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2011 Irs Forms 1040

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2011 Irs Forms 1040

2011 irs forms 1040 5. 2011 irs forms 1040   Manufacturers Taxes Table of Contents Importer. 2011 irs forms 1040 Use considered sale. 2011 irs forms 1040 Lease considered sale. 2011 irs forms 1040 Bonus goods. 2011 irs forms 1040 Taxable Event ExemptionsRequirements for Exempt Sales Credits or Refunds Sport Fishing EquipmentRelated person. 2011 irs forms 1040 Bows, Quivers, Broadheads, and Points Arrow ShaftsExemption for certain wooden arrows. 2011 irs forms 1040 CoalExported. 2011 irs forms 1040 Taxable TiresQualifying intercity or local bus. 2011 irs forms 1040 Qualifying school bus. 2011 irs forms 1040 Gas Guzzler TaxVehicles not subject to tax. 2011 irs forms 1040 Imported automobiles. 2011 irs forms 1040 VaccinesConditions to allowance. 2011 irs forms 1040 Taxable Medical Devices The following discussion of manufacturers taxes applies to the tax on: Sport fishing equipment; Fishing rods and fishing poles; Electric outboard motors; Fishing tackle boxes; Bows, quivers, broadheads, and points; Arrow shafts; Coal; Taxable tires; Gas guzzler automobiles; and Vaccines. 2011 irs forms 1040 Manufacturer. 2011 irs forms 1040   The term “manufacturer” includes a producer or importer. 2011 irs forms 1040 A manufacturer is any person who produces a taxable article from new or raw material, or from scrap, salvage, or junk material, by processing or changing the form of an article or by combining or assembling two or more articles. 2011 irs forms 1040 If you furnish the materials and keep title to those materials and to the finished article, you are considered the manufacturer even though another person actually manufactures the taxable article. 2011 irs forms 1040   A manufacturer who sells a taxable article in knockdown (unassembled) condition is liable for the tax. 2011 irs forms 1040 The person who buys these component parts and assembles a taxable article may also be liable for tax as a further manufacturer depending on the labor, material, and overhead required to assemble the completed article if the article is assembled for business use. 2011 irs forms 1040 Importer. 2011 irs forms 1040   An importer is a person who brings a taxable article into the United States, or withdraws a taxable article from a customs bonded warehouse for sale or use in the United States. 2011 irs forms 1040 Sale. 2011 irs forms 1040   A sale is the transfer of the title to, or the substantial incidents of ownership in, an article to a buyer for consideration that may consist of money, services, or other things. 2011 irs forms 1040 Use considered sale. 2011 irs forms 1040   A manufacturer who uses a taxable article is liable for the tax in the same manner as if it were sold. 2011 irs forms 1040 Lease considered sale. 2011 irs forms 1040   The lease of an article (including any renewal or extension of the lease) by the manufacturer is generally considered a taxable sale. 2011 irs forms 1040 However, for the gas guzzler tax, only the first lease (excluding any renewal or extension) of the automobile by the manufacturer is considered a sale. 2011 irs forms 1040 Manufacturers taxes based on sale price. 2011 irs forms 1040   The manufacturers taxes imposed on the sale of sport fishing equipment, electric outboard motors, and bows are based on the sale price of the article. 2011 irs forms 1040 The taxes imposed on coal are based either on the sale price or the weight. 2011 irs forms 1040   The price for which an article is sold includes the total consideration paid for the article, whether that consideration is in the form of money, services, or other things. 2011 irs forms 1040 However, you include certain charges made when a taxable article is sold and you exclude others. 2011 irs forms 1040 To figure the price on which you base the tax, use the following rules. 2011 irs forms 1040 Include both the following charges in the price. 2011 irs forms 1040 Any charge for coverings or containers (regardless of their nature). 2011 irs forms 1040 Any charge incident to placing the article in a condition packed ready for shipment. 2011 irs forms 1040 Exclude all the following amounts from the price. 2011 irs forms 1040 The manufacturers excise tax, whether or not it is stated as a separate charge. 2011 irs forms 1040 The transportation charges pursuant to the sale. 2011 irs forms 1040 The cost of transportation of goods to a warehouse before their bona fide sale is not excludable. 2011 irs forms 1040 Delivery, insurance, installation, retail dealer preparation charges, and other charges you incur in placing the article in the hands of the purchaser under a bona fide sale. 2011 irs forms 1040 Discounts, rebates, and similar allowances actually granted to the purchaser. 2011 irs forms 1040 Local advertising charges. 2011 irs forms 1040 A charge made separately when the article is sold and that qualifies as a charge for “local advertising” may, within certain limits, be excluded from the sale price. 2011 irs forms 1040 Charges for warranty paid at the purchaser's option. 2011 irs forms 1040 However, a charge for a warranty of an article that the manufacturer requires the purchaser to pay to obtain the article is included in the sale price on which the tax is figured. 2011 irs forms 1040 Bonus goods. 2011 irs forms 1040   Allocate the sale price if you give free nontaxable goods with the purchase of taxable merchandise. 2011 irs forms 1040 Figure the tax only on the sale price attributable to the taxable articles. 2011 irs forms 1040 Example. 2011 irs forms 1040 A manufacturer sells a quantity of taxable articles and gives the purchaser certain nontaxable articles as a bonus. 2011 irs forms 1040 The sale price of the shipment is $1,500. 2011 irs forms 1040 The normal sale price is $2,000: $1,500 for the taxable articles and $500 for the nontaxable articles. 2011 irs forms 1040 Since the taxable items represent 75% of the normal sale price, the tax is based on 75% of the actual sale price, or $1,125 (75% of $1,500). 2011 irs forms 1040 The remaining $375 is allocated to the nontaxable articles. 2011 irs forms 1040 Taxable Event Tax attaches when the title to the article sold passes from the manufacturer to the buyer. 2011 irs forms 1040 When the title passes depends on the intention of the parties as gathered from the contract of sale. 2011 irs forms 1040 In the absence of expressed intention, the legal rules of presumption followed in the jurisdiction where the sale occurs determine when title passes. 2011 irs forms 1040 If the taxable article is used by the manufacturer, the tax attaches at the time use begins. 2011 irs forms 1040 The manufacturer is liable for the tax. 2011 irs forms 1040 Partial payments. 2011 irs forms 1040   The tax applies to each partial payment received when taxable articles are: Leased, Sold conditionally, Sold on installment with chattel mortgage, or Sold on installment with title to pass in the future. 2011 irs forms 1040 To figure the tax, multiply the partial payment by the tax rate in effect at the time of the payment. 2011 irs forms 1040 Exemptions The following sales by the manufacturer are exempt from the manufacturers tax. 2011 irs forms 1040 Sale of an article to a state or local government for the exclusive use of the state or local government. 2011 irs forms 1040 This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. 2011 irs forms 1040 State is defined in Definitions in chapter 1. 2011 irs forms 1040 Sale of an article to a nonprofit educational organization for its exclusive use. 2011 irs forms 1040 This exemption does not apply to the taxes on coal, gas guzzlers, and vaccines. 2011 irs forms 1040 Nonprofit educational organization is defined under Communications Tax in chapter 4. 2011 irs forms 1040 Sale of an article to a qualified blood collector organization. 2011 irs forms 1040 This exemption does not apply to gas guzzlers, recreational equipment, and vaccines. 2011 irs forms 1040 Qualified blood collector organizations are defined under Communications Tax in chapter 4. 2011 irs forms 1040 Sale of an article for use by the purchaser as supplies for vessels. 2011 irs forms 1040 This exemption does not apply to the taxes on coal and vaccines. 2011 irs forms 1040 Supplies for vessels means ships' stores, sea stores, or legitimate equipment on vessels of war of the United States or any foreign nation, vessels employed in the fisheries or whaling business, or vessels actually engaged in foreign trade. 2011 irs forms 1040 Sale of an article for use by the purchaser for further manufacture, or for resale by the purchaser to a second purchaser for use by the second purchaser for further manufacture. 2011 irs forms 1040 This exemption does not apply to the tax on coal and tires. 2011 irs forms 1040 Use for further manufacture means use in the manufacture or production of an article subject to the manufacturers excise taxes. 2011 irs forms 1040 If you buy articles tax free and resell or use them other than in the manufacture of another article, you are liable for the tax on their resale or use just as if you had manufactured and sold them. 2011 irs forms 1040 Sale of an article for export or for resale by the purchaser to a second purchaser for export. 2011 irs forms 1040 The article may be exported to a foreign country or to a possession of the United States. 2011 irs forms 1040 A vaccine shipped to a possession of the United States is not considered to be exported. 2011 irs forms 1040 If an article is sold tax free for export and the manufacturer does not receive proof of export, described later, the manufacturer is liable for the tax. 2011 irs forms 1040 Sales of articles of native Indian handicraft, such as bows and arrow shafts, manufactured by Indians on reservations, in Indian schools, or under U. 2011 irs forms 1040 S. 2011 irs forms 1040 jurisdiction in Alaska. 2011 irs forms 1040 For tire exemptions, see section 4221(e)(2). 2011 irs forms 1040 Requirements for Exempt Sales The following requirements must be met for a sale to be exempt from the manufacturers tax. 2011 irs forms 1040 Registration requirements. 2011 irs forms 1040   The manufacturer, first purchaser, and second purchaser in the case of resales must be registered. 2011 irs forms 1040 See the Form 637 instructions for more information. 2011 irs forms 1040 Exceptions to registration requirements. 2011 irs forms 1040   Registration is not required for: State or local governments, Foreign purchasers of articles sold or resold for export, The United States, or Parties to a sale of supplies for vessels and aircraft. 2011 irs forms 1040 Certification requirement. 2011 irs forms 1040   If the purchaser is required to be registered, the purchaser must give the manufacturer its registration number and certify the exempt purpose for which the article will be used. 2011 irs forms 1040 The information must be in writing and may be noted on the purchase order or other document furnished by the purchaser to the seller in connection with the sale. 2011 irs forms 1040   For a sale to a state or local government, an exemption certificate must be signed by an officer or employee authorized by the state or local government. 2011 irs forms 1040 See Regulations section 48. 2011 irs forms 1040 4221-5(c) for the certificate requirements. 