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Fillable State Tax Forms

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Fillable State Tax Forms

Fillable state tax forms 8. Fillable state tax forms   Dividends and Other Distributions Table of Contents Reminder Introduction Useful Items - You may want to see: General InformationDividends not reported on Form 1099-DIV. Fillable state tax forms Reporting tax withheld. Fillable state tax forms Nominees. Fillable state tax forms Ordinary DividendsQualified Dividends Dividends Used to Buy More Stock Money Market Funds Capital Gain DistributionsBasis adjustment. Fillable state tax forms Nondividend DistributionsLiquidating Distributions Distributions of Stock and Stock Rights Other DistributionsInformation reporting requirement. Fillable state tax forms Alternative minimum tax treatment. Fillable state tax forms How To Report Dividend IncomeInvestment interest deducted. Fillable state tax forms Reminder Foreign-source income. Fillable state tax forms  If you are a U. Fillable state tax forms S. Fillable state tax forms citizen with dividend income from sources outside the United States (foreign-source income), you must report that income on your tax return unless it is exempt by U. Fillable state tax forms S. Fillable state tax forms law. Fillable state tax forms This is true whether you reside inside or outside the United States and whether or not you receive a Form 1099 from the foreign payer. Fillable state tax forms Introduction This chapter discusses the tax treatment of: Ordinary dividends, Capital gain distributions, Nondividend distributions, and Other distributions you may receive from a corporation or a mutual fund. Fillable state tax forms This chapter also explains how to report dividend income on your tax return. Fillable state tax forms Dividends are distributions of money, stock, or other property paid to you by a corporation or by a mutual fund. Fillable state tax forms You also may receive dividends through a partnership, an estate, a trust, or an association that is taxed as a corporation. Fillable state tax forms However, some amounts you receive that are called dividends are actually interest income. Fillable state tax forms (See Dividends that are actually interest under Taxable Interest in chapter 7. Fillable state tax forms ) Most distributions are paid in cash (or check). Fillable state tax forms However, distributions can consist of more stock, stock rights, other property, or services. Fillable state tax forms Useful Items - You may want to see: Publication 514 Foreign Tax Credit for Individuals 550 Investment Income and Expenses Form (and Instructions) Schedule B (Form 1040A or 1040) Interest and Ordinary Dividends General Information This section discusses general rules for dividend income. Fillable state tax forms Tax on unearned income of certain children. Fillable state tax forms   Part of a child's 2013 unearned income may be taxed at the parent's tax rate. Fillable state tax forms If it is, Form 8615, Tax for Certain Children Who Have Unearned Income, must be completed and attached to the child's tax return. Fillable state tax forms If not, Form 8615 is not required and the child's income is taxed at his or her own tax rate. Fillable state tax forms    Some parents can choose to include the child's interest and dividends on the parent's return if certain requirements are met. Fillable state tax forms Use Form 8814, Parents' Election To Report Child's Interest and Dividends, for this purpose. Fillable state tax forms   For more information about the tax on unearned income of children and the parents' election, see chapter 31. Fillable state tax forms Beneficiary of an estate or trust. Fillable state tax forms    Dividends and other distributions you receive as a beneficiary of an estate or trust are generally taxable income. Fillable state tax forms You should receive a Schedule K-1 (Form 1041), Beneficiary's Share of Income, Deductions, Credits, etc. Fillable state tax forms , from the fiduciary. Fillable state tax forms Your copy of Schedule K-1 (Form 1041) and its instructions will tell you where to report the income on your Form 1040. Fillable state tax forms Social security number (SSN) or individual taxpayer identification number (ITIN). Fillable state tax forms    You must give your SSN or ITIN to any person required by federal tax law to make a return, statement, or other document that relates to you. Fillable state tax forms This includes payers of dividends. Fillable state tax forms If you do not give your SSN or ITIN to the payer of dividends, you may have to pay a penalty. Fillable state tax forms For more information on SSNs and ITINs, see Social Security Number (SSN) in chapter 1. Fillable state tax forms Backup withholding. Fillable state tax forms   Your dividend income is generally not subject to regular withholding. Fillable state tax forms However, it may be subject to backup withholding to ensure that income tax is collected on the income. Fillable state tax forms Under backup withholding, the payer of dividends must withhold, as income tax, on the amount you are paid, applying the appropriate withholding rate. Fillable state tax forms   Backup withholding may also be required if the IRS has determined that you underreported your interest or dividend income. Fillable state tax forms For more information, see Backup Withholding in chapter 4. Fillable state tax forms Stock certificate in two or more names. Fillable state tax forms   If two or more persons hold stock as joint tenants, tenants by the entirety, or tenants in common, each person's share of any dividends from the stock is determined by local law. Fillable state tax forms Form 1099-DIV. Fillable state tax forms   Most corporations and mutual funds use Form 1099-DIV, Dividends and Distributions, to show you the distributions you received from them during the year. Fillable state tax forms Keep this form with your records. Fillable state tax forms You do not have to attach it to your tax return. Fillable state tax forms Dividends not reported on Form 1099-DIV. Fillable state tax forms   Even if you do not receive Form 1099-DIV, you must still report all your taxable dividend income. Fillable state tax forms For example, you may receive distributive shares of dividends from partnerships or S corporations. Fillable state tax forms These dividends are reported to you on Schedule K-1 (Form 1065), Partner's Share of Income, Deductions, Credits, etc. Fillable state tax forms , and Schedule K-1 (Form 1120S), Shareholder's Share of Income, Deductions, Credits, etc. Fillable state tax forms Reporting tax withheld. Fillable state tax forms   If tax is withheld from your dividend income, the payer must give you a Form 1099-DIV that indicates the amount withheld. Fillable state tax forms Nominees. Fillable state tax forms   If someone receives distributions as a nominee for you, that person should give you a Form 1099-DIV, which will show distributions received on your behalf. Fillable state tax forms Form 1099-MISC. Fillable state tax forms   Certain substitute payments in lieu of dividends or tax-exempt interest received by a broker on your behalf must be reported to you on Form 1099-MISC, Miscellaneous Income, or a similar statement. Fillable state tax forms See Reporting Substitute Payments under Short Sales in chapter 4 of Publication 550 for more information about reporting these payments. Fillable state tax forms Incorrect amount shown on a Form 1099. Fillable state tax forms   If you receive a Form 1099 that shows an incorrect amount (or other incorrect information), you should ask the issuer for a corrected form. Fillable state tax forms The new Form 1099 you receive will be marked “Corrected. Fillable state tax forms ” Dividends on stock sold. Fillable state tax forms   If stock is sold, exchanged, or otherwise disposed of after a dividend is declared but before it is paid, the owner of record (usually the payee shown on the dividend check) must include the dividend in income. Fillable