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Easy 1040

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Easy 1040

Easy 1040 33. Easy 1040   Credit for the Elderly or the Disabled Table of Contents Introduction Useful Items - You may want to see: Are You Eligible for the Credit?Qualified Individual Income Limits How to Claim the CreditCredit Figured for You Credit Figured by You Introduction If you qualify, you may be able to reduce the tax you owe by taking the credit for the elderly or the disabled which is figured on Schedule R (Form 1040A or 1040). Easy 1040 This chapter explains the following. Easy 1040 Who qualifies for the credit for the elderly or the disabled. Easy 1040 How to claim the credit. Easy 1040 You may be able to take the credit for the elderly or the disabled if: You are age 65 or older at the end of 2013, or You retired on permanent and total disability and have taxable disability income. Easy 1040 Useful Items - You may want to see: Publication 524 Credit for the Elderly or the Disabled 554 Tax Guide for Seniors Form (and Instruction) Schedule R (Form 1040A or 1040) Credit for the Elderly or the Disabled Are You Eligible for the Credit? You can take the credit for the elderly or the disabled if you meet both of the following requirements. Easy 1040 You are a qualified individual. Easy 1040 Your income is not more than certain limits. Easy 1040 You can use Figure 33-A and Table 33-1 as guides to see if you are eligible for the credit. Easy 1040 Use Figure 33-A first to see if you are a qualified individual. Easy 1040 If you are, go to Table 33-1 to make sure your income is not too high to take the credit. Easy 1040 You can take the credit only if you file Form 1040 or Form 1040A. Easy 1040 You cannot take the credit if you file Form 1040EZ. Easy 1040 Qualified Individual You are a qualified individual for this credit if you are a U. Easy 1040 S. Easy 1040 citizen or resident alien, and either of the following applies. Easy 1040 You were age 65 or older at the end of 2013. Easy 1040 You were under age 65 at the end of 2013 and all three of the following statements are true. Easy 1040 You retired on permanent and total disability (explained later). Easy 1040 You received taxable disability income for 2013. Easy 1040 On January 1, 2013, you had not reached mandatory retirement age (defined later under Disability income ). Easy 1040 Age 65. Easy 1040   You are considered to be age 65 on the day before your 65th birthday. Easy 1040 Therefore, if you were born on January 1, 1949, you are considered to be age 65 at the end of 2013. Easy 1040 U. Easy 1040 S. Easy 1040 Citizen or Resident Alien You must be a U. Easy 1040 S. Easy 1040 citizen or resident alien (or be treated as a resident alien) to take the credit. Easy 1040 Generally, you cannot take the credit if you were a nonresident alien at any time during the tax year. Easy 1040 Exceptions. Easy 1040   You may be able to take the credit if you are a nonresident alien who is married to a U. Easy 1040 S. Easy 1040 citizen or resident alien at the end of the tax year and you and your spouse choose to treat you as a U. Easy 1040 S. Easy 1040 resident alien. Easy 1040 If you make that choice, both you and your spouse are taxed on your worldwide incomes. Easy 1040 If you were a nonresident alien at the beginning of the year and a resident alien at the end of the year, and you were married to a U. Easy 1040 S. Easy 1040 citizen or resident alien at the end of the year, you may be able to choose to be treated as a U. Easy 1040 S. Easy 1040 resident alien for the entire year. Easy 1040 In that case, you may be allowed to take the credit. Easy 1040 For information on these choices, see chapter 1 of Publication 519, U. Easy 1040 S. Easy 1040 Tax Guide for Aliens. Easy 1040 Married Persons Generally, if you are married at the end of the tax year, you and your spouse must file a joint return to take the credit. Easy 1040 However, if you and your spouse did not live in the same household at any time during the tax year, you can file either a joint return or separate returns and still take the credit. Easy 1040 Head of household. Easy 1040   You can file as head of household and qualify to take the credit, even if your spouse lived with you during the first 6 months of the year, if you meet certain tests. Easy 1040 See Head of Household in chapter 2 for the tests you must meet. Easy 1040 Under Age 65 If you are under age 65 at the end of 2013, you can qualify for the credit only if you are retired on permanent and total disability (discussed next) and have taxable disability income (discussed later under Disability income ). Easy 1040 You are retired on permanent and total disability if: You were permanently and totally disabled when you retired, and You retired on disability before the close of the tax year. Easy 1040 Even if you do not retire formally, you may be considered retired on disability when you have stopped working because of your disability. Easy 1040 If you retired on disability before 1977, and were not permanently and totally disabled at the time, you can qualify for the credit if you were permanently and totally disabled on January 1, 1976, or January 1, 1977. Easy 1040 Permanent and total disability. Easy 1040    You are permanently and totally disabled if you cannot engage in any substantial gainful activity because of your physical or mental condition. Easy 1040 A qualified physician must certify that the condition has lasted or can be expected to last continuously for 12 months or more, or that the condition can be expected to result in death. Easy 1040 See Physician's statement , later. Easy 1040 Substantial gainful activity. Easy 1040   Substantial gainful activity is the performance of significant duties over a reasonable period of time while working for pay or profit, or in work generally done for pay or profit. Easy 1040 Full-time work (or part-time work done at your employer's convenience) in a competitive work situation for at least the minimum wage conclusively shows that you are able to engage in substantial gainful activity. Easy 1040   Substantial gainful activity is not work you do to take care of yourself or your home. Easy 1040 It is not unpaid work on hobbies, institutional therapy or training, school attendance, clubs, social programs, and similar activities. Easy 1040 However, doing this kind of work may show that you are able to engage in substantial gainful activity. Easy 1040    The fact that you have not worked for some time is not, of itself, conclusive evidence that you cannot engage in substantial gainful activity. Easy 1040 Sheltered employment. Easy 1040   Certain work