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Did Not File 2012 Taxes

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Did Not File 2012 Taxes

Did not file 2012 taxes 8. Did not file 2012 taxes   Dividends and Other Distributions Table of Contents Reminder Introduction Useful Items - You may want to see: General InformationDividends not reported on Form 1099-DIV. Did not file 2012 taxes Reporting tax withheld. Did not file 2012 taxes Nominees. Did not file 2012 taxes Ordinary DividendsQualified Dividends Dividends Used to Buy More Stock Money Market Funds Capital Gain DistributionsBasis adjustment. Did not file 2012 taxes Nondividend DistributionsLiquidating Distributions Distributions of Stock and Stock Rights Other DistributionsInformation reporting requirement. Did not file 2012 taxes Alternative minimum tax treatment. Did not file 2012 taxes How To Report Dividend IncomeInvestment interest deducted. Did not file 2012 taxes Reminder Foreign-source income. Did not file 2012 taxes  If you are a U. Did not file 2012 taxes S. Did not file 2012 taxes citizen with dividend income from sources outside the United States (foreign-source income), you must report that income on your tax return unless it is exempt by U. Did not file 2012 taxes S. Did not file 2012 taxes law. Did not file 2012 taxes This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer. Did not file 2012 taxes Introduction This chapter discusses the tax treatment of: Ordinary dividends, Capital gain distributions, Nondividend distributions, and Other distributions you may receive from a corporation or a mutual fund. Did not file 2012 taxes This chapter also explains how to report dividend income on your tax return. Did not file 2012 taxes Dividends are distributions of money, stock, or other property paid to you by a corporation or by a mutual fund. Did not file 2012 taxes You also may receive dividends through a partnership, an estate, a trust, or an association that is taxed as a corporation. Did not file 2012 taxes However, some amounts you receive that are called dividends are actually interest income. Did not file 2012 taxes (See Dividends that are actually interest under Taxable Interest in chapter 7. Did not file 2012 taxes ) Most distributions are paid in cash (or check). Did not file 2012 taxes However, distributions can consist of more stock, stock rights, other property, or services. Did not file 2012 taxes Useful Items - You may want to see: Publication 514 Foreign Tax Credit for Individuals 550 Investment Income and Expenses Form (and Instructions) Schedule B (Form 1040A or 1040) Interest and Ordinary Dividends General Information This section discusses general rules for dividend income. Did not file 2012 taxes Tax on unearned income of certain children. Did not file 2012 taxes   Part of a child's 2013 unearned income may be taxed at the parent's tax rate. Did not file 2012 taxes If it is, Form 8615, Tax for Certain Children Who Have Unearned Income, must be completed and attached to the child's tax return. Did not file 2012 taxes If not, Form 8615 is not required and the child's income is taxed at his or her own tax rate. Did not file 2012 taxes    Some parents can choose to include the child's interest and dividends on the parent's return if certain requirements are met. Did not file 2012 taxes Use Form 8814, Parents' Election To Report Child's Interest and Dividends, for this purpose. Did not file 2012 taxes   For more information about the tax on unearned income of children and the parents' election, see chapter 31. Did not file 2012 taxes Beneficiary of an estate or trust. Did not file 2012 taxes    Dividends and other distributions you receive as a beneficiary of an estate or trust are generally taxable income. Did not file 2012 taxes You should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. Did not file 2012 taxes , from the fiduciary. Did not file 2012 taxes Your copy of Schedule K-1 (Form 1041) and its instructions will tell you where to report the income on your Form 1040. Did not file 2012 taxes Social security number (SSN) or individual taxpayer identification number (ITIN). Did not file 2012 taxes    You must give your SSN or ITIN to any person required by federal tax law to make a return, statement, or other document that relates to you. Did not file 2012 taxes This includes payers of dividends. Did not file 2012 taxes If you do not give your SSN or ITIN to the payer of dividends, you may have to pay a penalty. Did not file 2012 taxes For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. Did not file 2012 taxes Backup withholding. Did not file 2012 taxes   Your dividend income is generally not subject to regular withholding. Did not file 2012 taxes However, it may be subject to backup withholding to ensure that income tax is collected on the income. Did not file 2012 taxes Under backup withholding, the payer of dividends must withhold, as income tax, on the amount you are paid, applying the appropriate withholding rate. Did not file 2012 taxes   Backup withholding may also be required if the IRS has determined that you underreported your interest or dividend income. Did not file 2012 taxes For more information, see Backup Withholding in chapter 4. Did not file 2012 taxes Stock certificate in two or more names. Did not file 2012 taxes   If two or more persons hold stock as joint tenants, tenants by the entirety, or tenants in common, each person's share of any dividends from the stock is determined by local law. Did not file 2012 taxes Form 1099-DIV. Did not file 2012 taxes   Most corporations and mutual funds use Form 1099-DIV, Dividends and Distributions, to show you the distributions you received from them during the year. Did not file 2012 taxes Keep this form with your records. Did not file 2012 taxes You do not have to attach it to your tax return. Did not file 2012 taxes Dividends not reported on Form 1099-DIV. Did not file 2012 taxes   Even if you do not receive Form 1099-DIV, you must still report all your taxable dividend income. Did not file 2012 taxes For example, you may receive distributive shares of dividends from partnerships or S corporations. Did not file 2012 taxes These dividends are reported to you on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. Did not file 2012 taxes , and Schedule K-1 (Form 1120S), Shareholder's Share of Income, Deductions, Credits, etc. Did not file 2012 taxes Reporting tax withheld. Did not file 2012 taxes   If tax is withheld from your dividend income, the payer must give you a Form 1099-DIV that indicates the amount withheld. Did not file 2012 taxes Nominees. Did not file 2012 taxes   If someone receives distributions as a nominee for you, that person should give you a Form 1099-DIV, which will show distributions received on your behalf. Did not file 2012 taxes Form 1099-MISC. Did not file 2012 taxes   Certain substitute payments in lieu of dividends or tax-exempt interest received by a broker on your