state tax forms Dividends received in January. Fillable state tax forms   If a mutual fund (or other regulated investment company) or real estate investment trust (REIT) declares a dividend (including any exempt-interest dividend or capital gain distribution) in October, November, or December, payable to shareholders of record on a date in one of those months but actually pays the dividend during January of the next calendar year, you are considered to have received the dividend on December 31. Fillable state tax forms You report the dividend in the year it was declared. Fillable state tax forms Ordinary Dividends Ordinary (taxable) dividends are the most common type of distribution from a corporation or a mutual fund. Fillable state tax forms They are paid out of earnings and profits and are ordinary income to you. Fillable state tax forms This means they are not capital gains. Fillable state tax forms You can assume that any dividend you receive on common or preferred stock is an ordinary dividend unless the paying corporation or mutual fund tells you otherwise. Fillable state tax forms Ordinary dividends will be shown in box 1a of the Form 1099-DIV you receive. Fillable state tax forms Qualified Dividends Qualified dividends are the ordinary dividends subject to the same 0%, 15%, or 20% maximum tax rate that applies to net capital gain. Fillable state tax forms They should be shown in box 1b of the Form 1099-DIV you receive. Fillable state tax forms The maximum rate of tax on qualified dividends is: 0% on any amount that otherwise would be taxed at a 10% or 15% rate. Fillable state tax forms 15% on any amount that otherwise would be taxed at rates greater than 15% but less than 39. Fillable state tax forms 6%. Fillable state tax forms 20% on any amount that otherwise would be taxed at a 39. Fillable state tax forms 6% rate. Fillable state tax forms To qualify for the maximum rate, all of the following requirements must be met. Fillable state tax forms The dividends must have been paid by a U. Fillable state tax forms S. Fillable state tax forms corporation or a qualified foreign corporation. Fillable state tax forms (See Qualified foreign corporation , later. Fillable state tax forms ) The dividends are not of the type listed later under Dividends that are not qualified dividends . Fillable state tax forms You meet the holding period (discussed next). Fillable state tax forms Holding period. Fillable state tax forms   You must have held the stock for more than 60 days during the 121-day period that begins 60 days before the ex-dividend date. Fillable state tax forms The ex-dividend date is the first date following the declaration of a dividend on which the buyer of a stock is not entitled to receive the next dividend payment. Fillable state tax forms Instead, the seller will get the dividend. Fillable state tax forms   When counting the number of days you held the stock, include the day you disposed of the stock, but not the day you acquired it. Fillable state tax forms See the examples later. Fillable state tax forms Exception for preferred stock. Fillable state tax forms   In the case of preferred stock, you must have held the stock more than 90 days during the 181-day period that begins 90 days before the ex-dividend date if the dividends are due to periods totaling more than 366 days. Fillable state tax forms If the preferred dividends are due to periods totaling less than 367 days, the holding period in the previous paragraph applies. Fillable state tax forms Example 1. Fillable state tax forms You bought 5,000 shares of XYZ Corp. Fillable state tax forms common stock on July 9, 2013. Fillable state tax forms XYZ Corp. Fillable state tax forms paid a cash dividend of 10 cents per share. Fillable state tax forms The ex-dividend date was July 16, 2013. Fillable state tax forms Your Form 1099-DIV from XYZ Corp. Fillable state tax forms shows $500 in box 1a (ordinary dividends) and in box 1b (qualified dividends). Fillable state tax forms However, you sold the 5,000 shares on August 12, 2013. Fillable state tax forms You held your shares of XYZ Corp. Fillable state tax forms for only 34 days of the 121-day period (from July 10, 2013, through August 12, 2013). Fillable state tax forms The 121-day period began on May 17, 2013 (60 days before the ex-dividend date), and ended on September 14, 2013. Fillable state tax forms You have no qualified dividends from XYZ Corp. Fillable state tax forms because you held the XYZ stock for less than 61 days. Fillable state tax forms Example 2. Fillable state tax forms Assume the same facts as in Example 1 except that you bought the stock on July 15, 2013 (the day before the ex-dividend date), and you sold the stock on September 16, 2013. Fillable state tax forms You held the stock for 63 days (from July 16, 2013, through September 16, 2013). Fillable state tax forms The $500 of qualified dividends shown in box 1b of your Form 1099-DIV are all qualified dividends because you held the stock for 61 days of the 121-day period (from July 16, 2013, through September 14, 2013). Fillable state tax forms Example 3. Fillable state tax forms You bought 10,000 shares of ABC Mutual Fund common stock on July 9, 2013. Fillable state tax forms ABC Mutual Fund paid a cash dividend of 10 cents a share. Fillable state tax forms The ex-dividend date was July 16, 2013. Fillable state tax forms The ABC Mutual Fund advises you that the portion of the dividend eligible to be treated as qualified dividends equals 2 cents per share. Fillable state tax forms Your Form 1099-DIV from ABC Mutual Fund shows total ordinary dividends of $1,000 and qualified dividends of $200. Fillable state tax forms However, you sold the 10,000 shares on August 12, 2013. Fillable state tax forms You have no qualified dividends from ABC Mutual Fund because you held the ABC Mutual Fund stock for less than 61 days. Fillable state tax forms Holding period reduced where risk of loss is diminished. Fillable state tax forms   When determining whether you met the minimum holding period discussed earlier, you cannot count any day during which you meet any of the following conditions. Fillable state tax forms You had an option to sell, were under a contractual obligation to sell, or had made (and not closed) a short sale of substantially identical stock or securities. Fillable state tax forms You were grantor (writer) of an option to buy substantially identical stock or securities. Fillable state tax forms Your risk of loss is diminished by holding one or more other positions in substantially similar or related property. Fillable state tax forms   For information about how to apply condition (3), see Regulations section 1. Fillable state tax forms 246-5. Fillable state tax forms Qualified foreign corporation. Fillable state tax forms   A foreign corporation is a qualified foreign corporation if it meets any of the following conditions. Fillable state tax forms The corporation is incorporated in a U. Fillable state tax forms S. Fillable state tax forms possession. Fillable state tax forms The corporation is eligible for the benefits of a comprehensive income tax treaty with the United States that the Treasury Department determines is satisfactory for this purpose and that includes an exchange of information program. Fillable state tax forms For a list of those treaties, see Table 8-1. Fillable state tax forms The corporation does not meet (1) or (2) above, but the stock for which the dividend is paid is readily tradable on an established securities market in the United States. Fillable state tax forms See Readily tradable stock , later. Fillable state tax forms Exception. Fillable state tax forms   A corporation is not a qualified foreign corporation if it is a passive foreign investment company during its tax year in which the dividends are paid or during its previous tax year. Fillable state tax forms Readily tradable stock. Fillable state tax forms   Any stock (such as common, ordinary, or preferred) or an American depositary receipt in respect of that