December 22, 2010, are not included in your taxable income. How to do amended tax return Exempt-interest dividends should be shown in box 10 of Form 1099-DIV. How to do amended tax return Information reporting requirement. How to do amended tax return   Although exempt-interest dividends are not taxable, you must show them on your tax return if you have to file a return. How to do amended tax return This is an information reporting requirement and does not change the exempt-interest dividends to taxable income. How to do amended tax return Alternative minimum tax treatment. How to do amended tax return   Exempt-interest dividends paid from specified private activity bonds may be subject to the alternative minimum tax. How to do amended tax return See Alternative Minimum Tax (AMT) in chapter 30 for more information. How to do amended tax return Dividends on insurance policies. How to do amended tax return    Insurance policy dividends the insurer keeps and uses to pay your premiums are not taxable. How to do amended tax return However, you must report as taxable interest income the interest that is paid or credited on dividends left with the insurance company. How to do amended tax return    If dividends on an insurance contract (other than a modified endowment contract) are distributed to you, they are a partial return of the premiums you paid. How to do amended tax return Do not include them in your gross income until they are more than the total of all net premiums you paid for the contract. How to do amended tax return Report any taxable distributions on insurance policies on Form 1040, line 21. How to do amended tax return Dividends on veterans' insurance. How to do amended tax return   Dividends you receive on veterans' insurance policies are not taxable. How to do amended tax return In addition, interest on dividends left with the Department of Veterans Affairs is not taxable. How to do amended tax return Patronage dividends. How to do amended tax return   Generally, patronage dividends you receive in money from a cooperative organization are included in your income. How to do amended tax return   Do not include in your income patronage dividends you receive on: Property bought for your personal use, or Capital assets or depreciable property bought for use in your business. How to do amended tax return But you must reduce the basis (cost) of the items bought. How to do amended tax return If the dividend is more than the adjusted basis of the assets, you must report the excess as income. How to do amended tax return   These rules are the same whether the cooperative paying the dividend is a taxable or tax-exempt cooperative. How to do amended tax return Alaska Permanent Fund dividends. How to do amended tax return    Do not report these amounts as dividends. How to do amended tax return Instead, report these amounts on Form 1040, line 21; Form 1040A, line 13; or Form 1040EZ, line 3. How to do amended tax return How To Report Dividend Income Generally, you can use either Form 1040 or Form 1040A to report your dividend income. How to do amended tax return Report the total of your ordinary dividends on line 9a of Form 1040 or Form 1040A. How to do amended tax return Report qualified dividends on line 9b of Form 1040 or Form 1040A. How to do amended tax return If you receive capital gain distributions, you may be able to use Form 1040A or you may have to use Form 1040. How to do amended tax return See Exceptions to filing Form 8949 and Schedule D (Form 1040) in chapter 16. How to do amended tax return If you receive nondividend distributions required to be reported as capital gains, you must use Form 1040. How to do amended tax return You cannot use Form 1040EZ if you receive any dividend income. How to do amended tax return Form 1099-DIV. How to do amended tax return   If you owned stock on which you received $10 or more in dividends and other distributions, you should receive a Form 1099-DIV. How to do amended tax return Even if you do not receive Form 1099-DIV, you must report all your dividend income. How to do amended tax return   See Form 1099-DIV for more information on how to report dividend income. How to do amended tax return Form 1040A or 1040. How to do amended tax return    You must complete Schedule B (Form 1040A or 1040), Part II, and attach it to your Form 1040A or 1040, if: Your ordinary dividends (Form 1099-DIV, box 1a) are more than $1,500, or You received, as a nominee, dividends that actually belong to someone else. How to do amended tax return If your ordinary dividends are more than $1,500, you must also complete Schedule B (Form 1040A or 1040), Part III. How to do amended tax return   List on Schedule B (Form 1040A or 1040), Part II, line 5, each payer's name and the ordinary dividends you received. How to do amended tax return If your securities are held by a brokerage firm (in “street name”), list the name of the brokerage firm shown on Form 1099-DIV as the payer. How to do amended tax return If your stock is held by a nominee who is the owner of record, and the nominee credited or paid you dividends on the stock, show the name of the nominee and the dividends you received or for which you were credited. How to do amended tax return   Enter on line 6 the total of the amounts listed on line 5. How to do amended tax return Also enter this total on line 9a of Form 1040A or 1040. How to do amended tax return Qualified dividends. How to do amended tax return   Report qualified dividends (Form 1099-DIV, box 1b) on line 9b of Form 1040 or Form 1040A. How to do amended tax return The amount in box 1b is already included in box 1a. How to do amended tax return Do not add the amount in box 1b to, or substract it from, the amount in box 1a. How to do amended tax return   Do not include any of the following on line 9b. How to do amended tax return Qualified dividends you received as a nominee. How to do amended tax return See Nominees under How to Report Dividend Income in chapter 1 of Publication 550. How to do amended tax return Dividends on stock for which you did not meet the holding period. How to do amended tax return See Holding period , earlier under Qualified Dividends. How to do amended tax return Dividends on any share of stock to the extent you are obligated (whether under a short sale or otherwise) to make related payments for positions in substantially similar or related property. How to do amended tax return Payments in lieu of dividends, but only if you know or have reason to know the payments are not qualified dividends. How to do amended tax return Payments shown in Form 1099-DIV, box 1b, from a foreign corporation to the extent you know or have reason to know the payments are not qualified dividends. How to do amended tax return   If you have qualified dividends, you must figure your tax by completing the Qualified Dividends and Capital Gain Tax Worksheet in the Form 1040 or 1040A instructions or the Schedule D Tax Worksheet in the Schedule D (Form 1040) instructions, whichever applies. How to do amended tax return Enter qualified dividends on line 2 of the worksheet. How to do amended tax return Investment interest deducted. How to do amended tax return   If you claim a deduction for investment interest, you may have to reduce the amount of your qualified dividends that are eligible for the 0%, 15%, or 20% tax rate. How to do amended tax return Reduce it by the qualified dividends you choose to include in investment income when figuring the limit on your investment interest deduction. How to do amended tax return This is done on the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet. How to do amended tax return For more information about the limit on investment interest, see Investment expenses in chapter 23. How to do amended tax return Expenses related to dividend income. How to do amended tax return   You may be able to deduct expenses related to dividend income if you itemize your deductions on Schedule A (Form 1040). How to do amended tax return See chapter 28 for general information about deducting expenses of producing income. How to do amended tax return More information. How to do amended tax return    For more information about how to report dividend income, see chapter 1 of Publication 550 or the instructions for the form you must file. How to do amended tax return Prev  Up  Next   Home   More Online Publications
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Resources for People with Disabilities

