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Freefile com Index A Accuracy of deposits rule, Accuracy of Deposits Rule Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. Freefile com , Additional Medicare Tax withholding adjustments. Freefile com Adjustments, 13. Freefile com Reporting Adjustments to Form 941 or Form 944 Aliens, nonresident, Withholding income taxes on the wages of nonresident alien employees. Freefile com , Withholding of social security and Medicare taxes on nonresident aliens. Freefile com Allocated tips, Allocated tips. Freefile com Archer MSAs, Health Savings Accounts and medical savings accounts. Freefile com Assistance (see Tax help) B Backup withholding, Nonpayroll Income Tax Withholding Business expenses, employee, Employee business expense reimbursements. Freefile com C Calendar, Calendar Certain foreign persons treated as American employers, Foreign persons treated as American employers. Freefile com Change of business address or responsible party, Change of Business Address or Responsible Party COBRA premium assistance credit, COBRA premium assistance credit. Freefile com Correcting employment taxes, Correcting employment taxes. Freefile com Correcting errors, (prior period adjustments) Form 941, Prior Period Adjustments D Delivery services, private, Private Delivery Services Depositing taxes Penalties, Deposit Penalties Rules, 11. Freefile com Depositing Taxes Differential wage payments, Differential wage payments. Freefile com E E-file, Electronic filing by reporting agents. Freefile com Election worker, State and local government employers. Freefile com Electronic, Electronic deposit requirement. Freefile com Electronic deposit requirement, Electronic deposit requirement. Freefile com Electronic Federal Tax Payment System (EFTPS), Electronic deposit requirement. Freefile com Electronic filing, Electronic Filing and Payment, Electronic filing by reporting agents. Freefile com Eligibility for employment, Hiring New Employees Employees defined, Employee status under common law. Freefile com Employer identification number (EIN), 1. Freefile com Employer Identification Number (EIN) Employer responsibilities, Paying Wages, Pensions, or Annuities F Family employees, 3. Freefile com Family Employees Final return, Final return. Freefile com Form 944, 12. Freefile com Filing Form 941 or Form 944 Fringe benefits, Fringe benefits. Freefile com FUTA tax, 14. Freefile com Federal Unemployment (FUTA) Tax G Government employers, Federal Government employers. Freefile com H Health insurance plans, Health insurance plans. Freefile com Health Savings Accounts (HSAs), Health Savings Accounts and medical savings accounts. Freefile com Hiring new employees, Hiring New Employees Household employees, Exceptions. Freefile com I Income tax withholding, Income Tax Withholding, 16. Freefile com How To Use the Income Tax Withholding Tables Information returns, Information Returns International social security agreements, International social security agreements. Freefile com L Long-term care insurance, Health insurance plans. Freefile com Lookback period, When To Deposit M Meals and lodging, Meals and lodging. Freefile com Medical care, Medical care reimbursements. Freefile com Medical savings accounts, Health Savings Accounts and medical savings accounts. Freefile com Medicare tax, Social Security and Medicare Taxes Mileage, Per diem or other fixed allowance. Freefile com Monthly deposit schedule, Monthly Deposit Schedule Moving expenses, Moving expenses. Freefile com N New employees, Hiring New Employees Noncash wages, Wages not paid in money. Freefile com Nonemployee compensation, Nonpayroll Income Tax Withholding P Part-time workers, Part-Time Workers Payroll period, 8. Freefile com Payroll Period Penalties, Deposit Penalties, Penalties. Freefile com Private delivery services, Private Delivery Services Publications (see Tax help) R Reconciling Forms W-2 and Forms 941 or 944, Reconciling Forms W-2, W-3, and 941 or 944. Freefile com Recordkeeping, Recordkeeping Reimbursements, Accountable plan. Freefile com , Nonaccountable plan. Freefile com , Per diem or other fixed allowance. Freefile com Repayments, wages, Wage Repayments S Seasonal employers, Exceptions. Freefile com Semiweekly deposit schedule, Semiweekly Deposit Schedule Sick pay, Sick pay. Freefile com Social security and Medicare taxes, Social Security and Medicare Taxes Social security number, employee, 4. Freefile com Employee's Social Security Number (SSN) Spouse, Business Owned and Operated by Spouses Standard mileage rate, Per diem or other fixed allowance. Freefile com Statutory employees, Employee status under common law. Freefile com Statutory nonemployees, Statutory employees. Freefile com Successor employer, Successor employer. Freefile com , Successor employer. Freefile com Supplemental wages, 7. Freefile com Supplemental Wages T Tax help, How To Get Tax Help Telephone help, Telephone Help Third-party sick pay tax adjustment, Adjustment of tax on third-party sick pay. Freefile com Tip Rate Determination Agreement, Tip Rate Determination and Education Program. Freefile com Tip Rate Determination and Education Program, Tip Rate Determination and Education Program. Freefile com Tips, 6. Freefile com Tips, Tips treated as supplemental wages. Freefile com Trust fund recovery penalty, Trust fund recovery penalty. Freefile com TTY/TDD information, How To Get Tax Help U Unemployment tax, federal, 14. Freefile com Federal Unemployment (FUTA) Tax V Vacation pay, Vacation pay. Freefile com W Wage repayments, Wage Repayments Wages defined, 5. Freefile com Wages and Other Compensation Wages not paid in money, Wages not paid in money. Freefile com Withholding Backup, Nonpayroll Income Tax Withholding Certificate, Using Form W-4 to figure withholding. Freefile com Exemption, Exemption from federal income tax withholding. Freefile com Fringe benefits, Withholding on fringe benefits. Freefile com Income tax, Income Tax Withholding Levies, Amounts exempt from levy on wages, salary, and other income. Freefile com Nonresident aliens, Withholding of social security and Medicare taxes on nonresident aliens. Freefile com Pensions and annuities, Nonpayroll Income Tax Withholding Percentage method, Percentage Method Social security and Medicare taxes, Social Security and Medicare Taxes Table instructions, 16. Freefile com How To Use the Income Tax Withholding Tables Tips, Tips treated as supplemental wages. Freefile com Wage bracket method, Wage Bracket Method Z Zero wage return, Paying Wages, Pensions, or Annuities Prev  Up     Home   More Online Publications
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Tax Information for Conduit Borrowers

Publication 3755 - Filing Requirements
TEB's first publication outlines the filing requirements for issuers of tax-exempt bonds, including Forms 8038, 8038-G and 8038-T.