stock is considered to satisfy requirement (3) under Qualified foreign corporation , if it is listed on a national securities exchange that is registered under section 6 of the Securities Exchange Act of 1934 or on the Nasdaq Stock Market. Fillable state tax forms For a list of the exchanges that meet these requirements, see www. Fillable state tax forms sec. Fillable state tax forms gov/divisions/marketreg/mrexchanges. Fillable state tax forms shtml. Fillable state tax forms Dividends that are not qualified dividends. Fillable state tax forms   The following dividends are not qualified dividends. Fillable state tax forms They are not qualified dividends even if they are shown in box 1b of Form 1099-DIV. Fillable state tax forms Capital gain distributions. Fillable state tax forms Dividends paid on deposits with mutual savings banks, cooperative banks, credit unions, U. Fillable state tax forms S. Fillable state tax forms building and loan associations, U. Fillable state tax forms S. Fillable state tax forms savings and loan associations, federal savings and loan associations, and similar financial institutions. Fillable state tax forms (Report these amounts as interest income. Fillable state tax forms ) Dividends from a corporation that is a tax-exempt organization or farmer's cooperative during the corporation's tax year in which the dividends were paid or during the corporation's previous tax year. Fillable state tax forms Dividends paid by a corporation on employer securities held on the date of record by an employee stock ownership plan (ESOP) maintained by that corporation. Fillable state tax forms Dividends on any share of stock to the extent you are obligated (whether under a short sale or otherwise) to make related payments for positions in substantially similar or related property. Fillable state tax forms Payments in lieu of dividends, but only if you know or have reason to know the payments are not qualified dividends. Fillable state tax forms Payments shown in Form 1099-DIV, box 1b, from a foreign corporation to the extent you know or have reason to know the payments are not qualified dividends. Fillable state tax forms Table 8-1. Fillable state tax forms Income Tax Treaties Income tax treaties the United States has with the following countries satisfy requirement (2) under Qualified foreign corporation. Fillable state tax forms Australia Indonesia Romania Austria Ireland Russian Bangladesh Israel Federation Barbados Italy Slovak Belgium Jamaica Republic Bulgaria Japan Slovenia Canada Kazakhstan South Africa China Korea Spain Cyprus Latvia Sri Lanka Czech Lithuania Sweden Republic Luxembourg Switzerland Denmark Malta Thailand Egypt Mexico Trinidad and Estonia Morocco Tobago Finland Netherlands Tunisia France New Zealand Turkey Germany Norway Ukraine Greece Pakistan United Hungary Philippines Kingdom Iceland Poland Venezuela India Portugal     Dividends Used to Buy More Stock The corporation in which you own stock may have a dividend reinvestment plan. Fillable state tax forms This plan lets you choose to use your dividends to buy (through an agent) more shares of stock in the corporation instead of receiving the dividends in cash. Fillable state tax forms Most mutual funds also permit shareholders to automatically reinvest distributions in more shares in the fund, instead of receiving cash. Fillable state tax forms If you use your dividends to buy more stock at a price equal to its fair market value, you still must report the dividends as income. Fillable state tax forms If you are a member of a dividend reinvestment plan that lets you buy more stock at a price less than its fair market value, you must report as dividend income the fair market value of the additional stock on the dividend payment date. Fillable state tax forms You also must report as dividend income any service charge subtracted from your cash dividends before the dividends are used to buy the additional stock. Fillable state tax forms But you may be able to deduct the service charge. Fillable state tax forms See chapter 28 for more information about deducting expenses of producing income. Fillable state tax forms In some dividend reinvestment plans, you can invest more cash to buy shares of stock at a price less than fair market value. Fillable state tax forms If you choose to do this, you must report as dividend income the difference between the cash you invest and the fair market value of the stock you buy. Fillable state tax forms When figuring this amount, use the fair market value of the stock on the dividend payment date. Fillable state tax forms Money Market Funds Report amounts you receive from money market funds as dividend income. Fillable state tax forms Money market funds are a type of mutual fund and should not be confused with bank money market accounts that pay interest. Fillable state tax forms Capital Gain Distributions Capital gain distributions (also called capital gain dividends) are paid to you or credited to your account by mutual funds (or other regulated investment companies) and real estate investment trusts (REITs). Fillable state tax forms They will be shown in box 2a of the Form 1099-DIV you receive from the mutual fund or REIT. Fillable state tax forms Report capital gain distributions as long-term capital gains, regardless of how long you owned your shares in the mutual fund or REIT. Fillable state tax forms Undistributed capital gains of mutual funds and REITs. Fillable state tax forms    Some mutual funds and REITs keep their long-term capital gains and pay tax on them. Fillable state tax forms You must treat your share of these gains as distributions, even though you did not actually receive them. Fillable state tax forms However, they are not included on Form 1099-DIV. Fillable state tax forms Instead, they are reported to you in box 1a of Form 2439. Fillable state tax forms   Report undistributed capital gains (box 1a of Form 2439) as long-term capital gains on Schedule D (Form 1040), column (h), line 11. Fillable state tax forms   The tax paid on these gains by the mutual fund or REIT is shown in box 2 of Form 2439. Fillable state tax forms You take credit for this tax by including it on Form 1040, line 71, and checking box a on that line. Fillable state tax forms Attach Copy B of Form 2439 to your return, and keep Copy C for your records. Fillable state tax forms Basis adjustment. Fillable state tax forms   Increase your basis in your mutual fund, or your interest in a REIT, by the difference between the gain you report and the credit you claim for the tax paid. Fillable state tax forms Additional information. Fillable state tax forms   For more information on the treatment of distributions from mutual funds, see Publication 550. Fillable state tax forms Nondividend Distributions A nondividend distribution is a distribution that is not paid out of the earnings and profits of a corporation or a mutual fund. Fillable state tax forms You should receive a Form 1099-DIV or other statement showing the nondividend distribution. Fillable state tax forms On Form 1099-DIV, a nondividend distribution will be shown in box 3. Fillable state tax forms If you do not receive such a statement, you report the distribution as an ordinary dividend. Fillable state tax forms Basis adjustment. Fillable state tax forms   A nondividend distribution reduces the basis of your stock. Fillable state tax forms It is not taxed until your basis in the stock is fully recovered. Fillable state tax forms This nontaxable portion is also called a return of capital; it is a return of your investment in the stock of the company. Fillable state tax forms If you buy stock in a corporation in different lots at different times, and you cannot definitely identify the shares subject to the nondividend distribution, reduce the basis of your earliest purchases first. Fillable state tax forms   When the basis of your stock has been reduced to zero, report any additional nondividend distribution you receive as a capital gain. Fillable state tax forms Whether you report it as