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2009 Tax Returns

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2009 Tax Returns

2009 tax returns Index Symbols 10% owners, Ten-percent owners. 2009 tax returns 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations 80/20 company, Dividends paid by a domestic corporation (an existing 80/20 company). 2009 tax returns A Acceptance agent, Unexpected payment. 2009 tax returns Accounts, offshore, Offshore accounts. 2009 tax returns Alien Illegal, Illegal aliens. 2009 tax returns Nonresident, Nonresident alien. 2009 tax returns Resident, Resident alien. 2009 tax returns Alimony, Pensions, Annuities, and Alimony (Income Code 14), Alimony payments. 2009 tax returns Allocation information, Failure to provide allocation information. 2009 tax returns American Samoa, U. 2009 tax returns S. 2009 tax returns Virgin Islands and American Samoa corporations. 2009 tax returns Amount to withhold, Determination of amount to withhold. 2009 tax returns Annuities, Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. 2009 tax returns Artists and athletes Earnings of, Artists and Athletes (Income Codes 42 and 43) Special events and promotions, Artists and Athletes (Income Codes 42 and 43) Assistance (see Tax help) Awards, Other Grants, Prizes, and Awards B Backup withholding, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. 2009 tax returns Banks, interest received by, Banks. 2009 tax returns Beneficial owner, Beneficial Owners Bonds sold between interest dates, Sales of bonds between interest dates. 2009 tax returns Branch profits tax, Corporation subject to branch profits tax. 2009 tax returns C Canada, Exception 3. 2009 tax returns , Deposit interest paid to nonresident alien individuals in 2012. 2009 tax returns , Deposit interest paid to certain nonresident alien individuals in 2013. 2009 tax returns Capital gains, Capital gains (Income Code 9). 2009 tax returns Central withholding agreements, Income Code 43. 2009 tax returns Consent dividends, Consent dividends. 2009 tax returns , Consent dividends. 2009 tax returns Contingent interest, Contingent interest. 2009 tax returns Controlled foreign corporations, interest paid to, Controlled foreign corporations. 2009 tax returns Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). 2009 tax returns Covenant not to compete, Covenant not to compete. 2009 tax returns Crew members, Crew members. 2009 tax returns D Dependent personal services, Pay for dependent personal services (Income Code 17). 2009 tax returns Allowance for personal exemptions, Withholding exemptions. 2009 tax returns Defined, Pay for dependent personal services (Income Code 17). 2009 tax returns Exempt from withholding, Graduated rates. 2009 tax returns Depositing taxes How to, Depositing Withheld Taxes When to, When Deposits Are Required Deposits, Interest on deposits (Income Code 29). 2009 tax returns Disregarded entities, Disregarded entities. 2009 tax returns Dividends Direct dividend rate, Dividends qualifying for direct dividend rate (Income Code 7). 2009 tax returns Domestic corporation, Dividends paid by a domestic corporation (an existing 80/20 company). 2009 tax returns Foreign corporations, Dividends paid by foreign corporations (Income Code 8). 2009 tax returns In general, Dividends Documentary evidence, Documentary evidence. 2009 tax returns , Documentary Evidence, Documentary evidence. 2009 tax returns Documentation From foreign beneficial owners and U. 2009 tax returns S. 2009 tax returns payees, Documentation From foreign intermediaries and foreign flow-through entities, Foreign Intermediaries and Foreign Flow-Through Entities Presumptions in the absence of, Presumption Rules Qualified intermediaries, Documentation. 2009 tax returns E Effectively connected income, Effectively Connected Income Defined, Effectively Connected Income Foreign partners, Partnership Withholding on Effectively Connected Income EFTPS, Electronic deposit requirement. 2009 tax returns Electronic deposit rules, Electronic deposit requirement. 2009 tax returns Employees, Employees. 2009 tax returns , Employee. 2009 tax returns Employer, Employer. 2009 tax returns F Federal unemployment tax, Federal unemployment tax (FUTA). 2009 tax returns Fellowship grants, Scholarships and Fellowship Grants (Income Code 15) Fellowship income, Scholarships, fellowships, and grants. 2009 tax returns Financial institutions, Branches of financial institutions. 2009 tax returns FIRPTA withholding, U. 2009 tax returns S. 2009 tax returns real property interest. 2009 tax returns , U. 2009 tax returns S. 2009 tax returns Real Property Interest Fiscally transparent entity, Fiscally transparent entity. 2009 tax returns Fixed or determinable annual or periodic income, Fixed or Determinable Annual or Periodical Income (FDAP) Flow-through entities, Flow-Through Entities, Nonqualified Intermediaries Foreign, Foreign partner. 2009 tax returns 501(c) organizations, Foreign Governments and Certain Other Foreign Organizations Bank, U. 2009 tax returns S. 2009 tax returns branches of foreign banks and foreign insurance companies. 2009 tax returns , Income paid to U. 2009 tax returns S. 2009 tax returns branch of foreign bank or insurance company. 2009 tax returns Charitable organizations, Other foreign organizations, associations, and charitable institutions. 2009 tax returns Corporations, Foreign corporations. 2009 tax returns Governments, Foreign Governments and Certain Other Foreign Organizations Insurance company, U. 2009 tax returns S. 2009 tax returns branches of foreign banks and foreign insurance companies. 2009 tax returns , Income paid to U. 2009 tax returns S. 2009 tax returns branch of foreign bank or insurance company. 2009 tax returns Intermediary, Foreign Intermediaries Organizations and associations, Other foreign organizations, associations, and charitable institutions. 2009 tax returns Partner, Who Must Withhold Partnerships, nonwithholding, Foreign partnerships. 