Publication 4079 - Tax-Exempt Governmental Bonds Compliance Guide
This publication provides an overview for state and local governments of the key rules under the federal tax law that generally apply to municipal financing arrangements commonly known as governmental bonds.

Publication 4078 - Tax Exempt Private Activity Bonds Compliance Guide
This publication provides an overview for state and local government issuers and borrowers of bond proceeds of the general post-issuance rules under federal tax law that apply to municipal financing arrangements known as qualified private activity bonds.

Publication 4077 - Tax Exempt Bonds for 501(c)(3) Charitable Organizations
This publication provides an overview for state and local government issuers and 501(c)(3) tax exempt charitable organizations of the general post-issuance rules under the federal tax law that generally apply to municipal and financing arrangements commonly known as 501(c)(3) bonds.

Page Last Reviewed or Updated: 22-Apr-2013

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Freefile com Index A Abusive tax shelters (see Tax shelters) Accounting fees, Attorney or accounting fees. Freefile com Accrual method, Accrual method taxpayers. Freefile com , Accrual method. Freefile com , Holders must use accrual method. Freefile com , When To Deduct Investment Interest Accuracy-related penalty, Accuracy-related penalty. Freefile com Acquisition discount, Government obligations. Freefile com , Acquisition discount on short-term obligations. Freefile com Adjusted basis, Basis adjustment. Freefile com , Fair market value equal to or more than donor's adjusted basis. Freefile com , Adjusted Basis, Short sales. Freefile com Alaska Permanent Fund dividends, Alaska Permanent Fund dividends. Freefile com , Child's Alaska Permanent Fund dividends. Freefile com Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988. Freefile com Annuities Borrowing on, Borrowing on insurance. Freefile com Interest on, Interest on annuity contract. Freefile com Life insurance proceeds used to buy, Annuity. Freefile com Sale of, Sale of Annuity Single-premium, Single-premium life insurance, endowment, and annuity contracts. Freefile com Trade for, Trade of investment property for an annuity. Freefile com , Insurance Policies and Annuities Applicable federal rate, Applicable federal rate. Freefile com Appreciated financial positions, Constructive Sales of Appreciated Financial Positions Arbitrage bonds, Arbitrage bonds. Freefile com Assistance (see Tax help) At-risk rules, At-risk rules. Freefile com , At-risk rules. Freefile com Attorneys' fees, Attorney or accounting fees. Freefile com Automatic investment service, Automatic investment service and dividend reinvestment plans. Freefile com , Automatic investment service. Freefile com , Automatic investment service. Freefile com Average basis, Average Basis Double-category method, Transition rule from double-category method. Freefile com Illustrated, Average basis method illustrated. Freefile com B Backup withholding, Backup withholding. Freefile com Bad debts, Nonbusiness bad debt. Freefile com , Nonbusiness Bad Debts Bankrupt financial institutions Deposit in, Deposit in Insolvent or Bankrupt Financial Institution Bargain purchases, Bargain purchases. Freefile com Basis, Basis of Investment Property, U. Freefile com S. Freefile com Treasury Notes or Bonds Adjusted, Basis adjustment. Freefile com , Fair market value equal to or more than donor's adjusted basis. Freefile com , Adjusted Basis, Short sales. Freefile com Average, Average Basis Cost, Cost Basis, Cost Basis Inherited property, Property Received as Inheritance Investment property, Basis of Investment Property Like-kind exchanges, Basis of property received. Freefile com Other than cost, Basis Other Than Cost REITs, Shares in a mutual fund or REIT. Freefile com REMIC, residual interest, Basis in the residual interest. Freefile com Replacement stock, Basis of replacement stock. Freefile com Shares acquired by reinvestment, Reinvestment right. Freefile com Stocks and bonds, Basis adjustment. Freefile com , Basis. Freefile com , Basis. Freefile com , Stocks and Bonds Bearer obligations, Bearer CDs. Freefile com , Bearer Obligations Below-market loans, Below-Market Loans Bonds Accrued interest on, Accrued interest on bonds. Freefile com Amortization of premium, Bond Premium Amortization Arbitrage, Arbitrage bonds. Freefile com Basis, Basis. Freefile com , Stocks and Bonds Capital asset, Stocks, stock rights, and bonds. Freefile com Convertible, Convertible stocks and bonds. Freefile com Coupon, Coupon bonds. Freefile com Enterprise zone facility, Enterprise zone facility bonds. Freefile com Federally guaranteed, Federally guaranteed bonds. Freefile com Identification, Identifying stock or bonds sold. Freefile com Market discount, Market discount. Freefile com , Limit on interest deduction for market discount bonds. Freefile com , Market discount on bonds. Freefile com , Market discount bonds. Freefile com , Market discount bonds. Freefile com New York Liberty bonds, New York Liberty bonds. Freefile com Par value, Bonds purchased at par value. Freefile com Premiums on, Bond premium. Freefile com , Premiums on bonds. Freefile com Private activity, Private activity bonds. Freefile com Redemption or retirement of, Redemption or retirement of bonds. Freefile com Sold between interest dates, Bonds Sold Between Interest Dates State and local government, Tax-exempt state and local government bonds. Freefile com Stripped, Stripped bonds or coupons. Freefile com , Stripped Bonds and Coupons, Stripped tax-exempt obligation. Freefile com Tax credit bonds, Tax credit bonds. Freefile com Tax-exempt, Tax-exempt state and local government bonds. Freefile com Traded flat, Bonds traded flat. Freefile com U. Freefile com S. Freefile com savings (see U. Freefile com S. Freefile com savings bonds) U. Freefile com S. Freefile com Treasury (see U. Freefile com S. Freefile com Treasury bills, notes, and bonds) Brokerage fees, Fees to buy or sell. Freefile com , Sale expenses. Freefile com C Calls and puts, Puts and Calls Table 4-3, Table 4-3. Freefile com Puts and Calls Capital assets, Capital Assets and Noncapital Assets Capital gain distributions, Capital Gain Distributions, Basis adjustment. Freefile com , Capital gain distributions. Freefile com , Child's capital gain distributions. Freefile com , Capital gain distributions received. Freefile com Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends. Freefile com Constructive ownership transactions, Gains From Certain Constructive Ownership Transactions Definition, Capital or Ordinary Gain or Loss Empowerment zone assets, Exclusion of Gain From DC Zone Assets Investment property, Investment property. Freefile com Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. Freefile com Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). Freefile com Losses, limit on, Limit on deduction. Freefile com Passive activities, Passive activity gains and losses. Freefile com