a long-term or short-term capital gain depends on how long you have held the stock. Fillable state tax forms See Holding Period in chapter 14. Fillable state tax forms Example. Fillable state tax forms You bought stock in 2000 for $100. Fillable state tax forms In 2003, you received a nondividend distribution of $80. Fillable state tax forms You did not include this amount in your income, but you reduced the basis of your stock to $20. Fillable state tax forms You received a nondividend distribution of $30 in 2013. Fillable state tax forms The first $20 of this amount reduced your basis to zero. Fillable state tax forms You report the other $10 as a long-term capital gain for 2013. Fillable state tax forms You must report as a long-term capital gain any nondividend distribution you receive on this stock in later years. Fillable state tax forms Liquidating Distributions Liquidating distributions, sometimes called liquidating dividends, are distributions you receive during a partial or complete liquidation of a corporation. Fillable state tax forms These distributions are, at least in part, one form of a return of capital. Fillable state tax forms They may be paid in one or more installments. Fillable state tax forms You will receive Form 1099-DIV from the corporation showing you the amount of the liquidating distribution in box 8 or 9. Fillable state tax forms For more information on liquidating distributions, see chapter 1 of Publication 550. Fillable state tax forms Distributions of Stock and Stock Rights Distributions by a corporation of its own stock are commonly known as stock dividends. Fillable state tax forms Stock rights (also known as “stock options”) are distributions by a corporation of rights to acquire the corporation's stock. Fillable state tax forms Generally, stock dividends and stock rights are not taxable to you, and you do not report them on your return. Fillable state tax forms Taxable stock dividends and stock rights. Fillable state tax forms   Distributions of stock dividends and stock rights are taxable to you if any of the following apply. Fillable state tax forms You or any other shareholder have the choice to receive cash or other property instead of stock or stock rights. Fillable state tax forms The distribution gives cash or other property to some shareholders and an increase in the percentage interest in the corporation's assets or earnings and profits to other shareholders. Fillable state tax forms The distribution is in convertible preferred stock and has the same result as in (2). Fillable state tax forms The distribution gives preferred stock to some common stock shareholders and common stock to other common stock shareholders. Fillable state tax forms The distribution is on preferred stock. Fillable state tax forms (The distribution, however, is not taxable if it is an increase in the conversion ratio of convertible preferred stock made solely to take into account a stock dividend, stock split, or similar event that would otherwise result in reducing the conversion right. Fillable state tax forms )   The term “stock” includes rights to acquire stock, and the term “shareholder” includes a holder of rights or of convertible securities. Fillable state tax forms If you receive taxable stock dividends or stock rights, include their fair market value at the time of distribution in your income. Fillable state tax forms Preferred stock redeemable at a premium. Fillable state tax forms   If you hold preferred stock having a redemption price higher than its issue price, the difference (the redemption premium) generally is taxable as a constructive distribution of additional stock on the preferred stock. Fillable state tax forms For more information, see chapter 1 of Publication 550. Fillable state tax forms Basis. Fillable state tax forms   Your basis in stock or stock rights received in a taxable distribution is their fair market value when distributed. Fillable state tax forms If you receive stock or stock rights that are not taxable to you, see Stocks and Bonds under Basis of Investment Property in chapter 4 of Publication 550 for information on how to figure their basis. Fillable state tax forms Fractional shares. Fillable state tax forms    You may not own enough stock in a corporation to receive a full share of stock if the corporation declares a stock dividend. Fillable state tax forms However, with the approval of the shareholders, the corporation may set up a plan in which fractional shares are not issued but instead are sold, and the cash proceeds are given to the shareholders. Fillable state tax forms Any cash you receive for fractional shares under such a plan is treated as an amount realized on the sale of the fractional shares. Fillable state tax forms Report this transaction on Form 8949, Sales and Other Dispositions of Capital Assets. Fillable state tax forms Enter your gain or loss, the difference between the cash you receive and the basis of the fractional shares sold, in column (h) of Schedule D (Form 1040) in Part I or Part II, whichever is appropriate. Fillable state tax forms    Report these transactions on Form 8949 with the correct box checked. Fillable state tax forms   For more information on Form 8949 and Schedule D (Form 1040), see chapter 4 of Publication 550. Fillable state tax forms Also see the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040). Fillable state tax forms Example. Fillable state tax forms You own one share of common stock that you bought on January 3, 2004, for $100. Fillable state tax forms The corporation declared a common stock dividend of 5% on June 29, 2013. Fillable state tax forms The fair market value of the stock at the time the stock dividend was declared was $200. Fillable state tax forms You were paid $10 for the fractional-share stock dividend under a plan described in the discussion above. Fillable state tax forms You figure your gain or loss as follows: Fair market value of old stock $200. Fillable state tax forms 00 Fair market value of stock dividend (cash received) +10. Fillable state tax forms 00 Fair market value of old stock and stock dividend $210. Fillable state tax forms 00 Basis (cost) of old stock after the stock dividend (($200 ÷ $210) × $100) $95. Fillable state tax forms 24 Basis (cost) of stock dividend (($10 ÷ $210) × $100) + 4. Fillable state tax forms 76 Total $100. Fillable state tax forms 00 Cash received $10. Fillable state tax forms 00 Basis (cost) of stock dividend − 4. Fillable state tax forms 76 Gain $5. Fillable state tax forms 24 Because you had held the share of stock for more than 1 year at the time the stock dividend was declared, your gain on the stock dividend is a long-term capital gain. Fillable state tax forms Scrip dividends. Fillable state tax forms   A corporation that declares a stock dividend may issue you a scrip certificate that entitles you to a fractional share. Fillable state tax forms The certificate is generally nontaxable when you receive it. Fillable state tax forms If you choose to have the corporation sell the certificate for you and give you the proceeds, your gain or loss is the difference between the proceeds and the portion of your basis in the corporation's stock allocated to the certificate. Fillable state tax forms   However, if you receive a scrip certificate that you can choose to redeem for cash instead of stock, the certificate is taxable when you receive it. Fillable state tax forms You must include its fair market value in income on the date you receive it. Fillable state tax forms Other Distributions You may receive any of the following distributions during the year. Fillable state tax forms Exempt-interest dividends. Fillable state tax forms   Exempt-interest dividends you receive from a mutual fund or other regulated investment company, including those received from a qualified fund of funds in any tax year beginning after December 22, 2010, are not included in your taxable income. Fillable state tax forms Exempt-interest dividends should be shown in box 10 of Form 1099-DIV. Fillable