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Where To Find 2011 Tax Forms

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Where to find 2011 tax forms Publication 550 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. Where to find 2011 tax forms Tax questions. Where to find 2011 tax forms Future Developments For the latest information about developments related to Publication 550, such as legislation enacted after it was published, go to www. Where to find 2011 tax forms irs. Where to find 2011 tax forms gov/pub550. Where to find 2011 tax forms What's New Net investment income tax (NIIT). Where to find 2011 tax forms  Beginning in 2013, you may be subject to the NIIT. Where to find 2011 tax forms The NIIT applies at a rate of 3. Where to find 2011 tax forms 8% to certain net investment income of individuals, estates, and trusts that have income above statutory threshold amounts. Where to find 2011 tax forms See Net investment income tax (NIIT) , later. Where to find 2011 tax forms Maximum capital gain rates. Where to find 2011 tax forms  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. Where to find 2011 tax forms See Capital Gain Tax Rates , later, for more information. Where to find 2011 tax forms Gift tax exclusion amount increased. Where to find 2011 tax forms  For calendar year 2013, the first $14,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts. Where to find 2011 tax forms See Property Received as a Gift , later. Where to find 2011 tax forms Reminders Mutual fund distributions. Where to find 2011 tax forms  Publication 564, Mutual Fund Distributions, has been incorporated into this publication. Where to find 2011 tax forms Foreign source income. Where to find 2011 tax forms  If you are a U. Where to find 2011 tax forms S. Where to find 2011 tax forms citizen with investment income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt by U. Where to find 2011 tax forms S. Where to find 2011 tax forms law. Where to find 2011 tax forms 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. Where to find 2011 tax forms Employee stock options. Where to find 2011 tax forms  If you received an option to buy or sell stock or other property as payment for your services, see Publication 525, Taxable and Nontaxable Income, for the special tax rules that apply. Where to find 2011 tax forms Photographs of missing children. Where to find 2011 tax forms  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. Where to find 2011 tax forms Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Where to find 2011 tax forms 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. Where to find 2011 tax forms Introduction This publication provides information on the tax treatment of investment income and expenses. Where to find 2011 tax forms It includes information on the tax treatment of investment income and expenses for individual shareholders of mutual funds or other regulated investment companies, such as money market funds. Where to find 2011 tax forms It explains what investment income is taxable and what investment expenses are deductible. Where to find 2011 tax forms It explains when and how to show these items on your tax return. Where to find 2011 tax forms It also explains how to determine and report gains and losses on the disposition of investment property and provides information on property trades and tax shelters. Where to find 2011 tax forms The glossary at the end of this publication defines many of the terms used. Where to find 2011 tax forms Investment income. Where to find 2011 tax forms   This generally includes interest, dividends, capital gains, and other types of distributions including mutual fund distributions. Where to find 2011 tax forms Investment expenses. Where to find 2011 tax forms   These include interest paid or incurred to acquire investment property and expenses to manage or collect income from investment property. Where to find 2011 tax forms Qualified retirement plans and IRAs. Where to find 2011 tax forms   The rules in this publication do not apply to mutual fund shares held in individual retirement arrangements (IRAs), section 401(k) plans, and other qualified retirement plans. Where to find 2011 tax forms The value of the mutual fund shares and earnings allocated to you are included in your retirement plan assets and stay tax free generally until the plan distributes them to you. Where to find 2011 tax forms The tax rules that apply to retirement plan distributions are explained in the following publications. Where to find 2011 tax forms Publication 560, Retirement Plans for Small Business. Where to find 2011 tax forms Publication 571, Tax-Sheltered Annuity Plans. Where to find 2011 tax forms Publication 575, Pension and Annuity Income. Where to find 2011 tax forms Publication 590, Individual Retirement