Qualified covered call options, Capital loss on qualified covered call options. Freefile com Qualified small business stock, Gains on Qualified Small Business Stock Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain. Freefile com Rollover of gain from sale of securities, Rollover of Gain From Publicly Traded Securities Short-term, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. Freefile com Tax rates, Capital Gain Tax Rates, Table 4-4. Freefile com What Is Your Maximum Capital Gain Rate? Table 4-4, Table 4-4. Freefile com What Is Your Maximum Capital Gain Rate? Capital loss carryover, Capital loss carryover. Freefile com , Capital Losses Worksheet 4-1, Worksheet 4-1. Freefile com Capital Loss Carryover Worksheet Cash method, Cash method taxpayers. Freefile com , Cash method. Freefile com , When To Deduct Investment Interest Reporting options for savings bond interest, Reporting options for cash method taxpayers. Freefile com Cash-settled options, Cash-settled options. Freefile com Casualty losses, Ordinary loss or casualty loss. Freefile com CDOs (Collateralized debt obligations), Collateralized Debt Obligations (CDOs) Certificates of deposit (CDs), Certificates of Deposit (CDs) Children Alaska Permanent Fund dividends, Child's Alaska Permanent Fund dividends. Freefile com Capital gain distributions, Child's capital gain distributions. Freefile com Custodian account for, Custodian account for your child. Freefile com Gifts to, Income from property given to a child. Freefile com Investment income of, Tax on unearned income of certain children. Freefile com , Investment income of child reported on parent's return. Freefile com Qualified dividends, Child's qualified dividends. Freefile com Savings account with parent as trustee, Savings account with parent as trustee. Freefile com U. Freefile com S. Freefile com savings bond owner, Child as only owner. Freefile com Clerical help, Clerical help and office rent. Freefile com Co-owners of U. Freefile com S. Freefile com savings bonds, Co-owners. Freefile com Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs) Collectibles, Collectibles gain or loss. Freefile com Commissions, Commissions and load charges. Freefile com Commodity futures, Commodity Futures, Commodity futures. Freefile com Community property U. Freefile com S. Freefile com savings bonds, Community property. Freefile com Constructive ownership transactions, Constructive ownership of stock. Freefile com , Gains From Certain Constructive Ownership Transactions Constructive receipt, Constructive receipt. Freefile com Constructive sales, Constructive Sales of Appreciated Financial Positions Contractors, insolvency of, Insolvency of contractor. Freefile com Conversion transactions, Conversion Transactions Convertible stocks and bonds, Convertible stocks and bonds. Freefile com Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Corporate distributions, Dividends and Other Distributions Capital gain, Capital gain distributions. Freefile com , Child's capital gain distributions. Freefile com , Capital gain distributions received. Freefile com Constructive, Constructive distributions. Freefile com Dividends (see Dividends) Fractional shares, Fractional shares. Freefile com Liquidating, Liquidating Distributions, Liquidating distributions. Freefile com Nondividend, Nondividend Distributions, Nondividend distributions. Freefile com Return of capital, Basis adjustment. Freefile com Stock rights, Distributions of Stock and Stock Rights Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. Freefile com Corporate reorganizations, Corporate reorganizations. Freefile com Cost basis, Cost Basis, Cost Basis Coupon bonds, Coupon bonds. Freefile com D Day traders, Special Rules for Traders in Securities Dealer equity options, Dealer equity option. Freefile com Dealer securities futures contracts, Dealer securities futures contract. Freefile com Debt instruments, retirement of, Retirement of debt instrument. Freefile com Decedents, Appreciated property you gave the decedent. Freefile com , Decedent's capital loss. Freefile com U. Freefile com S. Freefile com savings bond interest, reporting of, Decedents. Freefile com Demutualization, Demutualization of Life Insurance Companies Deposits, loss on, Deposit in Insolvent or Bankrupt Financial Institution Discount on debt instruments, Discount on Debt Instruments Certificates of deposit, Certificates of Deposit (CDs) Election to report all interest as OID, Election To Report All Interest as OID Face-amount certificates, Face-Amount Certificates Gain or loss treatment, Discounted Debt Instruments Inflation-indexed, Inflation-Indexed Debt Instruments Market discount bonds (see Market discount bonds) Original issue discount (see Original issue discount (OID)) Short-term obligations, Discount on Short-Term Obligations, Short-term government obligations. Freefile com Stripped bonds and coupons, Stripped Bonds and Coupons Discounted debt instruments, Discount on Debt Instruments Discounted tax-exempt obligations, Discounted tax-exempt obligations. Freefile com Dividends, Dividends and Other Distributions, Form 1099-DIV. Freefile com (see also Form 1099-DIV) Alaska Permanent Fund, Alaska Permanent Fund dividends. Freefile com , Child's Alaska Permanent Fund dividends. Freefile com Exempt-interest, Exempt-interest dividends. Freefile com , Exempt-interest dividends. Freefile com , Exempt-interest dividends on mutual fund stock. Freefile com Extraordinary, Extraordinary dividends. Freefile com Holding period, Holding period. Freefile com Insurance policies, Dividends on insurance policies. Freefile com Money market funds, Money Market Funds Nominees, Nominees. Freefile com , Nominees. Freefile com Ordinary, Ordinary Dividends Patronage, Patronage dividends. Freefile com Payments in lieu of, Payments in lieu of dividends. Freefile com Qualified, Qualified Dividends, Qualified dividends. Freefile com , Child's qualified dividends. Freefile com Qualified foreign corporation, Qualified foreign corporation. Freefile com Received in January, Dividends received in January. Freefile com Reinvestment of, Reinvested distributions. Freefile com Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans. Freefile com , Dividend reinvestment plans. Freefile com Reporting requirements, Form 1099-DIV. Freefile com , How To Report Dividend Income, Stripped Preferred Stock Restricted stock, Dividends received on restricted stock. Freefile com Sale or trade vs. Freefile com , Dividend versus sale or trade. Freefile com Scrip, Scrip dividends. Freefile com Sold stock, Dividends on stock sold. Freefile com Stock, Stock dividends. Freefile com , Stock dividends. Freefile com Underreported, Underreported interest and dividends. Freefile com Veterans' insurance, Interest on VA dividends. Freefile com , Dividends on veterans' insurance. Freefile com Divorce, Property Received From Your Spouse, Transfers Between Spouses E Education Savings Bond Program, Education Savings Bond Program Interest excluded under, Interest excluded