behalf must be reported to you on Form 1099-MISC, Miscellaneous Income, or a similar statement. Did not file 2012 taxes See Reporting Substitute Payments under Short Sales in chapter 4 of Publication 550 for more information about reporting these payments. Did not file 2012 taxes Incorrect amount shown on a Form 1099. Did not file 2012 taxes   If you receive a Form 1099 that shows an incorrect amount (or other incorrect information), you should ask the issuer for a corrected form. Did not file 2012 taxes The new Form 1099 you receive will be marked “Corrected. Did not file 2012 taxes ” Dividends on stock sold. Did not file 2012 taxes   If stock is sold, exchanged, or otherwise disposed of after a dividend is declared but before it is paid, the owner of record (usually the payee shown on the dividend check) must include the dividend in income. Did not file 2012 taxes Dividends received in January. Did not file 2012 taxes   If a mutual fund (or other regulated investment company) or real estate investment trust (REIT) declares a dividend (including any exempt-interest dividend or capital gain distribution) in October, November, or December, payable to shareholders of record on a date in one of those months but actually pays the dividend during January of the next calendar year, you are considered to have received the dividend on December 31. Did not file 2012 taxes You report the dividend in the year it was declared. Did not file 2012 taxes Ordinary Dividends Ordinary (taxable) dividends are the most common type of distribution from a corporation or a mutual fund. Did not file 2012 taxes They are paid out of earnings and profits and are ordinary income to you. Did not file 2012 taxes This means they are not capital gains. Did not file 2012 taxes You can assume that any dividend you receive on common or preferred stock is an ordinary dividend unless the paying corporation or mutual fund tells you otherwise. Did not file 2012 taxes Ordinary dividends will be shown in box 1a of the Form 1099-DIV you receive. Did not file 2012 taxes Qualified Dividends Qualified dividends are the ordinary dividends subject to the same 0%, 15%, or 20% maximum tax rate that applies to net capital gain. Did not file 2012 taxes They should be shown in box 1b of the Form 1099-DIV you receive. Did not file 2012 taxes The maximum rate of tax on qualified dividends is: 0% on any amount that otherwise would be taxed at a 10% or 15% rate. Did not file 2012 taxes 15% on any amount that otherwise would be taxed at rates greater than 15% but less than 39. Did not file 2012 taxes 6%. Did not file 2012 taxes 20% on any amount that otherwise would be taxed at a 39. Did not file 2012 taxes 6% rate. Did not file 2012 taxes To qualify for the maximum rate, all of the following requirements must be met. Did not file 2012 taxes The dividends must have been paid by a U. Did not file 2012 taxes S. Did not file 2012 taxes corporation or a qualified foreign corporation. Did not file 2012 taxes (See Qualified foreign corporation , later. Did not file 2012 taxes ) The dividends are not of the type listed later under Dividends that are not qualified dividends . Did not file 2012 taxes You meet the holding period (discussed next). Did not file 2012 taxes Holding period. Did not file 2012 taxes   You must have held the stock for more than 60 days during the 121-day period that begins 60 days before the ex-dividend date. Did not file 2012 taxes The ex-dividend date is the first date following the declaration of a dividend on which the buyer of a stock is not entitled to receive the next dividend payment. Did not file 2012 taxes Instead, the seller will get the dividend. Did not file 2012 taxes   When counting the number of days you held the stock, include the day you disposed of the stock, but not the day you acquired it. Did not file 2012 taxes See the examples later. Did not file 2012 taxes Exception for preferred stock. Did not file 2012 taxes   In the case of preferred stock, you must have held the stock more than 90 days during the 181-day period that begins 90 days before the ex-dividend date if the dividends are due to periods totaling more than 366 days. Did not file 2012 taxes If the preferred dividends are due to periods totaling less than 367 days, the holding period in the previous paragraph applies. Did not file 2012 taxes Example 1. Did not file 2012 taxes You bought 5,000 shares of XYZ Corp. Did not file 2012 taxes common stock on July 9, 2013. Did not file 2012 taxes XYZ Corp. Did not file 2012 taxes paid a cash dividend of 10 cents per share. Did not file 2012 taxes The ex-dividend date was July 16, 2013. Did not file 2012 taxes Your Form 1099-DIV from XYZ Corp. Did not file 2012 taxes shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). Did not file 2012 taxes However, you sold the 5,000 shares on August 12, 2013. Did not file 2012 taxes You held your shares of XYZ Corp. Did not file 2012 taxes for only 34 days of the 121-day period (from July 10, 2013, through August 12, 2013). Did not file 2012 taxes The 121-day period began on May 17, 2013 (60 days before the ex-dividend date), and ended on September 14, 2013. Did not file 2012 taxes You have no qualified dividends from XYZ Corp. Did not file 2012 taxes because you held the XYZ stock for less than 61 days. Did not file 2012 taxes Example 2. Did not file 2012 taxes Assume the same facts as in Example 1 except that you bought the stock on July 15, 2013 (the day before the ex-dividend date), and you sold the stock on September 16, 2013. Did not file 2012 taxes You held the stock for 63 days (from July 16, 2013, through September 16, 2013). Did not file 2012 taxes The $500 of qualified dividends shown in box 1b of your Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from July 16, 2013, through September 14, 2013). Did not file 2012 taxes Example 3. Did not file 2012 taxes You bought 10,000 shares of ABC Mutual Fund common stock on July 9, 2013. Did not file 2012 taxes ABC Mutual Fund paid a cash dividend of 10 cents a share. Did not file 2012 taxes The ex-dividend date was July 16, 2013. Did not file 2012 taxes The ABC Mutual Fund advises you that the portion of the dividend eligible to be treated as qualified dividends equals 2 cents per share. Did not file 2012 taxes Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of $1,000 and qualified dividends of $200. Did not file 2012 taxes However, you sold the 10,000 shares on August 12, 2013. Did not file 2012 taxes You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days. Did not file 2012 taxes Holding period reduced where risk of loss is diminished. Did not file 2012 taxes   When determining whether you met the minimum holding period discussed earlier, you cannot count any day during which you meet any of the following conditions. Did not file 2012 taxes You had an option to sell, were under a contractual obligation to sell, or had made (and not closed) a short sale of substantially identical