Arrangements (IRAs). Where to find 2011 tax forms Publication 721, Tax Guide to U. Where to find 2011 tax forms S. Where to find 2011 tax forms Civil Service Retirement Benefits. Where to find 2011 tax forms    Comments and suggestions. Where to find 2011 tax forms   We welcome your comments about this publication and your suggestions for future editions. Where to find 2011 tax forms   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. Where to find 2011 tax forms NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Where to find 2011 tax forms Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Where to find 2011 tax forms   You can send your comments from www. Where to find 2011 tax forms irs. Where to find 2011 tax forms gov/formspubs/. Where to find 2011 tax forms Click on “More Information” and then on “Comment on Tax Forms and Publications. Where to find 2011 tax forms ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. Where to find 2011 tax forms Ordering forms and publications. Where to find 2011 tax forms   Visit www. Where to find 2011 tax forms irs. Where to find 2011 tax forms 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. Where to find 2011 tax forms Internal Revenue Service 1201 N. Where to find 2011 tax forms Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. Where to find 2011 tax forms   If you have a tax question, check the information available on IRS. Where to find 2011 tax forms gov or call 1-800-829-1040. Where to find 2011 tax forms We cannot answer tax questions sent to either of the above addresses. 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The Where To Find 2011 Tax Forms

Where to find 2011 tax forms 1. Where to find 2011 tax forms   Scholarships, Fellowships, Grants, and Tuition Reductions Table of Contents Reminder Introduction Scholarships and FellowshipsTax-Free Scholarships and Fellowships Taxable Scholarships and Fellowships Reporting Scholarships and Fellowships Other Types of Educational AssistanceFulbright Grants Pell Grants and Other Title IV Need-Based Education Grants Payment to Service Academy Cadets Veterans' Benefits Qualified Tuition Reduction Reminder Individual retirement arrangements (IRAs). Where to find 2011 tax forms  You can set up and make contributions to an IRA if you receive taxable compensation. Where to find 2011 tax forms Under this rule, a taxable scholarship or fellowship is compensation only if it is shown in box 1 of your Form W-2, Wage and Tax Statement. Where to find 2011 tax forms For more information about IRAs, see Publication 590. Where to find 2011 tax forms Introduction This chapter discusses the income tax treatment of various types of educational assistance you may receive if you are studying, teaching, or researching in the United States. Where to find 2011 tax forms The educational assistance can be for a primary or secondary school, a college or university, or a vocational school. Where to find 2011 tax forms Included are discussions of: Scholarships, Fellowships, Need-based education grants, such as a Pell Grant, and Qualified tuition reductions. Where to find 2011 tax forms Many types of educational assistance are tax free if they meet the requirements discussed here. Where to find 2011 tax forms Special rules apply to U. Where to find 2011 tax forms S. Where to find 2011 tax forms citizens and resident aliens who have received scholarships or fellowships for studying, teaching, or researching abroad. Where to find 2011 tax forms For information about these rules, see Publication 54, Tax Guide for U. Where to find 2011 tax forms S. Where to find 2011 tax forms Citizens and Resident Aliens Abroad. Where to find 2011 tax forms Scholarships and Fellowships A scholarship is generally an amount paid or allowed to, or for the benefit of, a student (whether an undergraduate or a graduate) at an educational institution to aid in the pursuit of his or her studies. Where to find 2011 tax forms A fellowship is generally an amount paid for the benefit of an individual to aid in the pursuit of study or research. Where to find 2011 tax forms Amount of scholarship or fellowship. Where to find 2011 tax forms   The amount of a scholarship or fellowship includes the following: The value of contributed services and accommodations. Where to find 2011 tax forms This includes such services and accommodations as room (lodging), board (meals), laundry service, and similar services or accommodations that are received by an individual as a part of a scholarship or fellowship. Where to find 2011 tax forms The amount of tuition, matriculation, and other fees that are paid or remitted to the student to aid the student in pursuing study or research. Where to find 2011 tax forms Any amount received in the nature of a family allowance as a part of a scholarship or fellowship. Where