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540ez

540ez Index A Abusive tax shelters (see Tax shelters) Accounting fees, Attorney or accounting fees. 540ez Accrual method, Accrual method taxpayers. 540ez , Accrual method. 540ez , Holders must use accrual method. 540ez , When To Deduct Investment Interest Accuracy-related penalty, Accuracy-related penalty. 540ez Acquisition discount, Government obligations. 540ez , Acquisition discount on short-term obligations. 540ez Adjusted basis, Basis adjustment. 540ez , Fair market value equal to or more than donor's adjusted basis. 540ez , Adjusted Basis, Short sales. 540ez Alaska Permanent Fund dividends, Alaska Permanent Fund dividends. 540ez , Child's Alaska Permanent Fund dividends. 540ez Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988. 540ez Annuities Borrowing on, Borrowing on insurance. 540ez Interest on, Interest on annuity contract. 540ez Life insurance proceeds used to buy, Annuity. 540ez Sale of, Sale of Annuity Single-premium, Single-premium life insurance, endowment, and annuity contracts. 540ez Trade for, Trade of investment property for an annuity. 540ez , Insurance Policies and Annuities Applicable federal rate, Applicable federal rate. 540ez Appreciated financial positions, Constructive Sales of Appreciated Financial Positions Arbitrage bonds, Arbitrage bonds. 540ez Assistance (see Tax help) At-risk rules, At-risk rules. 540ez , At-risk rules. 540ez Attorneys' fees, Attorney or accounting fees. 540ez Automatic investment service, Automatic investment service and dividend reinvestment plans. 540ez , Automatic investment service. 540ez , Automatic investment service. 540ez Average basis, Average Basis Double-category method, Transition rule from double-category method. 540ez Illustrated, Average basis method illustrated. 540ez B Backup withholding, Backup withholding. 540ez Bad debts, Nonbusiness bad debt. 540ez , Nonbusiness Bad Debts Bankrupt financial institutions Deposit in, Deposit in Insolvent or Bankrupt Financial Institution Bargain purchases, Bargain purchases. 540ez Basis, Basis of Investment Property, U. 540ez S. 540ez Treasury Notes or Bonds Adjusted, Basis adjustment. 540ez , Fair market value equal to or more than donor's adjusted basis. 540ez , Adjusted Basis, Short sales. 540ez 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. 540ez Other than cost, Basis Other Than Cost REITs, Shares in a mutual fund or REIT. 540ez REMIC, residual interest, Basis in the residual interest. 540ez Replacement stock, Basis of replacement stock. 540ez Shares acquired by reinvestment, Reinvestment right. 540ez Stocks and bonds, Basis adjustment. 540ez , Basis. 540ez , Basis. 540ez , Stocks and Bonds Bearer obligations, Bearer CDs. 540ez , Bearer Obligations Below-market loans, Below-Market Loans Bonds Accrued interest on, Accrued interest on bonds. 540ez Amortization of premium, Bond Premium Amortization Arbitrage, Arbitrage bonds. 540ez Basis, Basis. 540ez , Stocks and Bonds Capital asset, Stocks, stock rights, and bonds. 540ez Convertible, Convertible stocks and bonds. 540ez Coupon, Coupon bonds. 540ez Enterprise zone facility, Enterprise zone facility bonds. 540ez Federally guaranteed, Federally guaranteed bonds. 540ez Identification, Identifying stock or bonds sold. 540ez Market discount, Market discount. 540ez , Limit on interest deduction for market discount bonds. 540ez , Market discount on bonds. 540ez , Market discount bonds. 540ez , Market discount bonds. 540ez New York Liberty bonds, New York Liberty bonds. 540ez Par value, Bonds purchased at par value. 540ez Premiums on, Bond premium. 540ez , Premiums on bonds. 540ez Private activity, Private activity bonds. 540ez Redemption or retirement of, Redemption or retirement of bonds. 540ez Sold between interest dates, Bonds Sold Between Interest Dates State and local government, Tax-exempt state and local government bonds. 540ez Stripped, Stripped bonds or coupons. 540ez , Stripped Bonds and Coupons, Stripped tax-exempt obligation. 540ez Tax credit bonds, Tax credit bonds. 540ez Tax-exempt, Tax-exempt state and local government bonds. 540ez Traded flat, Bonds traded flat. 540ez U. 540ez S. 540ez savings (see U. 540ez S. 540ez savings bonds) U. 540ez S. 540ez Treasury (see U. 540ez S. 540ez Treasury bills, notes, and bonds) Brokerage fees, Fees to buy or sell. 540ez , Sale expenses. 540ez C Calls and puts, Puts and Calls Table 4-3, Table 4-3. 540ez Puts and Calls Capital assets, Capital Assets and Noncapital Assets Capital gain distributions, Capital Gain Distributions, Basis adjustment. 540ez , Capital gain distributions. 540ez , Child's capital gain distributions. 540ez , Capital gain distributions received. 540ez Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends. 540ez 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. 540ez Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. 540ez 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). 540ez Losses, limit on, Limit on deduction. 540ez Passive activities, Passive activity gains and losses. 540ez Qualified covered call options, Capital loss on qualified covered call options. 540ez Qualified small business stock, Gains on Qualified Small Business Stock Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain. 540ez 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. 540ez Tax rates, Capital Gain Tax Rates, Table 4-4. 540ez What Is Your Maximum Capital Gain Rate? Table 4-4, Table 4-4. 540ez What Is Your Maximum Capital Gain Rate? Capital loss carryover, Capital loss carryover. 540ez , Capital Losses Worksheet 4-1, Worksheet 4-1. 540ez Capital Loss Carryover Worksheet Cash method, Cash method taxpayers. 540ez , Cash method. 540ez , When To Deduct Investment Interest Reporting options for savings bond interest, Reporting options for cash method taxpayers. 540ez Cash-settled options, Cash-settled options. 540ez Casualty losses, Ordinary loss or casualty loss. 540ez 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. 540ez Capital gain distributions, Child's capital gain distributions. 540ez Custodian account for, Custodian account for your child. 540ez Gifts to, Income from property given to a child. 540ez Investment income of, Tax on unearned income of certain children. 540ez , Investment income of child reported on parent's return. 540ez Qualified dividends, Child's qualified dividends. 540ez Savings account with parent as trustee, Savings account with parent as trustee. 540ez U. 540ez S. 540ez savings bond owner, Child as only owner. 