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Filing 2012 Taxes

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Filing 2012 Taxes

Filing 2012 taxes Index A Abusive tax shelters (see Tax shelters) Accounting fees, Attorney or accounting fees. Filing 2012 taxes Accrual method, Accrual method taxpayers. Filing 2012 taxes , Accrual method. Filing 2012 taxes , Holders must use accrual method. Filing 2012 taxes , When To Deduct Investment Interest Accuracy-related penalty, Accuracy-related penalty. Filing 2012 taxes Acquisition discount, Government obligations. Filing 2012 taxes , Acquisition discount on short-term obligations. Filing 2012 taxes Adjusted basis, Basis adjustment. Filing 2012 taxes , Fair market value equal to or more than donor's adjusted basis. Filing 2012 taxes , Adjusted Basis, Short sales. Filing 2012 taxes Alaska Permanent Fund dividends, Alaska Permanent Fund dividends. Filing 2012 taxes , Child's Alaska Permanent Fund dividends. Filing 2012 taxes Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988. Filing 2012 taxes Annuities Borrowing on, Borrowing on insurance. Filing 2012 taxes Interest on, Interest on annuity contract. Filing 2012 taxes Life insurance proceeds used to buy, Annuity. Filing 2012 taxes Sale of, Sale of Annuity Single-premium, Single-premium life insurance, endowment, and annuity contracts. Filing 2012 taxes Trade for, Trade of investment property for an annuity. Filing 2012 taxes , Insurance Policies and Annuities Applicable federal rate, Applicable federal rate. Filing 2012 taxes Appreciated financial positions, Constructive Sales of Appreciated Financial Positions Arbitrage bonds, Arbitrage bonds. Filing 2012 taxes Assistance (see Tax help) At-risk rules, At-risk rules. Filing 2012 taxes , At-risk rules. Filing 2012 taxes Attorneys' fees, Attorney or accounting fees. Filing 2012 taxes Automatic investment service, Automatic investment service and dividend reinvestment plans. Filing 2012 taxes , Automatic investment service. Filing 2012 taxes , Automatic investment service. Filing 2012 taxes Average basis, Average Basis Double-category method, Transition rule from double-category method. Filing 2012 taxes Illustrated, Average basis method illustrated. Filing 2012 taxes B Backup withholding, Backup withholding. Filing 2012 taxes Bad debts, Nonbusiness bad debt. Filing 2012 taxes , Nonbusiness Bad Debts Bankrupt financial institutions Deposit in, Deposit in Insolvent or Bankrupt Financial Institution Bargain purchases, Bargain purchases. Filing 2012 taxes Basis, Basis of Investment Property, U. Filing 2012 taxes S. Filing 2012 taxes Treasury Notes or Bonds Adjusted, Basis adjustment. Filing 2012 taxes , Fair market value equal to or more than donor's adjusted basis. Filing 2012 taxes , Adjusted Basis, Short sales. Filing 2012 taxes 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. Filing 2012 taxes Other than cost, Basis Other Than Cost REITs, Shares in a mutual fund or REIT. Filing 2012 taxes REMIC, residual interest, Basis in the residual interest. Filing 2012 taxes Replacement stock, Basis of replacement stock. Filing 2012 taxes Shares acquired by reinvestment, Reinvestment right. Filing 2012 taxes Stocks and bonds, Basis adjustment. Filing 2012 taxes , Basis. Filing 2012 taxes , Basis. Filing 2012 taxes , Stocks and Bonds Bearer obligations, Bearer CDs. Filing 2012 taxes , Bearer Obligations Below-market loans, Below-Market Loans Bonds Accrued interest on, Accrued interest on bonds. Filing 2012 taxes Amortization of premium, Bond Premium Amortization Arbitrage, Arbitrage bonds. Filing 2012 taxes Basis, Basis. Filing 2012 taxes , Stocks and Bonds Capital asset, Stocks, stock rights, and bonds. Filing 2012 taxes Convertible, Convertible stocks and bonds. Filing 2012 taxes Coupon, Coupon bonds. Filing 2012 taxes Enterprise zone facility, Enterprise zone facility bonds. Filing 2012 taxes Federally guaranteed, Federally guaranteed bonds. Filing 2012 taxes Identification, Identifying stock or bonds sold. Filing 2012 taxes Market discount, Market discount. Filing 2012 taxes , Limit on interest deduction for market discount bonds. Filing 2012 taxes , Market discount on bonds. Filing 2012 taxes , Market discount bonds. Filing 2012 taxes , Market discount bonds. Filing 2012 taxes New York Liberty bonds, New York Liberty bonds. Filing 2012 taxes Par value, Bonds purchased at par value. Filing 2012 taxes Premiums on, Bond premium. Filing 2012 taxes , Premiums on bonds. Filing 2012 taxes Private activity, Private activity bonds. Filing 2012 taxes Redemption or retirement of, Redemption or retirement of bonds. Filing 2012 taxes Sold between interest dates, Bonds Sold Between Interest Dates State and local government, Tax-exempt state and local government bonds. Filing 2012 taxes Stripped, Stripped bonds or coupons. Filing 2012 taxes , Stripped Bonds and Coupons, Stripped tax-exempt obligation. Filing 2012 taxes Tax credit bonds, Tax credit bonds. Filing 2012 taxes Tax-exempt, Tax-exempt state and local government bonds. Filing 2012 taxes Traded flat, Bonds traded flat. Filing 2012 taxes U. Filing 2012 taxes S. Filing 2012 taxes savings (see U. Filing 2012 taxes S. Filing 2012 taxes savings bonds) U. Filing 2012 taxes S. Filing 2012 taxes Treasury (see U. Filing 2012 taxes S. Filing 2012 taxes Treasury bills, notes, and bonds) Brokerage fees, Fees to buy or sell. Filing 2012 taxes , Sale expenses. Filing 2012 taxes C Calls and puts, Puts and Calls Table 4-3, Table 4-3. Filing 2012 taxes Puts and Calls Capital assets, Capital Assets and Noncapital Assets Capital gain distributions, Capital Gain Distributions, Basis adjustment. Filing 2012 taxes , Capital gain distributions. Filing 2012 taxes , Child's capital gain distributions. Filing 2012 taxes , Capital gain distributions received. Filing 2012 taxes Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends. Filing 2012 taxes 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. Filing 2012 taxes Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. Filing 2012 taxes 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). Filing 2012 taxes Losses, limit on, Limit on deduction. Filing 2012 taxes Passive activities, Passive activity gains and losses. Filing 2012 taxes Qualified covered call options, Capital loss on qualified covered call options. Filing 2012 taxes Qualified small business stock, Gains on Qualified Small Business Stock Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain. Filing 2012 taxes 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. Filing 2012 taxes Tax rates, Capital Gain Tax Rates, Table 4-4. Filing 2012 taxes What Is Your Maximum Capital Gain Rate? Table 4-4, Table 4-4. Filing 2012 taxes What Is Your Maximum Capital Gain Rate? Capital