2011 irs forms 1040   For sales for use as supplies for vessels and aircraft, if the manufacturer and purchaser are not registered, the owner or agent of the vessel must provide an exemption certificate to the manufacturer before or at the time of sale. 2011 irs forms 1040 See Regulations section 48. 2011 irs forms 1040 4221-4(d) for the certificate requirements. 2011 irs forms 1040 Proof of export requirement. 2011 irs forms 1040   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof of exportation. 2011 irs forms 1040 See Regulations section 48. 2011 irs forms 1040 4221-3(d) for evidence that qualifies as proof of exportation. 2011 irs forms 1040 Proof of resale for further manufacture requirement. 2011 irs forms 1040   Within 6 months of the date of sale or shipment by the manufacturer, whichever is earlier, the manufacturer must receive proof that the article has been resold for use in further manufacture. 2011 irs forms 1040 See Regulations section 48. 2011 irs forms 1040 4221-2(c) for evidence that qualifies as proof of resale. 2011 irs forms 1040 Information to be furnished to purchaser. 2011 irs forms 1040   The manufacturer must indicate to the purchaser that the articles normally would be subject to tax and are being sold tax free for an exempt purpose because the purchaser has provided the required certificate. 2011 irs forms 1040 Credits or Refunds The manufacturer may be eligible to obtain a credit or refund of the manufacturers tax for certain uses, sales, exports, and price readjustments. 2011 irs forms 1040 The claim must set forth in detail the facts upon which the claim is based. 2011 irs forms 1040 Uses, sales, and exports. 2011 irs forms 1040   A credit or refund (without interest) of the manufacturers taxes may be allowable if a tax-paid article is, by any person: Exported, Used or sold for use as supplies for vessels (except for coal and vaccines), Sold to a state or local government for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a nonprofit educational organization for its exclusive use (except for coal, gas guzzlers, and vaccines), Sold to a qualified blood collector organization for its exclusive use (except for gas guzzlers, recreational equipment, and vaccines), or Used for further manufacture of another article subject to the manufacturers taxes (except for coal). 2011 irs forms 1040 Export. 2011 irs forms 1040   If a tax-paid article is exported, the exporter or shipper may claim a credit or refund if the manufacturer waives its right to claim the credit or refund. 2011 irs forms 1040 In the case of a tax-paid article used to make another taxable article, the subsequent manufacturer may claim the credit or refund. 2011 irs forms 1040 Price readjustments. 2011 irs forms 1040   In addition, a credit or refund (without interest) may be allowable for a tax-paid article for which the price is readjusted by reason of return or repossession of the article or a bona fide discount, rebate, or allowance for taxes based on price. 2011 irs forms 1040 Conditions to allowance. 2011 irs forms 1040   To claim a credit or refund in the case of export; supplies for vessels; or sales to a state or local government, nonprofit educational organization, or qualified blood collector organization; the person who paid the tax must certify on the claim that one of the following applies and that the claimant has the required supporting information. 2011 irs forms 1040 The claimant sold the article at a tax-excluded price. 2011 irs forms 1040 The person has repaid, or agreed to repay, the tax to the ultimate vendor of the article. 2011 irs forms 1040 The person has obtained the written consent of the ultimate vendor to make the claim. 2011 irs forms 1040 The ultimate vendor generally is the seller making the sale that gives rise to the overpayment of tax. 2011 irs forms 1040 Claim for further manufacture. 2011 irs forms 1040   To claim a credit or refund for further manufacture, the claimant must include a statement that contains the following. 2011 irs forms 1040 The name and address of the manufacturer and the date of payment. 2011 irs forms 1040 An identification of the article for which the credit or refund is claimed. 2011 irs forms 1040 The amount of tax paid on the article and the date on which it was paid. 2011 irs forms 1040 Information indicating that the article was used as material in the manufacture or production of, or as a component part of, a second article manufactured or produced by the manufacturer, or was sold on or in connection with, or with the sale of a second article manufactured or produced by the manufacturer. 2011 irs forms 1040 An identification of the second article. 2011 irs forms 1040   For claims by the exporter or shipper, the claim must contain the proof of export and a statement signed by the person that paid the tax waiving the right to claim a credit or refund. 2011 irs forms 1040 The statement must include the amount of tax paid, the date of payment, and the office to which it was paid. 2011 irs forms 1040 Claim for price readjustment. 2011 irs forms 1040   To claim a credit or refund for a price readjustment, the person who paid the tax must include with the claim, a statement that contains the following. 2011 irs forms 1040 A description of the circumstances that gave rise to the price readjustment. 2011 irs forms 1040 An identification of the article whose price was readjusted. 2011 irs forms 1040 The price at which the article was sold. 2011 irs forms 1040 The amount of tax paid on the article and the date on which it was paid. 2011 irs forms 1040 The name and address of the purchaser. 2011 irs forms 1040 The amount repaid to the purchaser or credited to the purchaser's account. 2011 irs forms 1040 Sport Fishing Equipment A tax of 10% of the sale price is imposed on many articles of sport fishing equipment sold by the manufacturer. 2011 irs forms 1040 This includes any parts or accessories sold on or in connection with the sale of those articles. 2011 irs forms 1040 Pay this tax with Form 720. 2011 irs forms 1040 No tax deposits are required. 2011 irs forms 1040 Sport fishing equipment includes all the following items. 2011 irs forms 1040 Fishing rods and poles (and component parts), fishing reels, fly fishing lines, and other fishing lines not over 130 pounds test, fishing spears, spear guns, and spear tips. 2011 irs forms 1040 Items of terminal tackle, including leaders, artificial lures, artificial baits, artificial flies, fishing hooks, bobbers, sinkers, snaps, drayles, and swivels (but not including natural bait or any item of terminal tackle designed for use and ordinarily used on fishing lines not described in (1)). 2011 irs forms 1040 The following items of fishing supplies and accessories: fish stringers, creels, bags, baskets, and other containers designed to hold fish, portable bait containers, fishing vests, landing nets, gaff hooks, fishing hook disgorgers, and dressing for fishing lines and artificial flies. 2011 irs forms 1040 Fishing tip-ups and tilts. 2011 irs forms 1040 Fishing rod belts, fishing rodholders, fishing harnesses, fish fighting chairs, fishing outriggers, and fishing downriggers. 2011 irs forms 1040 See Revenue Ruling 88-52 in Cumulative Bulletin 1988-1 for a more complete description of the items of taxable equipment. 2011 irs forms 1040 Fishing rods and fishing poles. 2011 irs forms 1040   The tax on fishing rods and fishing poles (and component parts) is 10% of the sales price not to exceed $10 per article. 2011 irs forms 1040 The tax is paid by the manufacturer, producer, or importer. 2011 irs forms 1040 Fishing tackle boxes. 2011 irs forms 1040   The tax on fishing tackle boxes is 3% of the sales price. 2011 irs forms 1040 The tax is paid by the manufacturer, producer, or importer. 2011 irs forms 1040 Electric outboard boat motors. 2011 irs forms 1040   A tax of 3% of the sale price is imposed on the sale by the manufacturer of electric outboard motors. 2011 irs forms 1040 This includes any parts or accessories sold on or in connection with the sale of those articles. 2011 irs forms 1040 Certain equipment resale. 2011 irs forms 1040   The tax on the sale of sport fishing equipment is imposed a second time under the following circumstances. 2011 irs forms 1040 If the manufacturer sells a taxable article to any person, the manufacturer is liable for the tax. 2011 irs forms 1040 If the purchaser or any other person then sells it to a person who is related (discussed next) to the manufacturer, that related person is liable for a second tax on any subsequent sale of the article. 2011 irs forms 1040 The second tax, however, is not imposed if the constructive sale price rules under section 4216(b) apply to the sale by the manufacturer. 2011 irs forms 1040   If the second tax is imposed, a credit for tax previously paid by the manufacturer is available provided the related person can document the tax paid. 2011 irs forms 1040 The documentation requirement is generally satisfied only through submission of copies of actual records of the person that previously paid the tax. 2011 irs forms 1040 Related person. 2011 irs forms 1040   For the tax on sport fishing equipment, a person is a related person of the manufacturer if that person and the manufacturer have a relationship described in section 465(b)(3)(C). 2011 irs forms 1040 Bows, Quivers, Broadheads, and Points The tax on bows is 11% (. 2011 irs forms 1040 11) of the sales price. 2011 irs forms 1040 The tax is paid by the manufacturer, producer, or importer. 2011 irs forms 1040 It applies to bows having a peak draw weight of 30 pounds or more. 2011 irs forms 1040 The tax is also imposed on the sale of any part or accessory suitable for inclusion in or attachment to a taxable bow and any quiver, broadhead, or point suitable for use with arrows described below. 2011 irs forms 1040 Pay this tax with Form 720. 2011 irs forms 1040 No tax deposits are required. 2011 irs forms 1040 Arrow Shafts The tax on arrow shafts is listed on Form 720. 2011 irs forms 1040 The tax is paid by the manufacturer, producer, or importer of any arrow shaft (whether sold separately or incorporated as part of a finished or unfinished product) of a type used in the manufacture of any arrow that after its assembly meets either of the following conditions. 2011 irs forms 1040 It measures 18 inches or more in overall length. 2011 irs forms 1040 It measures less than 18 inches in overall length but is suitable for use with a taxable bow, described earlier. 2011 irs forms 1040 Exemption for certain wooden arrows. 2011 irs forms 1040   After October 3, 2008, the tax does not apply to any shaft made of all natural wood with no laminations or artificial means of enhancing the spine of such shaft (whether sold separately or incorporated as part of a finished or unfinished product) and used in the manufacture of any arrow that after its assembly meets both of the following conditions. 2011 irs forms 1040 It measures 5/16 of an inch or less in diameter. 2011 irs forms 1040 It is not suitable for use with a taxable bow, described earlier. 2011 irs forms 1040 Pay this tax with Form 720. 2011 irs forms 1040 No tax deposits are required. 2011 irs forms 1040 Coal A tax is imposed on the first sale of coal mined in the United States. 2011 irs forms 1040 The producer of the coal is liable for the tax. 2011 irs forms 1040 The producer is the person who has vested ownership of the coal under state law immediately after the coal is severed from the ground. 2011 irs forms 1040 Determine vested ownership without regard to any contractual arrangement for the sale or other disposition of the coal or the payment of any royalties between the producer and third parties. 