540ez Clerical help, Clerical help and office rent. 540ez Co-owners of U. 540ez S. 540ez savings bonds, Co-owners. 540ez Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs) Collectibles, Collectibles gain or loss. 540ez Commissions, Commissions and load charges. 540ez Commodity futures, Commodity Futures, Commodity futures. 540ez Community property U. 540ez S. 540ez savings bonds, Community property. 540ez Constructive ownership transactions, Constructive ownership of stock. 540ez , Gains From Certain Constructive Ownership Transactions Constructive receipt, Constructive receipt. 540ez Constructive sales, Constructive Sales of Appreciated Financial Positions Contractors, insolvency of, Insolvency of contractor. 540ez Conversion transactions, Conversion Transactions Convertible stocks and bonds, Convertible stocks and bonds. 540ez Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Corporate distributions, Dividends and Other Distributions Capital gain, Capital gain distributions. 540ez , Child's capital gain distributions. 540ez , Capital gain distributions received. 540ez Constructive, Constructive distributions. 540ez Dividends (see Dividends) Fractional shares, Fractional shares. 540ez Liquidating, Liquidating Distributions, Liquidating distributions. 540ez Nondividend, Nondividend Distributions, Nondividend distributions. 540ez Return of capital, Basis adjustment. 540ez Stock rights, Distributions of Stock and Stock Rights Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. 540ez Corporate reorganizations, Corporate reorganizations. 540ez Cost basis, Cost Basis, Cost Basis Coupon bonds, Coupon bonds. 540ez D Day traders, Special Rules for Traders in Securities Dealer equity options, Dealer equity option. 540ez Dealer securities futures contracts, Dealer securities futures contract. 540ez Debt instruments, retirement of, Retirement of debt instrument. 540ez Decedents, Appreciated property you gave the decedent. 540ez , Decedent's capital loss. 540ez U. 540ez S. 540ez savings bond interest, reporting of, Decedents. 540ez 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. 540ez Stripped bonds and coupons, Stripped Bonds and Coupons Discounted debt instruments, Discount on Debt Instruments Discounted tax-exempt obligations, Discounted tax-exempt obligations. 540ez Dividends, Dividends and Other Distributions, Form 1099-DIV. 540ez (see also Form 1099-DIV) Alaska Permanent Fund, Alaska Permanent Fund dividends. 540ez , Child's Alaska Permanent Fund dividends. 540ez Exempt-interest, Exempt-interest dividends. 540ez , Exempt-interest dividends. 540ez , Exempt-interest dividends on mutual fund stock. 540ez Extraordinary, Extraordinary dividends. 540ez Holding period, Holding period. 540ez Insurance policies, Dividends on insurance policies. 540ez Money market funds, Money Market Funds Nominees, Nominees. 540ez , Nominees. 540ez Ordinary, Ordinary Dividends Patronage, Patronage dividends. 540ez Payments in lieu of, Payments in lieu of dividends. 540ez Qualified, Qualified Dividends, Qualified dividends. 540ez , Child's qualified dividends. 540ez Qualified foreign corporation, Qualified foreign corporation. 540ez Received in January, Dividends received in January. 540ez Reinvestment of, Reinvested distributions. 540ez Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans. 540ez , Dividend reinvestment plans. 540ez Reporting requirements, Form 1099-DIV. 540ez , How To Report Dividend Income, Stripped Preferred Stock Restricted stock, Dividends received on restricted stock. 540ez Sale or trade vs. 540ez , Dividend versus sale or trade. 540ez Scrip, Scrip dividends. 540ez Sold stock, Dividends on stock sold. 540ez Stock, Stock dividends. 540ez , Stock dividends. 540ez Underreported, Underreported interest and dividends. 540ez Veterans' insurance, Interest on VA dividends. 540ez , Dividends on veterans' insurance. 540ez 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. 540ez 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. 540ez Empowerment zone, Exclusion of Gain From DC Zone Assets Endowment contracts, Single-premium life insurance, endowment, and annuity contracts. 540ez Enterprise zone facility bonds, Enterprise zone facility bonds. 540ez Equity option, Equity option. 540ez Estate income received by beneficiary, Beneficiary of an estate or trust. 540ez 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. 540ez Expenses of producing income, Expenses of Producing Income F Face-amount certificates, Face-Amount Certificates Fair market value, Fair market value. 540ez , Fair market value less than donor's adjusted basis. 540ez , Fair market value. 540ez Federal guarantee on bonds, Federally guaranteed bonds. 540ez Fees to buy or sell, Fees to buy or sell. 540ez Financial asset securitization investment trusts (FASITs), FASITs First-in first-out (FIFO), First-in first-out (FIFO). 540ez Foreign currency transactions, Foreign currency contract. 540ez Foreign income, Reminders Form 1040, Form 1040. 540ez , Form 1040A or Form 1040. 540ez Form 1040, Schedule B, Schedule B (Form 1040A or 1040). 540ez Form 1040, Schedule D, How to report gain. 540ez Form 1040A, Form 1040A. 540ez Form 1040X, Filing a claim for refund. 540ez Form 1041, Filing requirement. 540ez Form 1065, Filing requirement. 540ez Schedule K-1, Schedule K-1 (Form 1065). 540ez Form 1066, Schedule Q, Schedule Q (Form 1066). 540ez , Investment expenses from pass-through entities. 540ez Form 1096, File Form 1099-INT with the IRS. 540ez , File Form 1099-DIV with the IRS. 540ez , File Form 1099-B or Form 1099-S with the IRS. 540ez Form 1099-B, Form 1099-B. 540ez , Form 1099-B transactions. 540ez , File Form 1099-B or Form 1099-S with the IRS. 540ez Form 1099-CAP, Form 1099-CAP transactions. 540ez Form 1099-DIV, General Information, Form 1099-DIV. 540ez , Form 1099-DIV. 540ez , File Form 1099-DIV with the IRS. 540ez Form 1099-INT, General Information, Form 1099-INT. 540ez , Form 1099-INT for U. 540ez S. 540ez savings bond interest. 540ez , Form 1099-INT. 540ez , File Form 1099-INT with the IRS. 540ez , Forms 1099-INT and 1099-OID. 540ez , Forms 1099-INT and 1099-OID. 540ez Form 1099-MISC, Form 1099-MISC. 540ez , Reporting Substitute Payments Form 1099-OID, Form 1099-OID. 540ez , Form 1099-OID, Form 1099-OID. 540ez , Forms 1099-INT and 1099-OID. 540ez , Forms 1099-INT and 1099-OID. 540ez Form 1099-S, Form 1099-S transactions. 540ez , File Form 1099-B or Form 1099-S with the IRS. 540ez Form 1120, Filing requirement. 540ez Form 2439, Undistributed capital gains of mutual funds and REITs. 540ez Form 3115, Change from method 2. 