loss carryover, Capital loss carryover. Filing 2012 taxes , Capital Losses Worksheet 4-1, Worksheet 4-1. Filing 2012 taxes Capital Loss Carryover Worksheet Cash method, Cash method taxpayers. Filing 2012 taxes , Cash method. Filing 2012 taxes , When To Deduct Investment Interest Reporting options for savings bond interest, Reporting options for cash method taxpayers. Filing 2012 taxes Cash-settled options, Cash-settled options. Filing 2012 taxes Casualty losses, Ordinary loss or casualty loss. Filing 2012 taxes 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. Filing 2012 taxes Capital gain distributions, Child's capital gain distributions. Filing 2012 taxes Custodian account for, Custodian account for your child. Filing 2012 taxes Gifts to, Income from property given to a child. Filing 2012 taxes Investment income of, Tax on unearned income of certain children. Filing 2012 taxes , Investment income of child reported on parent's return. Filing 2012 taxes Qualified dividends, Child's qualified dividends. Filing 2012 taxes Savings account with parent as trustee, Savings account with parent as trustee. Filing 2012 taxes U. Filing 2012 taxes S. Filing 2012 taxes savings bond owner, Child as only owner. Filing 2012 taxes Clerical help, Clerical help and office rent. Filing 2012 taxes Co-owners of U. Filing 2012 taxes S. Filing 2012 taxes savings bonds, Co-owners. Filing 2012 taxes Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs) Collectibles, Collectibles gain or loss. Filing 2012 taxes Commissions, Commissions and load charges. Filing 2012 taxes Commodity futures, Commodity Futures, Commodity futures. Filing 2012 taxes Community property U. Filing 2012 taxes S. Filing 2012 taxes savings bonds, Community property. Filing 2012 taxes Constructive ownership transactions, Constructive ownership of stock. Filing 2012 taxes , Gains From Certain Constructive Ownership Transactions Constructive receipt, Constructive receipt. Filing 2012 taxes Constructive sales, Constructive Sales of Appreciated Financial Positions Contractors, insolvency of, Insolvency of contractor. Filing 2012 taxes Conversion transactions, Conversion Transactions Convertible stocks and bonds, Convertible stocks and bonds. Filing 2012 taxes Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Corporate distributions, Dividends and Other Distributions Capital gain, Capital gain distributions. Filing 2012 taxes , Child's capital gain distributions. Filing 2012 taxes , Capital gain distributions received. Filing 2012 taxes Constructive, Constructive distributions. Filing 2012 taxes Dividends (see Dividends) Fractional shares, Fractional shares. Filing 2012 taxes Liquidating, Liquidating Distributions, Liquidating distributions. Filing 2012 taxes Nondividend, Nondividend Distributions, Nondividend distributions. Filing 2012 taxes Return of capital, Basis adjustment. Filing 2012 taxes Stock rights, Distributions of Stock and Stock Rights Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. Filing 2012 taxes Corporate reorganizations, Corporate reorganizations. Filing 2012 taxes Cost basis, Cost Basis, Cost Basis Coupon bonds, Coupon bonds. Filing 2012 taxes D Day traders, Special Rules for Traders in Securities Dealer equity options, Dealer equity option. Filing 2012 taxes Dealer securities futures contracts, Dealer securities futures contract. Filing 2012 taxes Debt instruments, retirement of, Retirement of debt instrument. Filing 2012 taxes Decedents, Appreciated property you gave the decedent. Filing 2012 taxes , Decedent's capital loss. Filing 2012 taxes U. Filing 2012 taxes S. Filing 2012 taxes savings bond interest, reporting of, Decedents. Filing 2012 taxes 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. Filing 2012 taxes Stripped bonds and coupons, Stripped Bonds and Coupons Discounted debt instruments, Discount on Debt Instruments Discounted tax-exempt obligations, Discounted tax-exempt obligations. Filing 2012 taxes Dividends, Dividends and Other Distributions, Form 1099-DIV. Filing 2012 taxes (see also Form 1099-DIV) Alaska Permanent Fund, Alaska Permanent Fund dividends. Filing 2012 taxes , Child's Alaska Permanent Fund dividends. Filing 2012 taxes Exempt-interest, Exempt-interest dividends. Filing 2012 taxes , Exempt-interest dividends. Filing 2012 taxes , Exempt-interest dividends on mutual fund stock. Filing 2012 taxes Extraordinary, Extraordinary dividends. Filing 2012 taxes Holding period, Holding period. Filing 2012 taxes Insurance policies, Dividends on insurance policies. Filing 2012 taxes Money market funds, Money Market Funds Nominees, Nominees. Filing 2012 taxes , Nominees. Filing 2012 taxes Ordinary, Ordinary Dividends Patronage, Patronage dividends. Filing 2012 taxes Payments in lieu of, Payments in lieu of dividends. Filing 2012 taxes Qualified, Qualified Dividends, Qualified dividends. Filing 2012 taxes , Child's qualified dividends. Filing 2012 taxes Qualified foreign corporation, Qualified foreign corporation. Filing 2012 taxes Received in January, Dividends received in January. Filing 2012 taxes Reinvestment of, Reinvested distributions. Filing 2012 taxes Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans. Filing 2012 taxes , Dividend reinvestment plans. Filing 2012 taxes Reporting requirements, Form 1099-DIV. Filing 2012 taxes , How To Report Dividend Income, Stripped Preferred Stock Restricted stock, Dividends received on restricted stock. Filing 2012 taxes Sale or trade vs. Filing 2012 taxes , Dividend versus sale or trade. Filing 2012 taxes Scrip, Scrip dividends. Filing 2012 taxes Sold stock, Dividends on stock sold. Filing 2012 taxes Stock, Stock dividends. Filing 2012 taxes , Stock dividends. Filing 2012 taxes Underreported, Underreported interest and dividends. Filing 2012 taxes Veterans' insurance, Interest on VA dividends. Filing 2012 taxes , Dividends on veterans' insurance. Filing 2012 taxes 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. Filing 2012 taxes 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. Filing 2012 taxes Empowerment zone, Exclusion of Gain From DC Zone Assets Endowment contracts, Single-premium life insurance, endowment, and annuity contracts. Filing 2012 taxes Enterprise zone facility bonds, Enterprise zone facility bonds. Filing 2012 taxes Equity option, Equity option. Filing 2012 taxes Estate income received by beneficiary, Beneficiary of an estate or trust. Filing 2012 taxes 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. Filing 2012 taxes Expenses of producing income, Expenses of Producing Income F Face-amount certificates, Face-Amount Certificates Fair market value, Fair market value. Filing 2012 taxes , Fair market value less than donor's adjusted basis. Filing 2012 taxes , Fair market