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How Can I File My 2011 Taxes

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How Can I File My 2011 Taxes

How can i file my 2011 taxes 4. How can i file my 2011 taxes   Sales and Trades of Investment Property Table of Contents IntroductionNominees. How can i file my 2011 taxes Topics - This chapter discusses: Useful Items - You may want to see: What Is a Sale or Trade?Dividend versus sale or trade. How can i file my 2011 taxes Worthless Securities Constructive Sales of Appreciated Financial Positions Section 1256 Contracts Marked to Market Basis of Investment PropertyCost Basis Basis Other Than Cost Adjusted Basis Stocks and Bonds How To Figure Gain or LossFair market value. How can i file my 2011 taxes Debt paid off. How can i file my 2011 taxes Payment of cash. How can i file my 2011 taxes Special Rules for Mutual Funds Nontaxable TradesLike-Kind Exchanges Corporate Stocks Exchange of Shares In One Mutual Fund For Shares In Another Mutual Fund Insurance Policies and Annuities U. How can i file my 2011 taxes S. How can i file my 2011 taxes Treasury Notes or Bonds Transfers Between Spouses Related Party TransactionsGain on Sale or Trade of Depreciable Property Capital Gains and LossesCapital or Ordinary Gain or Loss Holding Period Nonbusiness Bad Debts Short Sales Wash Sales Options Straddles Sales of Stock to ESOPs or Certain Cooperatives Rollover of Gain From Publicly Traded Securities Gains on Qualified Small Business Stock Exclusion of Gain From DC Zone Assets Reporting Capital Gains and LossesException 1. How can i file my 2011 taxes Exception 2. How can i file my 2011 taxes Section 1256 contracts and straddles. How can i file my 2011 taxes Market discount bonds. How can i file my 2011 taxes File Form 1099-B or Form 1099-S with the IRS. How can i file my 2011 taxes Capital Losses Capital Gain Tax Rates Special Rules for Traders in SecuritiesHow To Report Introduction This chapter explains the tax treatment of sales and trades of investment property. How can i file my 2011 taxes Investment property. How can i file my 2011 taxes   This is property that produces investment income. How can i file my 2011 taxes Examples include stocks, bonds, and Treasury bills and notes. How can i file my 2011 taxes Property used in a trade or business is not investment property. How can i file my 2011 taxes Form 1099-B. How can i file my 2011 taxes   If you sold property such as stocks, bonds, mutual funds, or certain commodities through a broker during the year, you should receive, for each sale, a Form 1099-B, Proceeds From Broker and Barter Exchange Transactions, or substitute statement, from the broker. How can i file my 2011 taxes You should receive the statement by February 15 of the next year. How can i file my 2011 taxes It will show the gross proceeds from the sale. How can i file my 2011 taxes The IRS will also get a copy of Form 1099-B from the broker. How can i file my 2011 taxes   Use Form 1099-B (or substitute statement received from your broker) to complete Form 8949. How can i file my 2011 taxes If you sold a covered security in 2013, your broker will send you a Form 1099-B (or substitute statement) that shows your basis. How can i file my 2011 taxes This will help you complete Form 8949. How can i file my 2011 taxes Generally, a covered security is a security you acquired after 2010, with certain exceptions explained in the Instructions for Form 8949. How can i file my 2011 taxes    For more information on Form 8949 and Schedule D (Form 1040), see Reporting Capital Gains and Losses in this chapter. How can i file my 2011 taxes Also see the Instructions for Form 8949 and the Instructions for Schedule D (Form 1040). How can i file my 2011 taxes Nominees. How can i file my 2011 taxes   If someone receives gross proceeds as a nominee for you, that person will give you a Form 1099-B, which will show gross proceeds received on your behalf. How can i file my 2011 taxes   If you receive a Form 1099-B that includes gross proceeds belonging to another person, see Nominees , later under Reporting Capital Gains and Losses for more information. How can i file my 2011 taxes Other property transactions. How can i file my 2011 taxes   Certain transfers of property are discussed in other IRS publications. How can i file my 2011 taxes These include: Sale of your main home, discussed in Publication 523, Selling Your Home; Installment sales, covered in Publication 537; Various types of transactions involving business property, discussed in Publication 544, Sales and Other Dispositions of