540ez , Choosing To Amortize, How To Make the Mark-to-Market Election Form 4684, Ordinary loss or casualty loss. 540ez Form 4797, How to report. 540ez , Losses on Section 1244 (Small Business) Stock, How to report. 540ez Form 4952, Form 4952 Form 6198, At-risk rules. 540ez Form 6781, Form 6781. 540ez , How to report. 540ez , How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles. 540ez Form 8275, Negligence or disregard of rules or regulations. 540ez Form 8275-R, Negligence or disregard of rules or regulations. 540ez Form 8582, Form 8582. 540ez Form 8615, Tax on unearned income of certain children. 540ez Form 8815, Form 8815. 540ez , Figuring the interest part of the proceeds (Form 8815, line 6). 540ez , Interest excluded under the Education Savings Bond Program. 540ez Form 8824, How to report. 540ez Form 8832, Clubs formed before 1997. 540ez Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations. 540ez Form 8949 Bad debts, How to report bad debts. 540ez Basis adjustment, Basis adjustment. 540ez 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. 540ez 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. 540ez Form 1099-B, Form 1099-B. 540ez , Form 1099-B transactions. 540ez Form 1099-CAP, Form 1099-CAP transactions. 540ez Form 1099-S, Form 1099-S transactions. 540ez Fractional shares, Fractional shares. 540ez Gain, qualified small business stock, How to report gain. 540ez How to fill in, generally, Reporting Capital Gains and Losses Long-term gains and losses, Long-term gains and losses. 540ez Marked-to-market election, Mark-to-market election made. 540ez Market discount bonds, Market discount bonds. 540ez , Market discount bonds. 540ez Musical compositions, Capital asset treatment for self-created musical works. 540ez Nominees, Nominees. 540ez Nonbusiness bad debt, Nonbusiness bad debt. 540ez Nondividend distributions, Nondividend distributions. 540ez Option, How to report. 540ez Property bought at various times, Sale of property bought at various times. 540ez Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities Rollover, qualified small business stock, How to report gain. 540ez Sale expenses, Sale expenses. 540ez Short-term gains and losses, Short-term gains and losses. 540ez Software, Stocks and Bonds Worthless securities, How to report loss. 540ez Form SS-4, Identifying number. 540ez Form W-8BEN, Nonresident aliens. 540ez Form W-9, Certification. 540ez Fractional shares, Fractional shares. 540ez , Automatic investment service. 540ez Free tax services, Free help with your tax return. 540ez Frozen deposits, Interest income on frozen deposits. 540ez , Frozen deposits. 540ez Futures contracts Regulated, Regulated futures contract. 540ez Securities, Securities futures contract. 540ez , Securities futures contract to sell. 540ez , Securities Futures Contracts Futures, commodity, Commodity Futures, Commodity futures. 540ez Wash sales, Options and futures contracts. 540ez 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. 540ez (see also Capital gains and losses) Gifts, What's New, Income from property given to a child. 540ez , Property Received as a Gift, Property received as a gift. 540ez Gifts of shares, Shares received as gift. 540ez Government obligations, Government obligations. 540ez H Hedging transactions, Hedging exception. 540ez , Hedging Transactions, Hedging transaction. 540ez Help (see Tax help) Holding period Investment property, Holding Period Replacement stock, Holding period of replacement stock. 540ez Shares acquired by reinvestment, Reinvested distributions. 540ez Straddles, Holding Period and Loss Treatment Rules I Income from sources outside U. 540ez S. 540ez , Reminders Income tax treaties (Table 1-3), Qualified Dividends Indian tribal government, Indian tribal government. 540ez Individual retirement arrangements (IRAs) Interest income, Individual retirement arrangements (IRAs). 540ez Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments, Stripped inflation-indexed debt instruments. 540ez Inherited property Basis, Property Received as Inheritance Holding period, Inherited property. 540ez Transfer by inheritance, Transfer by inheritance. 540ez Insolvency of contractors, Insolvency of contractor. 540ez Installment sales, Installment sales. 540ez Insurance Borrowing on, Borrowing on insurance. 540ez Dividends, interest on, Interest on insurance dividends. 540ez , Dividends on insurance policies. 540ez Interest option on, Interest option on insurance. 540ez Life insurance companies, demutualization, Demutualization of Life Insurance Companies Life, paid to beneficiary, Insurance Prepaid premiums, Prepaid insurance premiums. 540ez Single-premium life, Single-premium life insurance, endowment, and annuity contracts. 540ez Trades, Insurance Policies and Annuities Veterans' dividends, interest on, Interest on VA dividends. 540ez , Dividends on veterans' insurance. 540ez Interest expenses Allocation of, Allocation of Interest Expense Investment interest, Investment Interest Limit on, Limit on interest deduction for market discount bonds. 540ez , Limit on Deduction When to deduct, When To Deduct Investment Interest Margin accounts, Interest on margin accounts. 540ez Paid in advance, Interest paid in advance. 540ez Straddles, Interest expense and carrying charges on straddles. 540ez Interest income, Interest Income Annuity contracts, Interest on annuity contract. 540ez Bonds traded flat, Bonds traded flat. 540ez Certificates of deposits, Certificates of deposit and other deferred interest accounts. 540ez Condemnation awards, Interest on condemnation award. 540ez Deferred interest accounts, Certificates of deposit and other deferred interest accounts. 540ez Dividends on deposit or share accounts, Dividends that are actually interest. 540ez Frozen deposits, Interest income on frozen deposits. 540ez , Frozen deposits. 540ez Gift for opening account, Gift for opening account. 540ez Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). 540ez Installment sale payments, Installment sale payments. 540ez Insurance dividends, Interest on insurance dividends. 540ez Money market funds, Money market funds. 540ez Nominee distributions, Nominees. 540ez Prepaid insurance premiums, Prepaid insurance premiums. 540ez Reporting, When To Report Interest Income, Penalty on early withdrawal of savings. 540ez Seller-financed mortgage, Form 1040A. 540ez , Interest on seller-financed mortgage. 540ez Tax refunds, Interest on tax refunds. 540ez Tax-exempt, Tax-Exempt Interest, Reporting tax-exempt interest. 540ez Taxable, Taxable Interest — General, Bonds traded flat. 540ez , Taxation of interest. 