2011 irs forms 1040 A producer includes any person who extracts coal from coal waste refuse piles (or from the silt waste product that results from the wet washing of coal). 2011 irs forms 1040 The tax is not imposed on coal extracted from a riverbed by dredging if it can be shown that the coal has been taxed previously. 2011 irs forms 1040 Tax rates. 2011 irs forms 1040   The tax on underground-mined coal is the lower of: $1. 2011 irs forms 1040 10 a ton, or 4. 2011 irs forms 1040 4% of the sale price. 2011 irs forms 1040   The tax on surface-mined coal is the lower of: 55 cents a ton, or 4. 2011 irs forms 1040 4% of the sale price. 2011 irs forms 1040   Coal will be taxed at the 4. 2011 irs forms 1040 4% rate if the selling price is less than $25 a ton for underground-mined coal and less than $12. 2011 irs forms 1040 50 a ton for surface-mined coal. 2011 irs forms 1040 Apply the tax proportionately if a sale or use includes a portion of a ton. 2011 irs forms 1040 Example. 2011 irs forms 1040 If you sell 21,000 pounds (10. 2011 irs forms 1040 5 tons) of coal from an underground mine for $525, the price per ton is $50. 2011 irs forms 1040 The tax is $1. 2011 irs forms 1040 10 × 10. 2011 irs forms 1040 5 tons ($11. 2011 irs forms 1040 55). 2011 irs forms 1040 Coal production. 2011 irs forms 1040   Coal is produced from surface mines if all geological matter (trees, earth, rock) above the coal is removed before the coal is mined. 2011 irs forms 1040 Treat coal removed by auger and coal reclaimed from coal waste refuse piles as produced from a surface mine. 2011 irs forms 1040   Treat coal as produced from an underground mine when the coal is not produced from a surface mine. 2011 irs forms 1040 In some cases, a single mine may yield coal from both surface mining and underground mining. 2011 irs forms 1040 Determine if the coal is from a surface mine or an underground mine for each ton of coal produced and not on a mine-by-mine basis. 2011 irs forms 1040 Determining tonnage or selling price. 2011 irs forms 1040   The producer pays the tax on coal at the time of sale or use. 2011 irs forms 1040 In figuring the selling price for applying the tax, the point of sale is f. 2011 irs forms 1040 o. 2011 irs forms 1040 b. 2011 irs forms 1040 (free on board) mine or f. 2011 irs forms 1040 o. 2011 irs forms 1040 b. 2011 irs forms 1040 cleaning plant if you clean the coal before selling it. 2011 irs forms 1040 This applies even if you sell the coal for a delivered price. 2011 irs forms 1040 The f. 2011 irs forms 1040 o. 2011 irs forms 1040 b. 2011 irs forms 1040 mine or f. 2011 irs forms 1040 o. 2011 irs forms 1040 b. 2011 irs forms 1040 cleaning plant is the point at which you figure the number of tons sold for applying the applicable tonnage rate, and the point at which you figure the sale price for applying the 4. 2011 irs forms 1040 4% rate. 2011 irs forms 1040   The tax applies to the full amount of coal sold. 2011 irs forms 1040 However, the IRS allows a calculated reduction of the taxable weight of the coal for the weight of the moisture in excess of the coal's inherent moisture content. 2011 irs forms 1040 Include in the sale price any additional charge for a freeze-conditioning additive in figuring the tax. 2011 irs forms 1040   Do not include in the sales price the excise tax imposed on coal. 2011 irs forms 1040 Coal used by the producer. 2011 irs forms 1040   The tax on coal applies if the coal is used by the producer in other than a mining process. 2011 irs forms 1040 A mining process means the same for this purpose as for percentage depletion. 2011 irs forms 1040 For example, the tax does not apply if, before selling the coal, you break it, clean it, size it, or apply any other process considered mining under the rules for depletion. 2011 irs forms 1040 In this case, the tax applies only when you sell the coal. 2011 irs forms 1040 The tax does not apply to coal used as fuel in the coal drying process since it is considered to be used in a mining process. 2011 irs forms 1040 However, the tax does apply when you use the coal as fuel or as an ingredient in making coke since the coal is not used in a mining process. 2011 irs forms 1040   You must use a constructive sale price to figure the tax under the 4. 2011 irs forms 1040 4% rate if you use the coal in other than a mining process. 2011 irs forms 1040 Base your constructive sale price on sales of a like kind and grade of coal by you or other producers made f. 2011 irs forms 1040 o. 2011 irs forms 1040 b. 2011 irs forms 1040 mine or cleaning plant. 2011 irs forms 1040 Normally, you use the same constructive price used to figure your percentage depletion deduction. 2011 irs forms 1040 Blending. 2011 irs forms 1040   If you blend surface-mined coal with underground-mined coal during the cleaning process, you must figure the excise tax on the sale of the blended, cleaned coal. 2011 irs forms 1040 Figure the tax separately for each type of coal in the blend. 2011 irs forms 1040 Base the tax on the amount of each type in the blend if you can determine the proportion of each type of coal contained in the final blend. 2011 irs forms 1040 Base the tax on the ratio of each type originally put into the cleaning process if you cannot determine the proportion of each type of coal in the blend. 2011 irs forms 1040 However, the tax is limited to 4. 2011 irs forms 1040 4% of the sale price per ton of the blended coal. 2011 irs forms 1040 Exemption from tax. 2011 irs forms 1040   The tax does not apply to sales of lignite and imported coal. 2011 irs forms 1040 The only other exemption from the tax on the sale of coal is for coal exported as discussed next. 2011 irs forms 1040 Exported. 2011 irs forms 1040   The tax does not apply to the sale of coal if the coal is in the stream of export when sold by the producer and the coal is actually exported. 2011 irs forms 1040   Coal is in the stream of export when sold by the producer if the sale is a step in the exportation of the coal to its ultimate destination in a foreign country. 2011 irs forms 1040 For example, coal is in the stream of export when: The coal is loaded on an export vessel and title is transferred from the producer to a foreign purchaser, or The producer sells the coal to an export broker in the United States under terms of a contract showing that the coal is to be shipped to a foreign country. 2011 irs forms 1040   Proof of export includes any of the following items. 2011 irs forms 1040 A copy of the export bill of lading issued by the delivering carrier. 2011 irs forms 1040 A certificate signed by the export carrier's agent or representative showing actual exportation of the coal. 2011 irs forms 1040 A certificate of landing signed by a customs officer of the foreign country to which the coal is exported. 2011 irs forms 1040 If the foreign country does not have a customs administrator, a statement of the foreign consignee showing receipt of the coal. 2011 irs forms 1040 Taxable Tires Taxable tires are divided into three categories for reporting and figuring the tax as described below. 2011 irs forms 1040 A tax is imposed on taxable tires sold by the manufacturer, producer, or importer at the rate of $. 2011 irs forms 1040 0945 ($. 2011 irs forms 1040 04725 in the case of a biasply tire or super single tire) for each 10 pounds of the maximum rated load capacity over 3,500 pounds. 2011 irs forms 1040 The three categories for reporting the tax and the tax rate are listed below. 2011 irs forms 1040 Taxable tires other than biasply or super single tires at $. 2011 irs forms 1040 0945. 2011 irs forms 1040 Taxable tires, biasply or super single tires (other than super single tires designed for steering) at $. 2011 irs forms 1040 04725. 2011 irs forms 1040 Taxable tires, super single tires designed for steering at $. 2011 irs forms 1040 0945. 2011 irs forms 1040 A taxable tire is any tire of the type used on highway vehicles if wholly or partially made of rubber and if marked according to federal regulations for highway use. 2011 irs forms 1040 A biasply tire is a pneumatic tire on which the ply cords that extend to the beads are laid at alternate angles substantially less than 90 degrees to the centerline of the tread. 2011 irs forms 1040 A super single tire is a tire greater than 13 inches in cross section width designed to replace 2 tires in a dual fitment. 2011 irs forms 1040 Special rule, manufacturer's retail stores. 2011 irs forms 1040   The excise tax on taxable tires is imposed at the time the taxable tires are delivered to the manufacturer-owned retail stores, not at the time of sale. 2011 irs forms 1040 Tires on imported articles. 2011 irs forms 1040   The importer of an article equipped with taxable tires is treated as the manufacturer of the tires and is liable for the taxable tire excise tax when the article is sold (except in the case of an automobile bus chassis or body with tires). 2011 irs forms 1040 Tires exempt from tax. 2011 irs forms 1040   The tax on taxable tires does not apply to the following items. 2011 irs forms 1040 Domestically recapped or retreaded tires if the tires have been sold previously in the United States and were taxable tires at the time of sale. 2011 irs forms 1040 Tire carcasses not suitable for commercial use. 2011 irs forms 1040 Tires for use on qualifying intercity, local, and school buses. 2011 irs forms 1040 For tax-free treatment, the registration requirements discussed earlier under Requirements for Exempt Sales apply. 2011 irs forms 1040 Tires sold for the exclusive use of the Department of Defense or the Coast Guard. 2011 irs forms 1040 Tires of a type used exclusively on mobile machinery. 2011 irs forms 1040 A taxable tire used on mobile machinery is not exempt from tax. 2011 irs forms 1040 Qualifying intercity or local bus. 2011 irs forms 1040   This is any bus used mainly (more than 50%) to transport the general public for a fee and that either operates on a schedule along regular routes or seats at least 20 adults (excluding the driver). 2011 irs forms 1040 Qualifying school bus. 2011 irs forms 1040   This is any bus substantially all the use (85% or more) of which is to transport students and employees of schools. 2011 irs forms 1040 Credit or refund. 2011 irs forms 1040   A credit or refund (without interest) is allowable on tax-paid tires if the tires have been: Exported; Sold to a state or local government for its exclusive use; Sold to a nonprofit educational organization for its exclusive use (as defined under Communications Tax in chapter 4); Sold to a qualified blood collector organization (as defined under Communications Tax in chapter 4) for its exclusive use in connection with a vehicle the organization certifies will be primarily used in the collection, storage, or transportation of blood; Used or sold for use as supplies for vessels; or Sold in connection with qualified intercity, local, or school buses. 2011 irs forms 1040   Also, a credit or refund (without interest) is allowable on tax-paid tires sold by any person on, or in connection with, any other article that is sold or used in an activity listed above. 2011 irs forms 1040   The person who paid the tax is eligible to make the claim. 2011 irs forms 1040 Gas Guzzler Tax Tax is imposed on the sale by the manufacturer of automobiles of a model type that has a fuel economy standard as measured by the Environmental Protection Agency (EPA) of less than 22. 