2009 tax returns Person, Foreign Persons Private foundation, Foreign private foundations. 2009 tax returns , Foreign Governments and Certain Other Foreign Organizations Status, Establishment of foreign status. 2009 tax returns Trusts, Foreign simple and grantor trust. 2009 tax returns Form 1042, Withholding and Reporting Obligations, Form 1042 filing. 2009 tax returns , Responsibilities of WT. 2009 tax returns , Form 1042. 2009 tax returns 1042-S, Withholding and Reporting Obligations, Form 1042-S reporting. 2009 tax returns , Form 1042-S reporting. 2009 tax returns , Form 1042 filing. 2009 tax returns , Form 1042-S. 2009 tax returns 1099, Withholding and Reporting Obligations, Primary NRA and Form 1099 responsibility assumed. 2009 tax returns 1099-S, Form 1099-S, Proceeds From Real Estate Transactions. 2009 tax returns 4419, Electronic reporting. 2009 tax returns 7004, Extension to file Form 1042. 2009 tax returns 8233, Form 8233, Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual. 2009 tax returns 8288, Reporting and Paying the Tax, Form 8288, U. 2009 tax returns S. 2009 tax returns Withholding Tax Return for Dispositions by Foreign Persons of U. 2009 tax returns S. 2009 tax returns Real Property Interests. 2009 tax returns 8288-A, Reporting and Paying the Tax, Form 8288-A, Statement of Withholding on Dispositions by Foreign Persons of U. 2009 tax returns S. 2009 tax returns Real Property Interests. 2009 tax returns 8288-B, Categories (1), (2), and (3). 2009 tax returns 8804, Form 8804, Annual Return for Partnership Withholding Tax (Section 1446). 2009 tax returns 8805, Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax. 2009 tax returns 8813, Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446). 2009 tax returns 8833, Claiming treaty benefits. 2009 tax returns 940, Federal unemployment tax (FUTA). 2009 tax returns 941, Reporting requirements for wages and withheld taxes paid to nonresident aliens. 2009 tax returns 972, Consent dividends. 2009 tax returns SS-4, U. 2009 tax returns S. 2009 tax returns Taxpayer Identification Numbers SS-5, U. 2009 tax returns S. 2009 tax returns Taxpayer Identification Numbers W-2, Reporting requirements for wages and withheld taxes paid to nonresident aliens. 2009 tax returns , Form W-2. 2009 tax returns W-4, Alternate withholding procedure. 2009 tax returns , Form W-4, Employee's Withholding Allowance Certificate. 2009 tax returns , Withholding exemptions. 2009 tax returns , Special instructions for Form W-4. 2009 tax returns W-7, U. 2009 tax returns S. 2009 tax returns Taxpayer Identification Numbers W-8BEN, Beneficial Owners W-8ECI, Documentary evidence. 2009 tax returns W-8EXP, Form W-8ECI, Certificate of Foreign Person's Claim That Income Is Effectively Connected With the Conduct of a Trade or Business in the United States. 2009 tax returns W-8IMY, Foreign Intermediaries and Foreign Flow-Through Entities W-9, U. 2009 tax returns S. 2009 tax returns Taxpayer Identification Numbers Free tax services, How To Get Tax Help FUTA, Federal unemployment tax (FUTA). 2009 tax returns G Gambling winnings, Gambling winnings (Income Code 28). 2009 tax returns Graduated rates, Graduated rates. 2009 tax returns Graduated withholding, Wages Paid to Employees— Graduated Withholding Grant income, Scholarships, fellowships, and grants. 2009 tax returns Grants, Scholarships and Fellowship Grants (Income Code 15), Other Grants, Prizes, and Awards Green card test, Resident alien. 2009 tax returns Guam, Guam or Northern Mariana Islands corporations. 2009 tax returns H Help (see Tax help) I Identification number, taxpayer, U. 2009 tax returns S. 2009 tax returns Taxpayer Identification Numbers, Identification numbers. 2009 tax returns Illegal aliens, Illegal aliens. 2009 tax returns Important reminders, Reminders Income Fixed or determinable annual or periodical, Fixed or Determinable Annual or Periodical Income (FDAP) Interest, Interest Notional principal contract, Notional principal contract income. 2009 tax returns Other than effectively connected, Income Not Effectively Connected Personal service, Personal service income. 2009 tax returns Source of, Source of Income Transportation, Transportation income. 2009 tax returns Income code 01, Interest paid by U. 2009 tax returns S. 2009 tax returns obligors—general (Income Code 1). 2009 tax returns 02, Interest on real property mortgages (Income Code 2). 2009 tax returns 03, Interest paid to controlling foreign corporations (Income Code 3). 2009 tax returns 04, Interest paid by foreign corporations (Income Code 4). 2009 tax returns 06, Dividends paid by U. 2009 tax returns S. 2009 tax returns corporations — general (Income Code 6). 2009 tax returns 07, Dividends qualifying for direct dividend rate (Income Code 7). 2009 tax returns 08, Dividends paid by foreign corporations (Income Code 8). 2009 tax returns 09, Capital gains (Income Code 9). 2009 tax returns 10, Industrial royalties (Income Code 10). 2009 tax returns 11, Motion picture or television copyright royalties (Income Code 11). 2009 tax returns 12, Other royalties (for example, copyright, recording, publishing) (Income Code 12). 2009 tax returns 13, Real Property Income and Natural Resources Royalties (Income Code 13) 14, Pensions, Annuities, and Alimony (Income Code 14) 15, Scholarships and Fellowship Grants (Income Code 15) 16, Pay for independent personal services (Income Code 16). 2009 tax returns 17, Pay for dependent personal services (Income Code 17). 2009 tax returns 18, Pay for teaching (Income Code 18). 2009 tax returns 19, Pay during studying and training (Income Code 19). 2009 tax returns 20, Artists and Athletes (Income Codes 42 and 43) 24, Reporting and Paying the Tax 25, Reporting and Paying the Tax 26, Reporting and Paying the Tax 27, Publicly Traded Partnerships 28, Gambling winnings (Income Code 28). 2009 tax returns 29, Interest on deposits (Income Code 29). 2009 tax returns 30, Original issue discount (Income Code 30). 2009 tax returns 50, Other income (Income Code 50). 