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H&r block Index A Alimony paid, Alimony paid. H&r block Alimony received, Alimony received. H&r block Annulment, Divorce or separation. H&r block Assistance (see Tax help) B Basis of property, death of spouse, Death of spouse. H&r block Business expenses, Business and investment expenses. H&r block C Child tax credit, Child tax credit. H&r block Civil service annuities, Civil service retirement. H&r block Community income defined, Community or Separate Property and Income Community income, special rules, Certain community income not treated as community income by one spouse. H&r block Community property defined, Community or Separate Property and Income Community property laws disregarded, Community Property Laws Disregarded Credits Child tax credit, Credits, Taxes, and Payments Earned income credit, Earned income credit. H&r block CSRS annuities, Civil service retirement. H&r block D Death of spouse, basis of property, Death of spouse. H&r block Deductions Alimony paid, Deductions Business expenses, Deductions Investment expenses, Deductions IRA deduction, Deductions Personal expenses, Deductions Dependents, Exemptions Dividends, Dividends, interest, and rents. H&r block Divorce, Divorce or separation. H&r block Domestic partners, Registered domestic partners. H&r block Domicile, Domicile E Earned income credit, Earned income credit. H&r block End of the marital community, End of the Community Equitable relief, Equitable relief. H&r block ESA withdrawals, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). H&r block Estimated tax payments, Estimated tax payments. H&r block Exempt income, Tax-exempt income. H&r block Exemptions Dependent, Exemptions Personal, Exemptions Extensions, Extension of time to file. H&r block F FERS annuities, Civil service retirement. H&r block Form 8958, Community or Separate Property and Income, Identifying Income, Deductions, and Credits, Dividends, interest, and rents. H&r block , Separate Return Preparation Free tax services, Free help with your tax return. H&r block G Gains and losses, Gains and losses. H&r block H Help (see Tax help) I Income Alimony received, Income Civil service annuities, Income Dividends, Income Gains and losses, Income Interest, Income IRA distributions, Income Lump-sum distributions, Income Military retirement pay, Income Partnership income, Income Pensions, Income Rents, Income Separate income, Income from separate property. H&r block Tax-exempt income, Income Wages, earnings, and profits, Income Innocent spouse relief, Relief from liability arising from community property law. H&r block , Equitable relief. H&r block Interest, Dividends, interest, and rents. H&r block Investment expenses, Business and investment expenses. H&r block IRA deduction, IRA deduction. H&r block IRA distributions, Withdrawals from individual retirement arrangements (IRAs) and Coverdell Education Savings Accounts (ESAs). H&r block J Joint return vs. H&r block separate returns, Joint Return Versus Separate Returns L Lump-sum distributions, Lump-sum distributions. H&r block M Military retirement pay, Military retirement pay. H&r block N Nonresident alien spouse, Nonresident alien spouse. H&r block O Overpayments, Overpayments. H&r block P Partnership income, Partnership income. H&r block Partnerships, self-employment tax, Partnerships. H&r block Payments Estimated tax payments, Estimated tax payments. H&r block Federal income tax withheld, Federal income tax withheld. H&r block Pensions, Pensions. H&r block Personal expenses, Personal expenses. H&r block Publications (see Tax help) R Registered domestic partners, Registered domestic partners. H&r block Relief from liability arising from community property law, Relief from liability arising from community property law. H&r block Rents, Dividends, interest, and rents. H&r block S Self-employment tax Partnership, Self-employment tax. H&r block Sole proprietorship, Self-employment tax. H&r block Separate income defined, Separate income. H&r block Separate property defined, Community or Separate Property and Income Separate property income, Income from separate property. H&r block Separate returns Extensions, Extension of time to file. H&r block Separate returns vs. H&r block joint return, Joint Return Versus Separate Returns Separated spouses, Spouses living apart all year. H&r block Separation agreement, Divorce or separation. H&r block Sole proprietorship, self-employment tax, Sole proprietorship. H&r block Spousal agreements, Spousal agreements. H&r block Spouses living apart, Spouses living apart all year. H&r block T Tax help, How To Get Tax Help Tax-exempt income, Tax-exempt income. H&r block TTY/TDD information, How To Get Tax Help W Wages, earnings, and profits, Wages, earnings, and profits. H&r block Withholding tax, Federal income tax withheld. H&r block Prev  Up     Home   More Online Publications