540ez , Taxable Interest U. 540ez S. 540ez savings bonds, person responsible for tax (Table 1-2), Table 1-2. 540ez Who Pays the Tax on U. 540ez S. 540ez Savings Bond Interest Underreported, Underreported interest and dividends. 540ez Unstated, Unstated interest. 540ez Usurious interest, Usurious interest. 540ez VA insurance dividends, Interest on VA dividends. 540ez Investment clubs, Investment Clubs, Filing requirement. 540ez Investment counsel and advice, Investment counsel and advice. 540ez Investment expenses, Investment Expenses Allocated, Allocated investment expenses. 540ez At-risk rules, At-risk rules. 540ez Deductible, Expenses of Producing Income Interest, Investment interest deducted. 540ez Limits on deductions, Limits on Deductions Nondeductible, Nondeductible Expenses Pass-through entities, Investment expenses from pass-through entities. 540ez Reporting requirements, How To Report Investment Expenses Investment income, Investment Income Children, Tax on unearned income of certain children. 540ez , Investment income of child reported on parent's return. 540ez General Information, General Information Net income, Net Investment Income Records to keep, General Information Reporting of (Table 1-1), Table 1-1. 540ez Where To Report Common Types of Investment Income Investment property, Investment property. 540ez Basis, Basis of Investment Property Definition, Investment property. 540ez Gain or loss treatment, Investment property. 540ez Gift, received as, Property Received as a Gift Holding period, Holding Period Liquidation, received in, Investment property received in liquidation. 540ez 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. 540ez Joint and separate returns, Joint return. 540ez , Joint and separate returns. 540ez 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. 540ez Reporting requirements, How to report. 540ez Liquidating distributions, Liquidating Distributions, Investment property received in liquidation. 540ez Listed options, Listed option. 540ez Load charges, Commissions and load charges. 540ez Loans Below-market, Below-Market Loans, Effective dates. 540ez Gift and demand, Gift and demand loans. 540ez Guarantees, Loan guarantees. 540ez Term, Term loans. 540ez 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. 540ez 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). 540ez Losses on sales or trades, Property received from a related party. 540ez (see also Capital gains and losses) Amount calculation, How To Figure Gain or Loss Carryback election, Loss carryback election. 540ez , Loss carryback election. 540ez Mutual fund or REIT stock held 6 months or less, Loss on mutual fund or REIT stock held 6 months or less. 540ez Passive activities, Passive activity losses. 540ez , Passive activity losses. 540ez , Passive activity losses and credits. 540ez , Losses from passive activities. 540ez 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. 540ez Marked-to-market rules, Marked-to-Market Rules, Mark-to-market election made. 540ez Market discount bonds, Market discount. 540ez , Market Discount Bonds, Partial principal payments. 540ez , Limit on interest deduction for market discount bonds. 540ez , Market discount on bonds. 540ez , Market discount bonds. 540ez , Market discount bonds. 540ez Accrued market discount, Accrued market discount. 540ez Maximum rate of capital gains (Table 4-4), Table 4-4. 540ez What Is Your Maximum Capital Gain Rate? Mechanics' and suppliers' liens, Mechanics' and suppliers' liens. 540ez Meetings, expenses of attending, Stockholders' meetings. 540ez Missing children, photographs of, Reminders Mixed straddles, Mixed straddles. 540ez , Mixed straddles. 540ez Money market funds, Money Market Funds Interest income, Money market funds. 540ez Mortgages Revenue bonds, Mortgage revenue bonds. 540ez Secondary liability on home, Secondary liability on home mortgage. 540ez Seller-financed, Interest on seller-financed mortgage. 540ez Municipal bonds, State or Local Government Obligations, Reporting tax-exempt interest. 540ez , Tax-exempt state and local government bonds. 540ez (see also State or local government obligations) Mutual funds, Capital Gain Distributions, Other income (nonpassive income). 540ez , Choosing to include net capital gain. 540ez , Including mutual fund or REMIC expenses in income. 540ez , Shares in a mutual fund or REIT. 540ez , Special Rules for Mutual Funds, Loss on mutual fund or REIT stock held 6 months or less. 540ez Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs. 540ez publicly offered, Publicly-offered mutual funds. 540ez N Net Investment Income Tax, What's New, Net investment income tax (NIIT). 540ez New York Liberty bonds, New York Liberty bonds. 540ez NIIT, What's New, Net investment income tax (NIIT). 540ez Nominee distributions Dividends, Nominees. 540ez , Nominees. 540ez Interest income, Nominees. 540ez , Nominee distributions. 540ez Original issue discount, Nominee. 540ez Nonbusiness bad debts, Nonbusiness bad debt. 540ez , Nonbusiness Bad Debts Noncapital assets, Capital Assets and Noncapital Assets Nondeductible investment expenses, Nondeductible Expenses Nondividend distributions, Nondividend Distributions Nonequity options, Nonequity option. 540ez Nonqualified preferred stock, Nonqualified preferred stock. 540ez Nonresident aliens Backup withholding, Nonresident aliens. 540ez Nontaxable return of capital, Basis adjustment. 540ez Nontaxable stock rights, Nontaxable stock rights. 540ez Nontaxable trades, Nontaxable Trades, Nontaxable trades. 540ez Notes Individuals, bought at discount, Notes of individuals. 540ez U. 540ez S. 540ez Treasury (see U. 540ez S. 540ez Treasury bills, notes, and bonds) O Office expenses, Clerical help and office rent. 540ez Options, Options Calls and puts, Puts and Calls Cash settlement, Cash-settled options. 540ez , Cash settlement option. 540ez Dealer equity, Dealer equity option. 540ez Deep-in-the-money, Qualified covered call options and optioned stock. 540ez Employee stock, Reminders Equity, Equity option. 540ez Gain or loss, Options, Qualified covered call options and optioned stock. 540ez Holding period, Option exercised. 540ez Listed, Listed option. 540ez Nonequity, Nonequity option. 540ez Qualified covered call, Qualified covered call options and optioned stock. 540ez Reporting requirements, How to report. 540ez Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contract options. 540ez Wash sales, Options and futures contracts. 540ez Ordinary gains and losses, Capital or Ordinary Gain or Loss, Ordinary loss or casualty loss. 540ez Original issue discount (OID), Original issue discount. 