value. Filing 2012 taxes Federal guarantee on bonds, Federally guaranteed bonds. Filing 2012 taxes Fees to buy or sell, Fees to buy or sell. Filing 2012 taxes Financial asset securitization investment trusts (FASITs), FASITs First-in first-out (FIFO), First-in first-out (FIFO). Filing 2012 taxes Foreign currency transactions, Foreign currency contract. Filing 2012 taxes Foreign income, Reminders Form 1040, Form 1040. Filing 2012 taxes , Form 1040A or Form 1040. Filing 2012 taxes Form 1040, Schedule B, Schedule B (Form 1040A or 1040). Filing 2012 taxes Form 1040, Schedule D, How to report gain. Filing 2012 taxes Form 1040A, Form 1040A. Filing 2012 taxes Form 1040X, Filing a claim for refund. Filing 2012 taxes Form 1041, Filing requirement. Filing 2012 taxes Form 1065, Filing requirement. Filing 2012 taxes Schedule K-1, Schedule K-1 (Form 1065). Filing 2012 taxes Form 1066, Schedule Q, Schedule Q (Form 1066). Filing 2012 taxes , Investment expenses from pass-through entities. Filing 2012 taxes Form 1096, File Form 1099-INT with the IRS. Filing 2012 taxes , File Form 1099-DIV with the IRS. Filing 2012 taxes , File Form 1099-B or Form 1099-S with the IRS. Filing 2012 taxes Form 1099-B, Form 1099-B. Filing 2012 taxes , Form 1099-B transactions. Filing 2012 taxes , File Form 1099-B or Form 1099-S with the IRS. Filing 2012 taxes Form 1099-CAP, Form 1099-CAP transactions. Filing 2012 taxes Form 1099-DIV, General Information, Form 1099-DIV. Filing 2012 taxes , Form 1099-DIV. Filing 2012 taxes , File Form 1099-DIV with the IRS. Filing 2012 taxes Form 1099-INT, General Information, Form 1099-INT. Filing 2012 taxes , Form 1099-INT for U. Filing 2012 taxes S. Filing 2012 taxes savings bond interest. Filing 2012 taxes , Form 1099-INT. Filing 2012 taxes , File Form 1099-INT with the IRS. Filing 2012 taxes , Forms 1099-INT and 1099-OID. Filing 2012 taxes , Forms 1099-INT and 1099-OID. Filing 2012 taxes Form 1099-MISC, Form 1099-MISC. Filing 2012 taxes , Reporting Substitute Payments Form 1099-OID, Form 1099-OID. Filing 2012 taxes , Form 1099-OID, Form 1099-OID. Filing 2012 taxes , Forms 1099-INT and 1099-OID. Filing 2012 taxes , Forms 1099-INT and 1099-OID. Filing 2012 taxes Form 1099-S, Form 1099-S transactions. Filing 2012 taxes , File Form 1099-B or Form 1099-S with the IRS. Filing 2012 taxes Form 1120, Filing requirement. Filing 2012 taxes Form 2439, Undistributed capital gains of mutual funds and REITs. Filing 2012 taxes Form 3115, Change from method 2. Filing 2012 taxes , Choosing To Amortize, How To Make the Mark-to-Market Election Form 4684, Ordinary loss or casualty loss. Filing 2012 taxes Form 4797, How to report. Filing 2012 taxes , Losses on Section 1244 (Small Business) Stock, How to report. Filing 2012 taxes Form 4952, Form 4952 Form 6198, At-risk rules. Filing 2012 taxes Form 6781, Form 6781. Filing 2012 taxes , How to report. Filing 2012 taxes , How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles. Filing 2012 taxes Form 8275, Negligence or disregard of rules or regulations. Filing 2012 taxes Form 8275-R, Negligence or disregard of rules or regulations. Filing 2012 taxes Form 8582, Form 8582. Filing 2012 taxes Form 8615, Tax on unearned income of certain children. Filing 2012 taxes Form 8815, Form 8815. Filing 2012 taxes , Figuring the interest part of the proceeds (Form 8815, line 6). Filing 2012 taxes , Interest excluded under the Education Savings Bond Program. Filing 2012 taxes Form 8824, How to report. Filing 2012 taxes Form 8832, Clubs formed before 1997. Filing 2012 taxes Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations. Filing 2012 taxes Form 8949 Bad debts, How to report bad debts. Filing 2012 taxes Basis adjustment, Basis adjustment. Filing 2012 taxes 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. Filing 2012 taxes 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. Filing 2012 taxes Form 1099-B, Form 1099-B. Filing 2012 taxes , Form 1099-B transactions. Filing 2012 taxes Form 1099-CAP, Form 1099-CAP transactions. Filing 2012 taxes Form 1099-S, Form 1099-S transactions. Filing 2012 taxes Fractional shares, Fractional shares. Filing 2012 taxes Gain, qualified small business stock, How to report gain. Filing 2012 taxes How to fill in, generally, Reporting Capital Gains and Losses Long-term gains and losses, Long-term gains and losses. Filing 2012 taxes Marked-to-market election, Mark-to-market election made. Filing 2012 taxes Market discount bonds, Market discount bonds. Filing 2012 taxes , Market discount bonds. Filing 2012 taxes Musical compositions, Capital asset treatment for self-created musical works. Filing 2012 taxes Nominees, Nominees. Filing 2012 taxes Nonbusiness bad debt, Nonbusiness bad debt. Filing 2012 taxes Nondividend distributions, Nondividend distributions. Filing 2012 taxes Option, How to report. Filing 2012 taxes Property bought at various times, Sale of property bought at various times. Filing 2012 taxes Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities Rollover, qualified small business stock, How to report gain. Filing 2012 taxes Sale expenses, Sale expenses. Filing 2012 taxes Short-term gains and losses, Short-term gains and losses. Filing 2012 taxes Software, Stocks and Bonds Worthless securities, How to report loss. Filing 2012 taxes Form SS-4, Identifying number. Filing 2012 taxes Form W-8BEN, Nonresident aliens. Filing 2012 taxes Form W-9, Certification. Filing 2012 taxes Fractional shares, Fractional shares. Filing 2012 taxes , Automatic investment service. Filing 2012 taxes Free tax services, Free help with your tax return. Filing 2012 taxes Frozen deposits, Interest income on frozen deposits. Filing 2012 taxes , Frozen deposits. Filing 2012 taxes Futures contracts Regulated, Regulated futures contract. Filing 2012 taxes Securities, Securities futures contract. Filing 2012 taxes , Securities futures contract to sell. Filing 2012 taxes , Securities Futures Contracts Futures, commodity, Commodity Futures, Commodity futures. Filing 2012 taxes Wash sales, Options and futures contracts. Filing 2012 taxes 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. Filing 2012 taxes (see also Capital gains and losses) Gifts, What's New, Income from property given to a child. Filing 2012 taxes , Property Received as a Gift, Property received as a gift. Filing 2012 taxes Gifts of shares, Shares received as gift. Filing 2012 taxes Government obligations, Government obligations. Filing 2012 taxes H Hedging transactions, Hedging exception. Filing 2012 taxes , Hedging Transactions, Hedging transaction. Filing 2012 taxes Help (see Tax help) Holding period Investment property, Holding Period Replacement stock, Holding period of replacement stock. Filing 2012 taxes Shares acquired by reinvestment, Reinvested