under the Education Savings Bond Program. Freefile com Recordkeeping requirements, Education Savings Bond Program Employee stock options, Reminders Employee stock ownership plans (ESOPs), sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Employer identification numbers (EINs), Identifying number. Freefile com Empowerment zone, Exclusion of Gain From DC Zone Assets Endowment contracts, Single-premium life insurance, endowment, and annuity contracts. Freefile com Enterprise zone facility bonds, Enterprise zone facility bonds. Freefile com Equity option, Equity option. Freefile com Estate income received by beneficiary, Beneficiary of an estate or trust. Freefile com Exchanges of mutual fund shares, Exchange of Shares In One Mutual Fund For Shares In Another Mutual Fund Exclusion of gain DC zone assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends on mutual fund stock, Exempt-interest dividends on mutual fund stock. Freefile com Expenses of producing income, Expenses of Producing Income F Face-amount certificates, Face-Amount Certificates Fair market value, Fair market value. Freefile com , Fair market value less than donor's adjusted basis. Freefile com , Fair market value. Freefile com Federal guarantee on bonds, Federally guaranteed bonds. Freefile com Fees to buy or sell, Fees to buy or sell. Freefile com Financial asset securitization investment trusts (FASITs), FASITs First-in first-out (FIFO), First-in first-out (FIFO). Freefile com Foreign currency transactions, Foreign currency contract. Freefile com Foreign income, Reminders Form 1040, Form 1040. Freefile com , Form 1040A or Form 1040. Freefile com Form 1040, Schedule B, Schedule B (Form 1040A or 1040). Freefile com Form 1040, Schedule D, How to report gain. Freefile com Form 1040A, Form 1040A. Freefile com Form 1040X, Filing a claim for refund. Freefile com Form 1041, Filing requirement. Freefile com Form 1065, Filing requirement. Freefile com Schedule K-1, Schedule K-1 (Form 1065). Freefile com Form 1066, Schedule Q, Schedule Q (Form 1066). Freefile com , Investment expenses from pass-through entities. Freefile com Form 1096, File Form 1099-INT with the IRS. Freefile com , File Form 1099-DIV with the IRS. Freefile com , File Form 1099-B or Form 1099-S with the IRS. Freefile com Form 1099-B, Form 1099-B. Freefile com , Form 1099-B transactions. Freefile com , File Form 1099-B or Form 1099-S with the IRS. Freefile com Form 1099-CAP, Form 1099-CAP transactions. Freefile com Form 1099-DIV, General Information, Form 1099-DIV. Freefile com , Form 1099-DIV. Freefile com , File Form 1099-DIV with the IRS. Freefile com Form 1099-INT, General Information, Form 1099-INT. Freefile com , Form 1099-INT for U. Freefile com S. Freefile com savings bond interest. Freefile com , Form 1099-INT. Freefile com , File Form 1099-INT with the IRS. Freefile com , Forms 1099-INT and 1099-OID. Freefile com , Forms 1099-INT and 1099-OID. Freefile com Form 1099-MISC, Form 1099-MISC. Freefile com , Reporting Substitute Payments Form 1099-OID, Form 1099-OID. Freefile com , Form 1099-OID, Form 1099-OID. Freefile com , Forms 1099-INT and 1099-OID. Freefile com , Forms 1099-INT and 1099-OID. Freefile com Form 1099-S, Form 1099-S transactions. Freefile com , File Form 1099-B or Form 1099-S with the IRS. Freefile com Form 1120, Filing requirement. Freefile com Form 2439, Undistributed capital gains of mutual funds and REITs. Freefile com Form 3115, Change from method 2. Freefile com , Choosing To Amortize, How To Make the Mark-to-Market Election Form 4684, Ordinary loss or casualty loss. Freefile com Form 4797, How to report. Freefile com , Losses on Section 1244 (Small Business) Stock, How to report. Freefile com Form 4952, Form 4952 Form 6198, At-risk rules. Freefile com Form 6781, Form 6781. Freefile com , How to report. Freefile com , How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles. Freefile com Form 8275, Negligence or disregard of rules or regulations. Freefile com Form 8275-R, Negligence or disregard of rules or regulations. Freefile com Form 8582, Form 8582. Freefile com Form 8615, Tax on unearned income of certain children. Freefile com Form 8815, Form 8815. Freefile com , Figuring the interest part of the proceeds (Form 8815, line 6). Freefile com , Interest excluded under the Education Savings Bond Program. Freefile com Form 8824, How to report. Freefile com Form 8832, Clubs formed before 1997. Freefile com Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations. Freefile com Form 8949 Bad debts, How to report bad debts. Freefile com Basis adjustment, Basis adjustment. Freefile com Capital Gains, Reporting Capital Gains and Losses Capital Losses, Reporting Capital Gains and Losses Cooperative, sale to certain, Sales of Stock to ESOPs or Certain Cooperatives Copyrights in musical works, Capital asset treatment for self-created musical works. Freefile com Employee stock ownership plan, sale to, Sales of Stock to ESOPs or Certain Cooperatives Empowerment Zone Assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends, Exempt-interest dividends on mutual fund stock. Freefile com Form 1099-B, Form 1099-B. Freefile com , Form 1099-B transactions. Freefile com Form 1099-CAP, Form 1099-CAP transactions. Freefile com Form 1099-S, Form 1099-S transactions. Freefile com Fractional shares, Fractional shares. Freefile com Gain, qualified small business stock, How to report gain. Freefile com How to fill in, generally, Reporting Capital Gains and Losses Long-term gains and losses, Long-term gains and losses. Freefile com Marked-to-market election, Mark-to-market election made. Freefile com Market discount bonds, Market discount bonds. Freefile com , Market discount bonds. Freefile com Musical compositions, Capital asset treatment for self-created musical works. Freefile com Nominees, Nominees. Freefile com Nonbusiness bad debt, Nonbusiness bad debt. Freefile com Nondividend distributions, Nondividend distributions. Freefile com Option, How to report. Freefile com Property bought at various times, Sale of property bought at various times. Freefile com Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities Rollover, qualified small business stock, How to report gain. Freefile com Sale expenses, Sale expenses. Freefile com Short-term gains and losses, Short-term gains and losses. Freefile com Software, Stocks and Bonds Worthless securities, How to report loss. Freefile com Form SS-4, Identifying number. Freefile com Form W-8BEN, Nonresident aliens. Freefile com Form W-9, Certification. Freefile com Fractional shares, Fractional shares. Freefile com , Automatic investment service. Freefile com Free tax services, Free help with your tax return. Freefile com Frozen deposits, Interest income on frozen deposits. Freefile com , Frozen deposits. Freefile com Futures contracts Regulated, Regulated futures contract. Freefile com Securities, Securities futures contract. Freefile com , Securities futures contract to sell. Freefile com , Securities Futures Contracts Futures, commodity, Commodity