stock or securities. Did not file 2012 taxes You were grantor (writer) of an option to buy substantially identical stock or securities. Did not file 2012 taxes Your risk of loss is diminished by holding one or more other positions in substantially similar or related property. Did not file 2012 taxes   For information about how to apply condition (3), see Regulations section 1. Did not file 2012 taxes 246-5. Did not file 2012 taxes Qualified foreign corporation. Did not file 2012 taxes   A foreign corporation is a qualified foreign corporation if it meets any of the following conditions. Did not file 2012 taxes The corporation is incorporated in a U. Did not file 2012 taxes S. Did not file 2012 taxes possession. Did not file 2012 taxes The corporation is eligible for the benefits of a comprehensive income tax treaty with the United States that the Treasury Department determines is satisfactory for this purpose and that includes an exchange of information program. Did not file 2012 taxes For a list of those treaties, see Table 8-1. Did not file 2012 taxes The corporation does not meet (1) or (2) above, but the stock for which the dividend is paid is readily tradable on an established securities market in the United States. Did not file 2012 taxes See Readily tradable stock , later. Did not file 2012 taxes Exception. Did not file 2012 taxes   A corporation is not a qualified foreign corporation if it is a passive foreign investment company during its tax year in which the dividends are paid or during its previous tax year. Did not file 2012 taxes Readily tradable stock. Did not file 2012 taxes   Any stock (such as common, ordinary, or preferred) or an American depositary receipt in respect of that stock is considered to satisfy requirement (3) under Qualified foreign corporation , if it is listed on a national securities exchange that is registered under section 6 of the Securities Exchange Act of 1934 or on the Nasdaq Stock Market. Did not file 2012 taxes For a list of the exchanges that meet these requirements, see www. Did not file 2012 taxes sec. Did not file 2012 taxes gov/divisions/marketreg/mrexchanges. Did not file 2012 taxes shtml. Did not file 2012 taxes Dividends that are not qualified dividends. Did not file 2012 taxes   The following dividends are not qualified dividends. Did not file 2012 taxes They are not qualified dividends even if they are shown in box 1b of Form 1099-DIV. Did not file 2012 taxes Capital gain distributions. Did not file 2012 taxes Dividends paid on deposits with mutual savings banks, cooperative banks, credit unions, U. Did not file 2012 taxes S. Did not file 2012 taxes building and loan associations, U. Did not file 2012 taxes S. Did not file 2012 taxes savings and loan associations, federal savings and loan associations, and similar financial institutions. Did not file 2012 taxes (Report these amounts as interest income. Did not file 2012 taxes ) Dividends from a corporation that is a tax-exempt organization or farmer's cooperative during the corporation's tax year in which the dividends were paid or during the corporation's previous tax year. Did not file 2012 taxes Dividends paid by a corporation on employer securities held on the date of record by an employee stock ownership plan (ESOP) maintained by that corporation. Did not file 2012 taxes Dividends on any share of stock to the extent you are obligated (whether under a short sale or otherwise) to make related payments for positions in substantially similar or related property. Did not file 2012 taxes Payments in lieu of dividends, but only if you know or have reason to know the payments are not qualified dividends. Did not file 2012 taxes Payments shown in Form 1099-DIV, box 1b, from a foreign corporation to the extent you know or have reason to know the payments are not qualified dividends. Did not file 2012 taxes Table 8-1. Did not file 2012 taxes Income Tax Treaties Income tax treaties the United States has with the following countries satisfy requirement (2) under Qualified foreign corporation. Did not file 2012 taxes Australia Indonesia Romania Austria Ireland Russian Bangladesh Israel Federation Barbados Italy Slovak Belgium Jamaica Republic Bulgaria Japan Slovenia Canada Kazakhstan South Africa China Korea Spain Cyprus Latvia Sri Lanka Czech Lithuania Sweden Republic Luxembourg Switzerland Denmark Malta Thailand Egypt Mexico Trinidad and Estonia Morocco Tobago Finland Netherlands Tunisia France New Zealand Turkey Germany Norway Ukraine Greece Pakistan United Hungary Philippines Kingdom Iceland Poland Venezuela India Portugal     Dividends Used to Buy More Stock The corporation in which you own stock may have a dividend reinvestment plan. Did not file 2012 taxes This plan lets you choose to use your dividends to buy (through an agent) more shares of stock in the corporation instead of receiving the dividends in cash. Did not file 2012 taxes Most mutual funds also permit shareholders to automatically reinvest distributions in more shares in the fund, instead of receiving cash. Did not file 2012 taxes If you use your dividends to buy more stock at a price equal to its fair market value, you still must report the dividends as income. Did not file 2012 taxes If you are a member of a dividend reinvestment plan that lets you buy more stock at a price less than its fair market value, you must report as dividend income the fair market value of the additional stock on the dividend payment date. Did not file 2012 taxes You also must report as dividend income any service charge subtracted from your cash dividends before the dividends are used to buy the additional stock. Did not file 2012 taxes But you may be able to deduct the service charge. Did not file 2012 taxes See chapter 28 for more information about deducting expenses of producing income. Did not file 2012 taxes In some dividend reinvestment plans, you can invest more cash to buy shares of stock at a price less than fair market value. Did not file 2012 taxes If you choose to do this, you must report as dividend income the difference between the cash you invest and the fair market value of the stock you buy. Did not file 2012 taxes When figuring this amount, use the fair market value of the stock on the dividend payment date. Did not file 2012 taxes Money Market Funds Report amounts you receive from money market funds as dividend income. Did not file 2012 taxes Money market funds are a type of mutual fund and should not be confused with bank money market accounts that pay interest. Did not file 2012 taxes Capital Gain Distributions Capital gain distributions (also called capital gain dividends) are paid to you or credited to your account by mutual funds (or other regulated investment companies) and real estate investment trusts (REITs). Did not file 2012 taxes They will be shown in box 2a of the Form 1099-DIV you receive from the mutual fund or REIT. Did not file 2012 taxes Report capital gain distributions as long-term