540ez , Original Issue Discount (OID), Stripped tax-exempt obligations. 540ez , Original issue discount (OID) on debt instruments. 540ez Adjustment to, Original issue discount (OID) adjustment. 540ez Reporting requirements, Exceptions to reporting OID. 540ez , Form 1099-OID Rules, Applying the OID Rules P Pass-through entities Rollover of gain, Pass-through entity. 540ez Passive activities Gains and losses, Passive activity losses. 540ez , Passive activity losses. 540ez , Passive activity losses and credits. 540ez , Losses from passive activities. 540ez , Passive activity gains and losses. 540ez Patronage dividends, Patronage dividends. 540ez Penalties Accuracy-related, Accuracy-related penalty. 540ez , Accuracy-related penalties. 540ez Backup withholding, Penalties. 540ez Civil fraud, Civil fraud penalty. 540ez Early withdrawal, Interest subject to penalty for early withdrawal. 540ez , Penalty on early withdrawal of savings. 540ez Failure to pay tax, Failure to pay tax. 540ez Failure to supply SSN, Penalty for failure to supply SSN. 540ez Substantial understatement, Substantial understatement of tax. 540ez Valuation misstatement, Substantial valuation misstatement. 540ez Political parties Debts owed by, Debts owed by political parties. 540ez Preferred stock Nonqualified, Nonqualified preferred stock. 540ez Redeemable at a premium, Preferred stock redeemable at a premium. 540ez Stripped, Stripped Preferred Stock Premiums on bonds, Bond premium. 540ez , Premiums on bonds. 540ez Private activity bonds, Private activity bonds. 540ez Public utility stock reinvestment, Public utilities. 540ez Publications (see Tax help) Puts and calls, Puts and Calls Table 4-3, Table 4-3. 540ez Puts and Calls Q Qualified dividends, Qualified dividends. 540ez Qualified small business stock, Qualified small business stock. 540ez , Qualified small business stock. 540ez , 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. 540ez , Shares in a mutual fund or REIT. 540ez , Loss on mutual fund or REIT stock held 6 months or less. 540ez Real estate mortgage investment conduits (REMICs), REMICs, Expenses. 540ez , Including mutual fund or REMIC expenses in income. 540ez Regular interest, Regular Interest Residual interest, Residual Interest, Residual interests in a REMIC. 540ez 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. 540ez Redemption or retirement of bonds, Redemption or retirement of bonds. 540ez Regulated futures contract, Regulated futures contract. 540ez Reinvestment rights, Commissions and load charges. 540ez REITs (see Real estate investment trusts (REITs)) Related party transactions, Unpaid expenses owed to related party. 540ez , Related Party Transactions, Property received from a related party. 540ez Related persons, Related persons. 540ez REMICs (see Real estate mortgage investment conduits (REMICs)) Reorganizations, corporate, Corporate reorganizations. 540ez Reporting requirements Bad debts, How to report bad debts. 540ez Bond premium amortization, How To Report Amortization Capital gains and losses, How To Report Gains and Losses (Form 6781), How to report gain. 540ez , Reporting Capital Gains and Losses Dividend income, How To Report Dividend Income Exempt-interest dividends, Information reporting requirement. 540ez Interest on U. 540ez S. 540ez savings bonds, Reporting options for cash method taxpayers. 540ez , Choice to report interest each year. 540ez Investment expenses, How To Report Investment Expenses Like-kind exchanges, How to report. 540ez Options, How to report. 540ez Original issue discount, Form 1099-OID S corporation income, deductions, and credits, Reporting S corporation income, deductions, and credits. 540ez Section 1256 contracts, How To Report State or local government obligations, Information reporting requirement. 540ez Straddles, Section 1256 contracts and straddles. 540ez Substitute payments, Reporting Substitute Payments Tax-exempt interest income, Reporting tax-exempt interest. 540ez Trades, How To Report Repossession of real property, Real property repossessed. 540ez Restricted property, Restricted property. 540ez Restricted stock, Dividends received on restricted stock. 540ez Retirement of debt instrument, Retirement of debt instrument. 540ez Return of capital (see Nondividend distributions) Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust. 540ez Rollover of gain from sale Securities, Rollover of Gain From Publicly Traded Securities, Rollover of Gain S S corporations, S Corporations, S corporation stock. 540ez Safe deposit box, Safe deposit box rent. 540ez Sales and trades of investment property, Sales and Trades of Investment Property Definition, What Is a Sale or Trade? Savings bonds (see U. 540ez S. 540ez savings bonds) SBIC stock (see Small business investment company stock) Scrip dividends, Scrip dividends. 540ez Section 1202 gain, Section 1202 Exclusion, Gain on qualified small business stock. 540ez Section 1244 stock, Losses on Section 1244 (Small Business) Stock Section 1250 gain, Unrecaptured section 1250 gain. 540ez Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contracts. 540ez , Section 1256 contract options. 540ez , Section 1256 contracts and straddles. 540ez Net gain on, Net section 1256 contracts gain. 540ez Net loss on, Net section 1256 contracts loss. 540ez Reporting requirements, How To Report Securities Holding period, Holding Period Installment sales, Installment sales. 540ez Lost, stolen, etc. 540ez , cost of replacing, Cost of replacing missing securities. 540ez 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. 540ez Securities futures contracts, Dealer securities futures contract. 540ez , Securities futures contract. 540ez , Securities Futures Contracts Self-employment income, Self-Employment Income Self-employment tax, Self-employment tax. 540ez Seller-financed mortgages, Interest on seller-financed mortgage. 540ez Short sales, Short Sales, Extraordinary dividends. 540ez Adjusted basis, Short sales. 540ez Expenses of, Short-sale expenses. 540ez Extraordinary dividends, Extraordinary dividends. 540ez Puts, Put option as short sale. 540ez Small business investment company stock, Short sale. 540ez Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. 540ez Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income. 540ez , Acquisition discount on short-term obligations. 540ez , Short-term government obligations. 540ez Interest deduction, limit on, Limit on interest deduction for short-term obligations. 