Futures, Commodity futures. Freefile com Wash sales, Options and futures contracts. Freefile com G Gains on qualified small business stock, Gains on Qualified Small Business Stock Gains on sales or trades, How To Figure Gain or Loss, Gain on Sale or Trade of Depreciable Property, Property received from a related party. Freefile com (see also Capital gains and losses) Gifts, What's New, Income from property given to a child. Freefile com , Property Received as a Gift, Property received as a gift. Freefile com Gifts of shares, Shares received as gift. Freefile com Government obligations, Government obligations. Freefile com H Hedging transactions, Hedging exception. Freefile com , Hedging Transactions, Hedging transaction. Freefile com Help (see Tax help) Holding period Investment property, Holding Period Replacement stock, Holding period of replacement stock. Freefile com Shares acquired by reinvestment, Reinvested distributions. Freefile com Straddles, Holding Period and Loss Treatment Rules I Income from sources outside U. Freefile com S. Freefile com , Reminders Income tax treaties (Table 1-3), Qualified Dividends Indian tribal government, Indian tribal government. Freefile com Individual retirement arrangements (IRAs) Interest income, Individual retirement arrangements (IRAs). Freefile com Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments, Stripped inflation-indexed debt instruments. Freefile com Inherited property Basis, Property Received as Inheritance Holding period, Inherited property. Freefile com Transfer by inheritance, Transfer by inheritance. Freefile com Insolvency of contractors, Insolvency of contractor. Freefile com Installment sales, Installment sales. Freefile com Insurance Borrowing on, Borrowing on insurance. Freefile com Dividends, interest on, Interest on insurance dividends. Freefile com , Dividends on insurance policies. Freefile com Interest option on, Interest option on insurance. Freefile com Life insurance companies, demutualization, Demutualization of Life Insurance Companies Life, paid to beneficiary, Insurance Prepaid premiums, Prepaid insurance premiums. Freefile com Single-premium life, Single-premium life insurance, endowment, and annuity contracts. Freefile com Trades, Insurance Policies and Annuities Veterans' dividends, interest on, Interest on VA dividends. Freefile com , Dividends on veterans' insurance. Freefile com Interest expenses Allocation of, Allocation of Interest Expense Investment interest, Investment Interest Limit on, Limit on interest deduction for market discount bonds. Freefile com , Limit on Deduction When to deduct, When To Deduct Investment Interest Margin accounts, Interest on margin accounts. Freefile com Paid in advance, Interest paid in advance. Freefile com Straddles, Interest expense and carrying charges on straddles. Freefile com Interest income, Interest Income Annuity contracts, Interest on annuity contract. Freefile com Bonds traded flat, Bonds traded flat. Freefile com Certificates of deposits, Certificates of deposit and other deferred interest accounts. Freefile com Condemnation awards, Interest on condemnation award. Freefile com Deferred interest accounts, Certificates of deposit and other deferred interest accounts. Freefile com Dividends on deposit or share accounts, Dividends that are actually interest. Freefile com Frozen deposits, Interest income on frozen deposits. Freefile com , Frozen deposits. Freefile com Gift for opening account, Gift for opening account. Freefile com Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). Freefile com Installment sale payments, Installment sale payments. Freefile com Insurance dividends, Interest on insurance dividends. Freefile com Money market funds, Money market funds. Freefile com Nominee distributions, Nominees. Freefile com Prepaid insurance premiums, Prepaid insurance premiums. Freefile com Reporting, When To Report Interest Income, Penalty on early withdrawal of savings. Freefile com Seller-financed mortgage, Form 1040A. Freefile com , Interest on seller-financed mortgage. Freefile com Tax refunds, Interest on tax refunds. Freefile com Tax-exempt, Tax-Exempt Interest, Reporting tax-exempt interest. Freefile com Taxable, Taxable Interest — General, Bonds traded flat. Freefile com , Taxation of interest. Freefile com , Taxable Interest U. Freefile com S. Freefile com savings bonds, person responsible for tax (Table 1-2), Table 1-2. Freefile com Who Pays the Tax on U. Freefile com S. Freefile com Savings Bond Interest Underreported, Underreported interest and dividends. Freefile com Unstated, Unstated interest. Freefile com Usurious interest, Usurious interest. Freefile com VA insurance dividends, Interest on VA dividends. Freefile com Investment clubs, Investment Clubs, Filing requirement. Freefile com Investment counsel and advice, Investment counsel and advice. Freefile com Investment expenses, Investment Expenses Allocated, Allocated investment expenses. Freefile com At-risk rules, At-risk rules. Freefile com Deductible, Expenses of Producing Income Interest, Investment interest deducted. Freefile com Limits on deductions, Limits on Deductions Nondeductible, Nondeductible Expenses Pass-through entities, Investment expenses from pass-through entities. Freefile com Reporting requirements, How To Report Investment Expenses Investment income, Investment Income Children, Tax on unearned income of certain children. Freefile com , Investment income of child reported on parent's return. Freefile com General Information, General Information Net income, Net Investment Income Records to keep, General Information Reporting of (Table 1-1), Table 1-1. Freefile com Where To Report Common Types of Investment Income Investment property, Investment property. Freefile com Basis, Basis of Investment Property Definition, Investment property. Freefile com Gain or loss treatment, Investment property. Freefile com Gift, received as, Property Received as a Gift Holding period, Holding Period Liquidation, received in, Investment property received in liquidation. Freefile com Nontaxable trades, received in, Property Received in Nontaxable Trades Sales and trades, Sales and Trades of Investment Property Services, received for, Property Received for Services Spouse, received from, Property Received From Your Spouse Taxable trades, received in, Property Received in Taxable Trades J Joint accounts, Joint accounts. Freefile com Joint and separate returns, Joint return. Freefile com , Joint and separate returns. Freefile com L Life insurance companies demutualization, Demutualization of Life Insurance Companies Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Basis of property received, Basis of property received. Freefile com Reporting requirements, How to report. Freefile com Liquidating distributions, Liquidating Distributions, Investment property received in liquidation. Freefile com Listed options, Listed option. Freefile com Load charges, Commissions and load charges. Freefile com Loans Below-market, Below-Market Loans, Effective