capital gains, regardless of how long you owned your shares in the mutual fund or REIT. Did not file 2012 taxes Undistributed capital gains of mutual funds and REITs. Did not file 2012 taxes    Some mutual funds and REITs keep their long-term capital gains and pay tax on them. Did not file 2012 taxes You must treat your share of these gains as distributions, even though you did not actually receive them. Did not file 2012 taxes However, they are not included on Form 1099-DIV. Did not file 2012 taxes Instead, they are reported to you in box 1a of Form 2439. Did not file 2012 taxes   Report undistributed capital gains (box 1a of Form 2439) as long-term capital gains on Schedule D (Form 1040), column (h), line 11. Did not file 2012 taxes   The tax paid on these gains by the mutual fund or REIT is shown in box 2 of Form 2439. Did not file 2012 taxes You take credit for this tax by including it on Form 1040, line 71, and checking box a on that line. Did not file 2012 taxes Attach Copy B of Form 2439 to your return, and keep Copy C for your records. Did not file 2012 taxes Basis adjustment. Did not file 2012 taxes   Increase your basis in your mutual fund, or your interest in a REIT, by the difference between the gain you report and the credit you claim for the tax paid. Did not file 2012 taxes Additional information. Did not file 2012 taxes   For more information on the treatment of distributions from mutual funds, see Publication 550. Did not file 2012 taxes Nondividend Distributions A nondividend distribution is a distribution that is not paid out of the earnings and profits of a corporation or a mutual fund. Did not file 2012 taxes You should receive a Form 1099-DIV or other statement showing the nondividend distribution. Did not file 2012 taxes On Form 1099-DIV, a nondividend distribution will be shown in box 3. Did not file 2012 taxes If you do not receive such a statement, you report the distribution as an ordinary dividend. Did not file 2012 taxes Basis adjustment. Did not file 2012 taxes   A nondividend distribution reduces the basis of your stock. Did not file 2012 taxes It is not taxed until your basis in the stock is fully recovered. Did not file 2012 taxes This nontaxable portion is also called a return of capital; it is a return of your investment in the stock of the company. Did not file 2012 taxes If you buy stock in a corporation in different lots at different times, and you cannot definitely identify the shares subject to the nondividend distribution, reduce the basis of your earliest purchases first. Did not file 2012 taxes   When the basis of your stock has been reduced to zero, report any additional nondividend distribution you receive as a capital gain. Did not file 2012 taxes Whether you report it as a long-term or short-term capital gain depends on how long you have held the stock. Did not file 2012 taxes See Holding Period in chapter 14. Did not file 2012 taxes Example. Did not file 2012 taxes You bought stock in 2000 for $100. Did not file 2012 taxes In 2003, you received a nondividend distribution of $80. Did not file 2012 taxes You did not include this amount in your income, but you reduced the basis of your stock to $20. Did not file 2012 taxes You received a nondividend distribution of $30 in 2013. Did not file 2012 taxes The first $20 of this amount reduced your basis to zero. Did not file 2012 taxes You report the other $10 as a long-term capital gain for 2013. Did not file 2012 taxes You must report as a long-term capital gain any nondividend distribution you receive on this stock in later years. Did not file 2012 taxes Liquidating Distributions Liquidating distributions, sometimes called liquidating dividends, are distributions you receive during a partial or complete liquidation of a corporation. Did not file 2012 taxes These distributions are, at least in part, one form of a return of capital. Did not file 2012 taxes They may be paid in one or more installments. Did not file 2012 taxes You will receive Form 1099-DIV from the corporation showing you the amount of the liquidating distribution in box 8 or 9. Did not file 2012 taxes For more information on liquidating distributions, see chapter 1 of Publication 550. Did not file 2012 taxes Distributions of Stock and Stock Rights Distributions by a corporation of its own stock are commonly known as stock dividends. Did not file 2012 taxes Stock rights (also known as “stock options”) are distributions by a corporation of rights to acquire the corporation's stock. Did not file 2012 taxes Generally, stock dividends and stock rights are not taxable to you, and you do not report them on your return. Did not file 2012 taxes Taxable stock dividends and stock rights. Did not file 2012 taxes   Distributions of stock dividends and stock rights are taxable to you if any of the following apply. Did not file 2012 taxes You or any other shareholder have the choice to receive cash or other property instead of stock or stock rights. Did not file 2012 taxes The distribution gives cash or other property to some shareholders and an increase in the percentage interest in the corporation's assets or earnings and profits to other shareholders. Did not file 2012 taxes The distribution is in convertible preferred stock and has the same result as in (2). Did not file 2012 taxes The distribution gives preferred stock to some common stock shareholders and common stock to other common stock shareholders. Did not file 2012 taxes The distribution is on preferred stock. Did not file 2012 taxes (The distribution, however, is not taxable if it is an increase in the conversion ratio of convertible preferred stock made solely to take into account a stock dividend, stock split, or similar event that would otherwise result in reducing the conversion right. Did not file 2012 taxes )   The term “stock” includes rights to acquire stock, and the term “shareholder” includes a holder of rights or of convertible securities. Did not file 2012 taxes If you receive taxable stock dividends or stock rights, include their fair market value at the time of distribution in your income. Did not file 2012 taxes Preferred stock redeemable at a premium. Did not file 2012 taxes   If you hold preferred stock having a redemption price higher than its issue price, the difference (the redemption premium) generally is taxable as a constructive distribution of additional stock on the preferred stock. Did not file 2012 taxes For more information, see chapter 1 of Publication 550. Did not file 2012 taxes Basis. Did not file 2012 taxes   Your basis in stock or stock rights received in a taxable distribution is their fair market value when distributed. Did not file 2012 taxes If you receive stock or stock rights that are not taxable to you, see Stocks and Bonds under Basis of Investment Property in chapter 4 of Publication 550 for information on how to figure their basis. Did not file 2012 taxes Fractional shares. Did not file 2012 taxes    You may not own enough