offered at qualified locations to physically or mentally impaired persons is considered sheltered employment. Easy 1040 These qualified locations are in sheltered workshops, hospitals, and similar institutions, homebound programs, and Department of Veterans Affairs (VA) sponsored homes. Easy 1040   Compared to commercial employment, pay is lower for sheltered employment. Easy 1040 Therefore, one usually does not look for sheltered employment if he or she can get other employment. Easy 1040 The fact that one has accepted sheltered employment is not proof of the person's ability to engage in substantial gainful activity. Easy 1040 Physician's statement. Easy 1040   If you are under age 65, you must have your physician complete a statement certifying that you were permanently and totally disabled on the date you retired. Easy 1040 You can use the statement in the Instructions for Schedule R. Easy 1040    Figure 33-A. Easy 1040 Are You a Qualified Individual? This image is too large to be displayed in the current screen. Easy 1040 Please click the link to view the image. Easy 1040 Figure 33-A Are You a Qualified Individual?   You do not have to file this statement with your Form 1040 or Form 1040A, but you must keep it for your records. Easy 1040 Veterans. Easy 1040   If the Department of Veterans Affairs (VA) certifies that you are permanently and totally disabled, you can substitute VA Form 21-0172, Certification of Permanent and Total Disability, for the physician's statement you are required to keep. Easy 1040 VA Form 21-0172 must be signed by a person authorized by the VA to do so. Easy 1040 You can get this form from your local VA regional office. Easy 1040 Physician's statement obtained in earlier year. Easy 1040   If you got a physician's statement in an earlier year and, due to your continued disabled condition, you were unable to engage in any substantial gainful activity during 2013, you may not need to get another physician's statement for 2013. Easy 1040 For a detailed explanation of the conditions you must meet, see the instructions for Schedule R, Part II. Easy 1040 If you meet the required conditions, check the box on your Schedule R, Part II, line 2. Easy 1040   If you checked box 4, 5, or 6 in Part I of Schedule R, enter in the space above the box on line 2 in Part II the first name(s) of the spouse(s) for whom the box is checked. Easy 1040 Table 33-1. Easy 1040 Income Limits IF your filing status is . Easy 1040 . Easy 1040 . Easy 1040 THEN, even if you qualify (see Figure 33-A ), you CANNOT take the credit if. Easy 1040 . Easy 1040 . Easy 1040   Your adjusted gross income (AGI)* is equal to or more than. Easy 1040 . Easy 1040 . Easy 1040     OR the total of your nontaxable social security and other nontaxable pension(s), annuities, or disability income is equal to or more than. Easy 1040 . Easy 1040 . Easy 1040   single, head of household, or qualifying widow(er) with dependent child   $17,500     $5,000   married filing jointly and only one spouse qualifies in Figure 33-A   $20,000     $5,000   married filing jointly and both spouses qualify in Figure 33-A   $25,000     $7,500   married filing separately and you lived apart from your spouse for all of 2013   $12,500     $3,750   * AGI is the amount on Form 1040A, line 22, or Form 1040, line 38. Easy 1040 Disability income. Easy 1040   If you are under age 65, you must also have taxable disability income to qualify for the credit. Easy 1040 Disability income must meet both of the following requirements. Easy 1040 It must be paid under your employer's accident or health plan or pension plan. Easy 1040 It must be included in your income as wages (or payments instead of wages) for the time you are absent from work because of permanent and total disability. Easy 1040 Payments that are not disability income. Easy 1040   Any payment you receive from a plan that does not provide for disability retirement is not disability income. Easy 1040 Any lump-sum payment for accrued annual leave that you receive when you retire on disability is a salary payment and is not disability income. Easy 1040   For purposes of the credit for the elderly or the disabled, disability income does not include amounts you receive after you reach mandatory retirement age. Easy 1040 Mandatory retirement age is the age set by your employer at which you would have had to retire, had you not become disabled. Easy 1040 Income Limits To determine if you can claim the credit, you must consider two income limits. Easy 1040 The first limit is the amount of your adjusted gross income (AGI). Easy 1040 The second limit is the amount of nontaxable social security and other nontaxable pensions, annuities, or disability income you received. Easy 1040 The limits are shown in Table 33-1. Easy 1040 If your AGI and nontaxable pensions, annuities, or disability income are less than the income limits, you may be able to claim the credit. Easy 1040 See How to Claim the Credit , later. Easy 1040 If either your AGI or your nontaxable pensions, annuities, or disability income are equal to or more than the income limits, you cannot take the credit. Easy 1040 How to Claim the Credit You can figure the credit yourself or the Internal Revenue Service will figure it for you. Easy 1040 Credit Figured for You If you choose to have the IRS figure the credit for you, read the following discussion for the form you will file (Form 1040 or 1040A). Easy 1040 If you want the IRS to figure your tax, see chapter 30. Easy 1040 Form 1040. Easy 1040   If you want the IRS to figure your credit, see Form 1040 Line Entries under Tax Figured by IRS in chapter 30. Easy 1040 Form 1040A. Easy 1040   If you want the IRS to figure your credit, see Form 1040A Line Entries under Tax Figured by IRS in chapter 30. Easy 1040 Credit Figured by You If you choose to figure the credit yourself, fill out the front of Schedule R. Easy 1040 Next, fill out Schedule R, Part III. Easy 1040 If you file Form 1040A, enter the amount from Schedule R, line 22, on Form 1040A, line 30. Easy 1040 If you file Form 1040, include the amount from Schedule R, line 22, on line 53; check box c, and enter “Sch R” on the line next to that box. Easy 1040 For a step-by-step discussion about filling out Part III of Schedule R, see Figuring the Credit Yourself in Publication 524. Easy 1040 Limit on credit. Easy 1040   The amount of the credit you can claim is generally limited to the amount of your tax. Easy 1040 Use the Credit Limit Worksheet in the Instructions for Schedule R to determine if your credit is limited. Easy 1040 Prev  Up  Next   Home   More Online Publications
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Know Your Rights