dates. Freefile com Gift and demand, Gift and demand loans. Freefile com Guarantees, Loan guarantees. Freefile com Term, Term loans. Freefile com Local government obligations (see State or local government obligations) Long-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. Freefile com Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). Freefile com Losses on sales or trades, Property received from a related party. Freefile com (see also Capital gains and losses) Amount calculation, How To Figure Gain or Loss Carryback election, Loss carryback election. Freefile com , Loss carryback election. Freefile com Mutual fund or REIT stock held 6 months or less, Loss on mutual fund or REIT stock held 6 months or less. Freefile com Passive activities, Passive activity losses. Freefile com , Passive activity losses. Freefile com , Passive activity losses and credits. Freefile com , Losses from passive activities. Freefile com Related parties, Losses on Sales or Trades of Property Section 1244 (small business) stock, Losses on Section 1244 (Small Business) Stock Small business investment company stock, Losses on Small Business Investment Company Stock Wash sales, Coordination of Loss Deferral Rules and Wash Sale Rules M Mark-to-market election, Mark-to-market election made. Freefile com Marked-to-market rules, Marked-to-Market Rules, Mark-to-market election made. Freefile com Market discount bonds, Market discount. Freefile com , Market Discount Bonds, Partial principal payments. Freefile com , Limit on interest deduction for market discount bonds. Freefile com , Market discount on bonds. Freefile com , Market discount bonds. Freefile com , Market discount bonds. Freefile com Accrued market discount, Accrued market discount. Freefile com Maximum rate of capital gains (Table 4-4), Table 4-4. Freefile com What Is Your Maximum Capital Gain Rate? Mechanics' and suppliers' liens, Mechanics' and suppliers' liens. Freefile com Meetings, expenses of attending, Stockholders' meetings. Freefile com Missing children, photographs of, Reminders Mixed straddles, Mixed straddles. Freefile com , Mixed straddles. Freefile com Money market funds, Money Market Funds Interest income, Money market funds. Freefile com Mortgages Revenue bonds, Mortgage revenue bonds. Freefile com Secondary liability on home, Secondary liability on home mortgage. Freefile com Seller-financed, Interest on seller-financed mortgage. Freefile com Municipal bonds, State or Local Government Obligations, Reporting tax-exempt interest. Freefile com , Tax-exempt state and local government bonds. Freefile com (see also State or local government obligations) Mutual funds, Capital Gain Distributions, Other income (nonpassive income). Freefile com , Choosing to include net capital gain. Freefile com , Including mutual fund or REMIC expenses in income. Freefile com , Shares in a mutual fund or REIT. Freefile com , Special Rules for Mutual Funds, Loss on mutual fund or REIT stock held 6 months or less. Freefile com Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs. Freefile com publicly offered, Publicly-offered mutual funds. Freefile com N Net Investment Income Tax, What's New, Net investment income tax (NIIT). Freefile com New York Liberty bonds, New York Liberty bonds. Freefile com NIIT, What's New, Net investment income tax (NIIT). Freefile com Nominee distributions Dividends, Nominees. Freefile com , Nominees. Freefile com Interest income, Nominees. Freefile com , Nominee distributions. Freefile com Original issue discount, Nominee. Freefile com Nonbusiness bad debts, Nonbusiness bad debt. Freefile com , Nonbusiness Bad Debts Noncapital assets, Capital Assets and Noncapital Assets Nondeductible investment expenses, Nondeductible Expenses Nondividend distributions, Nondividend Distributions Nonequity options, Nonequity option. Freefile com Nonqualified preferred stock, Nonqualified preferred stock. Freefile com Nonresident aliens Backup withholding, Nonresident aliens. Freefile com Nontaxable return of capital, Basis adjustment. Freefile com Nontaxable stock rights, Nontaxable stock rights. Freefile com Nontaxable trades, Nontaxable Trades, Nontaxable trades. Freefile com Notes Individuals, bought at discount, Notes of individuals. Freefile com U. Freefile com S. Freefile com Treasury (see U. Freefile com S. Freefile com Treasury bills, notes, and bonds) O Office expenses, Clerical help and office rent. Freefile com Options, Options Calls and puts, Puts and Calls Cash settlement, Cash-settled options. Freefile com , Cash settlement option. Freefile com Dealer equity, Dealer equity option. Freefile com Deep-in-the-money, Qualified covered call options and optioned stock. Freefile com Employee stock, Reminders Equity, Equity option. Freefile com Gain or loss, Options, Qualified covered call options and optioned stock. Freefile com Holding period, Option exercised. Freefile com Listed, Listed option. Freefile com Nonequity, Nonequity option. Freefile com Qualified covered call, Qualified covered call options and optioned stock. Freefile com Reporting requirements, How to report. Freefile com Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contract options. Freefile com Wash sales, Options and futures contracts. Freefile com Ordinary gains and losses, Capital or Ordinary Gain or Loss, Ordinary loss or casualty loss. Freefile com Original issue discount (OID), Original issue discount. Freefile com , Original Issue Discount (OID), Stripped tax-exempt obligations. Freefile com , Original issue discount (OID) on debt instruments. Freefile com Adjustment to, Original issue discount (OID) adjustment. Freefile com Reporting requirements, Exceptions to reporting OID. Freefile com , Form 1099-OID Rules, Applying the OID Rules P Pass-through entities Rollover of gain, Pass-through entity. Freefile com Passive activities Gains and losses, Passive activity losses. Freefile com , Passive activity losses. Freefile com , Passive activity losses and credits. Freefile com , Losses from passive activities. Freefile com , Passive activity gains and losses. Freefile com Patronage dividends, Patronage dividends. Freefile com Penalties Accuracy-related, Accuracy-related penalty. Freefile com , Accuracy-related penalties. Freefile com Backup withholding, Penalties. Freefile com Civil fraud, Civil fraud penalty. Freefile com Early withdrawal, Interest subject to penalty for early withdrawal. Freefile com , Penalty on early withdrawal of savings. Freefile com Failure to pay tax, Failure to pay tax. Freefile com Failure to supply SSN, Penalty for failure to supply SSN. Freefile com Substantial understatement, Substantial understatement of tax. Freefile com Valuation misstatement, Substantial valuation misstatement. Freefile com Political parties Debts owed by, Debts owed by political parties. Freefile com Preferred stock Nonqualified, Nonqualified preferred stock. Freefile com Redeemable at a premium, Preferred stock redeemable at a premium. Freefile com Stripped, Stripped Preferred Stock Premiums on bonds, Bond