540ez Sixty/forty (60/40) rule, 60/40 rule. 540ez Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock. 540ez Reporting requirements, How to report. 540ez Small business stock, Qualified small business stock. 540ez , Losses on Section 1244 (Small Business) Stock, Qualified small business stock. 540ez , Gains on Qualified Small Business Stock Social security number (SSN) Custodial accounts, Custodian account for your child. 540ez Joint accounts, SSN for joint account. 540ez Requirement to give, Social security number (SSN). 540ez Specialized small business investment company stock, Specialized small business investment company stock or partnership interest. 540ez , SSBIC stock. 540ez 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. 540ez Registration requirement, Registration requirement. 540ez Tax-exempt interest, Tax-Exempt Interest Taxable interest, Taxable Interest Stock Basis, Basis adjustment. 540ez , Basis adjustment. 540ez , Basis. 540ez , Stocks and Bonds, Basis of replacement stock. 540ez Capital asset, Stocks, stock rights, and bonds. 540ez Constructive ownership, Constructive ownership of stock. 540ez Convertible, Convertible stocks and bonds. 540ez Corporate, Corporate Stocks Dividends (see Dividends) Fractional shares, Fractional shares. 540ez , Automatic investment service. 540ez Identification, Identifying stock or bonds sold. 540ez Installment sales, Installment sales. 540ez Nonqualified preferred stock, Nonqualified preferred stock. 540ez Options for employees, Reminders Public utility, reinvestment, Public utilities. 540ez Redemption of, Redemption of stock. 540ez Replacement stock, Basis of replacement stock. 540ez Restricted stock, Dividends received on restricted stock. 540ez Rights, Distributions of Stock and Stock Rights, Stock rights. 540ez , Nontaxable stock rights. 540ez S corporations, S corporation stock. 540ez Sales to ESOPs or cooperatives, Sales of Stock to ESOPs or Certain Cooperatives Small business, Qualified small business stock. 540ez , Qualified small business stock. 540ez Specialized small business investment company, Specialized small business investment company stock or partnership interest. 540ez Splits, Stock splits. 540ez Straddles (see Straddles) Stripped preferred stock, Stripped Preferred Stock Surrender of, Surrender of stock. 540ez Trades, Stock for stock of the same corporation. 540ez Trust instruments treated as, Certain trust instruments treated as stock. 540ez Straddles, Straddles, Interest expense and carrying charges relating to mixed straddle account positions. 540ez Holding period, Holding Period and Loss Treatment Rules Interest expense and carrying charges, Interest expense and carrying charges on straddles. 540ez Loss deferral rules, Loss Deferral Rules Mixed, Mixed straddles. 540ez , Mixed straddles. 540ez , Mixed Straddle Elections Reporting requirements, Section 1256 contracts and straddles. 540ez Stripped bonds and coupons, Stripped bonds or coupons. 540ez , Stripped Bonds and Coupons, Stripped tax-exempt obligation. 540ez Stripped preferred stock, Stripped Preferred Stock Substitute payments, Reporting Substitute Payments T Tables Capital gains maximum rate (Table 4-4), Table 4-4. 540ez 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. 540ez Where To Report Common Types of Investment Income Puts and calls (Table 4-3), Table 4-3. 540ez Puts and Calls U. 540ez S. 540ez savings bonds, person responsible for tax (Table 1-2), Table 1-2. 540ez Who Pays the Tax on U. 540ez S. 540ez Savings Bond Interest Tax credit bonds, Tax credit bonds. 540ez 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. 540ez 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. 540ez Tax-exempt income Expenses of, Tax-exempt income. 540ez Interest, Tax-Exempt Interest, Reporting tax-exempt interest. 540ez Tax-exempt obligations, Tax-Exempt Interest, Stripped tax-exempt obligations. 540ez , Discounted tax-exempt obligations. 540ez Taxable income, expenses of, Expenses for both tax-exempt and taxable income. 540ez Taxes State and local transfer, State and local transfer taxes. 540ez State income, State income taxes. 540ez Term loans, Term loans. 540ez Trade or business, Passive activity. 540ez 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. 540ez Reporting requirements, How To Report Stock, Stock for stock of the same corporation. 540ez Taxable, Property Received in Taxable Trades U. 540ez S. 540ez Treasury notes or bonds, U. 540ez S. 540ez Treasury Notes or Bonds Treasury bills, notes, and bonds (see U. 540ez S. 540ez Treasury bills, notes, and bonds) Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments Treasury inflation-protected securities (TIPS), Treasury inflation-protected securities (TIPS). 540ez , Inflation-Indexed Debt Instruments Treaties, income tax (Table 1-3), Qualified Dividends Trust income received by beneficiary, Beneficiary of an estate or trust. 540ez Trustee's commission for revocable trust, Trustee's commissions for revocable trust. 540ez U U. 540ez S. 540ez savings bonds, U. 540ez S. 540ez obligations. 540ez , U. 540ez S. 540ez Savings Bonds Reporting interest on, U. 540ez S. 540ez obligations. 540ez , U. 540ez S. 540ez Savings Bonds Retirement or profit-sharing plan, distributed from, Savings bonds distributed from a retirement or profit-sharing plan. 540ez Worksheet, Worksheet for savings bonds distributed from a retirement or profit-sharing plan. 540ez Tax, responsible person (Table 1-2), Table 1-2. 540ez Who Pays the Tax on U. 540ez S. 540ez Savings Bond Interest U. 540ez S. 540ez Treasury bills, notes, and bonds, U. 540ez S. 540ez obligations. 540ez , U. 540ez S. 540ez Treasury Bills, Notes, and Bonds, U. 540ez S. 540ez Treasury Notes or Bonds, U. 540ez S. 540ez Treasury notes and bonds. 540ez Undistributed capital gains, Undistributed capital gains. 540ez Usurious interest, Usurious interest. 540ez V Veterans' insurance Dividends on, Dividends on veterans' insurance. 540ez W Warrants, Warrants. 540ez Wash sales, Wash Sales, Securities Futures Contracts Holding period, Wash sales. 540ez Loss deferral rules, straddles, Coordination of Loss Deferral Rules and Wash Sale Rules Withholding, backup, Backup withholding. 540ez Worksheets Capital loss carryover, Worksheet 4-1. 540ez Capital Loss Carryover Worksheet Worthless securities, Worthless Securities, Worthless securities. 540ez Prev  Up     Home   More Online Publications
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The 540ez