2009 tax returns Independent personal services Defined, Pay for independent personal services (Income Code 16). 2009 tax returns Exempt from withholding, Pay for independent personal services (Income Code 16). 2009 tax returns , 30% rate. 2009 tax returns India, Students and business apprentices from India. 2009 tax returns Indirect account holders, Indirect Account Holders Installment payment, Installment payments. 2009 tax returns , Installment payments. 2009 tax returns Insurance proceeds, Insurance proceeds. 2009 tax returns Interest Contingent, Contingent interest. 2009 tax returns Controlling foreign corporations, Interest paid to controlling foreign corporations (Income Code 3). 2009 tax returns Deposits, Interest on deposits (Income Code 29). 2009 tax returns Foreign business arrangements, Interest from foreign business arrangements. 2009 tax returns Foreign corporations, Interest paid by foreign corporations (Income Code 4). 2009 tax returns Income, Interest Portfolio, Portfolio interest. 2009 tax returns , Interest that does not qualify as portfolio interest. 2009 tax returns Real property mortgages, Interest on real property mortgages (Income Code 2). 2009 tax returns Intermediary Foreign, Foreign Intermediaries Nonqualified, Nonqualified intermediary. 2009 tax returns Qualified, Qualified intermediary. 2009 tax returns , Qualified Intermediaries International organizations, Foreign Governments and Certain Other Foreign Organizations ITIN, U. 2009 tax returns S. 2009 tax returns Taxpayer Identification Numbers K Knowledge, standards of, Standards of Knowledge L Liability of withholding agent, Liability for tax. 2009 tax returns M Magnetic media reporting, Electronic reporting. 2009 tax returns Marketable securities, Marketable securities. 2009 tax returns Mexico, Exception 3. 2009 tax returns Missing children, Reminders More information (see Tax help) Mortgages, Interest on real property mortgages (Income Code 2). 2009 tax returns N Non-registered obligations, Obligations not in registered form. 2009 tax returns Nonqualified intermediary, Nonqualified intermediary. 2009 tax returns , Nonqualified Intermediaries Nonresident alien Defined, Nonresident alien. 2009 tax returns Married to U. 2009 tax returns S. 2009 tax returns citizen or resident, Married to U. 2009 tax returns S. 2009 tax returns citizen or resident alien. 2009 tax returns Nonwage pay, Pay that is not wages. 2009 tax returns Northern Mariana Islands, Guam or Northern Mariana Islands corporations. 2009 tax returns Notional principal contract income, Notional principal contract income. 2009 tax returns NRA withholding In general, Withholding of Tax Income subject to, Income Subject to NRA Withholding Persons subject to, Persons Subject to NRA Withholding O Obligations Registered, Obligations in registered form. 2009 tax returns Obligations: Not in registered form, Obligations not in registered form. 2009 tax returns Offshore accounts, Offshore accounts. 2009 tax returns Original issue discount, Original issue discount (Income Code 30). 2009 tax returns Overwithholding, adjustment for, Adjustment for Overwithholding P Partner, Foreign partner. 2009 tax returns Partner, foreign, Who Must Withhold Partnerships Effectively connected income of foreign partners, Partnership Withholding on Effectively Connected Income Foreign, Foreign partnerships. 2009 tax returns Publicly traded, Publicly Traded Partnerships Smaller, Smaller partnerships and trusts. 2009 tax returns , Smaller partnerships and trusts. 2009 tax returns , Smaller partnerships and trusts. 2009 tax returns Withholding foreign, Withholding foreign partnership and foreign trust. 2009 tax returns , Withholding Foreign Partnerships Pay for personal services Artists and athletes, Artists and Athletes (Income Codes 42 and 43) Dependent personal services, Pay for dependent personal services (Income Code 17). 2009 tax returns Employees, Wages Paid to Employees— Graduated Withholding Exempt from withholding, Pay for Personal Services Performed Independent personal services, Pay for independent personal services (Income Code 16). 2009 tax returns Salaries and wages, Wages Paid to Employees— Graduated Withholding Scholarship or fellowship recipient, Pay for services rendered. 2009 tax returns Studying, Pay during studying and training (Income Code 19). 2009 tax returns Teaching, Pay for teaching (Income Code 18). 2009 tax returns Training, Pay during studying and training (Income Code 19). 2009 tax returns Payee, Identifying the Payee Penalties Deposit, Penalty for failure to make deposits on time. 2009 tax returns Form 1042, Penalties Form 8804, Penalties. 2009 tax returns Form 8805, Penalties. 2009 tax returns Magnetic media, Failure to file electronically. 2009 tax returns Trust fund recovery, Trust fund recovery penalty. 2009 tax returns Pensions, Pension payments. 2009 tax returns , Pensions, Annuities, and Alimony (Income Code 14), Pensions and annuities. 2009 tax returns Per diem, Per diem paid by the U. 2009 tax returns S. 2009 tax returns Government. 2009 tax returns Personal service income, Personal service income. 2009 tax returns Pooled withholding information, Pooled withholding information. 2009 tax returns Portfolio interest, Portfolio interest. 2009 tax returns , Interest that does not qualify as portfolio interest. 2009 tax returns Presumption Corporation, Presumption Rules Individual, Presumption Rules Partnership, Presumption Rules Rules, Presumption Rules Trust, Presumption Rules Private foundation, foreign, Foreign private foundations. 2009 tax returns Prizes, Other Grants, Prizes, and Awards Publications (see Tax help) Puerto Rico, Resident of a U. 2009 tax returns S. 2009 tax returns possession. 2009 tax returns , Exception 4. 2009 tax returns Q QI withholding agreement, QI withholding agreement. 2009 tax returns Qualified intermediary, Qualified intermediary. 2009 tax returns , Qualified Intermediaries Qualified investment entity (QIE) Distributions paid by, Qualified investment entities. 