premium. Freefile com , Premiums on bonds. Freefile com Private activity bonds, Private activity bonds. Freefile com Public utility stock reinvestment, Public utilities. Freefile com Publications (see Tax help) Puts and calls, Puts and Calls Table 4-3, Table 4-3. Freefile com Puts and Calls Q Qualified dividends, Qualified dividends. Freefile com Qualified small business stock, Qualified small business stock. Freefile com , Qualified small business stock. Freefile com , Gains on Qualified Small Business Stock Gains on, Gains on Qualified Small Business Stock R Real estate investment trusts (REITs), Undistributed capital gains of mutual funds and REITs. Freefile com , Shares in a mutual fund or REIT. Freefile com , Loss on mutual fund or REIT stock held 6 months or less. Freefile com Real estate mortgage investment conduits (REMICs), REMICs, Expenses. Freefile com , Including mutual fund or REMIC expenses in income. Freefile com Regular interest, Regular Interest Residual interest, Residual Interest, Residual interests in a REMIC. Freefile com Recordkeeping requirements Education Savings Bond Program, Education Savings Bond Program Investment income, General Information Small business stock, Losses on Section 1244 (Small Business) Stock Redemption of stock, Redemption of stock. Freefile com Redemption or retirement of bonds, Redemption or retirement of bonds. Freefile com Regulated futures contract, Regulated futures contract. Freefile com Reinvestment rights, Commissions and load charges. Freefile com REITs (see Real estate investment trusts (REITs)) Related party transactions, Unpaid expenses owed to related party. Freefile com , Related Party Transactions, Property received from a related party. Freefile com Related persons, Related persons. Freefile com REMICs (see Real estate mortgage investment conduits (REMICs)) Reorganizations, corporate, Corporate reorganizations. Freefile com Reporting requirements Bad debts, How to report bad debts. Freefile com Bond premium amortization, How To Report Amortization Capital gains and losses, How To Report Gains and Losses (Form 6781), How to report gain. Freefile com , Reporting Capital Gains and Losses Dividend income, How To Report Dividend Income Exempt-interest dividends, Information reporting requirement. Freefile com Interest on U. Freefile com S. Freefile com savings bonds, Reporting options for cash method taxpayers. Freefile com , Choice to report interest each year. Freefile com Investment expenses, How To Report Investment Expenses Like-kind exchanges, How to report. Freefile com Options, How to report. Freefile com Original issue discount, Form 1099-OID S corporation income, deductions, and credits, Reporting S corporation income, deductions, and credits. Freefile com Section 1256 contracts, How To Report State or local government obligations, Information reporting requirement. Freefile com Straddles, Section 1256 contracts and straddles. Freefile com Substitute payments, Reporting Substitute Payments Tax-exempt interest income, Reporting tax-exempt interest. Freefile com Trades, How To Report Repossession of real property, Real property repossessed. Freefile com Restricted property, Restricted property. Freefile com Restricted stock, Dividends received on restricted stock. Freefile com Retirement of debt instrument, Retirement of debt instrument. Freefile com Return of capital (see Nondividend distributions) Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust. Freefile com Rollover of gain from sale Securities, Rollover of Gain From Publicly Traded Securities, Rollover of Gain S S corporations, S Corporations, S corporation stock. Freefile com Safe deposit box, Safe deposit box rent. Freefile com Sales and trades of investment property, Sales and Trades of Investment Property Definition, What Is a Sale or Trade? Savings bonds (see U. Freefile com S. Freefile com savings bonds) SBIC stock (see Small business investment company stock) Scrip dividends, Scrip dividends. Freefile com Section 1202 gain, Section 1202 Exclusion, Gain on qualified small business stock. Freefile com Section 1244 stock, Losses on Section 1244 (Small Business) Stock Section 1250 gain, Unrecaptured section 1250 gain. Freefile com Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contracts. Freefile com , Section 1256 contract options. Freefile com , Section 1256 contracts and straddles. Freefile com Net gain on, Net section 1256 contracts gain. Freefile com Net loss on, Net section 1256 contracts loss. Freefile com Reporting requirements, How To Report Securities Holding period, Holding Period Installment sales, Installment sales. Freefile com Lost, stolen, etc. Freefile com , cost of replacing, Cost of replacing missing securities. Freefile com Rollover of gain from sale, Rollover of Gain From Publicly Traded Securities, Rollover of Gain Traders in, Special Rules for Traders in Securities Worthless, Worthless Securities, Worthless securities. Freefile com Securities futures contracts, Dealer securities futures contract. Freefile com , Securities futures contract. Freefile com , Securities Futures Contracts Self-employment income, Self-Employment Income Self-employment tax, Self-employment tax. Freefile com Seller-financed mortgages, Interest on seller-financed mortgage. Freefile com Short sales, Short Sales, Extraordinary dividends. Freefile com Adjusted basis, Short sales. Freefile com Expenses of, Short-sale expenses. Freefile com Extraordinary dividends, Extraordinary dividends. Freefile com Puts, Put option as short sale. Freefile com Small business investment company stock, Short sale. Freefile com Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. Freefile com Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income. Freefile com , Acquisition discount on short-term obligations. Freefile com , Short-term government obligations. Freefile com Interest deduction, limit on, Limit on interest deduction for short-term obligations. Freefile com Sixty/forty (60/40) rule, 60/40 rule. Freefile com Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock. Freefile com Reporting requirements, How to report. Freefile com Small business stock, Qualified small business stock. Freefile com , Losses on Section 1244 (Small Business) Stock, Qualified small business stock. Freefile com , Gains on Qualified Small Business Stock Social security number (SSN) Custodial accounts, Custodian account for your child. Freefile com Joint accounts, SSN for joint account. Freefile com Requirement to give, Social security number (SSN). Freefile com Specialized small business investment company stock, Specialized small business investment company stock or partnership interest. Freefile com , SSBIC stock. Freefile com Spouses Transfers between, Property Received From Your Spouse, Transfers Between Spouses (see also Related party transactions) State or local government obligations, State or Local Government Obligations, Taxable Interest Market discount bonds (see Market discount bonds) Private activity bonds, Private activity