to find 2011 tax forms Tax-Free Scholarships and Fellowships A scholarship or fellowship is tax free (excludable from gross income) only if you are a candidate for a degree at an eligible educational institution. Where to find 2011 tax forms A scholarship or fellowship is tax free only to the extent: It does not exceed your expenses; It is not designated or earmarked for other purposes (such as room and board), and does not require (by its terms) that it cannot be used for qualified education expenses; and It does not represent payment for teaching, research, or other services required as a condition for receiving the scholarship. Where to find 2011 tax forms (But for exceptions, see Payment for services,later. Where to find 2011 tax forms Use Worksheet 1–1 to figure the amount of a scholarship or fellowship you can exclude from gross income. Where to find 2011 tax forms Candidate for a degree. Where to find 2011 tax forms   You are a candidate for a degree if you: Attend a primary or secondary school or are pursuing a degree at a college or university, or Attend an educational institution that: Provides a program that is acceptable for full credit toward a bachelor's or higher degree, or offers a program of training to prepare students for gainful employment in a recognized occupation; and Is authorized under federal or state law to provide such a program and is accredited by a nationally recognized accreditation agency. Where to find 2011 tax forms Eligible educational institution. Where to find 2011 tax forms   An eligible educational institution is one whose primary function is the presentation of formal instruction and that normally maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Where to find 2011 tax forms Qualified education expenses. Where to find 2011 tax forms   For purposes of tax-free scholarships and fellowships, these are expenses for: Tuition and fees required to enroll at or attend an eligible educational institution, and Course-related expenses, such as fees, books, supplies, and equipment that are required for the courses at the eligible educational institution. Where to find 2011 tax forms These items must be required of all students in your course of instruction. Where to find 2011 tax forms Expenses that do not qualify. Where to find 2011 tax forms   Qualified education expenses do not include the cost of: Room and board, Travel, Research, Clerical help, or Equipment and other expenses that are not required for enrollment in or attendance at an eligible educational institution. Where to find 2011 tax forms Payment for services. Where to find 2011 tax forms   Generally, you cannot exclude from your gross income the part of any scholarship or fellowship that represents payment for teaching, research, or other services required as a condition for receiving the scholarship. Where to find 2011 tax forms This applies even if all candidates for a degree must perform the services to receive the degree. Where to find 2011 tax forms (See exceptions next. Where to find 2011 tax forms ) Exceptions. Where to find 2011 tax forms   You do not have to treat as payment for services the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Where to find 2011 tax forms Example 1. Where to find 2011 tax forms You received a scholarship of $2,500. Where to find 2011 tax forms The scholarship was not received under either of the exceptions mentioned above. Where to find 2011 tax forms As a condition for receiving the scholarship, you must serve as a part-time teaching assistant. Where to find 2011 tax forms Of the $2,500 scholarship, $1,000 represents payment for teaching. Where to find 2011 tax forms The provider of your scholarship gives you a Form W-2 showing $1,000 as income. Where to find 2011 tax forms Your qualified education expenses were at least $1,500. Where to find 2011 tax forms Assuming that all other conditions are met, $1,500 of your scholarship is tax free. Where to find 2011 tax forms The $1,000 you received for teaching is taxable. Where to find 2011 tax forms Example 2. Where to find 2011 tax forms You are a candidate for a degree at a medical school. Where to find 2011 tax forms You receive a scholarship (not under either of the exceptions mentioned above) for your medical education and training. Where to find 2011 tax forms The terms of your scholarship require you to perform future services. Where to find 2011 tax forms A substantial penalty applies if you do not comply. Where to find 2011 tax forms The entire amount of your grant is taxable as payment for services in the year it is received. Where to find 2011 tax forms Athletic Scholarships An athletic scholarship is tax free only if and to the extent it meets the requirements discussed later. Where to find 2011 tax forms Worksheet 1-1. Where to find 2011 tax forms    You can