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H&r block Publication 550 - Introductory Material Table of Contents Future Developments What's New Reminders IntroductionOrdering forms and publications. H&r block Tax questions. H&r block Future Developments For the latest information about developments related to Publication 550, such as legislation enacted after it was published, go to www. H&r block irs. H&r block gov/pub550. H&r block What's New Net investment income tax (NIIT). H&r block  Beginning in 2013, you may be subject to the NIIT. H&r block The NIIT applies at a rate of 3. H&r block 8% to certain net investment income of individuals, estates, and trusts that have income above statutory threshold amounts. H&r block See Net investment income tax (NIIT) , later. H&r block Maximum capital gain rates. H&r block  For 2013, the maximum capital gain rates are 0%, 15%, 20%, 25%, and 28%. H&r block See Capital Gain Tax Rates , later, for more information. H&r block Gift tax exclusion amount increased. H&r block  For calendar year 2013, the first $14,000 of gifts to any person (other than gifts of future interests in property) are not included in the total amount of taxable gifts. H&r block See Property Received as a Gift , later. H&r block Reminders Mutual fund distributions. H&r block  Publication 564, Mutual Fund Distributions, has been incorporated into this publication. H&r block Foreign source income. H&r block  If you are a U. H&r block S. H&r block citizen with investment income from sources outside the United States (foreign income), you must report that income on your tax return unless it is exempt by U. H&r block S. H&r block law. H&r block 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. H&r block Employee stock options. H&r block  If you received an option to buy or sell stock or other property as payment for your services, see Publication 525, Taxable and Nontaxable Income, for the special tax rules that apply. H&r block Photographs of missing children. H&r block  The Internal Revenue Service is a proud partner with the National Center for Missing and Exploited Children. H&r block Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. H&r block You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. H&r block Introduction This publication provides information on the tax treatment of investment income and expenses. H&r block It includes information on the tax treatment of investment income and expenses for individual shareholders of mutual funds or other regulated investment companies, such as money market funds. H&r block It explains what investment income is taxable and what investment expenses are deductible. H&r block It explains when and how to show these items on your tax return. H&r block It also explains how to determine and report gains and losses on the disposition of investment property and provides information on property trades and tax shelters. H&r block The glossary at the end of this publication defines many of the terms used. H&r block Investment income. H&r block   This generally includes interest, dividends, capital gains, and other types of distributions including mutual fund distributions. H&r block Investment expenses. H&r block   These include interest paid or incurred to acquire investment property and expenses to manage or collect income from investment property. H&r block Qualified retirement plans and IRAs. H&r block   The rules in this publication do not apply to mutual fund shares held in individual retirement arrangements (IRAs), section 401(k) plans, and other qualified retirement plans. H&r block The value of the mutual fund shares and earnings allocated to you are included in your retirement plan assets and stay tax free generally until the plan distributes them to you. H&r block The tax rules that apply to retirement plan distributions are explained in the following publications. H&r block Publication 560, Retirement Plans for Small Business. H&r block Publication 571, Tax-Sheltered Annuity Plans. H&r block Publication 575, Pension and Annuity Income. H&r block Publication 590, Individual Retirement Arrangements (IRAs). H&r block Publication 721, Tax Guide to U. H&r block S. H&r block Civil Service Retirement Benefits. H&r block    Comments and suggestions. H&r block   We welcome your comments about this publication and your suggestions for future editions. H&r block   You can write to us at the following address: Internal Revenue Service Tax Forms and Publications Division 1111 Constitution Ave. H&r block NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. H&r block Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. H&r block   You can send your comments from www. H&r block irs. H&r block gov/formspubs/. H&r block Click on “More Information” and then on “Comment on Tax Forms and Publications. H&r block ”   Although we cannot respond individually to each comment received, we do appreciate your feedback and will consider your comments as we revise our tax products. H&r block Ordering forms and publications. H&r block   Visit www. H&r block irs. H&r block gov/formspubs/ to download forms and publications, call 1-800-TAX-FORM (1-800-829-3676), or write to the address below and receive a response within 10 days after your request is received. H&r block Internal Revenue Service 1201 N. H&r block Mitsubishi Motorway Bloomington, IL 61705-6613 Tax questions. H&r block   If you have a tax question, check the information available on IRS. H&r block gov or call 1-800-829-1040. H&r block We cannot answer tax questions sent to either of the above addresses. H&r block Prev  Up  Next   Home   More Online Publications