Read below to locate information and resources for disabled consumers. You can also visit Disability.gov to find resources in your community.


Organizations that Provide Services to Consumers with Disabilities

The National Council on Disability (NCD) is an independent federal agency that makes recommendations to the President and Congress to improve the quality of life for Americans with disabilities and their families. The NCD works to empower individuals with disabilities and to promote equal opportunity

The National Disability Rights Network (NDRN) provides legally based advocacy services for people with disabilities in the U.S.

The U.S. Department of Education's Office of Special Education and Rehabilitative Services (OSERS) provides training and information to parents of disabled children and to people who work with them.

The U.S. Department of Housing and Urban Development's (HUD) Office of Fair Housing and Equal Opportunity offers resources and answers questions about the housing rights of people with disabilities, and the responsibilities of housing providers and building and design professionals according to the federal law.

National Library Service for the Blind and Physically Handicapped (NLS) administers a free loan service of recorded and Braille books and magazines, music scores in Braille and large print, plus specially designed playback equipment. Service is also extended to eligible American citizens residing abroad. While NLS administers the program, direct service is provided through a national network of cooperating libraries.

Services and Resources for Consumers with Disabilities

Relay Services. Telecommunications relay services link telephone conversations between individuals who use standard voice telephones and those who use text telephones (TTYs). Calls can be made from either type of telephone to the other type through the relay service.

Local Relay Services. States provide relay services for local and long distance calls. Please consult your local telephone directory for information on the use, fees (if any), services, and dialing instructions for that area.

Federal Relay Service. The FRS, a program of the U.S. General Services Administration (GSA), provides access to TTY users who wish to conduct official business nationwide with and within the federal government. The toll-free number is 1-800-377-8642. For more information on relay communications or to obtain a brochure on using the FRS, please call toll-free 1-800-877-0996.

Other Services. Consumers who are deaf or hard of hearing, or who have a speech impairment, and use a TTY may receive operator and directory assistance for calls by calling toll-free 1-800-855-1155. Check the introductory pages of your local telephone directory for additional TTY services.