Assets; Transfers of property at death, covered in Publication 559; and Disposition of an interest in a passive activity, discussed in Publication 925. How can i file my 2011 taxes Topics - This chapter discusses: What Is a Sale or Trade? , Basis of Investment Property , Adjusted Basis , How To Figure Gain or Loss , Nontaxable trades , Transfers Between Spouses , Related Party Transactions , Capital Gains and Losses , Reporting Capital Gains and Losses , and Special Rules for Traders in Securities . How can i file my 2011 taxes Useful Items - You may want to see: Publication 551 Basis of Assets Form (and Instructions) Schedule D (Form 1040) Capital Gains and Losses 6781 Gains and Losses From Section 1256 Contracts and Straddles 8582 Passive Activity Loss Limitations 8824 Like-Kind Exchanges 8949 Sales and Other Dispositions of Capital Assets See chapter 5, How To Get Tax Help , for information about getting these publications and forms. How can i file my 2011 taxes What Is a Sale or Trade? This section explains what is a sale or trade. How can i file my 2011 taxes It also explains certain transactions and events that are treated as sales or trades. How can i file my 2011 taxes A sale is generally a transfer of property for money or a mortgage, note, or other promise to pay money. How can i file my 2011 taxes A trade is a transfer of property for other property or services, and may be taxed in the same way as a sale. How can i file my 2011 taxes Sale and purchase. How can i file my 2011 taxes   Ordinarily, a transaction is not a trade when you voluntarily sell property for cash and immediately buy similar property to replace it. How can i file my 2011 taxes The sale and purchase are two separate transactions. How can i file my 2011 taxes But see Like-Kind Exchanges under Nontaxable Trades, later. How can i file my 2011 taxes Redemption of stock. How can i file my 2011 taxes   A redemption of stock is treated as a sale or trade and is subject to the capital gain or loss provisions unless the redemption is a dividend or other distribution on stock. How can i file my 2011 taxes Dividend versus sale or trade. How can i file my 2011 taxes   Whether a redemption is treated as a sale, trade, dividend, or other distribution depends on the circumstances in each case. How can i file my 2011 taxes Both direct and indirect ownership of stock will be considered. How can i file my 2011 taxes The redemption is treated as a sale or trade of stock if: The redemption is not essentially equivalent to a dividend — see Dividends and Other Distributions in chapter 1, There is a substantially disproportionate redemption of stock, There is a complete redemption of all the stock of the corporation owned by the shareholder, or The redemption is a distribution in partial liquidation of a corporation. How can i file my 2011 taxes Redemption or retirement of bonds. How can i file my 2011 taxes   A redemption or retirement of bonds or notes at their maturity generally is treated as a sale or trade. How can i file my 2011 taxes See Stocks, stock rights, and bonds and Discounted Debt Instruments under Capital or Ordinary Gain or Loss, later. How can i file my 2011 taxes   In addition, a significant modification of a bond is treated as a trade of the original bond for a new bond. How can i file my 2011 taxes For details, see Regulations section 1. How can i file my 2011 taxes 1001-3. How can i file my 2011 taxes Surrender of stock. How can i file my 2011 taxes   A surrender of stock by a dominant shareholder who retains ownership of more than half of the corporation's voting shares is treated as a contribution to capital rather than as an immediate loss deductible from taxable income. How can i file my 2011 taxes The surrendering shareholder must reallocate his or her basis in the surrendered shares to the shares he or she retains. How can i file my 2011 taxes Trade of investment property for an annuity. How can i file my 2011 taxes   The transfer of investment property to a corporation, trust, fund, foundation, or other organization, in exchange for a fixed annuity contract that will make guaranteed annual payments to you for life, is a taxable trade. How can i file my 2011 taxes If the present value of the annuity is more than your basis in the property traded, you have a taxable gain in the year of the trade. How can i file my 2011 taxes Figure the present value of the annuity according to factors used by commercial insurance companies issuing annuities. How can i file my 2011 taxes Transfer by inheritance. How can i file my 2011 taxes   The transfer of property of a