2011 irs forms 1040 5 miles per gallon. 2011 irs forms 1040 If you import an automobile for personal use, you may be liable for this tax. 2011 irs forms 1040 Figure the tax on Form 6197, as discussed later. 2011 irs forms 1040 The tax rate is based on fuel economy rating. 2011 irs forms 1040 The tax rates for the gas guzzler tax are shown on Form 6197. 2011 irs forms 1040 A person that lengthens an existing automobile is the manufacturer of an automobile. 2011 irs forms 1040 Automobiles. 2011 irs forms 1040   An automobile (including limousines) means any four-wheeled vehicle that is: Rated at an unloaded gross vehicle weight of 6,000 pounds or less, Propelled by an engine powered by gasoline or diesel fuel, and Intended for use mainly on public streets, roads, and highways. 2011 irs forms 1040 Vehicles not subject to tax. 2011 irs forms 1040   For the gas guzzler tax, the following vehicles are not considered automobiles. 2011 irs forms 1040 Limousines with a gross unloaded vehicle weight of more than 6,000 pounds. 2011 irs forms 1040 Vehicles operated exclusively on a rail or rails. 2011 irs forms 1040 Vehicles sold for use and used primarily: As ambulances or combination ambulance-hearses, For police or other law enforcement purposes by federal, state, or local governments, or For firefighting purposes. 2011 irs forms 1040 Vehicles treated under 49 U. 2011 irs forms 1040 S. 2011 irs forms 1040 C. 2011 irs forms 1040 32901 (1978) as non-passenger automobiles. 2011 irs forms 1040 This includes limousines manufactured primarily to transport more than 10 persons. 2011 irs forms 1040   The manufacturer can sell a vehicle described in item (3) tax free only when the sale is made directly to a purchaser for the described emergency use and the manufacturer and purchaser (other than a state or local government) are registered. 2011 irs forms 1040   Treat an Indian tribal government as a state only if the police or other law enforcement purposes are an essential tribal government function. 2011 irs forms 1040 Model type. 2011 irs forms 1040   Model type is a particular class of automobile as determined by EPA regulations. 2011 irs forms 1040 Fuel economy. 2011 irs forms 1040   Fuel economy is the average number of miles an automobile travels on a gallon of gasoline (or diesel fuel) rounded to the nearest 0. 2011 irs forms 1040 1 mile as figured by the EPA. 2011 irs forms 1040 Imported automobiles. 2011 irs forms 1040   The tax also applies to automobiles that do not have a prototype-based fuel economy rating assigned by the EPA. 2011 irs forms 1040 An automobile imported into the United States without a certificate of conformity to United States emission standards and that has no assigned fuel economy rating must be either: Converted by installation of emission controls to conform in all material respects to an automobile already certified for sale in the United States, or Modified by installation of emission control components and individually tested to demonstrate emission compliance. 2011 irs forms 1040   An imported automobile that has been converted to conform to an automobile already certified for sale in the United States may use the fuel economy rating assigned to that certified automobile. 2011 irs forms 1040   A fuel economy rating is not generally available for modified imported automobiles because the EPA does not require a highway fuel economy test on them. 2011 irs forms 1040 A separate highway fuel economy test would be required to devise a fuel economy rating (otherwise the automobile is presumed to fall within the lowest fuel economy rating category). 2011 irs forms 1040   For more information about fuel economy ratings for imported automobiles, see Revenue Ruling 86-20 and Revenue Procedure 86-9 in Cumulative Bulletin 1986-1, and Revenue Procedure 87-10 in Cumulative Bulletin 1987-1. 2011 irs forms 1040 Exemptions. 2011 irs forms 1040   No one is exempt from the gas guzzler tax, including the federal government, state and local governments, qualified blood collector organizations, and nonprofit educational organizations. 2011 irs forms 1040 However, see Vehicles not subject to tax, earlier. 2011 irs forms 1040 Form 6197. 2011 irs forms 1040   Use Form 6197 to figure your tax liability for each quarter. 2011 irs forms 1040 Attach Form 6197 to your Form 720 for the quarter. 2011 irs forms 1040 See the Form 6197 instructions for more information and the one-time filing rules. 2011 irs forms 1040 Credit or refund. 2011 irs forms 1040   If the manufacturer paid the tax on a vehicle that is used or resold for an emergency use (see item (3) under Vehicles not subject to tax), the manufacturer can claim a credit or refund. 2011 irs forms 1040 For information about how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. 2011 irs forms 1040 Vaccines Tax is imposed on certain vaccines sold by the manufacturer in the United States. 2011 irs forms 1040 A taxable vaccine means any of the following vaccines. 2011 irs forms 1040 Any vaccine containing diphtheria toxoid. 2011 irs forms 1040 Any vaccine containing tetanus toxoid. 2011 irs forms 1040 Any vaccine containing pertussis bacteria, extracted or partial cell bacteria, or specific pertussis antigens. 2011 irs forms 1040 Any vaccine containing polio virus. 2011 irs forms 1040 Any vaccine against measles. 2011 irs forms 1040 Any vaccine against mumps. 2011 irs forms 1040 Any vaccine against rubella. 2011 irs forms 1040 Any vaccine against hepatitis A. 2011 irs forms 1040 Any vaccine against hepatitis B. 2011 irs forms 1040 Any vaccine against chicken pox. 2011 irs forms 1040 Any vaccine against rotavirus gastroenteritis. 2011 irs forms 1040 Any HIB vaccine. 2011 irs forms 1040 Any conjugate vaccine against streptococcus pneumoniae. 2011 irs forms 1040 Any trivalent vaccine against influenza or any other vaccine against influenza. 2011 irs forms 1040 Any meningococcal vaccine. 2011 irs forms 1040 Any vaccine against the human papillomavirus. 2011 irs forms 1040 The effective date for the tax on any vaccine against influenza, other than trivalent influenza vaccines, is the later of August 1, 2013, or the date the Secretary of Health and Human Services lists a vaccine against seasonal influenza for purposes of compensation for any vaccine-related injury or death through the Vaccine Injury Compensation Trust Fund. 2011 irs forms 1040 The tax is $. 2011 irs forms 1040 75 per dose of each taxable vaccine. 2011 irs forms 1040 The tax per dose on a vaccine that contains more than one taxable vaccine is $. 2011 irs forms 1040 75 times the number of taxable vaccines. 2011 irs forms 1040 Taxable use. 2011 irs forms 1040   Any manufacturer (including a governmental entity) that uses a taxable vaccine before it is sold will be liable for the tax in the same manner as if the vaccine was sold by the manufacturer. 2011 irs forms 1040 Credit or refund. 2011 irs forms 1040   A credit or refund (without interest) is available if the vaccine is: Returned to the person who paid the tax (other than for resale), or Destroyed. 2011 irs forms 1040 The claim for a credit or refund must be filed within 6 months after the vaccine is returned or destroyed. 2011 irs forms 1040 Conditions to allowance. 2011 irs forms 1040   To claim a credit or refund, the person who paid the tax must have repaid or agreed to repay the tax to the ultimate purchaser of the vaccine or obtained the written consent of such purchaser to allowance of the credit or refund. 2011 irs forms 1040 Taxable Medical Devices Taxable medical devices. 2011 irs forms 1040   The tax on the sale of certain medical devices by the manufacturer, producer, or importer of the device is 2. 2011 irs forms 1040 3% (. 2011 irs forms 1040 023) of the sales price. 2011 irs forms 1040 A taxable medical device is a device that is listed as a device with the Food and Drug Administration (FDA) under section 510(j) of the Federal Food, Drug, and Cosmetic Act and 21 CFR part 807, pursuant to FDA requirements. 2011 irs forms 1040 There are specific exemptions for eyeglasses, contact lenses, and hearing aids. 2011 irs forms 1040 There is also an exemption for devices that are determined by the Secretary to be of a type that are generally purchased by the general public at retail for individual use (this exemption is known as the retail exemption). 2011 irs forms 1040 See T. 2011 irs forms 1040 D. 2011 irs forms 1040 9604 for information on how to determine whether a device falls within the retail exemption, and examples of how a taxpayer might evaluate a given device. 2011 irs forms 1040 More information. 2011 irs forms 1040   For more information on the medical device tax, see section 4191, T. 2011 irs forms 1040 D. 2011 irs forms 1040 9604, and Notice 2012-77. 2011 irs forms 1040 You can find T. 2011 irs forms 1040 D. 2011 irs forms 1040 9604 and Notice 2012-77 on pages 730 and 781, respectively, of I. 2011 irs forms 1040 R. 2011 irs forms 1040 B. 2011 irs forms 1040 2012-52 at www. 2011 irs forms 1040 irs. 2011 irs forms 1040 gov/pub/irs-irbs/irb12-52. 2011 irs forms 1040 pdf. 2011 irs forms 1040 Prev  Up  Next   Home   More Online Publications

Publication 15 (2014), (Circular E), Employer's Tax Guide

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The 2011 Irs Forms 1040

2011 irs forms 1040 Index A Abusive tax shelters (see Tax shelters) Accounting fees, Attorney or accounting fees. 2011 irs forms 1040 Accrual method, Accrual method taxpayers. 2011 irs forms 1040 , Accrual method. 2011 irs forms 1040 , Holders must use accrual method. 2011 irs forms 1040 , When To Deduct Investment Interest Accuracy-related penalty, Accuracy-related penalty. 2011 irs forms 1040 Acquisition discount, Government obligations. 2011 irs forms 1040 , Acquisition discount on short-term obligations. 2011 irs forms 1040 Adjusted basis, Basis adjustment. 2011 irs forms 1040 , Fair market value equal to or more than donor's adjusted basis. 2011 irs forms 1040 , Adjusted Basis, Short sales. 2011 irs forms 1040 Alaska Permanent Fund dividends, Alaska Permanent Fund dividends. 2011 irs forms 1040 , Child's Alaska Permanent Fund dividends. 2011 irs forms 1040 Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988. 2011 irs forms 1040 Annuities Borrowing on, Borrowing on insurance. 2011 irs forms 1040 Interest on, Interest on annuity contract. 2011 irs forms 1040 Life insurance proceeds used to buy, Annuity. 2011 irs forms 1040 Sale of, Sale of Annuity Single-premium, Single-premium life insurance, endowment, and annuity contracts. 2011 irs forms 1040 Trade for, Trade of investment property for an annuity. 2011 irs forms 1040 , Insurance Policies and Annuities Applicable federal rate, Applicable federal rate. 2011 irs forms 1040 Appreciated financial positions, Constructive Sales of Appreciated Financial Positions Arbitrage bonds, Arbitrage bonds. 2011 irs forms 1040 Assistance (see Tax help) At-risk rules, At-risk rules. 2011 irs forms 1040 , At-risk rules. 2011 irs forms 1040 Attorneys' fees, Attorney or accounting fees. 2011 irs forms 1040 Automatic investment service, Automatic investment service and dividend reinvestment plans. 2011 irs forms 1040 , Automatic investment service. 2011 irs forms 1040 , Automatic investment service. 2011 irs forms 1040 Average basis, Average Basis Double-category method, Transition rule from double-category method. 2011 irs forms 1040 Illustrated, Average basis method illustrated. 2011 irs forms 1040 B Backup withholding, Backup withholding. 