The Federal Deposit Insurance Corporation and other federal regulators require banks, insurance companies, brokerage firms and certain businesses who share financial information to tell you their privacy policies. They must give you this information when you open an account, and at least once every year after. They must include:

  • the kinds of information being collected;
  • how the confidentiality and security of this information will be protected; and
  • what types of businesses may be provided this information.

If a business is going to share the information with anyone outside its corporate family, it must also give you the chance to "opt-out" or say no to information sharing. Even if you don't opt out, your actual account numbers may not be shared with third parties for marketing purposes.

You cannot prevent certain types of information from being shared, including information needed to conduct normal business or protect against fraud, or information that is already publicly available. Also, a bank can share your information with a partner company to market products.

Your credit information has additional privacy protections under the Fair Credit Reporting Act. Only people with a legitimate business need can get a copy of your report. An employer can only get your report with your written consent. For more information on your rights under this federal law and to find out how you can get a copy of your credit report, visit the Credit Bureaus and Credit Scores section.

If Your Wallet is Lost or Stolen

Your wallet contains some of your most important personal items, from hard-earned money to credit cards and driver’s license. For an identity thief, your wallet offers a treasure trove of personal information. If your wallet is lost or stolen:

  • File a report with the police immediately.
  • Cancel your credit and debit cards and request new cards and account numbers.
  • Report the missing cards to the major credit reporting agencies.
  • Report your missing license to the department of motor vehicles.

Check with the Federal Trade Commission for more information on protecting your privacy

The Easy 1040

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