use Worksheet 1-1, Taxable Scholarship and Fellowship Income , later, to figure the tax-free and taxable parts of your athletic scholarship. Where to find 2011 tax forms    Worksheet 1-1. Where to find 2011 tax forms Taxable Scholarship and Fellowship Income 1. Where to find 2011 tax forms Enter the total amount of any scholarship or fellowship for 2013. Where to find 2011 tax forms See Amount of scholarship or fellowship, earlier. Where to find 2011 tax forms 1. Where to find 2011 tax forms       If you are a degree candidate at an eligible educational institution, go to line 2. Where to find 2011 tax forms If you are not a degree candidate at an eligible educational institution, stop here. Where to find 2011 tax forms The entire amount is taxable. Where to find 2011 tax forms For information on how to report this amount on your tax return, see Reporting Scholarships and Fellowships , earlier, in this chapter. Where to find 2011 tax forms       2. Where to find 2011 tax forms Enter the amount from line 1 that was for teaching, research, or any other services required as a condition for receiving the scholarship. Where to find 2011 tax forms (Do not include amounts received for these items under the National Health Service Corps Scholarship Program or the Armed Forces Health Professions Scholarship and Financial Assistance Program. Where to find 2011 tax forms ) 2. Where to find 2011 tax forms     3. Where to find 2011 tax forms Subtract line 2 from line 1 3. Where to find 2011 tax forms     4. Where to find 2011 tax forms Enter the amount from line 3 that your scholarship or fellowship required you to use for other than qualified education expenses 4. Where to find 2011 tax forms     5. Where to find 2011 tax forms Subtract line 4 from line 3 5. Where to find 2011 tax forms     6. Where to find 2011 tax forms Enter the amount of your qualified education expenses 6. Where to find 2011 tax forms     7. Where to find 2011 tax forms Enter the smaller of line 5 or line 6. Where to find 2011 tax forms This amount is the most you can exclude from your gross income (the tax-free part of the scholarship or fellowship) 7. Where to find 2011 tax forms     8. Where to find 2011 tax forms Subtract line 7 from line 5 8. Where to find 2011 tax forms     9. Where to find 2011 tax forms Taxable part. Where to find 2011 tax forms Add lines 2, 4, and 8. Where to find 2011 tax forms See Reporting Scholarships and Fellowships , earlier, for how to report this amount on your tax return 9. Where to find 2011 tax forms     Taxable Scholarships and Fellowships If and to the extent your scholarship or fellowship does not meet the requirements described earlier, it is taxable and must be included in gross income. Where to find 2011 tax forms You can use Worksheet 1–1, Taxable Scholarship and Fellowship Income, later, to figure the tax-free and taxable parts of your scholarship or fellowship. Where to find 2011 tax forms Reporting Scholarships and Fellowships Whether you must report your scholarship or fellowship depends on whether you must file a return and whether any part of your scholarship or fellowship is taxable. Where to find 2011 tax forms If your only income is a completely tax-free scholarship or fellowship, you do not have to file a tax return and no reporting is necessary. Where to find 2011 tax forms If all or part of your scholarship or fellowship is taxable and you are required to file a tax return, report the taxable amount as explained below. Where to find 2011 tax forms You must report the taxable amount whether or not you received a Form W-2. Where to find 2011 tax forms If you receive an incorrect Form W-2, ask the payer for a corrected one. Where to find 2011 tax forms For information on whether you must file a return, see Publication 501, Exemptions, Standard Deduction, and Filing Information, or your income tax form instructions. Where to find 2011 tax forms How To Report How you report any taxable scholarship or fellowship income depends on which return you file. Where to find 2011 tax forms Form 1040EZ. Where to find 2011 tax forms   If you file Form 1040EZ, include the taxable amount in the total on line 1. Where to find 2011 tax forms If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 1. Where to find 2011 tax forms Form 1040A. Where to find 2011 tax forms   If you file Form 1040A, include the taxable amount in the total on line 7. Where to find 2011 tax forms If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount in the space to the left of line 7. Where to find 2011 tax forms Form 1040. Where to find 2011 tax forms   If you file Form 1040, include the taxable amount in the total on line 7. Where to find 2011 tax forms If the taxable amount was not reported on Form W-2, also enter “SCH” and the taxable amount on the dotted line next to line 