2011 irs forms 1040 Bad debts, Nonbusiness bad debt. 2011 irs forms 1040 , Nonbusiness Bad Debts Bankrupt financial institutions Deposit in, Deposit in Insolvent or Bankrupt Financial Institution Bargain purchases, Bargain purchases. 2011 irs forms 1040 Basis, Basis of Investment Property, U. 2011 irs forms 1040 S. 2011 irs forms 1040 Treasury Notes or Bonds Adjusted, Basis adjustment. 2011 irs forms 1040 , Fair market value equal to or more than donor's adjusted basis. 2011 irs forms 1040 , Adjusted Basis, Short sales. 2011 irs forms 1040 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. 2011 irs forms 1040 Other than cost, Basis Other Than Cost REITs, Shares in a mutual fund or REIT. 2011 irs forms 1040 REMIC, residual interest, Basis in the residual interest. 2011 irs forms 1040 Replacement stock, Basis of replacement stock. 2011 irs forms 1040 Shares acquired by reinvestment, Reinvestment right. 2011 irs forms 1040 Stocks and bonds, Basis adjustment. 2011 irs forms 1040 , Basis. 2011 irs forms 1040 , Basis. 2011 irs forms 1040 , Stocks and Bonds Bearer obligations, Bearer CDs. 2011 irs forms 1040 , Bearer Obligations Below-market loans, Below-Market Loans Bonds Accrued interest on, Accrued interest on bonds. 2011 irs forms 1040 Amortization of premium, Bond Premium Amortization Arbitrage, Arbitrage bonds. 2011 irs forms 1040 Basis, Basis. 2011 irs forms 1040 , Stocks and Bonds Capital asset, Stocks, stock rights, and bonds. 2011 irs forms 1040 Convertible, Convertible stocks and bonds. 2011 irs forms 1040 Coupon, Coupon bonds. 2011 irs forms 1040 Enterprise zone facility, Enterprise zone facility bonds. 2011 irs forms 1040 Federally guaranteed, Federally guaranteed bonds. 2011 irs forms 1040 Identification, Identifying stock or bonds sold. 2011 irs forms 1040 Market discount, Market discount. 2011 irs forms 1040 , Limit on interest deduction for market discount bonds. 2011 irs forms 1040 , Market discount on bonds. 2011 irs forms 1040 , Market discount bonds. 2011 irs forms 1040 , Market discount bonds. 2011 irs forms 1040 New York Liberty bonds, New York Liberty bonds. 2011 irs forms 1040 Par value, Bonds purchased at par value. 2011 irs forms 1040 Premiums on, Bond premium. 2011 irs forms 1040 , Premiums on bonds. 2011 irs forms 1040 Private activity, Private activity bonds. 2011 irs forms 1040 Redemption or retirement of, Redemption or retirement of bonds. 2011 irs forms 1040 Sold between interest dates, Bonds Sold Between Interest Dates State and local government, Tax-exempt state and local government bonds. 2011 irs forms 1040 Stripped, Stripped bonds or coupons. 2011 irs forms 1040 , Stripped Bonds and Coupons, Stripped tax-exempt obligation. 2011 irs forms 1040 Tax credit bonds, Tax credit bonds. 2011 irs forms 1040 Tax-exempt, Tax-exempt state and local government bonds. 2011 irs forms 1040 Traded flat, Bonds traded flat. 2011 irs forms 1040 U. 2011 irs forms 1040 S. 2011 irs forms 1040 savings (see U. 2011 irs forms 1040 S. 2011 irs forms 1040 savings bonds) U. 2011 irs forms 1040 S. 2011 irs forms 1040 Treasury (see U. 2011 irs forms 1040 S. 2011 irs forms 1040 Treasury bills, notes, and bonds) Brokerage fees, Fees to buy or sell. 2011 irs forms 1040 , Sale expenses. 2011 irs forms 1040 C Calls and puts, Puts and Calls Table 4-3, Table 4-3. 2011 irs forms 1040 Puts and Calls Capital assets, Capital Assets and Noncapital Assets Capital gain distributions, Capital Gain Distributions, Basis adjustment. 2011 irs forms 1040 , Capital gain distributions. 2011 irs forms 1040 , Child's capital gain distributions. 2011 irs forms 1040 , Capital gain distributions received. 2011 irs forms 1040 Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends. 2011 irs forms 1040 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. 2011 irs forms 1040 Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. 2011 irs forms 1040 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). 2011 irs forms 1040 Losses, limit on, Limit on deduction. 2011 irs forms 1040 Passive activities, Passive activity gains and losses. 2011 irs forms 1040 Qualified covered call options, Capital loss on qualified covered call options. 2011 irs forms 1040 Qualified small business stock, Gains on Qualified Small Business Stock Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain. 2011 irs forms 1040 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. 2011 irs forms 1040 Tax rates, Capital Gain Tax Rates, Table 4-4. 2011 irs forms 1040 What Is Your Maximum Capital Gain Rate? Table 4-4, Table 4-4. 2011 irs forms 1040 What Is Your Maximum Capital Gain Rate? Capital loss carryover, Capital loss carryover. 2011 irs forms 1040 , Capital Losses Worksheet 4-1, Worksheet 4-1. 2011 irs forms 1040 Capital Loss Carryover Worksheet Cash method, Cash method taxpayers. 2011 irs forms 1040 , Cash method. 2011 irs forms 1040 , When To Deduct Investment Interest Reporting options for savings bond interest, Reporting options for cash method taxpayers. 2011 irs forms 1040 Cash-settled options, Cash-settled options. 2011 irs forms 1040 Casualty losses, Ordinary loss or casualty loss. 2011 irs forms 1040 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. 2011 irs forms 1040 Capital gain distributions, Child's capital gain distributions. 2011 irs forms 1040 Custodian account for, Custodian account for your child. 2011 irs forms 1040 Gifts to, Income from property given to a child. 2011 irs forms 1040 Investment income of, Tax on unearned income of certain children. 2011 irs forms 1040 , Investment income of child reported on parent's return. 2011 irs forms 1040 Qualified dividends, Child's qualified dividends. 2011 irs forms 1040 Savings account with parent as trustee, Savings account with parent as trustee. 2011 irs forms 1040 U. 2011 irs forms 1040 S. 2011 irs forms 1040 savings bond owner, Child as only owner. 2011 irs forms 1040 Clerical help, Clerical help and office rent. 2011 irs forms 1040 Co-owners of U. 2011 irs forms 1040 S. 2011 irs forms 1040 savings bonds, Co-owners. 2011 irs forms 1040 Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs) Collectibles, Collectibles gain or loss. 2011 irs forms 1040 Commissions, Commissions and load charges. 2011 irs forms 1040 Commodity futures, Commodity Futures, Commodity futures. 2011 irs forms 1040 Community property U. 2011 irs forms 1040 S. 2011 irs forms 1040 savings bonds, Community property. 2011 irs forms 1040 Constructive ownership transactions, Constructive ownership of stock. 2011 irs forms 1040 , Gains From Certain Constructive Ownership Transactions Constructive receipt, Constructive receipt. 2011 irs forms 1040 Constructive sales, Constructive Sales of Appreciated Financial Positions Contractors, insolvency of, Insolvency of contractor. 2011 irs forms 1040 Conversion transactions, Conversion Transactions Convertible stocks and bonds, Convertible stocks and bonds. 2011 irs forms 1040 Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Corporate distributions, Dividends and Other Distributions Capital gain, Capital gain distributions. 2011 irs forms 1040 , Child's capital gain distributions. 2011 irs forms 1040 , Capital gain distributions received. 2011 irs forms 1040 Constructive, Constructive distributions. 2011 irs forms 1040 Dividends (see Dividends) Fractional shares, Fractional shares. 2011 irs forms 1040 Liquidating, Liquidating Distributions, Liquidating distributions. 2011 irs forms 1040 Nondividend, Nondividend Distributions, Nondividend distributions. 2011 irs forms 1040 Return of capital, Basis adjustment. 2011 irs forms 1040 Stock rights, Distributions of Stock and Stock Rights Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. 2011 irs forms 1040 Corporate reorganizations, Corporate reorganizations. 2011 irs forms 1040 Cost basis, Cost Basis, Cost Basis Coupon bonds, Coupon bonds. 2011 irs forms 1040 D Day traders, Special Rules for Traders in Securities Dealer equity options, Dealer equity option. 2011 irs forms 1040 Dealer securities futures contracts, Dealer securities futures contract. 2011 irs forms 1040 Debt instruments, retirement of, Retirement of debt instrument. 2011 irs forms 1040 Decedents, Appreciated property you gave the decedent. 2011 irs forms 1040 , Decedent's capital loss. 2011 irs forms 1040 U. 2011 irs forms 1040 S. 2011 irs forms 1040 savings bond interest, reporting of, Decedents. 2011 irs forms 1040 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. 2011 irs forms 1040 Stripped bonds and coupons, Stripped Bonds and Coupons Discounted debt instruments, Discount on Debt Instruments Discounted tax-exempt obligations, Discounted tax-exempt obligations. 2011 irs forms 1040 Dividends, Dividends and Other Distributions, Form 1099-DIV. 2011 irs forms 1040 (see also Form 1099-DIV) Alaska Permanent Fund, Alaska Permanent Fund dividends. 2011 irs forms 1040 , Child's Alaska Permanent Fund dividends. 2011 irs forms 1040 Exempt-interest, Exempt-interest dividends. 2011 irs forms 1040 , Exempt-interest dividends. 2011 irs forms 1040 , Exempt-interest dividends on mutual fund stock. 2011 irs forms 1040 Extraordinary, Extraordinary dividends. 2011 irs forms 1040 Holding period, Holding period. 2011 irs forms 1040 Insurance policies, Dividends on insurance policies. 2011 irs forms 1040 Money market funds, Money Market Funds Nominees, Nominees. 2011 irs forms 1040 , Nominees. 2011 irs forms 1040 Ordinary, Ordinary Dividends Patronage, Patronage dividends. 2011 irs forms 1040 Payments in lieu of, Payments in lieu of dividends. 2011 irs forms 1040 Qualified, Qualified Dividends, Qualified dividends. 2011 irs forms 1040 , Child's qualified dividends. 2011 irs forms 1040 Qualified foreign corporation, Qualified foreign corporation. 2011 irs forms 1040 Received in January, Dividends received in January. 2011 irs forms 1040 Reinvestment of, Reinvested distributions. 2011 irs forms 1040 Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans. 2011 irs forms 1040 , Dividend reinvestment plans. 2011 irs forms 1040 Reporting requirements, Form 1099-DIV. 2011 irs forms 1040 , How To Report Dividend Income, Stripped Preferred Stock Restricted stock, Dividends received on restricted stock. 2011 irs forms 1040 Sale or trade vs. 2011 irs forms 1040 , Dividend versus sale or trade. 2011 irs forms 1040 Scrip, Scrip dividends. 2011 irs forms 1040 Sold stock, Dividends on stock sold. 2011 irs forms 1040 Stock, Stock dividends. 2011 irs forms 1040 , Stock dividends. 2011 irs forms 1040 Underreported, Underreported interest and dividends. 2011 irs forms 1040 Veterans' insurance, Interest on VA dividends. 2011 irs forms 1040 , Dividends on veterans' insurance. 2011 irs forms 1040 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. 2011 irs forms 1040 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. 2011 irs forms 1040 Empowerment zone, Exclusion of Gain From DC Zone Assets Endowment contracts, Single-premium life insurance, endowment, and annuity contracts. 2011 irs forms 1040 Enterprise zone facility bonds, Enterprise zone facility bonds. 2011 irs forms 1040 Equity option, Equity option. 2011 irs forms 1040 Estate income received by beneficiary, Beneficiary of an estate or trust. 2011 irs forms 1040 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. 2011 irs forms 1040 Expenses of producing income, Expenses of Producing Income F Face-amount certificates, Face-Amount Certificates Fair market value, Fair market value. 2011 irs forms 1040 , Fair market value less than donor's adjusted basis. 2011 irs forms 1040 , Fair market value. 