The How To Do Amended Tax Return

How to do amended tax return Index A Accelerated death benefits, Accelerated Death Benefits Accounting periods Change in, standard deduction not allowed, Persons not eligible for the standard deduction. How to do amended tax return Accrued leave payment Disability retirement and, Accrued leave payment. How to do amended tax return Adjusted gross income (AGI), Adjustments to Income Adjustments to income, Adjustments to Income Age Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). How to do amended tax return Age 65, Qualified Individual American Association of Retired Persons (AARP), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. How to do amended tax return Annuities, Pensions and Annuities Assistance (see Tax help) B Base amount, social security benefits, Base Amount Benefits Accident or health, Other compensation. How to do amended tax return Long-term care, Long-Term Care Insurance Contracts No-fault insurance, Other compensation. How to do amended tax return Sickness and injury, Sickness and Injury Benefits Social security, Are Any of Your Benefits Taxable? Veterans', Veterans' benefits. How to do amended tax return Bequests, Gifts and inheritances. How to do amended tax return Blind persons Standard deduction for, Higher standard deduction for blindness. How to do amended tax return C Child and dependent care credit, Child and Dependent Care Credit Children Standard deduction for, Standard Deduction for Dependents Chronically ill persons, Chronically ill individual. How to do amended tax return Chronically ill, defined, Terminally or chronically ill defined. How to do amended tax return Compensation For services, Compensation for Services Loss or disfigurement, Other compensation. How to do amended tax return Contributions Foreign employment, Foreign employment contributions. How to do amended tax return Pension or annuity, Cost. How to do amended tax return Cost, pension or annuity, Cost. How to do amended tax return Credit Child and dependent care, Child and Dependent Care Credit Earned income, Earned Income Credit (EIC) The elderly or the disabled, Credit for the Elderly or the Disabled Credit for the elderly or the disabled, Credit for the Elderly or the Disabled D Death benefit, accelerated, Accelerated Death Benefits Decedents, Dependents. How to do amended tax return Standard deduction, Decedent's final return. How to do amended tax return Deductions Generally, Deductions Insurance premiums, Medical Insurance Premiums Itemized, Itemized Deductions Meals and lodging, Meals and Lodging Medical and dental, Medical and Dental Expenses Standard, Standard Deduction Dependents, Dependents. How to do amended tax return Standard deduction for, Standard Deduction for Dependents Disabilities, individuals with Ownership and use test, Exception to use test for individuals with a disability. How to do amended tax return Disability Person with, Persons with disabilities. How to do amended tax return Physician's statement, Physician's statement. How to do amended tax return Total and permanent, Permanent and total disability. How to do amended tax return Disability income, Disability Pensions, Other compensation. How to do amended tax return , Disability income. How to do amended tax return Distributions, retirement plan, Retirement Plan Distributions Drugs (see Medicines) Dual-status taxpayers Standard deduction, Persons not eligible for the standard deduction. How to do amended tax return E Early distributions, tax, Tax on Early Distributions Earned income credit, Earned Income Credit (EIC) Elderly or disabled credit, Credit for the Elderly or the Disabled Elderly persons Standard deduction for age 65 or older, Higher standard deduction for age (65 or older). How to do amended tax return Employment tax withholding, Reminders Employment taxes, Employment taxes. How to do amended tax return Endowment proceeds, Endowment Contract Proceeds Estimated tax, Tax Withholding and Estimated Tax, Estimated Tax, Who Must Make Estimated Tax Payments Excess accumulation, tax on, Tax on Excess Accumulation Exclusion, gain on sale of home, Maximum Amount of Exclusion F Federal Employees Compensation Act (FECA) payments, Federal Employees' Compensation Act (FECA). How to do amended tax return Filing requirements Decedents, Dependents. How to do amended tax return General requirements, General Requirements Surviving spouse, Surviving spouse. How to do amended tax return Final return for decedent Standard deduction, Decedent's final return. How to do amended tax return First-time homebuyer credit Recapture, Repaying the first-time homebuyer credit because you sold your home. How to do amended tax return Form, Credit for the Elderly or the Disabled, Physician's statement. How to do amended tax return 1099-R, Form 1099-R. How to do amended tax return , Form 1099-R. How to do amended tax return 5329, Form 5329. How to do amended tax return 8853, Accelerated Death Benefits Schedule R, Credit for the Elderly or the Disabled, Physician's statement. How to do amended tax return W-4P, Withholding. How to do amended tax return Free tax services, Free help with your tax return. How to do amended tax