distributions. Filing 2012 taxes Straddles, Holding Period and Loss Treatment Rules I Income from sources outside U. Filing 2012 taxes S. Filing 2012 taxes , Reminders Income tax treaties (Table 1-3), Qualified Dividends Indian tribal government, Indian tribal government. Filing 2012 taxes Individual retirement arrangements (IRAs) Interest income, Individual retirement arrangements (IRAs). Filing 2012 taxes Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments, Stripped inflation-indexed debt instruments. Filing 2012 taxes Inherited property Basis, Property Received as Inheritance Holding period, Inherited property. Filing 2012 taxes Transfer by inheritance, Transfer by inheritance. Filing 2012 taxes Insolvency of contractors, Insolvency of contractor. Filing 2012 taxes Installment sales, Installment sales. Filing 2012 taxes Insurance Borrowing on, Borrowing on insurance. Filing 2012 taxes Dividends, interest on, Interest on insurance dividends. Filing 2012 taxes , Dividends on insurance policies. Filing 2012 taxes Interest option on, Interest option on insurance. Filing 2012 taxes Life insurance companies, demutualization, Demutualization of Life Insurance Companies Life, paid to beneficiary, Insurance Prepaid premiums, Prepaid insurance premiums. Filing 2012 taxes Single-premium life, Single-premium life insurance, endowment, and annuity contracts. Filing 2012 taxes Trades, Insurance Policies and Annuities Veterans' dividends, interest on, Interest on VA dividends. Filing 2012 taxes , Dividends on veterans' insurance. Filing 2012 taxes Interest expenses Allocation of, Allocation of Interest Expense Investment interest, Investment Interest Limit on, Limit on interest deduction for market discount bonds. Filing 2012 taxes , Limit on Deduction When to deduct, When To Deduct Investment Interest Margin accounts, Interest on margin accounts. Filing 2012 taxes Paid in advance, Interest paid in advance. Filing 2012 taxes Straddles, Interest expense and carrying charges on straddles. Filing 2012 taxes Interest income, Interest Income Annuity contracts, Interest on annuity contract. Filing 2012 taxes Bonds traded flat, Bonds traded flat. Filing 2012 taxes Certificates of deposits, Certificates of deposit and other deferred interest accounts. Filing 2012 taxes Condemnation awards, Interest on condemnation award. Filing 2012 taxes Deferred interest accounts, Certificates of deposit and other deferred interest accounts. Filing 2012 taxes Dividends on deposit or share accounts, Dividends that are actually interest. Filing 2012 taxes Frozen deposits, Interest income on frozen deposits. Filing 2012 taxes , Frozen deposits. Filing 2012 taxes Gift for opening account, Gift for opening account. Filing 2012 taxes Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). Filing 2012 taxes Installment sale payments, Installment sale payments. Filing 2012 taxes Insurance dividends, Interest on insurance dividends. Filing 2012 taxes Money market funds, Money market funds. Filing 2012 taxes Nominee distributions, Nominees. Filing 2012 taxes Prepaid insurance premiums, Prepaid insurance premiums. Filing 2012 taxes Reporting, When To Report Interest Income, Penalty on early withdrawal of savings. Filing 2012 taxes Seller-financed mortgage, Form 1040A. Filing 2012 taxes , Interest on seller-financed mortgage. Filing 2012 taxes Tax refunds, Interest on tax refunds. Filing 2012 taxes Tax-exempt, Tax-Exempt Interest, Reporting tax-exempt interest. Filing 2012 taxes Taxable, Taxable Interest — General, Bonds traded flat. Filing 2012 taxes , Taxation of interest. Filing 2012 taxes , Taxable Interest U. Filing 2012 taxes S. Filing 2012 taxes savings bonds, person responsible for tax (Table 1-2), Table 1-2. Filing 2012 taxes Who Pays the Tax on U. Filing 2012 taxes S. Filing 2012 taxes Savings Bond Interest Underreported, Underreported interest and dividends. Filing 2012 taxes Unstated, Unstated interest. Filing 2012 taxes Usurious interest, Usurious interest. Filing 2012 taxes VA insurance dividends, Interest on VA dividends. Filing 2012 taxes Investment clubs, Investment Clubs, Filing requirement. Filing 2012 taxes Investment counsel and advice, Investment counsel and advice. Filing 2012 taxes Investment expenses, Investment Expenses Allocated, Allocated investment expenses. Filing 2012 taxes At-risk rules, At-risk rules. Filing 2012 taxes Deductible, Expenses of Producing Income Interest, Investment interest deducted. Filing 2012 taxes Limits on deductions, Limits on Deductions Nondeductible, Nondeductible Expenses Pass-through entities, Investment expenses from pass-through entities. Filing 2012 taxes Reporting requirements, How To Report Investment Expenses Investment income, Investment Income Children, Tax on unearned income of certain children. Filing 2012 taxes , Investment income of child reported on parent's return. Filing 2012 taxes General Information, General Information Net income, Net Investment Income Records to keep, General Information Reporting of (Table 1-1), Table 1-1. Filing 2012 taxes Where To Report Common Types of Investment Income Investment property, Investment property. Filing 2012 taxes Basis, Basis of Investment Property Definition, Investment property. Filing 2012 taxes Gain or loss treatment, Investment property. Filing 2012 taxes Gift, received as, Property Received as a Gift Holding period, Holding Period Liquidation, received in, Investment property received in liquidation. Filing 2012 taxes 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. Filing 2012 taxes Joint and separate returns, Joint return. Filing 2012 taxes , Joint and separate returns. Filing 2012 taxes 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. Filing 2012 taxes Reporting requirements, How to report. Filing 2012 taxes Liquidating distributions, Liquidating Distributions, Investment property received in liquidation. Filing 2012 taxes Listed options, Listed option. Filing 2012 taxes Load charges, Commissions and load charges. Filing 2012 taxes Loans Below-market, Below-Market Loans, Effective dates. Filing 2012 taxes Gift and demand, Gift and demand loans. Filing 2012 taxes Guarantees, Loan guarantees. Filing 2012 taxes Term, Term loans. Filing 2012 taxes 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. Filing 2012 taxes 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). Filing 2012 taxes Losses on sales or trades, Property received from a related party. Filing 2012 taxes (see also Capital gains and losses) Amount calculation, How To Figure Gain or Loss Carryback election, Loss carryback election. Filing 2012 taxes , Loss carryback election. Filing 2012 taxes Mutual fund or REIT stock held 6 months or less, Loss on mutual fund or REIT stock held 6 months or less. Filing 