2009 tax returns Dividends paid by, Dividends paid by U. 2009 tax returns S. 2009 tax returns corporations — general (Income Code 6). 2009 tax returns R Racing purses, Racing purses. 2009 tax returns Real property interest Disposition of, U. 2009 tax returns S. 2009 tax returns Real Property Interest Withholding certificates, Withholding Certificates Reason to know, Reason To Know Refund procedures Qualified intermediaries, Collective refund procedures. 2009 tax returns Registered obligations, Obligations in registered form. 2009 tax returns Researchers, Tax treaties. 2009 tax returns Resident alien defined, Resident alien. 2009 tax returns Returns required, Returns Required Royalties, Royalties, Real Property Income and Natural Resources Royalties (Income Code 13) Ryukyu Islands, Income from U. 2009 tax returns S. 2009 tax returns Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 2009 tax returns S Salaries, Wages Paid to Employees— Graduated Withholding Saving clause, Nonresident alien who becomes a resident alien. 2009 tax returns Scholarship, Scholarships, fellowships, and grants. 2009 tax returns , Scholarships and Fellowship Grants (Income Code 15) Securities, Marketable securities. 2009 tax returns , Income from securities. 2009 tax returns Services performed outside the U. 2009 tax returns S. 2009 tax returns , Services performed outside the United States. 2009 tax returns Short-term obligation, Short-term obligations. 2009 tax returns Social security, Social security and Medicare tax. 2009 tax returns Source of income, Source of Income Standards of knowledge, Standards of Knowledge Substantial presence test, Resident alien. 2009 tax returns T Tax Reporting and paying, Reporting and Paying the Tax Tax help, How To Get Tax Help Tax treaties Claiming benefits, Claiming treaty benefits. 2009 tax returns Dependent personal services, Tax treaties. 2009 tax returns Entertainers and athletes, Tax treaties. 2009 tax returns Gains, Tax treaties. 2009 tax returns Gambling winnings, Tax treaties. 2009 tax returns Independent personal services, Tax treaties. 2009 tax returns Student, Tax treaties. 2009 tax returns Students and trainees, Tax treaties. 2009 tax returns Tables, Tax Treaty Tables Teaching, Tax treaties. 2009 tax returns Tax-exempt entities, Foreign Governments and Certain Other Foreign Organizations Taxpayer Advocate, Taxpayer Advocate Service. 2009 tax returns Taxpayer identification number (TIN), U. 2009 tax returns S. 2009 tax returns Taxpayer Identification Numbers, Identification numbers. 2009 tax returns Exceptions, Exceptions to TIN requirement. 2009 tax returns Teachers, Pay for teaching (Income Code 18). 2009 tax returns Ten-percent owners, Ten-percent owners. 2009 tax returns Territorial limits, Territorial limits. 2009 tax returns Totalization agreements, Social security and Medicare tax. 2009 tax returns Transportation income, Transportation income. 2009 tax returns Travel expenses, Travel expenses. 2009 tax returns Trust Territory of the Pacific Islands, Income from U. 2009 tax returns S. 2009 tax returns Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 2009 tax returns Trusts Foreign, Foreign simple and grantor trust. 2009 tax returns Smaller, Smaller partnerships and trusts. 2009 tax returns Withholding foreign, Withholding foreign partnership and foreign trust. 2009 tax returns , Withholding Foreign Trusts TTY/TDD information, How To Get Tax Help U U. 2009 tax returns S. 2009 tax returns agent of foreign person, U. 2009 tax returns S. 2009 tax returns agent of foreign person. 2009 tax returns U. 2009 tax returns S. 2009 tax returns branch Foreign bank, U. 2009 tax returns S. 2009 tax returns branches of foreign banks and foreign insurance companies. 2009 tax returns , Income paid to U. 2009 tax returns S. 2009 tax returns branch of foreign bank or insurance company. 2009 tax returns Foreign insurance company, U. 2009 tax returns S. 2009 tax returns branches of foreign banks and foreign insurance companies. 2009 tax returns , Income paid to U. 2009 tax returns S. 2009 tax returns branch of foreign bank or insurance company. 2009 tax returns Foreign person, U. 2009 tax returns S. 2009 tax returns branches of foreign persons. 2009 tax returns U. 2009 tax returns S. 2009 tax returns national, 30% rate. 2009 tax returns U. 2009 tax returns S. 2009 tax returns real property interest, U. 2009 tax returns S. 2009 tax returns real property interest. 2009 tax returns U. 2009 tax returns S. 2009 tax returns savings bonds, Income from U. 2009 tax returns S. 2009 tax returns Savings Bonds of residents of the Ryukyu Islands or the Trust Territory of the Pacific Islands. 2009 tax returns U. 2009 tax returns S. 2009 tax returns territorial limits, Territorial limits. 2009 tax returns U. 2009 tax returns S. 2009 tax returns Virgin Islands, U. 2009 tax returns S. 2009 tax returns Virgin Islands and American Samoa corporations. 2009 tax returns Unexpected payment, Unexpected payment. 2009 tax returns W Wages Paid to employees, Wages Paid to Employees— Graduated Withholding Pay that is not, Pay that is not wages. 2009 tax returns When to withhold, When to withhold. 2009 tax returns Withhold, amount to, Determination of amount to withhold. 2009 tax returns Withhold, when to, When to withhold. 2009 tax returns Withholding Agreements, QI withholding agreement. 2009 tax returns , WP and WT withholding agreements. 2009 tax returns , Withholding agreements. 2009 tax returns , Income Code 43. 2009 tax returns Alternative procedure, Alternative procedure. 2009 tax returns Certificate, Withholding Certificates, Withholding certificate. 2009 tax returns Rate pool, Pooled withholding information. 2009 tax returns Real property, U. 2009 tax returns S. 2009 tax returns Real Property Interest Withholding agent Defined, Withholding Agent Liability, Liability for tax. 2009 tax returns Returns required, Returns Required Tax deposit requirements, Depositing Withheld Taxes Withholding exemptions and reductions Dependent personal services, Graduated rates. 2009 tax returns Exemption, Withholding exemption. 2009 tax returns Final payment exemption, Final payment exemption. 2009 tax returns Foreign governments, Foreign Governments and Certain Other Foreign Organizations International organizations, Foreign Governments and Certain Other Foreign Organizations Real property interest, Withholding Certificates Researchers, Tax treaties. 2009 tax returns Scholarships and fellowship grants, Alternate withholding procedure. 2009 tax returns Students, Tax treaties. 2009 tax returns Withholding agreements, Withholding agreements. 2009 tax returns , Income Code 43. 2009 tax returns Prev  Up     Home   More Online Publications