stock in a corporation to receive a full share of stock if the corporation declares a stock dividend. Did not file 2012 taxes However, with the approval of the shareholders, the corporation may set up a plan in which fractional shares are not issued but instead are sold, and the cash proceeds are given to the shareholders. Did not file 2012 taxes Any cash you receive for fractional shares under such a plan is treated as an amount realized on the sale of the fractional shares. Did not file 2012 taxes Report this transaction on Form 8949, Sales and Other Dispositions of Capital Assets. Did not file 2012 taxes Enter your gain or loss, the difference between the cash you receive and the basis of the fractional shares sold, in column (h) of Schedule D (Form 1040) in Part I or Part II, whichever is appropriate. Did not file 2012 taxes    Report these transactions on Form 8949 with the correct box checked. Did not file 2012 taxes   For more information on Form 8949 and Schedule D (Form 1040), see chapter 4 of Publication 550. Did not file 2012 taxes Also see the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040). Did not file 2012 taxes Example. Did not file 2012 taxes You own one share of common stock that you bought on January 3, 2004, for $100. Did not file 2012 taxes The corporation declared a common stock dividend of 5% on June 29, 2013. Did not file 2012 taxes The fair market value of the stock at the time the stock dividend was declared was $200. Did not file 2012 taxes You were paid $10 for the fractional-share stock dividend under a plan described in the discussion above. Did not file 2012 taxes You figure your gain or loss as follows: Fair market value of old stock $200. Did not file 2012 taxes 00 Fair market value of stock dividend (cash received) +10. Did not file 2012 taxes 00 Fair market value of old stock and stock dividend $210. Did not file 2012 taxes 00 Basis (cost) of old stock after the stock dividend (($200 ÷ $210) × $100) $95. Did not file 2012 taxes 24 Basis (cost) of stock dividend (($10 ÷ $210) × $100) + 4. Did not file 2012 taxes 76 Total $100. Did not file 2012 taxes 00 Cash received $10. Did not file 2012 taxes 00 Basis (cost) of stock dividend − 4. Did not file 2012 taxes 76 Gain $5. Did not file 2012 taxes 24 Because you had held the share of stock for more than 1 year at the time the stock dividend was declared, your gain on the stock dividend is a long-term capital gain. Did not file 2012 taxes Scrip dividends. Did not file 2012 taxes   A corporation that declares a stock dividend may issue you a scrip certificate that entitles you to a fractional share. Did not file 2012 taxes The certificate is generally nontaxable when you receive it. Did not file 2012 taxes If you choose to have the corporation sell the certificate for you and give you the proceeds, your gain or loss is the difference between the proceeds and the portion of your basis in the corporation's stock allocated to the certificate. Did not file 2012 taxes   However, if you receive a scrip certificate that you can choose to redeem for cash instead of stock, the certificate is taxable when you receive it. Did not file 2012 taxes You must include its fair market value in income on the date you receive it. Did not file 2012 taxes Other Distributions You may receive any of the following distributions during the year. Did not file 2012 taxes Exempt-interest dividends. Did not file 2012 taxes   Exempt-interest dividends you receive from a mutual fund or other regulated investment company, including those received from a qualified fund of funds in any tax year beginning after December 22, 2010, are not included in your taxable income. Did not file 2012 taxes Exempt-interest dividends should be shown in box 10 of Form 1099-DIV. Did not file 2012 taxes Information reporting requirement. Did not file 2012 taxes   Although exempt-interest dividends are not taxable, you must show them on your tax return if you have to file a return. Did not file 2012 taxes This is an information reporting requirement and does not change the exempt-interest dividends to taxable income. Did not file 2012 taxes Alternative minimum tax treatment. Did not file 2012 taxes   Exempt-interest dividends paid from specified private activity bonds may be subject to the alternative minimum tax. Did not file 2012 taxes See Alternative Minimum Tax (AMT) in chapter 30 for more information. Did not file 2012 taxes Dividends on insurance policies. Did not file 2012 taxes    Insurance policy dividends the insurer keeps and uses to pay your premiums are not taxable. Did not file 2012 taxes However, you must report as taxable interest income the interest that is paid or credited on dividends left with the insurance company. Did not file 2012 taxes    If dividends on an insurance contract (other than a modified endowment contract) are distributed to you, they are a partial return of the premiums you paid. Did not file 2012 taxes Do not include them in your gross income until they are more than the total of all net premiums you paid for the contract. Did not file 2012 taxes Report any taxable distributions on insurance policies on Form 1040, line 21. Did not file 2012 taxes Dividends on veterans' insurance. Did not file 2012 taxes   Dividends you receive on veterans' insurance policies are not taxable. Did not file 2012 taxes In addition, interest on dividends left with the Department of Veterans Affairs is not taxable. Did not file 2012 taxes Patronage dividends. Did not file 2012 taxes   Generally, patronage dividends you receive in money from a cooperative organization are included in your income. Did not file 2012 taxes   Do not include in your income patronage dividends you receive on: Property bought for your personal use, or Capital assets or depreciable property bought for use in your business. Did not file 2012 taxes But you must reduce the basis (cost) of the items bought. Did not file 2012 taxes If the dividend is more than the adjusted basis of the assets, you must report the excess as income. Did not file 2012 taxes   These rules are the same whether the cooperative paying the dividend is a taxable or tax-exempt cooperative. Did not file 2012 taxes Alaska Permanent Fund dividends. Did not file 2012 taxes    Do not report these amounts as dividends. Did not file 2012 taxes Instead, report these amounts on Form 1040, line 21; Form 1040A, line 13; or Form 1040EZ, line 3. Did not file 2012 taxes How To Report Dividend Income Generally, you can use either Form 1040 or Form 1040A to report your dividend income. Did not file 2012 taxes Report the total of your ordinary dividends on line 9a of Form 1040 or Form 1040A. Did not file 2012 taxes Report qualified dividends on line 9b of Form 1040 or Form 1040A. Did not file 2012 taxes If you receive capital gain distributions, you may be able to use Form 1040A or you may have to use Form 1040. Did not file 2012 taxes See Exceptions to filing Form 8949 and Schedule D (Form 