2012 taxes Passive activities, Passive activity losses. Filing 2012 taxes , Passive activity losses. Filing 2012 taxes , Passive activity losses and credits. Filing 2012 taxes , Losses from passive activities. Filing 2012 taxes 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. Filing 2012 taxes Marked-to-market rules, Marked-to-Market Rules, Mark-to-market election made. Filing 2012 taxes Market discount bonds, Market discount. Filing 2012 taxes , Market Discount Bonds, Partial principal payments. Filing 2012 taxes , Limit on interest deduction for market discount bonds. Filing 2012 taxes , Market discount on bonds. Filing 2012 taxes , Market discount bonds. Filing 2012 taxes , Market discount bonds. Filing 2012 taxes Accrued market discount, Accrued market discount. Filing 2012 taxes Maximum rate of capital gains (Table 4-4), Table 4-4. Filing 2012 taxes What Is Your Maximum Capital Gain Rate? Mechanics' and suppliers' liens, Mechanics' and suppliers' liens. Filing 2012 taxes Meetings, expenses of attending, Stockholders' meetings. Filing 2012 taxes Missing children, photographs of, Reminders Mixed straddles, Mixed straddles. Filing 2012 taxes , Mixed straddles. Filing 2012 taxes Money market funds, Money Market Funds Interest income, Money market funds. Filing 2012 taxes Mortgages Revenue bonds, Mortgage revenue bonds. Filing 2012 taxes Secondary liability on home, Secondary liability on home mortgage. Filing 2012 taxes Seller-financed, Interest on seller-financed mortgage. Filing 2012 taxes Municipal bonds, State or Local Government Obligations, Reporting tax-exempt interest. Filing 2012 taxes , Tax-exempt state and local government bonds. Filing 2012 taxes (see also State or local government obligations) Mutual funds, Capital Gain Distributions, Other income (nonpassive income). Filing 2012 taxes , Choosing to include net capital gain. Filing 2012 taxes , Including mutual fund or REMIC expenses in income. Filing 2012 taxes , Shares in a mutual fund or REIT. Filing 2012 taxes , Special Rules for Mutual Funds, Loss on mutual fund or REIT stock held 6 months or less. Filing 2012 taxes Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs. Filing 2012 taxes publicly offered, Publicly-offered mutual funds. Filing 2012 taxes N Net Investment Income Tax, What's New, Net investment income tax (NIIT). Filing 2012 taxes New York Liberty bonds, New York Liberty bonds. Filing 2012 taxes NIIT, What's New, Net investment income tax (NIIT). Filing 2012 taxes Nominee distributions Dividends, Nominees. Filing 2012 taxes , Nominees. Filing 2012 taxes Interest income, Nominees. Filing 2012 taxes , Nominee distributions. Filing 2012 taxes Original issue discount, Nominee. Filing 2012 taxes Nonbusiness bad debts, Nonbusiness bad debt. Filing 2012 taxes , Nonbusiness Bad Debts Noncapital assets, Capital Assets and Noncapital Assets Nondeductible investment expenses, Nondeductible Expenses Nondividend distributions, Nondividend Distributions Nonequity options, Nonequity option. Filing 2012 taxes Nonqualified preferred stock, Nonqualified preferred stock. Filing 2012 taxes Nonresident aliens Backup withholding, Nonresident aliens. Filing 2012 taxes Nontaxable return of capital, Basis adjustment. Filing 2012 taxes Nontaxable stock rights, Nontaxable stock rights. Filing 2012 taxes Nontaxable trades, Nontaxable Trades, Nontaxable trades. Filing 2012 taxes Notes Individuals, bought at discount, Notes of individuals. Filing 2012 taxes U. Filing 2012 taxes S. Filing 2012 taxes Treasury (see U. Filing 2012 taxes S. Filing 2012 taxes Treasury bills, notes, and bonds) O Office expenses, Clerical help and office rent. Filing 2012 taxes Options, Options Calls and puts, Puts and Calls Cash settlement, Cash-settled options. Filing 2012 taxes , Cash settlement option. Filing 2012 taxes Dealer equity, Dealer equity option. Filing 2012 taxes Deep-in-the-money, Qualified covered call options and optioned stock. Filing 2012 taxes Employee stock, Reminders Equity, Equity option. Filing 2012 taxes Gain or loss, Options, Qualified covered call options and optioned stock. Filing 2012 taxes Holding period, Option exercised. Filing 2012 taxes Listed, Listed option. Filing 2012 taxes Nonequity, Nonequity option. Filing 2012 taxes Qualified covered call, Qualified covered call options and optioned stock. Filing 2012 taxes Reporting requirements, How to report. Filing 2012 taxes Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contract options. Filing 2012 taxes Wash sales, Options and futures contracts. Filing 2012 taxes Ordinary gains and losses, Capital or Ordinary Gain or Loss, Ordinary loss or casualty loss. Filing 2012 taxes Original issue discount (OID), Original issue discount. Filing 2012 taxes , Original Issue Discount (OID), Stripped tax-exempt obligations. Filing 2012 taxes , Original issue discount (OID) on debt instruments. Filing 2012 taxes Adjustment to, Original issue discount (OID) adjustment. Filing 2012 taxes Reporting requirements, Exceptions to reporting OID. Filing 2012 taxes , Form 1099-OID Rules, Applying the OID Rules P Pass-through entities Rollover of gain, Pass-through entity. Filing 2012 taxes Passive activities Gains and losses, Passive activity losses. Filing 2012 taxes , Passive activity losses. Filing 2012 taxes , Passive activity losses and credits. Filing 2012 taxes , Losses from passive activities. Filing 2012 taxes , Passive activity gains and losses. Filing 2012 taxes Patronage dividends, Patronage dividends. Filing 2012 taxes Penalties Accuracy-related, Accuracy-related penalty. Filing 2012 taxes , Accuracy-related penalties. Filing 2012 taxes Backup withholding, Penalties. Filing 2012 taxes Civil fraud, Civil fraud penalty. Filing 2012 taxes Early withdrawal, Interest subject to penalty for early withdrawal. Filing 2012 taxes , Penalty on early withdrawal of savings. Filing 2012 taxes Failure to pay tax, Failure to pay tax. Filing 2012 taxes Failure to supply SSN, Penalty for failure to supply SSN. Filing 2012 taxes Substantial understatement, Substantial understatement of tax. Filing 2012 taxes Valuation misstatement, Substantial valuation misstatement. Filing 2012 taxes Political parties Debts owed by, Debts owed by political parties. Filing 2012 taxes Preferred stock Nonqualified, Nonqualified preferred stock. Filing 2012 taxes Redeemable at a premium, Preferred stock redeemable at a premium. Filing 2012 taxes Stripped, Stripped Preferred Stock Premiums on bonds, Bond premium. Filing 2012 taxes , Premiums on bonds. Filing 2012 taxes Private activity bonds, Private activity bonds. Filing 2012 taxes Public utility stock reinvestment, Public utilities. Filing 2012 taxes Publications (see Tax help) Puts and calls, Puts and Calls Table 4-3, Table 