2011 irs forms 1040 Federal guarantee on bonds, Federally guaranteed bonds. 2011 irs forms 1040 Fees to buy or sell, Fees to buy or sell. 2011 irs forms 1040 Financial asset securitization investment trusts (FASITs), FASITs First-in first-out (FIFO), First-in first-out (FIFO). 2011 irs forms 1040 Foreign currency transactions, Foreign currency contract. 2011 irs forms 1040 Foreign income, Reminders Form 1040, Form 1040. 2011 irs forms 1040 , Form 1040A or Form 1040. 2011 irs forms 1040 Form 1040, Schedule B, Schedule B (Form 1040A or 1040). 2011 irs forms 1040 Form 1040, Schedule D, How to report gain. 2011 irs forms 1040 Form 1040A, Form 1040A. 2011 irs forms 1040 Form 1040X, Filing a claim for refund. 2011 irs forms 1040 Form 1041, Filing requirement. 2011 irs forms 1040 Form 1065, Filing requirement. 2011 irs forms 1040 Schedule K-1, Schedule K-1 (Form 1065). 2011 irs forms 1040 Form 1066, Schedule Q, Schedule Q (Form 1066). 2011 irs forms 1040 , Investment expenses from pass-through entities. 2011 irs forms 1040 Form 1096, File Form 1099-INT with the IRS. 2011 irs forms 1040 , File Form 1099-DIV with the IRS. 2011 irs forms 1040 , File Form 1099-B or Form 1099-S with the IRS. 2011 irs forms 1040 Form 1099-B, Form 1099-B. 2011 irs forms 1040 , Form 1099-B transactions. 2011 irs forms 1040 , File Form 1099-B or Form 1099-S with the IRS. 2011 irs forms 1040 Form 1099-CAP, Form 1099-CAP transactions. 2011 irs forms 1040 Form 1099-DIV, General Information, Form 1099-DIV. 2011 irs forms 1040 , Form 1099-DIV. 2011 irs forms 1040 , File Form 1099-DIV with the IRS. 2011 irs forms 1040 Form 1099-INT, General Information, Form 1099-INT. 2011 irs forms 1040 , Form 1099-INT for U. 2011 irs forms 1040 S. 2011 irs forms 1040 savings bond interest. 2011 irs forms 1040 , Form 1099-INT. 2011 irs forms 1040 , File Form 1099-INT with the IRS. 2011 irs forms 1040 , Forms 1099-INT and 1099-OID. 2011 irs forms 1040 , Forms 1099-INT and 1099-OID. 2011 irs forms 1040 Form 1099-MISC, Form 1099-MISC. 2011 irs forms 1040 , Reporting Substitute Payments Form 1099-OID, Form 1099-OID. 2011 irs forms 1040 , Form 1099-OID, Form 1099-OID. 2011 irs forms 1040 , Forms 1099-INT and 1099-OID. 2011 irs forms 1040 , Forms 1099-INT and 1099-OID. 2011 irs forms 1040 Form 1099-S, Form 1099-S transactions. 2011 irs forms 1040 , File Form 1099-B or Form 1099-S with the IRS. 2011 irs forms 1040 Form 1120, Filing requirement. 2011 irs forms 1040 Form 2439, Undistributed capital gains of mutual funds and REITs. 2011 irs forms 1040 Form 3115, Change from method 2. 2011 irs forms 1040 , Choosing To Amortize, How To Make the Mark-to-Market Election Form 4684, Ordinary loss or casualty loss. 2011 irs forms 1040 Form 4797, How to report. 2011 irs forms 1040 , Losses on Section 1244 (Small Business) Stock, How to report. 2011 irs forms 1040 Form 4952, Form 4952 Form 6198, At-risk rules. 2011 irs forms 1040 Form 6781, Form 6781. 2011 irs forms 1040 , How to report. 2011 irs forms 1040 , How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles. 2011 irs forms 1040 Form 8275, Negligence or disregard of rules or regulations. 2011 irs forms 1040 Form 8275-R, Negligence or disregard of rules or regulations. 2011 irs forms 1040 Form 8582, Form 8582. 2011 irs forms 1040 Form 8615, Tax on unearned income of certain children. 2011 irs forms 1040 Form 8815, Form 8815. 2011 irs forms 1040 , Figuring the interest part of the proceeds (Form 8815, line 6). 2011 irs forms 1040 , Interest excluded under the Education Savings Bond Program. 2011 irs forms 1040 Form 8824, How to report. 2011 irs forms 1040 Form 8832, Clubs formed before 1997. 2011 irs forms 1040 Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations. 2011 irs forms 1040 Form 8949 Bad debts, How to report bad debts. 2011 irs forms 1040 Basis adjustment, Basis adjustment. 2011 irs forms 1040 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. 2011 irs forms 1040 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. 2011 irs forms 1040 Form 1099-B, Form 1099-B. 2011 irs forms 1040 , Form 1099-B transactions. 2011 irs forms 1040 Form 1099-CAP, Form 1099-CAP transactions. 2011 irs forms 1040 Form 1099-S, Form 1099-S transactions. 2011 irs forms 1040 Fractional shares, Fractional shares. 2011 irs forms 1040 Gain, qualified small business stock, How to report gain. 2011 irs forms 1040 How to fill in, generally, Reporting Capital Gains and Losses Long-term gains and losses, Long-term gains and losses. 2011 irs forms 1040 Marked-to-market election, Mark-to-market election made. 2011 irs forms 1040 Market discount bonds, Market discount bonds. 2011 irs forms 1040 , Market discount bonds. 2011 irs forms 1040 Musical compositions, Capital asset treatment for self-created musical works. 2011 irs forms 1040 Nominees, Nominees. 2011 irs forms 1040 Nonbusiness bad debt, Nonbusiness bad debt. 2011 irs forms 1040 Nondividend distributions, Nondividend distributions. 2011 irs forms 1040 Option, How to report. 2011 irs forms 1040 Property bought at various times, Sale of property bought at various times. 2011 irs forms 1040 Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities Rollover, qualified small business stock, How to report gain. 2011 irs forms 1040 Sale expenses, Sale expenses. 2011 irs forms 1040 Short-term gains and losses, Short-term gains and losses. 2011 irs forms 1040 Software, Stocks and Bonds Worthless securities, How to report loss. 2011 irs forms 1040 Form SS-4, Identifying number. 2011 irs forms 1040 Form W-8BEN, Nonresident aliens. 2011 irs forms 1040 Form W-9, Certification. 2011 irs forms 1040 Fractional shares, Fractional shares. 2011 irs forms 1040 , Automatic investment service. 2011 irs forms 1040 Free tax services, Free help with your tax return. 2011 irs forms 1040 Frozen deposits, Interest income on frozen deposits. 2011 irs forms 1040 , Frozen deposits. 2011 irs forms 1040 Futures contracts Regulated, Regulated futures contract. 2011 irs forms 1040 Securities, Securities futures contract. 2011 irs forms 1040 , Securities futures contract to sell. 2011 irs forms 1040 , Securities Futures Contracts Futures, commodity, Commodity Futures, Commodity futures. 2011 irs forms 1040 Wash sales, Options and futures contracts. 2011 irs forms 1040 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. 2011 irs forms 1040 (see also Capital gains and losses) Gifts, What's New, Income from property given to a child. 2011 irs forms 1040 , Property Received as a Gift, Property received as a gift. 2011 irs forms 1040 Gifts of shares, Shares received as gift. 2011 irs forms 1040 Government obligations, Government obligations. 2011 irs forms 1040 H Hedging transactions, Hedging exception. 2011 irs forms 1040 , Hedging Transactions, Hedging transaction. 2011 irs forms 1040 Help (see Tax help) Holding period Investment property, Holding Period Replacement stock, Holding period of replacement stock. 2011 irs forms 1040 Shares acquired by reinvestment, Reinvested distributions. 2011 irs forms 1040 Straddles, Holding Period and Loss Treatment Rules I Income from sources outside U. 2011 irs forms 1040 S. 2011 irs forms 1040 , Reminders Income tax treaties (Table 1-3), Qualified Dividends Indian tribal government, Indian tribal government. 2011 irs forms 1040 Individual retirement arrangements (IRAs) Interest income, Individual retirement arrangements (IRAs). 2011 irs forms 1040 Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments, Stripped inflation-indexed debt instruments. 2011 irs forms 1040 Inherited property Basis, Property Received as Inheritance Holding period, Inherited property. 2011 irs forms 1040 Transfer by inheritance, Transfer by inheritance. 2011 irs forms 1040 Insolvency of contractors, Insolvency of contractor. 2011 irs forms 1040 Installment sales, Installment sales. 2011 irs forms 1040 Insurance Borrowing on, Borrowing on insurance. 2011 irs forms 1040 Dividends, interest on, Interest on insurance dividends. 2011 irs forms 1040 , Dividends on insurance policies. 2011 irs forms 1040 Interest option on, Interest option on insurance. 2011 irs forms 1040 Life insurance companies, demutualization, Demutualization of Life Insurance Companies Life, paid to beneficiary, Insurance Prepaid premiums, Prepaid insurance premiums. 2011 irs forms 1040 Single-premium life, Single-premium life insurance, endowment, and annuity contracts. 2011 irs forms 1040 Trades, Insurance Policies and Annuities Veterans' dividends, interest on, Interest on VA dividends. 2011 irs forms 1040 , Dividends on veterans' insurance. 2011 irs forms 1040 Interest expenses Allocation of, Allocation of Interest Expense Investment interest, Investment Interest Limit on, Limit on interest deduction for market discount bonds. 2011 irs forms 1040 , Limit on Deduction When to deduct, When To Deduct Investment Interest Margin accounts, Interest on margin accounts. 2011 irs forms 1040 Paid in advance, Interest paid in advance. 2011 irs forms 1040 Straddles, Interest expense and carrying charges on straddles. 2011 irs forms 1040 Interest income, Interest Income Annuity contracts, Interest on annuity contract. 2011 irs forms 1040 Bonds traded flat, Bonds traded flat. 2011 irs forms 1040 Certificates of deposits, Certificates of deposit and other deferred interest accounts. 2011 irs forms 1040 Condemnation awards, Interest on condemnation award. 2011 irs forms 1040 Deferred interest accounts, Certificates of deposit and other deferred interest accounts. 2011 irs forms 1040 Dividends on deposit or share accounts, Dividends that are actually interest. 2011 irs forms 1040 Frozen deposits, Interest income on frozen deposits. 2011 irs forms 1040 , Frozen deposits. 2011 irs forms 1040 Gift for opening account, Gift for opening account. 2011 irs forms 1040 Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). 2011 irs forms 1040 Installment sale payments, Installment sale payments. 2011 irs forms 1040 Insurance dividends, Interest on insurance dividends. 2011 irs forms 1040 Money market funds, Money market funds. 2011 irs forms 1040 Nominee distributions, Nominees. 2011 irs forms 1040 Prepaid insurance premiums, Prepaid insurance premiums. 2011 irs forms 1040 Reporting, When To Report Interest Income, Penalty on early withdrawal of savings. 2011 irs forms 1040 Seller-financed mortgage, Form 1040A. 2011 irs forms 1040 , Interest on seller-financed mortgage. 2011 irs forms 1040 Tax refunds, Interest on tax refunds. 2011 irs forms 1040 Tax-exempt, Tax-Exempt Interest, Reporting tax-exempt interest. 2011 irs forms 1040 Taxable, Taxable Interest — General, Bonds traded flat. 2011 irs forms 1040 , Taxation of interest. 2011 irs forms 1040 , Taxable Interest U. 2011 irs forms 1040 S. 2011 irs forms 1040 savings bonds, person responsible for tax (Table 1-2), Table 1-2. 2011 irs forms 1040 Who Pays the Tax on U. 2011 irs forms 1040 S. 2011 irs forms 1040 Savings Bond Interest Underreported, Underreported interest and dividends. 2011 irs forms 1040 Unstated, Unstated interest. 2011 irs forms 1040 Usurious interest, Usurious interest. 2011 irs forms 1040 VA insurance dividends, Interest on VA dividends. 2011 irs forms 1040 Investment clubs, Investment Clubs, Filing requirement. 2011 irs forms 1040 Investment counsel and advice, Investment counsel and advice. 2011 irs forms 1040 Investment expenses, Investment Expenses Allocated, Allocated investment expenses. 2011 irs forms 1040 At-risk rules, At-risk rules. 2011 irs forms 1040 Deductible, Expenses of Producing Income Interest, Investment interest deducted. 