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The 2009 Tax Returns

2009 tax returns 16. 2009 tax returns   Reporting Gains and Losses Table of Contents What's New Introduction Useful Items - You may want to see: Reporting Capital Gains and Losses Exception 1. 2009 tax returns Exception 2. 2009 tax returns File Form 1099-B or Form 1099-S with the IRS. 2009 tax returns Capital Losses Capital Gain Tax Rates What's New Maximum capital gain rates. 2009 tax returns . 2009 tax returns  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. 2009 tax returns Introduction This chapter discusses how to report capital gains and losses from sales, exchanges, and other dispositions of investment property on Form 8949 and Schedule D (Form 1040). 2009 tax returns The discussion includes the following topics. 2009 tax returns How to report short-term gains and losses. 2009 tax returns How to report long-term gains and losses. 2009 tax returns How to figure capital loss carryovers. 2009 tax returns How to figure your tax on a net capital gain. 2009 tax returns If you sell or otherwise dispose of property used in a trade or business or for the production of income, see Publication 544, Sales and Other Dispositions of Assets, before completing Schedule D (Form 1040). 2009 tax returns Useful Items - You may want to see: Publication 537 Installment Sales 544 Sales and Other Dispositions of Assets 550 Investment Income and Expenses Form (and Instructions) 4797 Sales of Business Property 6252 Installment Sale Income 8582 Passive Activity Loss Limitations 8949 Sales and Other Dispositions of Capital Assets Schedule D (Form 1040) Capital Gains and Losses Reporting Capital Gains and Losses Generally, report capital gains and losses on Form 8949. 2009 tax returns Complete Form 8949 before you complete line 1b, 2, 3, 8b, 9, or 10 of Schedule D (Form 1040). 2009 tax returns Use Form 8949 to report: The sale or exchange of a capital asset not reported on another form or schedule; Gains from involuntary conversions (other than from casualty or theft) of capital assets not held for business or profit; and Nonbusiness bad debts. 2009 tax returns Use Schedule D (Form 1040): To figure the overall gain or loss from transactions reported on Form 8949; To report a gain from Form 6252 or Part I of Form 4797; To report a gain or loss from Form 4684, 6781, or 8824; To report capital gain distributions not reported directly on Form 1040 or Form 1040A; To report a capital loss carryover from the previous tax year to the current tax year; To report your share of a gain or (loss) from a partnership, S corporation, estate, or trust; To report transactions reported to you on a Form 1099-B (or substitute statement) showing basis was reported to the IRS and to which none of the Form 8949 adjustments or codes apply; and To report undistributed long-term capital gains from Form 2439. 2009 tax returns On Form 8949, enter all sales and exchanges of capital assets, including stocks, bonds, etc. 2009 tax returns , and real estate (if not reported on Form 4684, 4797, 6252, 6781, 8824, or line 1a or 8a of Schedule D). 2009 tax returns Include these transactions even if you did not receive a Form 1099-B or 1099-S (or substitute statement) for the transaction. 2009 tax returns Report short-term gains or losses in Part I. 2009 tax returns Report long-term gains or losses in Part II. 2009 tax returns Use as many Forms 8949 as you need. 2009 tax returns Exceptions to filing Form 8949 and Schedule D (Form 1040). 2009 tax returns   There are certain situations where you may not have to file Form 8949 and/or Schedule D (Form 1040). 2009 tax returns Exception 1. 2009 tax returns   You do not have to file Form 8949 or Schedule D (Form 1040) if you have no capital losses and your only capital gains are capital gain distributions from Form(s) 1099-DIV, box 2a (or substitute statements). 2009 tax returns (If any Form(s) 1099-DIV (or substitute statements) you receive have an amount in box 2b (unrecaptured section 1250 gain), box 2c (section 1202 gain), or box 2d (collectibles (28%) gain), you do not qualify for this exception. 2009 tax returns ) If you qualify for this exception, report your capital gain distributions directly on line 13 of Form 1040 (and check the box on line 13). 2009 tax returns Also use the Qualified Dividends and Capital Gain Tax Worksheet in the Form 1040 instructions to figure your tax. 2009 tax returns You can report your capital gain distributions on line 10 of Form 1040A, instead of on Form 1040, if none of the Forms 1099-DIV (or substitute statements) you received have an amount in box 2b, 2c, or 2d, and you do not have to file Form 1040. 2009 tax returns Exception 2. 2009 tax returns   You must file Schedule D (Form 1040), but generally do not have to file Form 8949, if Exception 1 does not apply and your only capital gains and losses are: Capital gain distributions; A capital loss carryover; A gain from Form 2439 or 6252 or Part I of Form 4797; A gain or loss from Form 4684, 6781, or 8824; A gain or loss from a partnership, S corporation, estate, or trust; or Gains and losses from transactions for which you received a Form 1099-B (or substitute statement) that shows the basis was reported to the IRS and for which you do not need to make any adjustments in column (g) of Form 8949 or enter any codes in column (f) of Form 8949. 2009 tax returns Installment sales. 