4-3. Filing 2012 taxes Puts and Calls Q Qualified dividends, Qualified dividends. Filing 2012 taxes Qualified small business stock, Qualified small business stock. Filing 2012 taxes , Qualified small business stock. Filing 2012 taxes , 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. Filing 2012 taxes , Shares in a mutual fund or REIT. Filing 2012 taxes , Loss on mutual fund or REIT stock held 6 months or less. Filing 2012 taxes Real estate mortgage investment conduits (REMICs), REMICs, Expenses. Filing 2012 taxes , Including mutual fund or REMIC expenses in income. Filing 2012 taxes Regular interest, Regular Interest Residual interest, Residual Interest, Residual interests in a REMIC. Filing 2012 taxes 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. Filing 2012 taxes Redemption or retirement of bonds, Redemption or retirement of bonds. Filing 2012 taxes Regulated futures contract, Regulated futures contract. Filing 2012 taxes Reinvestment rights, Commissions and load charges. Filing 2012 taxes REITs (see Real estate investment trusts (REITs)) Related party transactions, Unpaid expenses owed to related party. Filing 2012 taxes , Related Party Transactions, Property received from a related party. Filing 2012 taxes Related persons, Related persons. Filing 2012 taxes REMICs (see Real estate mortgage investment conduits (REMICs)) Reorganizations, corporate, Corporate reorganizations. Filing 2012 taxes Reporting requirements Bad debts, How to report bad debts. Filing 2012 taxes Bond premium amortization, How To Report Amortization Capital gains and losses, How To Report Gains and Losses (Form 6781), How to report gain. Filing 2012 taxes , Reporting Capital Gains and Losses Dividend income, How To Report Dividend Income Exempt-interest dividends, Information reporting requirement. Filing 2012 taxes Interest on U. Filing 2012 taxes S. Filing 2012 taxes savings bonds, Reporting options for cash method taxpayers. Filing 2012 taxes , Choice to report interest each year. Filing 2012 taxes Investment expenses, How To Report Investment Expenses Like-kind exchanges, How to report. Filing 2012 taxes Options, How to report. Filing 2012 taxes Original issue discount, Form 1099-OID S corporation income, deductions, and credits, Reporting S corporation income, deductions, and credits. Filing 2012 taxes Section 1256 contracts, How To Report State or local government obligations, Information reporting requirement. Filing 2012 taxes Straddles, Section 1256 contracts and straddles. Filing 2012 taxes Substitute payments, Reporting Substitute Payments Tax-exempt interest income, Reporting tax-exempt interest. Filing 2012 taxes Trades, How To Report Repossession of real property, Real property repossessed. Filing 2012 taxes Restricted property, Restricted property. Filing 2012 taxes Restricted stock, Dividends received on restricted stock. Filing 2012 taxes Retirement of debt instrument, Retirement of debt instrument. Filing 2012 taxes Return of capital (see Nondividend distributions) Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust. Filing 2012 taxes Rollover of gain from sale Securities, Rollover of Gain From Publicly Traded Securities, Rollover of Gain S S corporations, S Corporations, S corporation stock. Filing 2012 taxes Safe deposit box, Safe deposit box rent. Filing 2012 taxes Sales and trades of investment property, Sales and Trades of Investment Property Definition, What Is a Sale or Trade? Savings bonds (see U. Filing 2012 taxes S. Filing 2012 taxes savings bonds) SBIC stock (see Small business investment company stock) Scrip dividends, Scrip dividends. Filing 2012 taxes Section 1202 gain, Section 1202 Exclusion, Gain on qualified small business stock. Filing 2012 taxes Section 1244 stock, Losses on Section 1244 (Small Business) Stock Section 1250 gain, Unrecaptured section 1250 gain. Filing 2012 taxes Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contracts. Filing 2012 taxes , Section 1256 contract options. Filing 2012 taxes , Section 1256 contracts and straddles. Filing 2012 taxes Net gain on, Net section 1256 contracts gain. Filing 2012 taxes Net loss on, Net section 1256 contracts loss. Filing 2012 taxes Reporting requirements, How To Report Securities Holding period, Holding Period Installment sales, Installment sales. Filing 2012 taxes Lost, stolen, etc. Filing 2012 taxes , cost of replacing, Cost of replacing missing securities. Filing 2012 taxes 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. Filing 2012 taxes Securities futures contracts, Dealer securities futures contract. Filing 2012 taxes , Securities futures contract. Filing 2012 taxes , Securities Futures Contracts Self-employment income, Self-Employment Income Self-employment tax, Self-employment tax. Filing 2012 taxes Seller-financed mortgages, Interest on seller-financed mortgage. Filing 2012 taxes Short sales, Short Sales, Extraordinary dividends. Filing 2012 taxes Adjusted basis, Short sales. Filing 2012 taxes Expenses of, Short-sale expenses. Filing 2012 taxes Extraordinary dividends, Extraordinary dividends. Filing 2012 taxes Puts, Put option as short sale. Filing 2012 taxes Small business investment company stock, Short sale. Filing 2012 taxes Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. Filing 2012 taxes Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income. Filing 2012 taxes , Acquisition discount on short-term obligations. Filing 2012 taxes , Short-term government obligations. Filing 2012 taxes Interest deduction, limit on, Limit on interest deduction for short-term obligations. Filing 2012 taxes Sixty/forty (60/40) rule, 60/40 rule. Filing 2012 taxes Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock. Filing 2012 taxes Reporting requirements, How to report. Filing 2012 taxes Small business stock, Qualified small business stock. Filing 2012 taxes , Losses on Section 1244 (Small Business) Stock, Qualified small business stock. Filing 2012 taxes , Gains on Qualified Small Business Stock Social security number (SSN) Custodial accounts, Custodian account for your child. Filing 2012 taxes Joint accounts, SSN for joint account. Filing 2012 taxes Requirement to give, Social security number (SSN). Filing 2012 taxes Specialized small business investment company stock, Specialized small business investment company stock or partnership interest. Filing 2012 taxes , SSBIC stock. Filing 2012 taxes 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. Filing 2012 taxes Registration requirement, Registration requirement. Filing 2012 taxes Tax-exempt interest, Tax-Exempt Interest Taxable interest, Taxable Interest Stock Basis, Basis adjustment. Filing 2012 taxes , Basis adjustment. Filing 2012 taxes , Basis. Filing 2012 taxes , Stocks and Bonds, Basis of replacement