2011 irs forms 1040 Limits on deductions, Limits on Deductions Nondeductible, Nondeductible Expenses Pass-through entities, Investment expenses from pass-through entities. 2011 irs forms 1040 Reporting requirements, How To Report Investment Expenses Investment income, Investment Income Children, Tax on unearned income of certain children. 2011 irs forms 1040 , Investment income of child reported on parent's return. 2011 irs forms 1040 General Information, General Information Net income, Net Investment Income Records to keep, General Information Reporting of (Table 1-1), Table 1-1. 2011 irs forms 1040 Where To Report Common Types of Investment Income Investment property, Investment property. 2011 irs forms 1040 Basis, Basis of Investment Property Definition, Investment property. 2011 irs forms 1040 Gain or loss treatment, Investment property. 2011 irs forms 1040 Gift, received as, Property Received as a Gift Holding period, Holding Period Liquidation, received in, Investment property received in liquidation. 2011 irs forms 1040 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. 2011 irs forms 1040 Joint and separate returns, Joint return. 2011 irs forms 1040 , Joint and separate returns. 2011 irs forms 1040 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. 2011 irs forms 1040 Reporting requirements, How to report. 2011 irs forms 1040 Liquidating distributions, Liquidating Distributions, Investment property received in liquidation. 2011 irs forms 1040 Listed options, Listed option. 2011 irs forms 1040 Load charges, Commissions and load charges. 2011 irs forms 1040 Loans Below-market, Below-Market Loans, Effective dates. 2011 irs forms 1040 Gift and demand, Gift and demand loans. 2011 irs forms 1040 Guarantees, Loan guarantees. 2011 irs forms 1040 Term, Term loans. 2011 irs forms 1040 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. 2011 irs forms 1040 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). 2011 irs forms 1040 Losses on sales or trades, Property received from a related party. 2011 irs forms 1040 (see also Capital gains and losses) Amount calculation, How To Figure Gain or Loss Carryback election, Loss carryback election. 2011 irs forms 1040 , Loss carryback election. 2011 irs forms 1040 Mutual fund or REIT stock held 6 months or less, Loss on mutual fund or REIT stock held 6 months or less. 2011 irs forms 1040 Passive activities, Passive activity losses. 2011 irs forms 1040 , Passive activity losses. 2011 irs forms 1040 , Passive activity losses and credits. 2011 irs forms 1040 , Losses from passive activities. 2011 irs forms 1040 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. 2011 irs forms 1040 Marked-to-market rules, Marked-to-Market Rules, Mark-to-market election made. 2011 irs forms 1040 Market discount bonds, Market discount. 2011 irs forms 1040 , Market Discount Bonds, Partial principal payments. 2011 irs forms 1040 , Limit on interest deduction for market discount bonds. 2011 irs forms 1040 , Market discount on bonds. 2011 irs forms 1040 , Market discount bonds. 2011 irs forms 1040 , Market discount bonds. 2011 irs forms 1040 Accrued market discount, Accrued market discount. 2011 irs forms 1040 Maximum rate of capital gains (Table 4-4), Table 4-4. 2011 irs forms 1040 What Is Your Maximum Capital Gain Rate? Mechanics' and suppliers' liens, Mechanics' and suppliers' liens. 2011 irs forms 1040 Meetings, expenses of attending, Stockholders' meetings. 2011 irs forms 1040 Missing children, photographs of, Reminders Mixed straddles, Mixed straddles. 2011 irs forms 1040 , Mixed straddles. 2011 irs forms 1040 Money market funds, Money Market Funds Interest income, Money market funds. 2011 irs forms 1040 Mortgages Revenue bonds, Mortgage revenue bonds. 2011 irs forms 1040 Secondary liability on home, Secondary liability on home mortgage. 2011 irs forms 1040 Seller-financed, Interest on seller-financed mortgage. 2011 irs forms 1040 Municipal bonds, State or Local Government Obligations, Reporting tax-exempt interest. 2011 irs forms 1040 , Tax-exempt state and local government bonds. 2011 irs forms 1040 (see also State or local government obligations) Mutual funds, Capital Gain Distributions, Other income (nonpassive income). 2011 irs forms 1040 , Choosing to include net capital gain. 2011 irs forms 1040 , Including mutual fund or REMIC expenses in income. 2011 irs forms 1040 , Shares in a mutual fund or REIT. 2011 irs forms 1040 , Special Rules for Mutual Funds, Loss on mutual fund or REIT stock held 6 months or less. 2011 irs forms 1040 Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs. 2011 irs forms 1040 publicly offered, Publicly-offered mutual funds. 2011 irs forms 1040 N Net Investment Income Tax, What's New, Net investment income tax (NIIT). 2011 irs forms 1040 New York Liberty bonds, New York Liberty bonds. 2011 irs forms 1040 NIIT, What's New, Net investment income tax (NIIT). 2011 irs forms 1040 Nominee distributions Dividends, Nominees. 2011 irs forms 1040 , Nominees. 2011 irs forms 1040 Interest income, Nominees. 2011 irs forms 1040 , Nominee distributions. 2011 irs forms 1040 Original issue discount, Nominee. 2011 irs forms 1040 Nonbusiness bad debts, Nonbusiness bad debt. 2011 irs forms 1040 , Nonbusiness Bad Debts Noncapital assets, Capital Assets and Noncapital Assets Nondeductible investment expenses, Nondeductible Expenses Nondividend distributions, Nondividend Distributions Nonequity options, Nonequity option. 2011 irs forms 1040 Nonqualified preferred stock, Nonqualified preferred stock. 2011 irs forms 1040 Nonresident aliens Backup withholding, Nonresident aliens. 2011 irs forms 1040 Nontaxable return of capital, Basis adjustment. 2011 irs forms 1040 Nontaxable stock rights, Nontaxable stock rights. 2011 irs forms 1040 Nontaxable trades, Nontaxable Trades, Nontaxable trades. 2011 irs forms 1040 Notes Individuals, bought at discount, Notes of individuals. 2011 irs forms 1040 U. 2011 irs forms 1040 S. 2011 irs forms 1040 Treasury (see U. 2011 irs forms 1040 S. 2011 irs forms 1040 Treasury bills, notes, and bonds) O Office expenses, Clerical help and office rent. 2011 irs forms 1040 Options, Options Calls and puts, Puts and Calls Cash settlement, Cash-settled options. 2011 irs forms 1040 , Cash settlement option. 2011 irs forms 1040 Dealer equity, Dealer equity option. 2011 irs forms 1040 Deep-in-the-money, Qualified covered call options and optioned stock. 2011 irs forms 1040 Employee stock, Reminders Equity, Equity option. 2011 irs forms 1040 Gain or loss, Options, Qualified covered call options and optioned stock. 2011 irs forms 1040 Holding period, Option exercised. 2011 irs forms 1040 Listed, Listed option. 2011 irs forms 1040 Nonequity, Nonequity option. 2011 irs forms 1040 Qualified covered call, Qualified covered call options and optioned stock. 2011 irs forms 1040 Reporting requirements, How to report. 2011 irs forms 1040 Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contract options. 2011 irs forms 1040 Wash sales, Options and futures contracts. 2011 irs forms 1040 Ordinary gains and losses, Capital or Ordinary Gain or Loss, Ordinary loss or casualty loss. 2011 irs forms 1040 Original issue discount (OID), Original issue discount. 2011 irs forms 1040 , Original Issue Discount (OID), Stripped tax-exempt obligations. 2011 irs forms 1040 , Original issue discount (OID) on debt instruments. 2011 irs forms 1040 Adjustment to, Original issue discount (OID) adjustment. 2011 irs forms 1040 Reporting requirements, Exceptions to reporting OID. 2011 irs forms 1040 , Form 1099-OID Rules, Applying the OID Rules P Pass-through entities Rollover of gain, Pass-through entity. 2011 irs forms 1040 Passive activities Gains and losses, Passive activity losses. 2011 irs forms 1040 , Passive activity losses. 2011 irs forms 1040 , Passive activity losses and credits. 2011 irs forms 1040 , Losses from passive activities. 2011 irs forms 1040 , Passive activity gains and losses. 2011 irs forms 1040 Patronage dividends, Patronage dividends. 2011 irs forms 1040 Penalties Accuracy-related, Accuracy-related penalty. 2011 irs forms 1040 , Accuracy-related penalties. 2011 irs forms 1040 Backup withholding, Penalties. 2011 irs forms 1040 Civil fraud, Civil fraud penalty. 2011 irs forms 1040 Early withdrawal, Interest subject to penalty for early withdrawal. 2011 irs forms 1040 , Penalty on early withdrawal of savings. 2011 irs forms 1040 Failure to pay tax, Failure to pay tax. 2011 irs forms 1040 Failure to supply SSN, Penalty for failure to supply SSN. 2011 irs forms 1040 Substantial understatement, Substantial understatement of tax. 2011 irs forms 1040 Valuation misstatement, Substantial valuation misstatement. 2011 irs forms 1040 Political parties Debts owed by, Debts owed by political parties. 2011 irs forms 1040 Preferred stock Nonqualified, Nonqualified preferred stock. 2011 irs forms 1040 Redeemable at a premium, Preferred stock redeemable at a premium. 2011 irs forms 1040 Stripped, Stripped Preferred Stock Premiums on bonds, Bond premium. 2011 irs forms 1040 , Premiums on bonds. 2011 irs forms 1040 Private activity bonds, Private activity bonds. 2011 irs forms 1040 Public utility stock reinvestment, Public utilities. 2011 irs forms 1040 Publications (see Tax help) Puts and calls, Puts and Calls Table 4-3, Table 4-3. 2011 irs forms 1040 Puts and Calls Q Qualified dividends, Qualified dividends. 2011 irs forms 1040 Qualified small business stock, Qualified small business stock. 2011 irs forms 1040 , Qualified small business stock. 2011 irs forms 1040 , 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. 2011 irs forms 1040 , Shares in a mutual fund or REIT. 2011 irs forms 1040 , Loss on mutual fund or REIT stock held 6 months or less. 2011 irs forms 1040 Real estate mortgage investment conduits (REMICs), REMICs, Expenses. 2011 irs forms 1040 , Including mutual fund or REMIC expenses in income. 2011 irs forms 1040 Regular interest, Regular Interest Residual interest, Residual Interest, Residual interests in a REMIC. 2011 irs forms 1040 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. 2011 irs forms 1040 Redemption or retirement of bonds, Redemption or retirement of bonds. 2011 irs forms 1040 Regulated futures contract, Regulated futures contract. 2011 irs forms 1040 Reinvestment rights, Commissions and load charges. 2011 irs forms 1040 REITs (see Real estate investment trusts (REITs)) Related party transactions, Unpaid expenses owed to related party. 2011 irs forms 1040 , Related Party Transactions, Property received from a related party. 2011 irs forms 1040 Related persons, Related persons. 2011 irs forms 1040 REMICs (see Real estate mortgage investment conduits (REMICs)) Reorganizations, corporate, Corporate reorganizations. 2011 irs forms 1040 Reporting requirements Bad debts, How to report bad debts. 2011 irs forms 1040 Bond premium amortization, How To Report Amortization Capital gains and losses, How To Report Gains and Losses (Form 6781), How to report gain. 2011 irs forms 1040 , Reporting Capital Gains and Losses Dividend income, How To Report Dividend Income Exempt-interest dividends, Information reporting requirement. 2011 irs forms 1040 Interest on U. 2011 irs forms 1040 S. 2011 irs forms 1040 savings bonds, Reporting options for cash method taxpayers. 2011 irs forms 1040 , Choice to report interest each year. 2011 irs forms 1040 Investment expenses, How To Report Investment Expenses Like-kind exchanges, How to report. 