decedent to the executor or administrator of the estate, or to the heirs or beneficiaries, is not a sale or other disposition. How can i file my 2011 taxes No taxable gain or deductible loss results from the transfer. How can i file my 2011 taxes Termination of certain rights and obligations. How can i file my 2011 taxes   The cancellation, lapse, expiration, or other termination of a right or obligation (other than a securities futures contract) with respect to property that is a capital asset (or that would be a capital asset if you acquired it) is treated as a sale. How can i file my 2011 taxes Any gain or loss is treated as a capital gain or loss. How can i file my 2011 taxes   This rule does not apply to the retirement of a debt instrument. How can i file my 2011 taxes See Redemption or retirement of bonds , earlier. How can i file my 2011 taxes Worthless Securities Stocks, stock rights, and bonds (other than those held for sale by a securities dealer) that became completely worthless during the tax year are treated as though they were sold on the last day of the tax year. How can i file my 2011 taxes This affects whether your capital loss is long term or short term. How can i file my 2011 taxes See Holding Period , later. How can i file my 2011 taxes Worthless securities also include securities that you abandon after March 12, 2008. How can i file my 2011 taxes To abandon a security, you must permanently surrender and relinquish all rights in the security and receive no consideration in exchange for it. How can i file my 2011 taxes All the facts and circumstances determine whether the transaction is properly characterized as an abandonment or other type of transaction, such as an actual sale or exchange, contribution to capital, dividend, or gift. How can i file my 2011 taxes If you are a cash basis taxpayer and make payments on a negotiable promissory note that you issued for stock that became worthless, you can deduct these payments as losses in the years you actually make the payments. How can i file my 2011 taxes Do not deduct them in the year the stock became worthless. How can i file my 2011 taxes How to report loss. How can i file my 2011 taxes   Report worthless securities in Form 8949, Part I or Part II, whichever applies. How can i file my 2011 taxes    Report your worthless securities transactions on Form 8949 with the correct box checked for these transactions. How can i file my 2011 taxes See Form 8949 and the Instructions for Form 8949. How can i file my 2011 taxes Filing a claim for refund. How can i file my 2011 taxes   If you do not claim a loss for a worthless security on your original return for the year it becomes worthless, you can file a claim for a credit or refund due to the loss. How can i file my 2011 taxes You must use Form 1040X, Amended U. How can i file my 2011 taxes S. How can i file my 2011 taxes Individual Income Tax Return, to amend your return for the year the security became worthless. How can i file my 2011 taxes You must file it within 7 years from the date your original return for that year had to be filed, or 2 years from the date you paid the tax, whichever is later. How can i file my 2011 taxes (Claims not due to worthless securities or bad debts generally must be filed within 3 years from the date a return is filed, or 2 years from the date the tax is paid, whichever is later. How can i file my 2011 taxes ) For more information about filing a claim, see Publication 556. How can i file my 2011 taxes Constructive Sales of Appreciated Financial Positions You are treated as having made a constructive sale when you enter into certain transactions involving an appreciated financial position (defined later) in stock, a partnership interest, or certain debt instruments. How can i file my 2011 taxes You must recognize gain as if the position were disposed of at its fair market value on the date of the constructive sale. How can i file my 2011 taxes This gives you a new holding period for the position that begins on the date of the constructive sale. How can i file my 2011 taxes Then, when you close the transaction, you reduce your gain (or increase your loss) by the gain recognized on the constructive sale. How can i file my 2011 taxes Constructive sale. How can i file my 2011 taxes   You are treated as having made a constructive sale of an appreciated financial position if you: Enter into a short sale of the same or substantially identical property, Enter into an offsetting notional principal contract relating to the same or substantially identical property, Enter into a futures or forward contract