2009 tax returns   You cannot use the installment method to report a gain from the sale of stock or securities traded on an established securities market. 2009 tax returns You must report the entire gain in the year of sale (the year in which the trade date occurs). 2009 tax returns Passive activity gains and losses. 2009 tax returns    If you have gains or losses from a passive activity, you may also have to report them on Form 8582. 2009 tax returns In some cases, the loss may be limited under the passive activity rules. 2009 tax returns Refer to Form 8582 and its instructions for more information about reporting capital gains and losses from a passive activity. 2009 tax returns Form 1099-B transactions. 2009 tax returns   If you sold property, such as stocks, bonds, or certain commodities, through a broker, you should receive Form 1099-B or substitute statement from the broker. 2009 tax returns Use the Form 1099-B or the substitute statement to complete Form 8949. 2009 tax returns If you sold a covered security in 2013, your broker should send you a Form 1099-B (or substitute statement) that shows your basis. 2009 tax returns This will help you complete Form 8949. 2009 tax returns Generally, a covered security is a security you acquired after 2010. 2009 tax returns   Report the gross proceeds shown in box 2a of Form 1099-B as the sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. 2009 tax returns However, if the broker advises you, in box 2a of Form 1099-B, that gross proceeds (sales price) less commissions and option premiums were reported to the IRS, enter that net sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. 2009 tax returns    Include in column (g) any expense of sale, such as broker's fees, commissions, state and local transfer taxes, and option premiums, unless you reported the net sales price in column (d). 2009 tax returns If you include an expense of sale in column (g), enter “E” in column (f). 2009 tax returns Form 1099-CAP transactions. 2009 tax returns   If a corporation in which you own stock has had a change in control or a substantial change in capital structure, you should receive Form 1099-CAP or a substitute statement from the corporation. 2009 tax returns Use the Form 1099-CAP or substitute statement to fill in Form 8949. 2009 tax returns If your computations show that you would have a loss because of the change, do not enter any amounts on Form 8949 or Schedule D (Form 1040). 2009 tax returns You cannot claim a loss on Schedule D (Form 1040) as a result of this transaction. 2009 tax returns   Report the aggregate amount received shown in box 2 of Form 1099-CAP as the sales price in column (d) of either Part I or Part II of Form 8949, whichever applies. 2009 tax returns Form 1099-S transactions. 2009 tax returns   If you sold or traded reportable real estate, you generally should receive from the real estate reporting person a Form 1099-S showing the gross proceeds. 2009 tax returns    “Reportable real estate” is defined as any present or future ownership interest in any of the following: Improved or unimproved land, including air space; Inherently permanent structures, including any residential, commercial, or industrial building; A condominium unit and its accessory fixtures and common elements, including land; and Stock in a cooperative housing corporation (as defined in section 216 of the Internal Revenue Code). 2009 tax returns   A “real estate reporting person” could include the buyer's attorney, your attorney, the title or escrow company, a mortgage lender, your broker, the buyer's broker, or the person acquiring the biggest interest in the property. 2009 tax returns   Your Form 1099-S will show the gross proceeds from the sale or exchange in box 2. 2009 tax returns See the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040) for how to report these transactions and include them in Part I or Part II of Form 8949 as appropriate. 2009 tax returns However, report like-kind exchanges on Form 8824 instead. 2009 tax returns   It is unlawful for any real estate reporting person to separately charge you for complying with the requirement to file Form 1099-S. 2009 tax returns Nominees. 2009 tax returns   If you receive gross proceeds as a nominee (that is, the gross proceeds are in your name but actually belong to someone else), see the Instructions for Form 8949 for how to report these amounts on Form 8949. 2009 tax returns File Form 1099-B or Form 1099-S with the IRS. 2009 tax returns   If you received gross proceeds as a nominee in 2013, you must file a Form 1099-B or Form 1099-S for those proceeds with the IRS. 2009 tax returns Send the Form 1099-B or Form 1099-S with a Form 1096, Annual Summary and Transmittal of U. 2009 tax returns S. 2009 tax returns Information Returns, to your Internal Revenue Service Center by February 28, 2014 (March 31, 2014, if you file Form 1099-B or Form 1099-S electronically). 2009 tax returns Give the actual owner of the proceeds Copy B of the Form 1099-B or Form 1099-S by February 18, 2014. 2009 tax returns On Form 1099-B, you should be listed as the “Payer. 2009 tax returns ” The other owner should be listed as the “Recipient. 2009 tax returns ” On Form 1099-S, you should be listed as the “Filer. 2009 tax returns ” The other owner should be listed as the “Transferor. 2009 tax returns ” You do not have to file a Form 1099-B or Form 1099-S to show proceeds for your spouse. 2009 tax returns For more information about the reporting requirements and the penalties for failure to file (or furnish) certain information returns, see the General Instructions for Certain Information Returns. 2009 tax returns If you are filing electronically see Publication 1220. 2009 tax returns Sale of property bought at various times. 2009 tax returns   If you sell a block of stock or other property that you bought at various times, report the short-term gain or loss from the sale on one row in Part I of Form 8949, and the long-term gain or loss on one row in Part II of Form 8949. 