1040) in chapter 16. Did not file 2012 taxes If you receive nondividend distributions required to be reported as capital gains, you must use Form 1040. Did not file 2012 taxes You cannot use Form 1040EZ if you receive any dividend income. Did not file 2012 taxes Form 1099-DIV. Did not file 2012 taxes   If you owned stock on which you received $10 or more in dividends and other distributions, you should receive a Form 1099-DIV. Did not file 2012 taxes Even if you do not receive Form 1099-DIV, you must report all your dividend income. Did not file 2012 taxes   See Form 1099-DIV for more information on how to report dividend income. Did not file 2012 taxes Form 1040A or 1040. Did not file 2012 taxes    You must complete Schedule B (Form 1040A or 1040), Part II, and attach it to your Form 1040A or 1040, if: Your ordinary dividends (Form 1099-DIV, box 1a) are more than $1,500, or You received, as a nominee, dividends that actually belong to someone else. Did not file 2012 taxes If your ordinary dividends are more than $1,500, you must also complete Schedule B (Form 1040A or 1040), Part III. Did not file 2012 taxes   List on Schedule B (Form 1040A or 1040), Part II, line 5, each payer's name and the ordinary dividends you received. Did not file 2012 taxes If your securities are held by a brokerage firm (in “street name”), list the name of the brokerage firm shown on Form 1099-DIV as the payer. Did not file 2012 taxes If your stock is held by a nominee who is the owner of record, and the nominee credited or paid you dividends on the stock, show the name of the nominee and the dividends you received or for which you were credited. Did not file 2012 taxes   Enter on line 6 the total of the amounts listed on line 5. Did not file 2012 taxes Also enter this total on line 9a of Form 1040A or 1040. Did not file 2012 taxes Qualified dividends. Did not file 2012 taxes   Report qualified dividends (Form 1099-DIV, box 1b) on line 9b of Form 1040 or Form 1040A. Did not file 2012 taxes The amount in box 1b is already included in box 1a. Did not file 2012 taxes Do not add the amount in box 1b to, or substract it from, the amount in box 1a. Did not file 2012 taxes   Do not include any of the following on line 9b. Did not file 2012 taxes Qualified dividends you received as a nominee. Did not file 2012 taxes See Nominees under How to Report Dividend Income in chapter 1 of Publication 550. Did not file 2012 taxes Dividends on stock for which you did not meet the holding period. Did not file 2012 taxes See Holding period , earlier under Qualified Dividends. Did not file 2012 taxes Dividends on any share of stock to the extent you are obligated (whether under a short sale or otherwise) to make related payments for positions in substantially similar or related property. Did not file 2012 taxes Payments in lieu of dividends, but only if you know or have reason to know the payments are not qualified dividends. Did not file 2012 taxes Payments shown in Form 1099-DIV, box 1b, from a foreign corporation to the extent you know or have reason to know the payments are not qualified dividends. Did not file 2012 taxes   If you have qualified dividends, you must figure your tax by completing the Qualified Dividends and Capital Gain Tax Worksheet in the Form 1040 or 1040A instructions or the Schedule D Tax Worksheet in the Schedule D (Form 1040) instructions, whichever applies. Did not file 2012 taxes Enter qualified dividends on line 2 of the worksheet. Did not file 2012 taxes Investment interest deducted. Did not file 2012 taxes   If you claim a deduction for investment interest, you may have to reduce the amount of your qualified dividends that are eligible for the 0%, 15%, or 20% tax rate. Did not file 2012 taxes Reduce it by the qualified dividends you choose to include in investment income when figuring the limit on your investment interest deduction. Did not file 2012 taxes This is done on the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet. Did not file 2012 taxes For more information about the limit on investment interest, see Investment expenses in chapter 23. Did not file 2012 taxes Expenses related to dividend income. Did not file 2012 taxes   You may be able to deduct expenses related to dividend income if you itemize your deductions on Schedule A (Form 1040). Did not file 2012 taxes See chapter 28 for general information about deducting expenses of producing income. Did not file 2012 taxes More information. Did not file 2012 taxes    For more information about how to report dividend income, see chapter 1 of Publication 550 or the instructions for the form you must file. Did not file 2012 taxes Prev  Up  Next   Home   More Online Publications
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Did not file 2012 taxes 6. Did not file 2012 taxes   How To Get Tax Help Table of Contents Low Income Taxpayer Clinics (LITCs). Did not file 2012 taxes Whether it's help with a tax issue, preparing your tax return or a need for a free publication or form, get the help you need the way you want it: online, use a smart phone, call or walk in to an IRS office or volunteer site near you. Did not file 2012 taxes Free help with your tax return. Did not file 2012 taxes   You can get free help preparing your return nationwide from IRS-certified volunteers. Did not file 2012 taxes The Volunteer Income Tax Assistance (VITA) program helps low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers. Did not file 2012 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Did not file 2012 taxes Most VITA and TCE sites offer free electronic filing and all volunteers will let you know about credits and deductions you may be entitled to claim. Did not file 2012 taxes In addition, some VITA and TCE sites provide taxpayers the opportunity to prepare their own return with help from an IRS-certified volunteer. Did not file 2012 taxes To find the nearest VITA or TCE site, you can use the VITA Locator Tool on IRS. Did not file 2012 taxes gov, download the IRS2Go app, or call 1-800-906-9887. Did not file 2012 taxes   As part of the TCE program, AARP offers the Tax-Aide counseling program. Did not file 2012 taxes To find the nearest AARP Tax-Aide site, visit AARP's website at www. Did not file 2012 taxes aarp. Did not file 2012 taxes org/money/taxaide or call 1-888-227-7669. Did not file 2012 taxes For more information on these programs, go to IRS. Did not file 2012 taxes gov and enter “VITA” in the search box. Did not file 2012 taxes Internet. Did not file 2012 taxes    IRS. Did not file 2012 taxes gov and IRS2Go are ready when you are —24 hours a day, 7 days a week. Did not file 2012 taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Did not file 2012 taxes Use it to check your refund status, order transcripts of your tax returns or tax account, watch the IRS YouTube channel, get IRS news as soon as it's released to the public, subscribe to filing season updates or daily tax tips, and follow the IRS Twitter news