stock. Filing 2012 taxes Capital asset, Stocks, stock rights, and bonds. Filing 2012 taxes Constructive ownership, Constructive ownership of stock. Filing 2012 taxes Convertible, Convertible stocks and bonds. Filing 2012 taxes Corporate, Corporate Stocks Dividends (see Dividends) Fractional shares, Fractional shares. Filing 2012 taxes , Automatic investment service. Filing 2012 taxes Identification, Identifying stock or bonds sold. Filing 2012 taxes Installment sales, Installment sales. Filing 2012 taxes Nonqualified preferred stock, Nonqualified preferred stock. Filing 2012 taxes Options for employees, Reminders Public utility, reinvestment, Public utilities. Filing 2012 taxes Redemption of, Redemption of stock. Filing 2012 taxes Replacement stock, Basis of replacement stock. Filing 2012 taxes Restricted stock, Dividends received on restricted stock. Filing 2012 taxes Rights, Distributions of Stock and Stock Rights, Stock rights. Filing 2012 taxes , Nontaxable stock rights. Filing 2012 taxes S corporations, S corporation stock. Filing 2012 taxes Sales to ESOPs or cooperatives, Sales of Stock to ESOPs or Certain Cooperatives Small business, Qualified small business stock. Filing 2012 taxes , Qualified small business stock. Filing 2012 taxes Specialized small business investment company, Specialized small business investment company stock or partnership interest. Filing 2012 taxes Splits, Stock splits. Filing 2012 taxes Straddles (see Straddles) Stripped preferred stock, Stripped Preferred Stock Surrender of, Surrender of stock. Filing 2012 taxes Trades, Stock for stock of the same corporation. Filing 2012 taxes Trust instruments treated as, Certain trust instruments treated as stock. Filing 2012 taxes Straddles, Straddles, Interest expense and carrying charges relating to mixed straddle account positions. Filing 2012 taxes Holding period, Holding Period and Loss Treatment Rules Interest expense and carrying charges, Interest expense and carrying charges on straddles. Filing 2012 taxes Loss deferral rules, Loss Deferral Rules Mixed, Mixed straddles. Filing 2012 taxes , Mixed straddles. Filing 2012 taxes , Mixed Straddle Elections Reporting requirements, Section 1256 contracts and straddles. Filing 2012 taxes Stripped bonds and coupons, Stripped bonds or coupons. Filing 2012 taxes , Stripped Bonds and Coupons, Stripped tax-exempt obligation. Filing 2012 taxes Stripped preferred stock, Stripped Preferred Stock Substitute payments, Reporting Substitute Payments T Tables Capital gains maximum rate (Table 4-4), Table 4-4. Filing 2012 taxes 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. Filing 2012 taxes Where To Report Common Types of Investment Income Puts and calls (Table 4-3), Table 4-3. Filing 2012 taxes Puts and Calls U. Filing 2012 taxes S. Filing 2012 taxes savings bonds, person responsible for tax (Table 1-2), Table 1-2. Filing 2012 taxes Who Pays the Tax on U. Filing 2012 taxes S. Filing 2012 taxes Savings Bond Interest Tax credit bonds, Tax credit bonds. Filing 2012 taxes 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. Filing 2012 taxes 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. Filing 2012 taxes Tax-exempt income Expenses of, Tax-exempt income. Filing 2012 taxes Interest, Tax-Exempt Interest, Reporting tax-exempt interest. Filing 2012 taxes Tax-exempt obligations, Tax-Exempt Interest, Stripped tax-exempt obligations. Filing 2012 taxes , Discounted tax-exempt obligations. Filing 2012 taxes Taxable income, expenses of, Expenses for both tax-exempt and taxable income. Filing 2012 taxes Taxes State and local transfer, State and local transfer taxes. Filing 2012 taxes State income, State income taxes. Filing 2012 taxes Term loans, Term loans. Filing 2012 taxes Trade or business, Passive activity. Filing 2012 taxes 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. Filing 2012 taxes Reporting requirements, How To Report Stock, Stock for stock of the same corporation. Filing 2012 taxes Taxable, Property Received in Taxable Trades U. Filing 2012 taxes S. Filing 2012 taxes Treasury notes or bonds, U. Filing 2012 taxes S. Filing 2012 taxes Treasury Notes or Bonds Treasury bills, notes, and bonds (see U. Filing 2012 taxes S. Filing 2012 taxes Treasury bills, notes, and bonds) Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments Treasury inflation-protected securities (TIPS), Treasury inflation-protected securities (TIPS). Filing 2012 taxes , Inflation-Indexed Debt Instruments Treaties, income tax (Table 1-3), Qualified Dividends Trust income received by beneficiary, Beneficiary of an estate or trust. Filing 2012 taxes Trustee's commission for revocable trust, Trustee's commissions for revocable trust. Filing 2012 taxes U U. Filing 2012 taxes S. Filing 2012 taxes savings bonds, U. Filing 2012 taxes S. Filing 2012 taxes obligations. Filing 2012 taxes , U. Filing 2012 taxes S. Filing 2012 taxes Savings Bonds Reporting interest on, U. Filing 2012 taxes S. Filing 2012 taxes obligations. Filing 2012 taxes , U. Filing 2012 taxes S. Filing 2012 taxes Savings Bonds Retirement or profit-sharing plan, distributed from, Savings bonds distributed from a retirement or profit-sharing plan. Filing 2012 taxes Worksheet, Worksheet for savings bonds distributed from a retirement or profit-sharing plan. Filing 2012 taxes Tax, responsible person (Table 1-2), Table 1-2. Filing 2012 taxes Who Pays the Tax on U. Filing 2012 taxes S. Filing 2012 taxes Savings Bond Interest U. Filing 2012 taxes S. Filing 2012 taxes Treasury bills, notes, and bonds, U. Filing 2012 taxes S. Filing 2012 taxes obligations. Filing 2012 taxes , U. Filing 2012 taxes S. Filing 2012 taxes Treasury Bills, Notes, and Bonds, U. Filing 2012 taxes S. Filing 2012 taxes Treasury Notes or Bonds, U. Filing 2012 taxes S. Filing 2012 taxes Treasury notes and bonds. Filing 2012 taxes Undistributed capital gains, Undistributed capital gains. Filing 2012 taxes Usurious interest, Usurious interest. Filing 2012 taxes V Veterans' insurance Dividends on, Dividends on veterans' insurance. Filing 2012 taxes W Warrants, Warrants. Filing 2012 taxes Wash sales, Wash Sales, Securities Futures Contracts Holding period, Wash sales. Filing 2012 taxes Loss deferral rules, straddles, Coordination of Loss Deferral Rules and Wash Sale Rules Withholding, backup, Backup withholding. Filing 2012 taxes Worksheets Capital loss carryover, Worksheet 4-1. Filing 2012 taxes Capital Loss Carryover Worksheet Worthless securities, Worthless Securities, Worthless securities. Filing 2012 taxes Prev  Up     Home   More Online Publications
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SB/SE serves taxpayers who file Form 1040, Schedules C, E, F or Form 2106, as well as small businesses with assets under $10 million.