540ez Index A Abandonment of home, Abandonment. 540ez Absence, temporary, Temporary absence. 540ez Abstract fees, Settlement fees or closing costs. 540ez Address, change of, Reminders Adjusted basis, Adjusted Basis, Adjusted Basis Definition of, Determining Basis Worksheet 1 to figure, Determining Basis, Worksheet 1. 540ez Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. 540ez Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. 540ez Adjusted Basis of Home Sold Adoption Adjusted basis of home for credit claimed, Decreases to Basis Advertising fees, Selling expenses. 540ez Amount realized, Amount Realized Appraisal fees, Settlement fees or closing costs. 540ez Architect's fees, Construction. 540ez Armed forces Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. 540ez Assistance (see Tax help) B Back interest, Settlement fees or closing costs. 540ez Basis Adjusted basis (see Adjusted basis) Determination of, Determining Basis, Adjusted Basis Other than cost, Basis Other Than Cost Building permit fees, Construction. 540ez Business use of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). 540ez C Casualties Amounts spent after to restore damaged property, Increases to Basis Deductible casualty losses, Decreases to Basis Disaster as cause of, Specific event safe harbors. 540ez Insurance payments for casualty losses, Decreases to Basis Change of address, Reminders Closing costs, Settlement fees or closing costs. 540ez Commissions, Selling expenses. 540ez , Settlement fees or closing costs. 540ez Community property Basis determination, Community property. 540ez Condemnation Gain exclusion, Home destroyed or condemned. 540ez Ownership and use test when previous home condemned, Previous home destroyed or condemned. 540ez Condominiums As main home, Main Home Basis determination, Condominium. 540ez Construction costs, Construction. 540ez Built by you, Built by you. 540ez Cooperative apartments As main home, Main Home Basis determination, Cooperative apartment. 540ez Ownership and use tests, Cooperative apartment. 540ez Cost as basis, Cost As Basis Credit reports Cost of obtaining, Settlement fees or closing costs. 540ez D Date of sale, Date of sale. 540ez Death Sale due to, Specific event safe harbors. 540ez Spouse's death before sale, ownership and use tests, Sale of main home by surviving spouse. 540ez Decreases to basis, Decreases to Basis Depreciation After May 6, 1997, Depreciation after May 6, 1997. 540ez Home used for business or rental purposes, Decreases to Basis Destroyed homes Gain exclusion, Home destroyed or condemned. 540ez Ownership and use test when previous home destroyed, Previous home destroyed or condemned. 540ez Disabilities, individuals with Ownership and use test, Exception for individuals with a disability. 540ez Disasters, Specific event safe harbors. 540ez Discharge of qualified principal residence indebtedness, Adjusted Basis Divorce Home received from spouse, Home received from spouse. 540ez Home transferred to spouse, Transfer to spouse. 540ez Ownership and use tests, Home transferred from spouse. 540ez Sale due to, Specific event safe harbors. 540ez Transfers after July 18, 1984, Transfers after July 18, 1984. 540ez Transfers before July 19, 1984, Transfers before July 19, 1984. 540ez Use of home after divorce, Use of home after divorce. 540ez Doctor's recommendation for sale, Doctor's recommendation safe harbor. 540ez E Easements, Decreases to Basis Employee of the intelligence community, Employee of the intelligence community. 540ez Employment Change in place of employment, Change in Place of Employment Payment by employer, when job transfer involved, Payment by employer. 540ez Energy Conservation subsidies, Decreases to Basis Credit, Decreases to Basis Exclusion of gain, Excluding the Gain, Nonqualified Use Reduced maximum exclusion, Reduced Maximum Exclusion Expatriates, Expatriates. 540ez F Federal mortgage subsidies Recapture of, Recapturing (Paying Back) a Federal Mortgage Subsidy Figuring gain or loss, Figuring Gain or Loss, More information. 540ez Fire insurance premiums, Settlement fees or closing costs. 540ez Foreclosure, Foreclosure or repossession. 540ez Foreign Service, Foreign Service member. 540ez Ownership and use tests, Members of the uniformed services or Foreign Service, employees of the intelligence community, or employees or volunteers of the Peace Corps. 540ez Form 1040 Reporting sale of home, Reporting the Sale Seller-financed mortgages, Seller-financed mortgage. 540ez Form 1040, Schedule A Real estate taxes, Real estate taxes. 540ez Form 1040, Schedule D Reporting sale of home, Reporting the Sale Form 1099-S Proceeds from real estate transactions, Date of sale. 540ez , Form 1099-S. 540ez , Form 1099-S. 540ez Form 2119 Sale of home, Adjusted Basis Form 6252 Installment sale income, Installment sale. 540ez Form 8828 Recapture tax, How to figure and report the recapture. 540ez Form 8960 Net Investment Income Tax, Net Investment Income Tax (NIIT). 540ez NIIT, Net Investment Income Tax (NIIT). 540ez Form 982 Discharge of indebtedness, Adjusted Basis Free tax services, Free help with your tax return. 540ez Future developments, Future Developments G Gain or loss Basis determination, Determining Basis, Adjusted Basis Exclusion of gain, Excluding the Gain Exclusion of gain, nonqualified use, Nonqualified Use Gain on sale, Gain on sale. 540ez Loss on sale, Loss on sale. 540ez Postponed from sale of previous home before May 7, 1997, Decreases to Basis Worksheet 2 to figure, Worksheet 2. 540ez Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. 540ez Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. 540ez Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. 540ez Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. 540ez Taxable Gain on Sale of Home Gifts Home received as, Home received as gift. 540ez H Health Sale of home due to, Health Help (see Tax help) Homebuyer credit Recapture, Recapture of the post-2008 first-time homebuyer credit. 540ez Houseboats As main home, Main Home I Important reminders Change of address, Reminders Home sold with undeducted points, Reminders Improvements Adjusted basis determination, Improvements. 540ez Charges for, Settlement fees or closing costs. 540ez Receipts and other records, Adjusted Basis Useful life of more than 1 year, Increases to Basis Increases to basis, Increases to Basis Individual taxpayer identification numbers (ITINs), Individual taxpayer identification number (ITIN). 540ez Inheritance Home received as, Home acquired from a decedent who died before or after 2010. 540ez Installment sales, Installment sale. 540ez Involuntary conversion, Specific event safe harbors. 540ez ITINs (Individual taxpayer identification numbers), Individual taxpayer identification number (ITIN). 