return G Gain on sale of home (see Sale of home) General rule, pension or annuity, Pensions and Annuities Gifts, Gifts and inheritances. How to do amended tax return H Help (see Tax help) Home care (see Nursing services) Home improvements, Home Improvements Home, sale of, Sale of Home Hospital services, Hospital Services Household help, Household Help I Income Adjustments, Adjustments to Income Disability, Disability Pensions, Disability income. How to do amended tax return Gross, defined, Gross income. How to do amended tax return Nontaxable, Taxable and Nontaxable Income Sale of home, Sale of Home Self-employment, Self-employed persons. How to do amended tax return Taxable, Taxable and Nontaxable Income Individual retirement arrangement (IRA) Adjustments to income, Individual Retirement Arrangement (IRA) Contributions and Deductions Contributions, Contributions. How to do amended tax return Deductible contribution, Deductible contribution. How to do amended tax return Distributions, Individual Retirement Arrangements (IRAs) Inheritances, Gifts and inheritances. How to do amended tax return Injury benefits, Sickness and Injury Benefits, Cost paid by you. How to do amended tax return Insurance Accident and health, Other compensation. How to do amended tax return , Medical Insurance Premiums Benefits, long-term care, Long-Term Care Insurance Contracts Benefits, no-fault insurance, Other compensation. How to do amended tax return Life insurance proceeds, Life Insurance Proceeds Proceeds paid after death, Life Insurance Proceeds Proceeds paid before death, Accelerated Death Benefits Insurance premiums for retired public safety officers, Insurance Premiums for Retired Public Safety Officers Itemized deductions, Itemized Deductions Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. How to do amended tax return L Life insurance proceeds, Life Insurance Proceeds Long-term care, Long-Term Care Chronically ill individuals, Chronically ill individual. How to do amended tax return Maintenance and personal care services, Maintenance and personal care services. How to do amended tax return Qualified insurance contracts, Qualified long-term care insurance contracts. How to do amended tax return Qualified services, Qualified long-term care services. How to do amended tax return Long-term care insurance, Long-Term Care Insurance Contracts Loss or disfigurement compensation, Other compensation. How to do amended tax return Lump-sum distributions, Lump-sum distributions. How to do amended tax return Lump-sum election, social security, Lump-Sum Election M Maintenance and personal care services, Maintenance and personal care services. How to do amended tax return Married filing separately Itemized deductions One spouse has itemized so other must as well, Persons not eligible for the standard deduction. How to do amended tax return Married taxpayers Age 65 or older spouse Standard deduction, Spouse 65 or older or blind. How to do amended tax return Blind spouse Standard deduction, Spouse 65 or older or blind. How to do amended tax return Meals and lodging expenses, Meals and Lodging Medical expenses, Medical and Dental Expenses Medicare, Medicare Part A. How to do amended tax return , Medicare Part B. How to do amended tax return , Medicare Part D. How to do amended tax return Benefits, Medicare. How to do amended tax return Medicines, Medicines Imported, Imported medicines and drugs. How to do amended tax return Military retirement pay, Military Retirement Pay Minimum distributions, Tax on Excess Accumulation Minimum wage, Substantial gainful activity. How to do amended tax return Missing children, Reminders Mortgage assistance payments, Mortgage assistance payments. How to do amended tax return N Nonperiodic distributions, Nonperiodic Distributions Nonqualified use, Period of nonqualified use. How to do amended tax return Nonresident aliens Standard deduction, Persons not eligible for the standard deduction. How to do amended tax return Nontaxable income, Payments from a state fund for victims of crime. How to do amended tax return Accident or health insurance benefits, Other compensation. How to do amended tax return Bequests, Gifts and inheritances. How to do amended tax return Generally, Taxable and Nontaxable Income Gifts, Gifts and inheritances. How to do amended tax return Inheritances, Gifts and inheritances. How to do amended tax return Mortgage assistance payments, Mortgage assistance payments. How to do amended tax return No-fault insurance benefits, Other compensation. How to do amended tax return Nutrition program for elderly, Nutrition Program for the Elderly. How to do amended tax return Public assistance payments, Welfare benefits. How to do amended tax return Sickness and injury benefits, Sickness and Injury Benefits Veterans' benefits, Veterans' benefits. How to do amended tax return Winter energy use, Payments to reduce cost of winter energy use. How to do amended tax return Workers' compensation, Workers' Compensation Nursing home, Nursing home. How to do amended tax return Nursing services, Nursing Services Chronically ill individuals, Chronically ill individual. How to do amended tax return Nutrition program for