state tax forms Information reporting requirement. Fillable state tax forms   Although exempt-interest dividends are not taxable, you must show them on your tax return if you have to file a return. Fillable state tax forms This is an information reporting requirement and does not change the exempt-interest dividends to taxable income. Fillable state tax forms Alternative minimum tax treatment. Fillable state tax forms   Exempt-interest dividends paid from specified private activity bonds may be subject to the alternative minimum tax. Fillable state tax forms See Alternative Minimum Tax (AMT) in chapter 30 for more information. Fillable state tax forms Dividends on insurance policies. Fillable state tax forms    Insurance policy dividends the insurer keeps and uses to pay your premiums are not taxable. Fillable state tax forms However, you must report as taxable interest income the interest that is paid or credited on dividends left with the insurance company. Fillable state tax forms    If dividends on an insurance contract (other than a modified endowment contract) are distributed to you, they are a partial return of the premiums you paid. Fillable state tax forms Do not include them in your gross income until they are more than the total of all net premiums you paid for the contract. Fillable state tax forms Report any taxable distributions on insurance policies on Form 1040, line 21. Fillable state tax forms Dividends on veterans' insurance. Fillable state tax forms   Dividends you receive on veterans' insurance policies are not taxable. Fillable state tax forms In addition, interest on dividends left with the Department of Veterans Affairs is not taxable. Fillable state tax forms Patronage dividends. Fillable state tax forms   Generally, patronage dividends you receive in money from a cooperative organization are included in your income. Fillable state tax forms   Do not include in your income patronage dividends you receive on: Property bought for your personal use, or Capital assets or depreciable property bought for use in your business. Fillable state tax forms But you must reduce the basis (cost) of the items bought. Fillable state tax forms If the dividend is more than the adjusted basis of the assets, you must report the excess as income. Fillable state tax forms   These rules are the same whether the cooperative paying the dividend is a taxable or tax-exempt cooperative. Fillable state tax forms Alaska Permanent Fund dividends. Fillable state tax forms    Do not report these amounts as dividends. Fillable state tax forms Instead, report these amounts on Form 1040, line 21; Form 1040A, line 13; or Form 1040EZ, line 3. Fillable state tax forms How To Report Dividend Income Generally, you can use either Form 1040 or Form 1040A to report your dividend income. Fillable state tax forms Report the total of your ordinary dividends on line 9a of Form 1040 or Form 1040A. Fillable state tax forms Report qualified dividends on line 9b of Form 1040 or Form 1040A. Fillable state tax forms If you receive capital gain distributions, you may be able to use Form 1040A or you may have to use Form 1040. Fillable state tax forms See Exceptions to filing Form 8949 and Schedule D (Form 1040) in chapter 16. Fillable state tax forms If you receive nondividend distributions required to be reported as capital gains, you must use Form 1040. Fillable state tax forms You cannot use Form 1040EZ if you receive any dividend income. Fillable state tax forms Form 1099-DIV. Fillable state tax forms   If you owned stock on which you received $10 or more in dividends and other distributions, you should receive a Form 1099-DIV. Fillable state tax forms Even if you do not receive Form 1099-DIV, you must report all your dividend income. Fillable state tax forms   See Form 1099-DIV for more information on how to report dividend income. Fillable state tax forms Form 1040A or 1040. Fillable state tax forms    You must complete Schedule B (Form 1040A or 1040), Part II, and attach it to your Form 1040A or 1040, if: Your ordinary dividends (Form 1099-DIV, box 1a) are more than $1,500, or You received, as a nominee, dividends that actually belong to someone else. Fillable state tax forms If your ordinary dividends are more than $1,500, you must also complete Schedule B (Form 1040A or 1040), Part III. Fillable state tax forms   List on Schedule B (Form 1040A or 1040), Part II, line 5, each payer's name and the ordinary dividends you received. Fillable state tax forms If your securities are held by a brokerage firm (in “street name”), list the name of the brokerage firm shown on Form 1099-DIV as the payer. Fillable state tax forms If your stock is held by a nominee who is the owner of record, and the nominee credited or paid you dividends on the stock, show the name of the nominee and the dividends you received or for which you were credited. Fillable state tax forms   Enter on line 6 the total of the amounts listed on line 5. Fillable state tax forms Also enter this total on line 9a of Form 1040A or 1040. Fillable state tax forms Qualified dividends. Fillable state tax forms   Report qualified dividends (Form 1099-DIV, box 1b) on line 9b of Form 1040 or Form 1040A. Fillable state tax forms The amount in box 1b is already included in box 1a. Fillable state tax forms Do not add the amount in box 1b to, or substract it from, the amount in box 1a. Fillable state tax forms   Do not include any of the following on line 9b. Fillable state tax forms Qualified dividends you received as a nominee. Fillable state tax forms See Nominees under How to Report Dividend Income in chapter 1 of Publication 550. Fillable state tax forms Dividends on stock for which you did not meet the holding period. Fillable state tax forms See Holding period , earlier under Qualified Dividends. Fillable state tax forms Dividends on any share of stock to the extent you are obligated (whether under a short sale or otherwise) to make related payments for positions in substantially similar or related property. Fillable state tax forms Payments in lieu of dividends, but only if you know or have reason to know the payments are not qualified dividends. Fillable state tax forms Payments shown in Form 1099-DIV, box 1b, from a foreign corporation to the extent you know or have reason to know the payments are not qualified dividends. Fillable state tax forms   If you have qualified dividends, you must figure your tax by completing the Qualified Dividends and Capital Gain Tax Worksheet in the Form 1040 or 1040A instructions or the Schedule D Tax Worksheet in the Schedule D (Form 1040) instructions, whichever applies. Fillable state tax forms Enter qualified dividends on line 2 of the worksheet. Fillable state tax forms Investment interest deducted. Fillable state tax forms   If you claim a deduction for investment interest, you may have to reduce the amount of your qualified dividends that are eligible for the 0%, 15%, or 20% tax rate. Fillable state tax forms Reduce it by the qualified dividends you choose to include in investment income when figuring the limit on your investment interest deduction. Fillable state tax forms This is done on the Qualified Dividends and Capital Gain Tax Worksheet or the Schedule D Tax Worksheet. Fillable state tax forms For more information about the limit on investment interest, see Investment expenses in chapter 23. Fillable state tax forms Expenses related to dividend income. Fillable state tax forms   You may be able to deduct expenses related to dividend income if you itemize your deductions on Schedule A (Form 1040). Fillable state tax forms See chapter 28 for general information about deducting expenses of producing income. Fillable state tax forms More information. Fillable state tax forms    For more information about how to report dividend income, see chapter 1 of Publication 550 or the instructions for the form you must file. Fillable state tax forms Prev  Up  Next   Home   More Online Publications
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Understanding Your CP75C Notice