2009 tax returns Write “Various” in column (b) for the “Date acquired. 2009 tax returns ” Sale expenses. 2009 tax returns    On Form 8949, include in column (g) any expense of sale, such as broker's fees, commissions, state and local transfer taxes, and option premiums, unless you reported the net sales price in column (d). 2009 tax returns If you include an expense of sale in column (g), enter “E” in column (f). 2009 tax returns   For more information about adjustments to basis, see chapter 13. 2009 tax returns Short-term gains and losses. 2009 tax returns   Capital gain or loss on the sale or trade of investment property held 1 year or less is a short-term capital gain or loss. 2009 tax returns You report it in Part I of Form 8949. 2009 tax returns   You combine your share of short-term capital gain or loss from partnerships, S corporations, estates, and trusts, and any short-term capital loss carryover, with your other short-term capital gains and losses to figure your net short-term capital gain or loss on line 7 of Schedule D (Form 1040). 2009 tax returns Long-term gains and losses. 2009 tax returns    A capital gain or loss on the sale or trade of investment property held more than 1 year is a long-term capital gain or loss. 2009 tax returns You report it in Part II of Form 8949. 2009 tax returns   You report the following in Part II of Schedule D (Form 1040): Undistributed long-term capital gains from a mutual fund (or other regulated investment company) or real estate investment trust (REIT); Your share of long-term capital gains or losses from partnerships, S corporations, estates, and trusts; All capital gain distributions from mutual funds and REITs not reported directly on line 10 of Form 1040A or line 13 of Form 1040; and Long-term capital loss carryovers. 2009 tax returns    The result after combining these items with your other long-term capital gains and losses is your net long-term capital gain or loss (Schedule D (Form 1040), line 15). 2009 tax returns Total net gain or loss. 2009 tax returns   To figure your total net gain or loss, combine your net short-term capital gain or loss (Schedule D (Form 1040), line 7) with your net long-term capital gain or loss (Schedule D (Form 1040), line 15). 2009 tax returns Enter the result on Schedule D (Form 1040), Part III, line 16. 2009 tax returns If your losses are more than your gains, see Capital Losses , next. 2009 tax returns If both lines 15 and 16 of your Schedule D (Form 1040) are gains and your taxable income on your Form 1040 is more than zero, see Capital Gain Tax Rates , later. 2009 tax returns Capital Losses If your capital losses are more than your capital gains, you can claim a capital loss deduction. 2009 tax returns Report the amount of the deduction on line 13 of Form 1040, in parentheses. 2009 tax returns Limit on deduction. 2009 tax returns   Your allowable capital loss deduction, figured on Schedule D (Form 1040), is the lesser of: $3,000 ($1,500 if you are married and file a separate return); or Your total net loss as shown on line 16 of Schedule D (Form 1040). 2009 tax returns   You can use your total net loss to reduce your income dollar for dollar, up to the $3,000 limit. 2009 tax returns Capital loss carryover. 2009 tax returns   If you have a total net loss on line 16 of Schedule D (Form 1040) that is more than the yearly limit on capital loss deductions, you can carry over the unused part to the next year and treat it as if you had incurred it in that next year. 2009 tax returns If part of the loss is still unused, you can carry it over to later years until it is completely used up. 2009 tax returns   When you figure the amount of any capital loss carryover to the next year, you must take the current year's allowable deduction into account, whether or not you claimed it and whether or not you filed a return for the current year. 2009 tax returns   When you carry over a loss, it remains long term or short term. 2009 tax returns A long-term capital loss you carry over to the next tax year will reduce that year's long-term capital gains before it reduces that year's short-term capital gains. 2009 tax returns Figuring your carryover. 2009 tax returns   The amount of your capital loss carryover is the amount of your total net loss that is more than the lesser of: Your allowable capital loss deduction for the year; or Your taxable income increased by your allowable capital loss deduction for the year and your deduction for personal exemptions. 2009 tax returns   If your deductions are more than your gross income for the tax year, use your negative taxable income in computing the amount in item (2). 2009 tax returns    Complete the Capital Loss Carryover Worksheet in the Instructions for Schedule D or Publication 550 to determine the part of your capital loss that you can carry over. 2009 tax returns Example. 2009 tax returns Bob and Gloria sold securities in 2013. 2009 tax returns The sales resulted in a capital loss of $7,000. 2009 tax returns They had no other capital transactions. 2009 tax returns Their taxable income was $26,000. 2009 tax returns On their joint 2013 return, they can deduct $3,000. 2009 tax returns The unused part of the loss, $4,000 ($7,000 − $3,000), can be carried over to 2014. 2009 tax returns If their capital loss had been $2,000, their capital loss deduction would have been $2,000. 2009 tax returns They would have no carryover. 2009 tax returns Use short-term losses first. 2009 tax returns   When you figure your capital loss carryover, use your short-term capital losses first, even if you incurred them after a long-term capital loss. 2009 tax returns If you have not reached the limit on the capital loss deduction after using the short-term capital losses, use the long-term capital losses until you reach the limit. 2009 tax returns Decedent's capital loss. 2009 tax returns    A capital loss sustained by a decedent during his or her last tax year (or carried over to that year from an earlier year) can be deducted only on the final income tax return filed for the decedent. 