 

A-Z Index for Business
Find it Fast! Know what you're looking for and want to find it fast? Select business topics using our A-Z listing, or by business type such as sole proprietor, corporation, etc. We also provide links to major business subjects, such as Business Expenses, which provides a gateway to all related information on that subject.



 

A-Z Index for Business
Find it Fast! Know what you're looking for and want to find it fast? Select business topics using our A-Z listing, or by business type such as sole proprietor, corporation, etc. We also provide links to major business subjects, such as Business Expenses, which provides a gateway to all related information on that subject.

Affordable Care Act Tax Provisions
Health coverage legislation enacted this year and future changes.

Business Tax Credits
A list of forms for claiming business tax credits, and a complete explanation about when carryovers, credits and deductions cease.

Filing and Payments
The IRS is making it easier than ever for you to conduct business with us electronically.

Filing Past Due Tax Returns
Before you decide not to file your tax return on time or not pay all of your taxes when they are due, consider this.

Información y Recursos para Pequeñas Empresas
Información y recursos para dueños de pequeños negocios. Infórmese sobre sus obligaciones tributarias.

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Report of Foreign Bank and Financial Accounts (FBAR)
If you have a financial interest in or signature authority over a foreign financial account, including a bank account, brokerage account, mutual fund, trust, or other type of foreign financial account, the Bank Secrecy Act may require you to report the account yearly to the Internal Revenue Service by filing Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR).

Small Business Taxes: The Virtual Workshop
This workshop helps business owners understand federal tax obligations.

State Government Websites
A collection of links to State government Web sites with useful information for businesses.

Struggling with Paying Your Taxes? Let IRS Help You Get a Fresh Start.
Help from the IRS for individuals and small businesses struggling to meet their tax obligations. On February 24, 2011, the Internal Revenue Service Commissioner announced an initiative to help people get a fresh start with their tax liabilities. The initiative centers on changes to IRS collection practices that will lessen the negative impact on taxpayers.

Page Last Reviewed or Updated: 06-Dec-2013

The Filing 2012 Taxes

Filing 2012 taxes Index Symbols 1099-C, Persons who each receive a Form 1099-C showing the full amount of debt. Filing 2012 taxes 501(c)(3) organizations, Section 501(c)(3) organization. Filing 2012 taxes A Abandonments, Abandonments Canceled debt, Canceled debt. Filing 2012 taxes Assistance (see Tax help) B Bankruptcy, Bankruptcy Reduction of tax attributes, Bankruptcy and Insolvency Business Real property indebtedness, Qualified Real Property Business Indebtedness C Canceled debt, Canceled Debts, Persons who each receive a Form 1099-C showing the full amount of debt. Filing 2012 taxes Exceptions Deductible debt, Deductible Debt Gifts, Gifts, Bequests, Devises, and Inheritances Price reduced after purchase, Price Reduced After Purchase Student loans, Student Loans Exclusions Bankruptcy, Bankruptcy Insolvency, Insolvency Qualified farm indebtedness, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness Co-owners, Persons who each receive a Form 1099-C showing the full amount of debt. Filing 2012 taxes D Debts Stockholder's, Stockholder debt Definitions Adjusted tax attributes, Adjusted tax attributes. Filing 2012 taxes Main home, Main home. Filing 2012 taxes Qualified acquisition indebtedness, Definition of qualified acquisition indebtedness. Filing 2012 taxes Qualified farm indebtedness, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness E Educational loans, Student Loans Exceptions Home Affordable Modification Program, Home Affordable Modification Program F Farm indebtedness, Qualified Farm Indebtedness Reduction of tax attributes, Qualified Farm Indebtedness Foreclosures, Foreclosures and Repossessions Form 1099-A, Forms 1099-A and 1099-C. Filing 2012 taxes , Forms 1099-A and 1099-C. Filing 2012 taxes 1099-C, Forms 1099-A and 1099-C. Filing 2012 taxes , Forms 1099-A and 1099-C. Filing 2012 taxes Free tax services, Free help with your tax return. Filing 2012 taxes G Gifts, Gifts, Bequests, Devises, and Inheritances H Help (see Tax help) Home Affordable Modification Program, Home Affordable Modification Program I Income from, Canceled Debts Income from canceled debt, Canceled Debts Insolvency, Insolvency Reduction of tax attributes, Bankruptcy and Insolvency L Limits Excluded farm debt, Exclusion limit. Filing 2012 taxes Excluded principal residence indebtedness, Exclusion limit. Filing 2012 taxes Qualified real property business indebtedness, Exclusion limit. Filing 2012 taxes Loans Student, Student Loans M Missing children, photographs of, Reminder Mortgage Debt Relief Act (see Qualified Principal Residence Indebtedness) P Principal residence indebtedness, Qualified Principal Residence Indebtedness Publications (see Tax help) Q Qualified farm indebtedness, Qualified Farm Indebtedness Reduction of tax attributes, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Reduction of tax attributes, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness Reduction of tax attributes, Qualified Real Property Business Indebtedness R Real property business indebtedness, Qualified Real Property Business Indebtedness Recapture Basis reductions, Recapture of basis reductions. Filing 2012 taxes Repossessions, Foreclosures and Repossessions S Stockholder debts, Stockholder debt Student loans, Student Loans Suggestions for publication, Comments and suggestions. Filing 2012 taxes T Tax attributes, reduction of Bankruptcy, Bankruptcy and Insolvency Insolvency, Bankruptcy and Insolvency Qualified farm indebtedness, Qualified Farm Indebtedness Qualified principal residence indebtedness, Qualified Principal Residence Indebtedness Qualified real property business indebtedness, Qualified Real Property Business Indebtedness Tax help, How To Get Tax Help TTY/TDD information, How To Get Tax Help Prev  Up     Home   More Online Publications