feed, @IRSnews, to get the latest federal tax news, including information about tax law changes and important IRS programs. Did not file 2012 taxes Check the status of your 2013 refund with the Where's My Refund? application on IRS. Did not file 2012 taxes gov or download the IRS2Go app and select the Refund Status option. Did not file 2012 taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Did not file 2012 taxes Using these applications, you can start checking on the status of your return within 24 hours after we receive your e-filed return or 4 weeks after you mail a paper return. Did not file 2012 taxes You will also be given a personalized refund date as soon as the IRS processes your tax return and approves your refund. Did not file 2012 taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Did not file 2012 taxes Use the Interactive Tax Assistant (ITA) to research your tax questions. Did not file 2012 taxes No need to wait on the phone or stand in line. Did not file 2012 taxes The ITA is available 24 hours a day, 7 days a week, and provides you with a variety of tax information related to general filing topics, deductions, credits, and income. Did not file 2012 taxes When you reach the response screen, you can print the entire interview and the final response for your records. Did not file 2012 taxes New subject areas are added on a regular basis. Did not file 2012 taxes  Answers not provided through ITA may be found in Tax Trails, one of the Tax Topics on IRS. Did not file 2012 taxes gov which contain general individual and business tax information or by searching the IRS Tax Map, which includes an international subject index. Did not file 2012 taxes You can use the IRS Tax Map, to search publications and instructions by topic or keyword. Did not file 2012 taxes The IRS Tax Map integrates forms and publications into one research tool and provides single-point access to tax law information by subject. Did not file 2012 taxes When the user searches the IRS Tax Map, they will be provided with links to related content in existing IRS publications, forms and instructions, questions and answers, and Tax Topics. Did not file 2012 taxes Coming this filing season, you can immediately view and print for free all 5 types of individual federal tax transcripts (tax returns, tax account, record of account, wage and income statement, and certification of non-filing) using Get Transcript. Did not file 2012 taxes You can also ask the IRS to mail a return or an account transcript to you. Did not file 2012 taxes Only the mail option is available by choosing the Tax Records option on the IRS2Go app by selecting Mail Transcript on IRS. Did not file 2012 taxes gov or by calling 1-800-908-9946. Did not file 2012 taxes Tax return and tax account transcripts are generally available for the current year and the past three years. Did not file 2012 taxes Determine if you are eligible for the EITC and estimate the amount of the credit with the Earned Income Tax Credit (EITC) Assistant. Did not file 2012 taxes Visit Understanding Your IRS Notice or Letter to get answers to questions about a notice or letter you received from the IRS. Did not file 2012 taxes If you received the First Time Homebuyer Credit, you can use the First Time Homebuyer Credit Account Look-up tool for information on your repayments and account balance. Did not file 2012 taxes Check the status of your amended return using Where's My Amended Return? Go to IRS. Did not file 2012 taxes gov and enter Where's My Amended Return? in the search box. Did not file 2012 taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Did not file 2012 taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Did not file 2012 taxes Make a payment using one of several safe and convenient electronic payment options available on IRS. Did not file 2012 taxes gov. Did not file 2012 taxes Select the Payment tab on the front page of IRS. Did not file 2012 taxes gov for more information. Did not file 2012 taxes Determine if you are eligible and apply for an online payment agreement, if you owe more tax than you can pay today. Did not file 2012 taxes Figure your income tax withholding with the IRS Withholding Calculator on IRS. Did not file 2012 taxes gov. Did not file 2012 taxes Use it if you've had too much or too little withheld, your personal situation has changed, you're starting a new job or you just want to see if you're having the right amount withheld. Did not file 2012 taxes Determine if you might be subject to the Alternative Minimum Tax by using the Alternative Minimum Tax Assistant on IRS. Did not file 2012 taxes gov. Did not file 2012 taxes Request an Electronic Filing PIN by going to IRS. Did not file 2012 taxes gov and entering Electronic Filing PIN in the search box. Did not file 2012 taxes Download forms, instructions and publications, including accessible versions for people with disabilities. Did not file 2012 taxes Locate the nearest Taxpayer Assistance Center (TAC) using the Office Locator tool on IRS. Did not file 2012 taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices. Did not file 2012 taxes An employee can answer questions about your tax account or help you set up a payment plan. Did not file 2012 taxes Before you visit, check the Office Locator on IRS. Did not file 2012 taxes gov, or Local Offices under Contact Us on IRS2Go to confirm the address, phone number, days and hours of operation, and the services provided. Did not file 2012 taxes If you have a special need, such as a disability, you can request an appointment. Did not file 2012 taxes Call the local number listed in the Office Locator, or look in the phone book under United States Government, Internal Revenue Service. Did not file 2012 taxes Apply for an Employer Identification Number (EIN). Did not file 2012 taxes Go to IRS. Did not file 2012 taxes gov and enter Apply for an EIN in the search box. Did not file 2012 taxes Read the Internal Revenue Code, regulations, or other official guidance. Did not file 2012 taxes Read Internal Revenue Bulletins. Did not file 2012 taxes Sign up to receive local and national tax news and more by email. Did not file 2012 taxes Just click on “subscriptions” above the search box on IRS. Did not file 2012 taxes gov and choose from a variety of options. Did not file 2012 taxes    Phone. Did not file 2012 taxes You can call the IRS, or you can carry it in your pocket with the IRS2Go app on your smart phone or tablet. Did not file 2012 taxes Download the free IRS2Go app from the iTunes app store or from Google Play. Did not file 2012 taxes Call to locate the nearest volunteer help site, 1-800-906-9887 or you can use the VITA Locator Tool on IRS. Did not file 2012 taxes gov, or download the IRS2Go app. Did not file 2012 taxes Low-to-moderate income, elderly, people with disabilities, and limited English proficient taxpayers can get free help with their tax return from the nationwide Volunteer Income Tax Assistance (VITA) program. Did