2009 tax returns The capital loss limits discussed earlier still apply in this situation. 2009 tax returns The decedent's estate cannot deduct any of the loss or carry it over to following years. 2009 tax returns Joint and separate returns. 2009 tax returns   If you and your spouse once filed separate returns and are now filing a joint return, combine your separate capital loss carryovers. 2009 tax returns However, if you and your spouse once filed a joint return and are now filing separate returns, any capital loss carryover from the joint return can be deducted only on the return of the spouse who actually had the loss. 2009 tax returns Capital Gain Tax Rates The tax rates that apply to a net capital gain are generally lower than the tax rates that apply to other income. 2009 tax returns These lower rates are called the maximum capital gain rates. 2009 tax returns The term “net capital gain” means the amount by which your net long-term capital gain for the year is more than your net short-term capital loss. 2009 tax returns For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. 2009 tax returns See Table 16-1 for details. 2009 tax returns If you figure your tax using the maximum capital gain rate and the regular tax computation results in a lower tax, the regular tax computation applies. 2009 tax returns Example. 2009 tax returns All of your net capital gain is from selling collectibles, so the capital gain rate would be 28%. 2009 tax returns If you are otherwise subject to a rate lower than 28%, the 28% rate does not apply. 2009 tax returns Investment interest deducted. 2009 tax returns   If you claim a deduction for investment interest, you may have to reduce the amount of your net capital gain that is eligible for the capital gain tax rates. 2009 tax returns Reduce it by the amount of the net capital gain you choose to include in investment income when figuring the limit on your investment interest deduction. 2009 tax returns This is done on the Schedule D Tax Worksheet or the Qualified Dividends and Capital Gain Tax Worksheet. 2009 tax returns For more information about the limit on investment interest, see Interest Expenses in chapter 3 of Publication 550. 2009 tax returns Table 16-1. 2009 tax returns What Is Your Maximum Capital Gain Rate? IF your net capital gain is from . 2009 tax returns . 2009 tax returns . 2009 tax returns THEN your  maximum capital gain rate is . 2009 tax returns . 2009 tax returns . 2009 tax returns a collectibles gain 28% an eligible gain on qualified small business stock minus the section 1202 exclusion 28% an unrecaptured section 1250 gain 25% other gain1 and the regular tax rate that would apply is 39. 2009 tax returns 6% 20% other gain1 and the regular tax rate that would apply is 25%, 28%, 33%, or 35% 15% other gain1 and the regular tax rate that would apply is 10% or 15% 0% 1 Other gain means any gain that is not collectibles gain, gain on qualified small business stock, or unrecaptured section 1250 gain. 2009 tax returns     Collectibles gain or loss. 2009 tax returns   This is gain or loss from the sale or trade of a work of art, rug, antique, metal (such as gold, silver, and platinum bullion), gem, stamp, coin, or alcoholic beverage held more than 1 year. 2009 tax returns   Collectibles gain includes gain from sale of an interest in a partnership, S corporation, or trust due to unrealized appreciation of collectibles. 2009 tax returns Gain on qualified small business stock. 2009 tax returns    If you realized a gain from qualified small business stock that you held more than 5 years, you generally can exclude some or all of your gain under section 1202. 2009 tax returns The eligible gain minus your section 1202 exclusion is a 28% rate gain. 2009 tax returns See Gains on Qualified Small Business Stock in chapter 4 of Publication 550. 2009 tax returns Unrecaptured section 1250 gain. 2009 tax returns    Generally, this is any part of your capital gain from selling section 1250 property (real property) that is due to depreciation (but not more than your net section 1231 gain), reduced by any net loss in the 28% group. 2009 tax returns Use the Unrecaptured Section 1250 Gain Worksheet in the Schedule D (Form 1040) instructions to figure your unrecaptured section 1250 gain. 2009 tax returns For more information about section 1250 property and section 1231 gain, see chapter 3 of Publication 544. 2009 tax returns Tax computation using maximum capital gain rates. 2009 tax returns   Use the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet (whichever applies) to figure your tax if you have qualified dividends or net capital gain. 2009 tax returns You have net capital gain if Schedule D (Form 1040), lines 15 and 16, are both gains. 2009 tax returns Schedule D Tax Worksheet. 2009 tax returns   Use the Schedule D Tax Worksheet in the Schedule D (Form 1040) instructions to figure your tax if: You have to file Schedule D (Form 1040); and Schedule D (Form 1040), line 18 (28% rate gain) or line 19 (unrecaptured section 1250 gain), is more than zero. 2009 tax returns Qualified Dividends and Capital Gain Tax Worksheet. 2009 tax returns   If you do not have to use the Schedule D Tax Worksheet (as explained above) and any of the following apply, use the Qualified Dividends and Capital Gain Tax Worksheet in the instructions for Form 1040 or Form 1040A (whichever you file) to figure your tax. 2009 tax returns You received qualified dividends. 2009 tax returns (See Qualified Dividends in chapter 8. 2009 tax returns ) You do not have to file Schedule D (Form 1040) and you received capital gain distributions. 2009 tax returns (See Exceptions to filing Form 8949 and Schedule D (Form 1040) , earlier. 2009 tax returns ) Schedule D (Form 1040), lines 15 and 16, are both more than zero. 2009 tax returns Alternative minimum tax. 2009 tax returns   These capital gain rates are also used in figuring alternative minimum tax. 2009 tax returns Prev  Up  Next   Home   More Online Publications