540ez J Joint owners not married, Joint owners not married. 540ez Joint returns, Jointly owned home. 540ez Ownership and use tests, Married Persons L Land Sale of land on which home located, Land. 540ez Sale of vacant land, Vacant land. 540ez Legal fees, Selling expenses. 540ez , Settlement fees or closing costs. 540ez , Construction. 540ez Legal separation Sale due to, Specific event safe harbors. 540ez Like-kind exchange, Sale of home acquired in a like-kind exchange. 540ez Living expenses, Reasonable basic living expenses. 540ez Loan assumption fees, Settlement fees or closing costs. 540ez Loan placement fees, Selling expenses. 540ez Loss (see Gain or loss) M Main home Defined, Main Home Factors used to determine, Factors used to determine main home. 540ez Property used partly as, Property used partly as your main home. 540ez , Property Used Partly for Business or Rental Married taxpayers (see Joint returns) Maximum exclusion, Maximum Exclusion Reduced, Reduced Maximum Exclusion Military (see Armed forces) Missing children, photographs of, Reminders Mobile homes As main home, Main Home More than one home, More than one home. 540ez Mortgage fees, Settlement fees or closing costs. 540ez Mortgage insurance premiums, Settlement fees or closing costs. 540ez Mortgage subsidies Recapturing (paying back) federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Mortgages, seller-financed, Seller-financed mortgage. 540ez Moving expense, Settlement fees or closing costs. 540ez Multiple births Sale due to, Specific event safe harbors. 540ez N Nonqualified use, Nonqualified Use Nonresident aliens Spouse as, transfer of home to, Exception. 540ez O Option to buy home, Option to buy. 540ez Ownership and use tests, Ownership and Use Tests, Ownership and use tests met at different times. 540ez P Partly used for business, Property Used Partly for Business or Rental Personal property Selling price of home not to include, Personal property. 540ez Points, Selling expenses. 540ez Home sold with undeducted points, Reminders Seller-paid, Seller-paid points. 540ez Publications (see Tax help) R Real estate taxes, Settlement fees or closing costs. 540ez , Real estate taxes. 540ez Deducting in year of sale, Deducting Taxes in the Year of Sale Recapture of federal mortgage subsidy, Recapturing (Paying Back) a Federal Mortgage Subsidy Recapture of first-time homebuyer credit, Recapture of First-Time Homebuyer Credit Recording fees, Settlement fees or closing costs. 540ez Recordkeeping, Adjusted Basis Reduced maximum exclusion, Reduced Maximum Exclusion Worksheet 3, Worksheet 3. 540ez Reduced Maximum Exclusion Refinancing, Settlement fees or closing costs. 540ez Relatives Sale of home to, Exception for sales to related persons. 540ez Remainder interest Sale of, Sale of remainder interest. 540ez Remodeling, Improvements. 540ez , Exception. 540ez (see also Improvements) Rental of home, Business Use or Rental of Home, Use test met for business part (with no business use in year of sale). 540ez Before closing, by buyer, Settlement fees or closing costs. 540ez Partial use, Property Used Partly for Business or Rental Repairs, Settlement fees or closing costs. 540ez , Improvements. 540ez , Repairs. 540ez (see also Improvements) Reporting the sale, Reporting the Sale, Worksheet 2. 540ez Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White Repossession, Foreclosure or repossession. 540ez Right-of-ways, Decreases to Basis S Safe harbors Distance safe harbor, Distance safe harbor. 540ez Doctor's recommendation for sale, Doctor's recommendation safe harbor. 540ez Unforeseeable events, Specific event safe harbors. 540ez Sales commissions, Selling expenses. 540ez , Settlement fees or closing costs. 540ez Sales to related persons, Exception for sales to related persons. 540ez Self-employed persons Change in status causing inability to pay basic expenses, Specific event safe harbors. 540ez Seller-financed mortgages, Seller-financed mortgage. 540ez Seller-paid points, Seller-paid points. 540ez Selling expenses, Selling expenses. 540ez Selling price, Selling Price Separate returns, Separate returns. 540ez Settlement fees, Settlement fees or closing costs. 540ez Spouse Death of (see Surviving spouse) Divorce, transfers subsequent to (see Divorce) Survey fees, Settlement fees or closing costs. 540ez Surviving spouse Basis determination, Surviving spouse. 540ez Ownership and use tests, Sale of main home by surviving spouse. 540ez T Tax help, How To Get Tax Help Temporary absence, Temporary absence. 540ez Temporary housing, Temporary housing. 540ez Title insurance, Settlement fees or closing costs. 540ez Title search fees, Settlement fees or closing costs. 540ez Trading homes, Trading (exchanging) homes. 540ez , Home received as trade. 540ez Transfer taxes, Settlement fees or closing costs. 540ez , Transfer taxes. 540ez Transfer to spouse, Transfer to spouse. 540ez After July 18, 1984, Transfers after July 18, 1984. 540ez Before July 19, 1984, Transfers before July 19, 1984. 540ez TTY/TDD information, How To Get Tax Help U Unemployment, Specific event safe harbors. 540ez Unforeseen circumstances, Unforeseen Circumstances Uniformed services (see Armed forces) Use tests, Ownership and Use Tests, Ownership and use tests met at different times. 540ez Utilities Charges for installing, Settlement fees or closing costs. 540ez Charges related to occupancy of house before closing, Settlement fees or closing costs. 540ez Energy conservation subsidy, Decreases to Basis Meter and connection charges for construction, Construction. 540ez V Vacant land Sale of, Vacant land. 540ez W Worksheets, Worksheets. 540ez Adjusted basis (Worksheet 1), Determining Basis, Worksheet 1. 540ez Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 1. 540ez Adjusted Basis of Home Sold—Illustrated Example 3 for Emily White, Worksheet 1 Instructions. 540ez Adjusted Basis of Home Sold Gain (or loss), exclusion, and taxable gain (Worksheet 2), Worksheet 2. 540ez Taxable Gain on Sale of Home—Completed Example 1 for Amy, Worksheet 1. 540ez Adjusted Basis of Home Sold—Illustrated Example 1 for Peter and Betty Clark, Worksheet 2. 540ez Taxable Gain on Sale of Home—Illustrated Example 2 for Peter and Betty Clark, Worksheet 2. 540ez Taxable Gain on Sale of Home—Illustrated Example 3 for Emily White, Worksheet 2. 540ez Taxable Gain on Sale of Home Recordkeeping and, Adjusted Basis Reduced maximum exclusion (Worksheet 3), Worksheet 3. 540ez Reduced Maximum Exclusion Prev  Up     Home   More Online Publications