You were banned from claiming the Earned Income Credit (EIC) in a prior tax year due to your intentional disregard of the rules or a fraudulent claim. Since your ban is still in effect, we disallowed the EIC for your current tax year.


What you need to do

  • You don’t need to take further action.

You may want to

  • Review this notice with your tax preparer.
  • Review the rules for claiming EIC
  • Call us for assistance at the toll-free telephone number listed in the top right corner of your notice

Answers to Common Questions

What do I need to send?
If you believe we incorrectly applied the ban, you must provide documentation to show that you didn't intentionally disregard the EIC rules for the year we imposed the ban.

Can I file my tax return while I am being audited?
Yes, you should continue to file all required tax returns before the due date to avoid additional penalties and interest.


Tips for next year

If you are banned from claiming the EIC, you won’t be allowed to claim the credit until the year stated on your notice.

Page Last Reviewed or Updated: 07-Mar-2014

How to get help

  • Call the 1-800 number listed on the top right corner of your notice.
  • Authorize someone (e.g., accountant) to contact the IRS on your behalf using Form 2848.
  • See if you qualify for help from a Low Income Taxpayer Clinic.
     

The Fillable State Tax Forms

Fillable state tax forms 3. Fillable state tax forms   Environmental Taxes Table of Contents Oil Spill Liability Tax ODCs Imported Taxable Products Floor Stocks Tax Environmental taxes are imposed on crude oil and petroleum products (oil spill liability), the sale or use of ozone-depleting chemicals (ODCs), and imported products containing or manufactured with ODCs. Fillable state tax forms In addition, a floor stocks tax is imposed on ODCs held on January 1 by any person (other than the manufacturer or importer of the ODCs) for sale or for use in further manufacture. Fillable state tax forms Figure the environmental tax on Form 6627. Fillable state tax forms Enter the tax on the appropriate lines of Form 720 and attach Form 6627 to Form 720. Fillable state tax forms For environmental tax purposes, United States includes the 50 states, the District of Columbia, the Commonwealth of Puerto Rico, any possession of the United States, the Commonwealth of the Northern Mariana Islands, the Trust Territory of the Pacific Islands, the continental shelf areas (applying the principles of section 638), and foreign trade zones. Fillable state tax forms No one is exempt from the environmental taxes, including the federal government, state and local governments, Indian tribal governments, and nonprofit educational organizations. Fillable state tax forms Oil Spill Liability Tax The oil spill liability tax is reported on Form 6627, Environmental Taxes, and Form 720, Quarterly Federal Excise Tax Return (IRS Nos. Fillable state tax forms 18 and 21). Fillable state tax forms The oil spill liability tax rate is $. Fillable state tax forms 08 per barrel and generally applies to crude oil received at a U. Fillable state tax forms S. Fillable state tax forms refinery and to petroleum products entered into the United States for consumption, use, or warehousing. Fillable state tax forms The tax also applies to certain uses and the exportation of domestic crude oil. Fillable state tax forms Crude oil includes crude oil condensates and natural gasoline. Fillable state tax forms Petroleum products include crude oil, refined and residual oil, and other liquid hydrocarbon refinery products. Fillable state tax forms Crude oil. Fillable state tax forms   Tax is imposed on crude oil when it is received at a United Sates refinery. Fillable state tax forms The operator of the refinery is liable for the tax. Fillable state tax forms   Tax is imposed on domestic crude oil used or exported before it is received at a United States refinery. Fillable state tax forms However, the use of crude oil for extracting oil or natural gas on the premises where such crude oil was produced is not taxable. Fillable state tax forms The user or exporter is liable for the tax. Fillable state tax forms Imported petroleum products. Fillable state tax forms   Tax is imposed on petroleum products when they enter the United States for consumption, use, or warehousing. Fillable state tax forms The person entering the petroleum product into the country is liable for the tax, including the tax on imported crude oil, even if it is subsequently received at a U. Fillable state tax forms S. Fillable state tax forms refinery. Fillable state tax forms   Tax is imposed only once on any imported petroleum product. Fillable state tax forms Thus, the operator of a U. Fillable state tax forms S. Fillable state tax forms refinery that receives imported crude oil must establish that the petroleum tax has already been imposed on such crude oil in order not to be liable for the tax. Fillable state tax forms ODCs For a list of the taxable ODCs and tax rates, see the Form 6627 instructions. Fillable state tax forms Taxable event. Fillable state tax forms   Tax is imposed on an ODC when it is first used or sold by its manufacturer or importer. Fillable state tax forms The manufacturer or importer is liable for the tax. Fillable state tax forms Use of ODCs. Fillable state tax forms   You use an ODC if you put it into service in a trade or business or for the production of income. Fillable state tax forms Also, an ODC is used if you use it in the making of an article, including incorporation into the article, chemical transformation, or release into the air. Fillable state tax forms The loss, destruction, packaging, repackaging, or warehousing of ODCs is not a use of the ODC. Fillable state tax forms   The creation of a mixture containing an ODC is treated as a taxable use of the ODC contained in the mixture. Fillable state tax forms An ODC is contained in a mixture only if the chemical identity of the ODC is not changed. Fillable state tax forms Generally, tax is imposed when the mixture is created and not on its sale or use. Fillable state tax forms However, you can choose to have the tax imposed on its sale or use by checking the appropriate box on Form 6627. Fillable state tax forms You can revoke this choice only with IRS consent. Fillable state tax forms   The creation of a mixture for export or for use as a feedstock is not a taxable use of the ODCs contained in the mixture. Fillable state tax forms Exceptions. Fillable state