2011 irs forms 1040 Options, How to report. 2011 irs forms 1040 Original issue discount, Form 1099-OID S corporation income, deductions, and credits, Reporting S corporation income, deductions, and credits. 2011 irs forms 1040 Section 1256 contracts, How To Report State or local government obligations, Information reporting requirement. 2011 irs forms 1040 Straddles, Section 1256 contracts and straddles. 2011 irs forms 1040 Substitute payments, Reporting Substitute Payments Tax-exempt interest income, Reporting tax-exempt interest. 2011 irs forms 1040 Trades, How To Report Repossession of real property, Real property repossessed. 2011 irs forms 1040 Restricted property, Restricted property. 2011 irs forms 1040 Restricted stock, Dividends received on restricted stock. 2011 irs forms 1040 Retirement of debt instrument, Retirement of debt instrument. 2011 irs forms 1040 Return of capital (see Nondividend distributions) Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust. 2011 irs forms 1040 Rollover of gain from sale Securities, Rollover of Gain From Publicly Traded Securities, Rollover of Gain S S corporations, S Corporations, S corporation stock. 2011 irs forms 1040 Safe deposit box, Safe deposit box rent. 2011 irs forms 1040 Sales and trades of investment property, Sales and Trades of Investment Property Definition, What Is a Sale or Trade? Savings bonds (see U. 2011 irs forms 1040 S. 2011 irs forms 1040 savings bonds) SBIC stock (see Small business investment company stock) Scrip dividends, Scrip dividends. 2011 irs forms 1040 Section 1202 gain, Section 1202 Exclusion, Gain on qualified small business stock. 2011 irs forms 1040 Section 1244 stock, Losses on Section 1244 (Small Business) Stock Section 1250 gain, Unrecaptured section 1250 gain. 2011 irs forms 1040 Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contracts. 2011 irs forms 1040 , Section 1256 contract options. 2011 irs forms 1040 , Section 1256 contracts and straddles. 2011 irs forms 1040 Net gain on, Net section 1256 contracts gain. 2011 irs forms 1040 Net loss on, Net section 1256 contracts loss. 2011 irs forms 1040 Reporting requirements, How To Report Securities Holding period, Holding Period Installment sales, Installment sales. 2011 irs forms 1040 Lost, stolen, etc. 2011 irs forms 1040 , cost of replacing, Cost of replacing missing securities. 2011 irs forms 1040 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. 2011 irs forms 1040 Securities futures contracts, Dealer securities futures contract. 2011 irs forms 1040 , Securities futures contract. 2011 irs forms 1040 , Securities Futures Contracts Self-employment income, Self-Employment Income Self-employment tax, Self-employment tax. 2011 irs forms 1040 Seller-financed mortgages, Interest on seller-financed mortgage. 2011 irs forms 1040 Short sales, Short Sales, Extraordinary dividends. 2011 irs forms 1040 Adjusted basis, Short sales. 2011 irs forms 1040 Expenses of, Short-sale expenses. 2011 irs forms 1040 Extraordinary dividends, Extraordinary dividends. 2011 irs forms 1040 Puts, Put option as short sale. 2011 irs forms 1040 Small business investment company stock, Short sale. 2011 irs forms 1040 Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. 2011 irs forms 1040 Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income. 2011 irs forms 1040 , Acquisition discount on short-term obligations. 2011 irs forms 1040 , Short-term government obligations. 2011 irs forms 1040 Interest deduction, limit on, Limit on interest deduction for short-term obligations. 2011 irs forms 1040 Sixty/forty (60/40) rule, 60/40 rule. 2011 irs forms 1040 Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock. 2011 irs forms 1040 Reporting requirements, How to report. 2011 irs forms 1040 Small business stock, Qualified small business stock. 2011 irs forms 1040 , Losses on Section 1244 (Small Business) Stock, Qualified small business stock. 2011 irs forms 1040 , Gains on Qualified Small Business Stock Social security number (SSN) Custodial accounts, Custodian account for your child. 2011 irs forms 1040 Joint accounts, SSN for joint account. 2011 irs forms 1040 Requirement to give, Social security number (SSN). 2011 irs forms 1040 Specialized small business investment company stock, Specialized small business investment company stock or partnership interest. 2011 irs forms 1040 , SSBIC stock. 2011 irs forms 1040 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. 2011 irs forms 1040 Registration requirement, Registration requirement. 2011 irs forms 1040 Tax-exempt interest, Tax-Exempt Interest Taxable interest, Taxable Interest Stock Basis, Basis adjustment. 2011 irs forms 1040 , Basis adjustment. 2011 irs forms 1040 , Basis. 2011 irs forms 1040 , Stocks and Bonds, Basis of replacement stock. 2011 irs forms 1040 Capital asset, Stocks, stock rights, and bonds. 2011 irs forms 1040 Constructive ownership, Constructive ownership of stock. 2011 irs forms 1040 Convertible, Convertible stocks and bonds. 2011 irs forms 1040 Corporate, Corporate Stocks Dividends (see Dividends) Fractional shares, Fractional shares. 2011 irs forms 1040 , Automatic investment service. 2011 irs forms 1040 Identification, Identifying stock or bonds sold. 2011 irs forms 1040 Installment sales, Installment sales. 2011 irs forms 1040 Nonqualified preferred stock, Nonqualified preferred stock. 2011 irs forms 1040 Options for employees, Reminders Public utility, reinvestment, Public utilities. 2011 irs forms 1040 Redemption of, Redemption of stock. 2011 irs forms 1040 Replacement stock, Basis of replacement stock. 2011 irs forms 1040 Restricted stock, Dividends received on restricted stock. 2011 irs forms 1040 Rights, Distributions of Stock and Stock Rights, Stock rights. 2011 irs forms 1040 , Nontaxable stock rights. 2011 irs forms 1040 S corporations, S corporation stock. 2011 irs forms 1040 Sales to ESOPs or cooperatives, Sales of Stock to ESOPs or Certain Cooperatives Small business, Qualified small business stock. 2011 irs forms 1040 , Qualified small business stock. 2011 irs forms 1040 Specialized small business investment company, Specialized small business investment company stock or partnership interest. 2011 irs forms 1040 Splits, Stock splits. 2011 irs forms 1040 Straddles (see Straddles) Stripped preferred stock, Stripped Preferred Stock Surrender of, Surrender of stock. 2011 irs forms 1040 Trades, Stock for stock of the same corporation. 2011 irs forms 1040 Trust instruments treated as, Certain trust instruments treated as stock. 2011 irs forms 1040 Straddles, Straddles, Interest expense and carrying charges relating to mixed straddle account positions. 2011 irs forms 1040 Holding period, Holding Period and Loss Treatment Rules Interest expense and carrying charges, Interest expense and carrying charges on straddles. 2011 irs forms 1040 Loss deferral rules, Loss Deferral Rules Mixed, Mixed straddles. 2011 irs forms 1040 , Mixed straddles. 2011 irs forms 1040 , Mixed Straddle Elections Reporting requirements, Section 1256 contracts and straddles. 2011 irs forms 1040 Stripped bonds and coupons, Stripped bonds or coupons. 2011 irs forms 1040 , Stripped Bonds and Coupons, Stripped tax-exempt obligation. 2011 irs forms 1040 Stripped preferred stock, Stripped Preferred Stock Substitute payments, Reporting Substitute Payments T Tables Capital gains maximum rate (Table 4-4), Table 4-4. 2011 irs forms 1040 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. 2011 irs forms 1040 Where To Report Common Types of Investment Income Puts and calls (Table 4-3), Table 4-3. 2011 irs forms 1040 Puts and Calls U. 2011 irs forms 1040 S. 2011 irs forms 1040 savings bonds, person responsible for tax (Table 1-2), Table 1-2. 2011 irs forms 1040 Who Pays the Tax on U. 2011 irs forms 1040 S. 2011 irs forms 1040 Savings Bond Interest Tax credit bonds, Tax credit bonds. 2011 irs forms 1040 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. 2011 irs forms 1040 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. 2011 irs forms 1040 Tax-exempt income Expenses of, Tax-exempt income. 2011 irs forms 1040 Interest, Tax-Exempt Interest, Reporting tax-exempt interest. 2011 irs forms 1040 Tax-exempt obligations, Tax-Exempt Interest, Stripped tax-exempt obligations. 2011 irs forms 1040 , Discounted tax-exempt obligations. 2011 irs forms 1040 Taxable income, expenses of, Expenses for both tax-exempt and taxable income. 2011 irs forms 1040 Taxes State and local transfer, State and local transfer taxes. 2011 irs forms 1040 State income, State income taxes. 2011 irs forms 1040 Term loans, Term loans. 2011 irs forms 1040 Trade or business, Passive activity. 2011 irs forms 1040 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. 2011 irs forms 1040 Reporting requirements, How To Report Stock, Stock for stock of the same corporation. 2011 irs forms 1040 Taxable, Property Received in Taxable Trades U. 2011 irs forms 1040 S. 2011 irs forms 1040 Treasury notes or bonds, U. 2011 irs forms 1040 S. 2011 irs forms 1040 Treasury Notes or Bonds Treasury bills, notes, and bonds (see U. 2011 irs forms 1040 S. 2011 irs forms 1040 Treasury bills, notes, and bonds) Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments Treasury inflation-protected securities (TIPS), Treasury inflation-protected securities (TIPS). 2011 irs forms 1040 , Inflation-Indexed Debt Instruments Treaties, income tax (Table 1-3), Qualified Dividends Trust income received by beneficiary, Beneficiary of an estate or trust. 2011 irs forms 1040 Trustee's commission for revocable trust, Trustee's commissions for revocable trust. 2011 irs forms 1040 U U. 2011 irs forms 1040 S. 2011 irs forms 1040 savings bonds, U. 2011 irs forms 1040 S. 2011 irs forms 1040 obligations. 2011 irs forms 1040 , U. 2011 irs forms 1040 S. 2011 irs forms 1040 Savings Bonds Reporting interest on, U. 2011 irs forms 1040 S. 2011 irs forms 1040 obligations. 2011 irs forms 1040 , U. 2011 irs forms 1040 S. 2011 irs forms 1040 Savings Bonds Retirement or profit-sharing plan, distributed from, Savings bonds distributed from a retirement or profit-sharing plan. 2011 irs forms 1040 Worksheet, Worksheet for savings bonds distributed from a retirement or profit-sharing plan. 2011 irs forms 1040 Tax, responsible person (Table 1-2), Table 1-2. 2011 irs forms 1040 Who Pays the Tax on U. 2011 irs forms 1040 S. 2011 irs forms 1040 Savings Bond Interest U. 2011 irs forms 1040 S. 2011 irs forms 1040 Treasury bills, notes, and bonds, U. 2011 irs forms 1040 S. 2011 irs forms 1040 obligations. 2011 irs forms 1040 , U. 2011 irs forms 1040 S. 2011 irs forms 1040 Treasury Bills, Notes, and Bonds, U. 2011 irs forms 1040 S. 2011 irs forms 1040 Treasury Notes or Bonds, U. 2011 irs forms 1040 S. 2011 irs forms 1040 Treasury notes and bonds. 2011 irs forms 1040 Undistributed capital gains, Undistributed capital gains. 2011 irs forms 1040 Usurious interest, Usurious interest. 2011 irs forms 1040 V Veterans' insurance Dividends on, Dividends on veterans' insurance. 2011 irs forms 1040 W Warrants, Warrants. 2011 irs forms 1040 Wash sales, Wash Sales, Securities Futures Contracts Holding period, Wash sales. 2011 irs forms 1040 Loss deferral rules, straddles, Coordination of Loss Deferral Rules and Wash Sale Rules Withholding, backup, Backup withholding. 2011 irs forms 1040 Worksheets Capital loss carryover, Worksheet 4-1. 2011 irs forms 1040 Capital Loss Carryover Worksheet Worthless securities, Worthless Securities, Worthless securities. 2011 irs forms 1040 Prev  Up     Home   More Online Publications