bonds. Freefile com Registration requirement, Registration requirement. Freefile com Tax-exempt interest, Tax-Exempt Interest Taxable interest, Taxable Interest Stock Basis, Basis adjustment. Freefile com , Basis adjustment. Freefile com , Basis. Freefile com , Stocks and Bonds, Basis of replacement stock. Freefile com Capital asset, Stocks, stock rights, and bonds. Freefile com Constructive ownership, Constructive ownership of stock. Freefile com Convertible, Convertible stocks and bonds. Freefile com Corporate, Corporate Stocks Dividends (see Dividends) Fractional shares, Fractional shares. Freefile com , Automatic investment service. Freefile com Identification, Identifying stock or bonds sold. Freefile com Installment sales, Installment sales. Freefile com Nonqualified preferred stock, Nonqualified preferred stock. Freefile com Options for employees, Reminders Public utility, reinvestment, Public utilities. Freefile com Redemption of, Redemption of stock. Freefile com Replacement stock, Basis of replacement stock. Freefile com Restricted stock, Dividends received on restricted stock. Freefile com Rights, Distributions of Stock and Stock Rights, Stock rights. Freefile com , Nontaxable stock rights. Freefile com S corporations, S corporation stock. Freefile com Sales to ESOPs or cooperatives, Sales of Stock to ESOPs or Certain Cooperatives Small business, Qualified small business stock. Freefile com , Qualified small business stock. Freefile com Specialized small business investment company, Specialized small business investment company stock or partnership interest. Freefile com Splits, Stock splits. Freefile com Straddles (see Straddles) Stripped preferred stock, Stripped Preferred Stock Surrender of, Surrender of stock. Freefile com Trades, Stock for stock of the same corporation. Freefile com Trust instruments treated as, Certain trust instruments treated as stock. Freefile com Straddles, Straddles, Interest expense and carrying charges relating to mixed straddle account positions. Freefile com Holding period, Holding Period and Loss Treatment Rules Interest expense and carrying charges, Interest expense and carrying charges on straddles. Freefile com Loss deferral rules, Loss Deferral Rules Mixed, Mixed straddles. Freefile com , Mixed straddles. Freefile com , Mixed Straddle Elections Reporting requirements, Section 1256 contracts and straddles. Freefile com Stripped bonds and coupons, Stripped bonds or coupons. Freefile com , Stripped Bonds and Coupons, Stripped tax-exempt obligation. Freefile com Stripped preferred stock, Stripped Preferred Stock Substitute payments, Reporting Substitute Payments T Tables Capital gains maximum rate (Table 4-4), Table 4-4. Freefile com What Is Your Maximum Capital Gain Rate? Income tax treaties (Table 1-3), Qualified Dividends Investment income, reporting of (Table 1-1), Table 1-1. Freefile com Where To Report Common Types of Investment Income Puts and calls (Table 4-3), Table 4-3. Freefile com Puts and Calls U. Freefile com S. Freefile com savings bonds, person responsible for tax (Table 1-2), Table 1-2. Freefile com Who Pays the Tax on U. Freefile com S. Freefile com Savings Bond Interest Tax credit bonds, Tax credit bonds. Freefile com Tax help, How To Get Tax Help Tax rates, What's New Capital gain and losses, Capital Gain Tax Rates Tax refunds Interest on, Interest on tax refunds. Freefile com Tax shelters, Tax Shelters and Other Reportable Transactions, Whether To Invest Penalties, Penalties Reporting requirements, Investor Reporting Rules to curb abuse, Rules To Curb Abusive Tax Shelters Tax-exempt bonds, Tax-exempt state and local government bonds. Freefile com Tax-exempt income Expenses of, Tax-exempt income. Freefile com Interest, Tax-Exempt Interest, Reporting tax-exempt interest. Freefile com Tax-exempt obligations, Tax-Exempt Interest, Stripped tax-exempt obligations. Freefile com , Discounted tax-exempt obligations. Freefile com Taxable income, expenses of, Expenses for both tax-exempt and taxable income. Freefile com Taxes State and local transfer, State and local transfer taxes. Freefile com State income, State income taxes. Freefile com Term loans, Term loans. Freefile com Trade or business, Passive activity. Freefile com Traders in securities, Special Rules for Traders in Securities Trades Insurance, Insurance Policies and Annuities Investment property, Sales and Trades of Investment Property Like-kind, Like-Kind Exchanges, Like-Kind Exchanges Nontaxable, Property Received in Nontaxable Trades, Nontaxable Trades, Nontaxable trades. Freefile com Reporting requirements, How To Report Stock, Stock for stock of the same corporation. Freefile com Taxable, Property Received in Taxable Trades U. Freefile com S. Freefile com Treasury notes or bonds, U. Freefile com S. Freefile com Treasury Notes or Bonds Treasury bills, notes, and bonds (see U. Freefile com S. Freefile com Treasury bills, notes, and bonds) Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments Treasury inflation-protected securities (TIPS), Treasury inflation-protected securities (TIPS). Freefile com , Inflation-Indexed Debt Instruments Treaties, income tax (Table 1-3), Qualified Dividends Trust income received by beneficiary, Beneficiary of an estate or trust. Freefile com Trustee's commission for revocable trust, Trustee's commissions for revocable trust. Freefile com U U. Freefile com S. Freefile com savings bonds, U. Freefile com S. Freefile com obligations. Freefile com , U. Freefile com S. Freefile com Savings Bonds Reporting interest on, U. Freefile com S. Freefile com obligations. Freefile com , U. Freefile com S. Freefile com Savings Bonds Retirement or profit-sharing plan, distributed from, Savings bonds distributed from a retirement or profit-sharing plan. Freefile com Worksheet, Worksheet for savings bonds distributed from a retirement or profit-sharing plan. Freefile com Tax, responsible person (Table 1-2), Table 1-2. Freefile com Who Pays the Tax on U. Freefile com S. Freefile com Savings Bond Interest U. Freefile com S. Freefile com Treasury bills, notes, and bonds, U. Freefile com S. Freefile com obligations. Freefile com , U. Freefile com S. Freefile com Treasury Bills, Notes, and Bonds, U. Freefile com S. Freefile com Treasury Notes or Bonds, U. Freefile com S. Freefile com Treasury notes and bonds. Freefile com Undistributed capital gains, Undistributed capital gains. Freefile com Usurious interest, Usurious interest. Freefile com V Veterans' insurance Dividends on, Dividends on veterans' insurance. Freefile com W Warrants, Warrants. Freefile com Wash sales, Wash Sales, Securities Futures Contracts Holding period, Wash sales. Freefile com Loss deferral rules, straddles, Coordination of Loss Deferral Rules and Wash Sale Rules Withholding, backup, Backup withholding. Freefile com Worksheets Capital loss carryover, Worksheet 4-1. Freefile com Capital Loss Carryover Worksheet Worthless securities, Worthless Securities, Worthless securities. Freefile com Prev  Up     Home   More Online Publications