tax forms   The following may be exempt from the tax on ODCs. Fillable state tax forms Metered-dose inhalers. Fillable state tax forms Recycled ODCs. Fillable state tax forms Exported ODCs. Fillable state tax forms ODCs used as feedstock. Fillable state tax forms Metered-dose inhalers. Fillable state tax forms   There is no tax on ODCs used or sold for use as propellants in metered-dose inhalers. Fillable state tax forms For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Fillable state tax forms The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Fillable state tax forms 4682-2(d)(5). Fillable state tax forms The certificate may be included as part of the sales documentation. Fillable state tax forms Keep the certificate with your records. Fillable state tax forms Recycled ODCs. Fillable state tax forms   There is no tax on any ODC diverted or recovered in the United States as part of a recycling process (and not as part of the original manufacturing or production process). Fillable state tax forms There is no tax on recycled Halon-1301 or recycled Halon-2402 imported from a country that has signed the Montreal Protocol on Substances that Deplete the Ozone Layer (Montreal Protocol). Fillable state tax forms   The Montreal Protocol is administered by the United Nations (U. Fillable state tax forms N. Fillable state tax forms ). Fillable state tax forms To determine if a country has signed the Montreal Protocol, contact the U. Fillable state tax forms N. Fillable state tax forms The website is untreaty. Fillable state tax forms un. Fillable state tax forms org. Fillable state tax forms Exported ODCs. Fillable state tax forms   Generally, there is no tax on ODCs sold for export if certain requirements are met. Fillable state tax forms For a sale to be nontaxable, you and the purchaser must be registered. Fillable state tax forms See Form 637, Application for Registration (for Certain Excise Tax Activities). Fillable state tax forms Also, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Fillable state tax forms Keep the certificate with your records. Fillable state tax forms The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Fillable state tax forms 4682-5(d)(3). Fillable state tax forms The tax benefit of this exemption is limited. Fillable state tax forms For more information, see Regulations section 52. Fillable state tax forms 4682-5. Fillable state tax forms ODCs used as feedstock. Fillable state tax forms   There is no tax on ODCs sold for use or used as a feedstock. Fillable state tax forms An ODC is used as a feedstock only if the ODC is entirely consumed in the manufacture of another chemical. Fillable state tax forms The transformation of an ODC into one or more new compounds qualifies as use as a feedstock, but use of an ODC in a mixture does not qualify. Fillable state tax forms   For a sale to be nontaxable, you must obtain from the purchaser an exemption certificate that you rely on in good faith. Fillable state tax forms The certificate must be in substantially the form as the sample certificate set forth in Regulations section 52. Fillable state tax forms 4682-2(d)(2). Fillable state tax forms Keep the certificate with your records. Fillable state tax forms Credits or refunds. Fillable state tax forms   A credit or refund (without interest) of tax paid on ODCs may be claimed if a taxed ODC is: Used as a propellant in a metered-dose inhaler (the person who used the ODC as a propellant may file a claim), Exported (the manufacturer may file a claim), or Used as a feedstock (the person who used the ODC may file a claim). Fillable state tax forms For information on how to file for credits or refunds, see the Instructions for Form 720 or Schedule 6 (Form 8849). Fillable state tax forms Conditions to allowance for ODCs exported. Fillable state tax forms   To claim a credit or refund for ODCs that are exported, you must have repaid or agreed to repay the tax to the exporter, or obtained the exporter's written consent to allowance of the credit or refund. Fillable state tax forms You must also have the evidence required by the EPA as proof that the ODCs were exported. Fillable state tax forms Imported Taxable Products An imported product containing or manufactured with ODCs is subject to tax if it is entered into the United States for consumption, use, or warehousing and is listed in the Imported Products Table. Fillable state tax forms The Imported Products Table is listed in Regulations section 52. Fillable state tax forms 4682-3(f)(6). Fillable state tax forms The tax is based on the weight of the ODCs used in the manufacture of the product. Fillable state tax forms Use the following methods to figure the ODC weight. Fillable state tax forms The actual (exact) weight of each ODC used as a material in manufacturing the product. Fillable state tax forms If the actual weight cannot be determined, the ODC weight listed for the product in the Imported Products Table. Fillable state tax forms However, if you cannot determine the actual weight and the table does not list an ODC weight for the product, the rate of tax is 1% of the entry value of the product. Fillable state tax forms Taxable event. Fillable state tax forms   Tax is imposed on an imported taxable product when the product is first sold or used by its importer. Fillable state tax forms The importer is liable for the tax. Fillable state tax forms Use of imported products. Fillable state tax forms   You use an imported product if you put it into service in a trade or business or for the production of income or use it in the making of an article, including incorporation into the article. Fillable state tax forms The loss, destruction, packaging, repackaging, warehousing, or repair of an imported product is not a use of that product. Fillable state tax forms Entry as use. Fillable state tax forms   The importer may choose to treat the entry of a product into the United States as the use of the product. Fillable state tax forms Tax is imposed on the date of entry instead of when the product is sold or used. Fillable state tax forms The choice applies to all imported taxable products that you own and have not used when you make the choice and all later entries. Fillable state tax forms Make the choice by checking the box in Part II of Form 6627. Fillable state tax forms The choice is effective as of the beginning of the calendar quarter to which the Form 6627 applies. Fillable state tax forms You can revoke this choice only with