7. Where to find 2011 tax forms Schedule SE (Form 1040). Where to find 2011 tax forms   To determine your net earnings from self-employment, include amounts you receive under a scholarship as pay for your services that are reported to you on Form 1099-MISC, Miscellaneous Income. Where to find 2011 tax forms If your net earnings are $400 or more, you must pay self-employment tax. Where to find 2011 tax forms Use Schedule SE, Self-Employment Tax, to figure this tax. Where to find 2011 tax forms Form 1040NR. Where to find 2011 tax forms   If you file Form 1040NR, report the taxable amount on line 12. Where to find 2011 tax forms Generally, you must report the amount shown in box 2 of Form(s) 1042-S, Foreign Person's U. Where to find 2011 tax forms S. Where to find 2011 tax forms Source Income Subject to Withholding. Where to find 2011 tax forms See the Instructions for Form 1040NR for more information. Where to find 2011 tax forms Form 1040NR-EZ. Where to find 2011 tax forms   If you file Form 1040NR-EZ, report the taxable amount on line 5. Where to find 2011 tax forms Generally, you must report the amount shown in box 2 of Form(s) 1042-S. Where to find 2011 tax forms See the Instructions for Form 1040NR-EZ for more information. Where to find 2011 tax forms Other Types of Educational Assistance The following discussions deal with other common types of educational assistance. Where to find 2011 tax forms Fulbright Grants A Fulbright grant is generally treated as a scholarship or fellowship in figuring how much of the grant is tax free. Where to find 2011 tax forms Pell Grants and Other Title IV Need-Based Education Grants These need-based grants are treated as scholarships for purposes of determining their tax treatment. Where to find 2011 tax forms They are tax free to the extent used for qualified education expenses during the period for which a grant is awarded. Where to find 2011 tax forms Payment to Service Academy Cadets An appointment to a United States military academy is not a scholarship or fellowship. Where to find 2011 tax forms Payment you receive as a cadet or midshipman at an armed services academy is pay for personal services and will be reported to you in box 1 of Form W-2. Where to find 2011 tax forms Include this pay in your income in the year you receive it unless one of the exceptions, discussed earlier under Payment for services , applies. Where to find 2011 tax forms Veterans' Benefits Payments you receive for education, training, or subsistence under any law administered by the Department of Veterans Affairs (VA) are tax free. Where to find 2011 tax forms Do not include these payments as income on your federal tax return. Where to find 2011 tax forms If you qualify for one or more of the education benefits discussed in chapters 2 through 12, you may have to reduce the amount of education expenses qualifying for a specific benefit by part or all of your VA payments. Where to find 2011 tax forms This applies only to the part of your VA payments that is required to be used for education expenses. Where to find 2011 tax forms You may want to visit the Veteran's Administration website at www. Where to find 2011 tax forms gibill. Where to find 2011 tax forms va. Where to find 2011 tax forms gov for specific information about the various VA benefits for education. Where to find 2011 tax forms Example. Where to find 2011 tax forms You have returned to college and are receiving two education benefits under the latest GI Bill: (1) a $1,534 monthly basic housing allowance (BHA) that is directly deposited to your checking account, and (2) $3,840 paid directly to your college for tuition. Where to find 2011 tax forms Neither of these benefits is taxable and you do not report them on your tax return. Where to find 2011 tax forms You also want to claim an American opportunity credit on your return. Where to find 2011 tax forms You paid $5,000 in qualified education expenses (see chapter 2, American Opportunity Credit , later). Where to find 2011 tax forms To figure the amount of credit, you must first subtract the $3,840 from your qualified education expenses because this payment under the GI Bill was required to be used for education expenses. Where to find 2011 tax forms You do not subtract any amount of the BHA because it was paid to you and its use was not restricted. Where to find 2011 tax forms Qualified Tuition Reduction If you are allowed to study tuition free or for a reduced rate of tuition, you may not have to pay tax on this benefit. Where to find 2011 tax forms This is called a “tuition reduction. Where to find 2011 tax forms ” You do not have to include a qualified tuition reduction in your income. Where to find 2011 tax forms A tuition reduction is qualified only if you receive it from, and use it at, an eligible educational institution. Where