not file 2012 taxes The Tax Counseling for the Elderly (TCE) program helps taxpayers age 60 and older with their tax returns. Did not file 2012 taxes Most VITA and TCE sites offer free electronic filing. Did not file 2012 taxes Some VITA and TCE sites provide IRS-certified volunteers who can help prepare your tax return. Did not file 2012 taxes Through the TCE program, AARP offers the Tax-Aide counseling program; call 1-888-227-7669 to find the nearest Tax-Aide location. Did not file 2012 taxes Call the automated Where's My Refund? information hotline to check the status of your 2013 refund 24 hours a day, 7 days a week at 1-800-829-1954. Did not file 2012 taxes If you e-file, you can start checking on the status of your return within 24 hours after the IRS receives your tax return or 4 weeks after you've mailed a paper return. Did not file 2012 taxes The IRS issues more than 9 out of 10 refunds in less than 21 days. Did not file 2012 taxes Where's My Refund? will give you a personalized refund date as soon as the IRS processes your tax return and approves your refund. Did not file 2012 taxes Before you call this automated hotline, have your 2013 tax return handy so you can enter your social security number, your filing status, and the exact whole dollar amount of your refund. Did not file 2012 taxes The IRS updates Where's My Refund? every 24 hours, usually overnight, so you only need to check once a day. Did not file 2012 taxes Note, the above information is for our automated hotline. Did not file 2012 taxes Our live phone and walk-in assistors can research the status of your refund only if it's been 21 days or more since you filed electronically or more than 6 weeks since you mailed your paper return. Did not file 2012 taxes Call the Amended Return Hotline, 1-866-464-2050, to check the status of your amended return. Did not file 2012 taxes You can generally expect your amended return to be processed up to 12 weeks from the date we receive it. Did not file 2012 taxes It can take up to 3 weeks from the date you mailed it to show up in our system. Did not file 2012 taxes Call 1-800-TAX-FORM (1-800-829-3676) to order current-year forms, instructions, publications, and prior-year forms and instructions (limited to 5 years). Did not file 2012 taxes You should receive your order within 10 business days. Did not file 2012 taxes Call TeleTax, 1-800-829-4477, to listen to pre-recorded messages covering general and business tax information. Did not file 2012 taxes If, between January and April 15, you still have questions about the Form 1040, 1040A, or 1040EZ (like filing requirements, dependents, credits, Schedule D, pensions and IRAs or self-employment taxes), call 1-800-829-1040. Did not file 2012 taxes Call using TTY/TDD equipment, 1-800-829-4059 to ask tax questions or order forms and publications. Did not file 2012 taxes The TTY/TDD telephone number is for people who are deaf, hard of hearing, or have a speech disability. Did not file 2012 taxes These individuals can also contact the IRS through relay services such as the Federal Relay Service. Did not file 2012 taxes    Walk-in. Did not file 2012 taxes You can find a selection of forms, publications and services — in-person. Did not file 2012 taxes Products. Did not file 2012 taxes You can walk in to some post offices, libraries, and IRS offices to pick up certain forms, instructions, and publications. Did not file 2012 taxes Some IRS offices, libraries, and city and county government offices have a collection of products available to photocopy from reproducible proofs. Did not file 2012 taxes Services. Did not file 2012 taxes You can walk in to your local TAC for face-to-face tax help. Did not file 2012 taxes An employee can answer questions about your tax account or help you set up a payment plan. Did not file 2012 taxes Before visiting, use the Office Locator tool on IRS. Did not file 2012 taxes gov, or choose the Contact Us option on the IRS2Go app and search Local Offices for days and hours of operation, and services provided. Did not file 2012 taxes    Mail. Did not file 2012 taxes You can send your order for forms, instructions, and publications to the address below. Did not file 2012 taxes You should receive a response within 10 business days after your request is received. Did not file 2012 taxes Internal Revenue Service 1201 N. Did not file 2012 taxes Mitsubishi Motorway Bloomington, IL 61705-6613    The Taxpayer Advocate Service Is Here to Help You. Did not file 2012 taxes The Taxpayer Advocate Service (TAS) is your voice at the IRS. Did not file 2012 taxes Our job is to ensure that every taxpayer is treated fairly and that you know and understand your rights. Did not file 2012 taxes   What can TAS do for you? We can offer you free help with IRS problems that you can't resolve on your own. Did not file 2012 taxes We know this process can be confusing, but the worst thing you can do is nothing at all! TAS can help if you can't resolve your tax problem and: Your problem is causing financial difficulties for you, your family, or your business. Did not file 2012 taxes You face (or your business is facing) an immediate threat of adverse action. Did not file 2012 taxes You've tried repeatedly to contact the IRS but no one has responded, or the IRS hasn't responded by the date promised. Did not file 2012 taxes   If you qualify for our help, you'll be assigned to one advocate who'll be with you at every turn and will do everything possible to resolve your problem. Did not file 2012 taxes Here's why we can help: TAS is an independent organization within the IRS. Did not file 2012 taxes Our advocates know how to work with the IRS. Did not file 2012 taxes Our services are free and tailored to meet your needs. Did not file 2012 taxes We have offices in every state, the District of Columbia, and Puerto Rico. Did not file 2012 taxes   How can you reach us? If you think TAS can help you, call your local advocate, whose number is in your local directory and at Taxpayer Advocate, or call us toll-free at 1-877-777-4778. Did not file 2012 taxes   How else does TAS help taxpayers?  TAS also works to resolve large-scale, systemic problems that affect many taxpayers. Did not file 2012 taxes If you know of one of these broad issues, please report it to us through our Systemic Advocacy Management System. Did not file 2012 taxes Low Income Taxpayer Clinics (LITCs). Did not file 2012 taxes   Low Income Taxpayer Clinics (LITCs) serve individuals whose income is below a certain level and need to resolve tax problems such as audits, appeals and tax collection disputes. Did not file 2012 taxes Some clinics can provide information about taxpayer rights and responsibilities in different languages for individuals who speak English as a second language. Did not file 2012 taxes Visit Taxpayer Advocate or see IRS Publication 4134, Low Income Taxpayer Clinic List. Did not file 2012 taxes Prev  Up  Next   Home   More Online Publications