IRS consent. Fillable state tax forms Sale of article incorporating imported product. Fillable state tax forms   The importer may treat the sale of an article manufactured or assembled in the United States as the first sale or use of an imported taxable product incorporated in that article if both the following apply. Fillable state tax forms The importer has consistently treated the sale of similar items as the first sale or use of similar taxable imported products. Fillable state tax forms The importer has not chosen to treat entry into the United States as use of the product. Fillable state tax forms Imported products table. Fillable state tax forms   The table lists all the products that are subject to the tax on imported taxable products and specifies the ODC weight (discussed later) of each product. Fillable state tax forms   Each listing in the table identifies a product by name and includes only products that are described by that name. Fillable state tax forms Most listings identify a product by both name and Harmonized Tariff Schedule (HTS) heading. Fillable state tax forms In those cases, a product is included in that listing only if the product is described by that name and the rate of duty on the product is determined by reference to that HTS heading. Fillable state tax forms A product is included in the listing even if it is manufactured with or contains a different ODC than the one specified in the table. Fillable state tax forms   Part II of the table lists electronic items that are not included within any other list in the table. Fillable state tax forms An imported product is included in this list only if the product meets one of the following tests. Fillable state tax forms It is an electronic component whose operation involves the use of nonmechanical amplification or switching devices such as tubes, transistors, and integrated circuits. Fillable state tax forms It contains components described in (1), which account for more than 15% of the cost of the product. Fillable state tax forms   These components do not include passive electrical devices, such as resistors and capacitors. Fillable state tax forms Items such as screws, nuts, bolts, plastic parts, and similar specially fabricated parts that may be used to construct an electronic item are not themselves included in the listing for electronic items. Fillable state tax forms Rules for listing products. Fillable state tax forms   Products are listed in the table according to the following rules. Fillable state tax forms A product is listed in Part I of the table if it is a mixture containing ODCs. Fillable state tax forms A product is listed in Part II of the table if the Commissioner has determined that the ODCs used as materials in the manufacture of the product under the predominant method are used for purposes of refrigeration or air conditioning, creating an aerosol or foam, or manufacturing electronic components. Fillable state tax forms A product is listed in Part III of the table if the Commissioner has determined that the product meets both the following tests. Fillable state tax forms It is not an imported taxable product. Fillable state tax forms It would otherwise be included within a list in Part II of the table. Fillable state tax forms   For example, floppy disk drive units are listed in Part III because they are not imported taxable products and would have been included in the Part II list for electronic items not specifically identified, but for their listing in Part III. Fillable state tax forms ODC weight. Fillable state tax forms   The Table ODC weight of a product is the weight, determined by the Commissioner, of the ODCs used as materials in the manufacture of the product under the predominant method of manufacturing. Fillable state tax forms The ODC weight is listed in Part II in pounds per single unit of product unless otherwise specified. Fillable state tax forms Modifying the table. Fillable state tax forms   A manufacturer or importer of a product may request the IRS add a product and its ODC weight to the table. Fillable state tax forms They also may request the IRS remove a product from the table, or change or specify the ODC weight of a product. Fillable state tax forms To request a modification, see Regulations section 52. Fillable state tax forms 4682-3(g) for the mailing address and information that must be included in the request. Fillable state tax forms Floor Stocks Tax Tax is imposed on any ODC held (other than by the manufacturer or importer of the ODC) on January 1 for sale or use in further manufacturing. Fillable state tax forms The person holding title (as determined under local law) to the ODC is liable for the tax, whether or not delivery has been made. Fillable state tax forms These chemicals are taxable without regard to the type or size of storage container in which the ODCs are held. Fillable state tax forms The tax may apply to an ODC whether it is in a 14-ounce can or a 30-pound tank. Fillable state tax forms You are liable for the floor stocks tax if you hold any of the following on January 1. Fillable state tax forms At least 400 pounds of ODCs other than halons or methyl chloroform, At least 50 pounds of halons, or At least 1,000 pounds of methyl chloroform. Fillable state tax forms If you are liable for the tax, prepare an inventory on January 1 of the taxable ODCs held on that date for sale or for use in further manufacturing. Fillable state tax forms You must pay this floor stocks tax by June 30 of each year. Fillable state tax forms Report the tax on Form 6627 and Part II of Form 720 for the second calendar quarter. Fillable state tax forms For the tax rates, see the Form 6627 instructions. Fillable state tax forms ODCs not subject to floor stocks tax. Fillable state tax forms   The floor stocks tax is not imposed on any of the following ODCs. Fillable state tax forms ODCs mixed with other ingredients that contribute to achieving the purpose for which the mixture will be used, unless the mixture contains only ODCs and one or more stabilizers. Fillable state tax forms ODCs contained in a manufactured article in which the ODCs will be used for their intended purpose without being released from the article. Fillable state tax forms ODCs that have been reclaimed or recycled. Fillable state tax forms ODCs sold in a qualifying sale for: Use as a feedstock, Export, or Use as a propellant in a metered-dose inhaler. Fillable state tax forms Prev  Up  Next   Home   More Online Publications