elderly, Nutrition Program for the Elderly. How to do amended tax return O Old-age, survivors, and disability insurance benefits (OASDI), Old-age, survivors, and disability insurance benefits (OASDI). How to do amended tax return Other items, Other Items Overall limitation, Overall limitation. How to do amended tax return P Payments, estimated tax, Estimated Tax Pensions, Pensions and Annuities Pensions, disability, Disability Pensions Photographs, missing children, Reminders Physician's statement, disability, Physician's statement. How to do amended tax return Prepaid insurance premiums, Prepaid insurance premiums. How to do amended tax return Preparer, paid, Reminders Preparing your return, Return preparation assistance. How to do amended tax return Profit-sharing plan, Retirement and profit-sharing plans. How to do amended tax return Public assistance payments, Welfare benefits. How to do amended tax return Publications (see Tax help) Q Qualified retirement plan, Tax on Early Distributions R Railroad retirement benefits, Railroad Retirement Benefits, Social Security and Equivalent Railroad Retirement Benefits Repayments Social security benefits, Repayment of Benefits Reporting pension income, How to report. How to do amended tax return Residence, sale of, Sale of Home Retirement plans, distributions, Retirement Plan Distributions Returns Decedent, Dependents. How to do amended tax return Executors and administrators, Dependents. How to do amended tax return Filing requirements, 2013 Filing Requirements Surviving spouse, Surviving spouse. How to do amended tax return Reverse mortgages, Reverse Mortgages S Salaries (see Compensation) Sale of Home First-time homebuyer credit, Repaying the first-time homebuyer credit because you sold your home. How to do amended tax return Surviving spouse, Reminders Sale of home, Sale of Home Self-employed, Self-employed persons. How to do amended tax return Short tax year Change in annual accounting period, Persons not eligible for the standard deduction. How to do amended tax return Sickness and injury benefits, Sickness and Injury Benefits Simplified method, Pensions and Annuities Social security benefits, Social Security and Equivalent Railroad Retirement Benefits Standard deduction, Standard Deduction Age 65 or older, Higher standard deduction for age (65 or older). How to do amended tax return Blind persons, Higher standard deduction for blindness. How to do amended tax return Dependents, Standard Deduction for Dependents Final return of decedent, Decedent's final return. How to do amended tax return Married filing separately One spouse has itemized, Persons not eligible for the standard deduction. How to do amended tax return Starting date, annuity, Cost. How to do amended tax return State fund for victims of crime, Payments from a state fund for victims of crime. How to do amended tax return Substantial gainful activity, Substantial gainful activity. How to do amended tax return Surrender of Iife insurance, Surrender of policy for cash. How to do amended tax return Surviving Spouse, Reminders Surviving spouse, Surviving spouse. How to do amended tax return Surviving spouse, insurance, Surviving spouse. How to do amended tax return Survivors of retirees, Survivors of retirees. How to do amended tax return T Tax Early distributions, Tax on Early Distributions Estimated, Tax Withholding and Estimated Tax, Estimated Tax Excess accumulation, Tax on Excess Accumulation Tax counseling for the elderly (TCE), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. How to do amended tax return Tax help, How To Get Tax Help Tax option, 10-year, Lump-sum distributions. How to do amended tax return Tax return preparers, Reminders Taxable income, Taxable and Nontaxable Income Taxation of benefits, Are Any of Your Benefits Taxable? Terminally ill, defined, Terminally or chronically ill defined. How to do amended tax return Total and permanent disability, defined, Permanent and total disability. How to do amended tax return Transportation expenses, Transportation TTY/TDD information, How To Get Tax Help U U. How to do amended tax return S. How to do amended tax return citizen or resident, U. How to do amended tax return S. How to do amended tax return citizen or resident alien. How to do amended tax return Unemployment compensation, Unemployment compensation. How to do amended tax return V Veterans' benefits, Veterans' benefits. How to do amended tax return Viatical settlement, Accelerated Death Benefits Victims of crime, Payments from a state fund for victims of crime. How to do amended tax return Volunteer income tax assistance (VITA), Volunteer Income Tax Assistance and Tax Counseling for the Elderly. How to do amended tax return Volunteer work, Volunteer work. How to do amended tax return W Wages (see Compensation) Winter energy use payments, Payments to reduce cost of winter energy use. How to do amended tax return Withholding Employment tax, Reminders Pensions and annuities, Withholding. How to do amended tax return Workers' compensation, Workers' Compensation Worksheets, social security, Which worksheet to use. How to do amended tax return Prev  Up     Home   More Online Publications