to find 2011 tax forms You do not have to use the tuition reduction at the eligible educational institution from which you received it. Where to find 2011 tax forms In other words, if you work for an eligible educational institution and the institution arranges for you to take courses at another eligible educational institution without paying any tuition, you may not have to include the value of the free courses in your income. Where to find 2011 tax forms The rules for determining if a tuition reduction is qualified, and therefore tax free, are different if the education provided is below the graduate level or is graduate education. Where to find 2011 tax forms You must include in your income any tuition reduction you receive that is payment for your services. Where to find 2011 tax forms Eligible educational institution. Where to find 2011 tax forms   An eligible educational institution is one that maintains a regular faculty and curriculum and normally has a regularly enrolled body of students in attendance at the place where it carries on its educational activities. Where to find 2011 tax forms Officers, owners, and highly compensated employees. Where to find 2011 tax forms   Qualified tuition reductions apply to officers, owners, or highly compensated employees only if benefits are available to employees on a nondiscriminatory basis. Where to find 2011 tax forms This means that the tuition reduction benefits must be available on substantially the same basis to each member of a group of employees. Where to find 2011 tax forms The group must be defined under a reasonable classification set up by the employer. Where to find 2011 tax forms The classification must not discriminate in favor of owners, officers, or highly compensated employees. Where to find 2011 tax forms Payment for services. Where to find 2011 tax forms   Generally, you must include in income the part of any qualified tuition reduction that represents payment for teaching, research, or other services by the student required as a condition of receiving the qualified tuition reduction. Where to find 2011 tax forms This applies even if all candidates for a degree must perform the services to receive the degree. Where to find 2011 tax forms (See below for exceptions. Where to find 2011 tax forms ) Exceptions. Where to find 2011 tax forms   You do not have to include in income the part of any scholarship or fellowship that represents payment for teaching, research, or other services if you receive the amount under: The National Health Service Corps Scholarship Program, or The Armed Forces Health Professions Scholarship and Financial Assistance Program. Where to find 2011 tax forms Education Below the Graduate Level If you receive a tuition reduction for education below the graduate level (including primary, secondary, or high school), it is a qualified tuition reduction, and therefore tax free, only if your relationship to the educational institution providing the benefit is described below. Where to find 2011 tax forms You are an employee of the eligible educational institution. Where to find 2011 tax forms You were an employee of the eligible educational institution, but you retired or left on disability. Where to find 2011 tax forms You are a widow or widower of an individual who died while an employee of the eligible educational institution or who retired or left on disability. Where to find 2011 tax forms You are the dependent child or spouse of an individual described in (1) through (3), above. Where to find 2011 tax forms Child of deceased parents. Where to find 2011 tax forms   For purposes of the qualified tuition reduction, a child is a dependent child if the child is under age 25 and both parents have died. Where to find 2011 tax forms Child of divorced parents. Where to find 2011 tax forms   For purposes of the qualified tuition reduction, a dependent child of divorced parents is treated as the dependent of both parents. Where to find 2011 tax forms Graduate Education A tuition reduction you receive for graduate education is qualified, and therefore tax free, if both of the following requirements are met. Where to find 2011 tax forms It is provided by an eligible educational institution. Where to find 2011 tax forms You are a graduate student who performs teaching or research activities for the educational institution. Where to find 2011 tax forms You must include in income any other tuition reductions for graduate education that you receive. Where to find 2011 tax forms How To Report Any tuition reduction that is taxable should be included as wages in box 1 of your Form W-2. Where to find 2011 tax forms Report the amount from Form W-2, box 1, on line 7 (Form 1040 or Form 1040A) or line 1 (Form 1040EZ). Where to find 2011 tax forms Prev  Up  Next   Home   More Online Publications