to deliver the same or substantially identical property (including a forward contract that provides for cash settlement), or Acquire the same or substantially identical property (if the appreciated financial position is a short sale, an offsetting notional principal contract, or a futures or forward contract). How can i file my 2011 taxes   You are also treated as having made a constructive sale of an appreciated financial position if a person related to you enters into a transaction described above with a view toward avoiding the constructive sale treatment. How can i file my 2011 taxes For this purpose, a related person is any related party described under Related Party Transactions , later in this chapter. How can i file my 2011 taxes Exception for nonmarketable securities. How can i file my 2011 taxes   You are not treated as having made a constructive sale solely because you entered into a contract for sale of any stock, debt instrument, or partnership interest that is not a marketable security if it settles within 1 year of the date you enter into it. How can i file my 2011 taxes Exception for certain closed transactions. How can i file my 2011 taxes   Do not treat a transaction as a constructive sale if all of the following are true. How can i file my 2011 taxes You closed the transaction on or before the 30th day after the end of your tax year. How can i file my 2011 taxes You held the appreciated financial position throughout the 60-day period beginning on the date you closed the transaction. How can i file my 2011 taxes Your risk of loss was not reduced at any time during that 60-day period by holding certain other positions. How can i file my 2011 taxes   If a closed transaction is reestablished in a substantially similar position during the 60-day period beginning on the date the first transaction was closed, this exception still applies if the reestablished position is closed before the 30th day after the end of your tax year in which the first transaction was closed and, after that closing, (2) and (3) above are true. How can i file my 2011 taxes   This exception also applies to successive short sales of an entire appreciated financial position. How can i file my 2011 taxes For more information, see Revenue Ruling 2003-1 in Internal Revenue Bulletin 2003-3. How can i file my 2011 taxes This bulletin is available at www. How can i file my 2011 taxes irs. How can i file my 2011 taxes gov/pub/irs-irbs/irb03-03. How can i file my 2011 taxes pdf. How can i file my 2011 taxes Appreciated financial position. How can i file my 2011 taxes   This is any interest in stock, a partnership interest, or a debt instrument (including a futures or forward contract, a short sale, or an option) if disposing of the interest would result in a gain. How can i file my 2011 taxes Exceptions. How can i file my 2011 taxes   An appreciated financial position does not include the following. How can i file my 2011 taxes Any position from which all of the appreciation is accounted for under marked-to-market rules, including section 1256 contracts (described later under Section 1256 Contracts Marked to Market ). How can i file my 2011 taxes Any position in a debt instrument if: The position unconditionally entitles the holder to receive a specified principal amount, The interest payments (or other similar amounts) with respect to the position are payable at a fixed rate or a variable rate described in Regulations section 1. How can i file my 2011 taxes 860G-1(a)(3), and The position is not convertible, either directly or indirectly, into stock of the issuer (or any related person). How can i file my 2011 taxes Any hedge with respect to a position described in (2). How can i file my 2011 taxes Certain trust instruments treated as stock. How can i file my 2011 taxes   For the constructive sale rules, an interest in an actively traded trust is treated as stock unless substantially all of the value of the property held by the trust is debt that qualifies for the exception to the definition of an appreciated financial position (explained in (2) above). How can i file my 2011 taxes Sale of appreciated financial position. How can i file my 2011 taxes   A transaction treated as a constructive sale of an appreciated financial position is not treated as a constructive sale of any other appreciated financial position, as long as you continue to hold the original position. How can i file my 2011 taxes However, if you hold another appreciated financial position and dispose of the original position before closing the transaction that resulted in the constructive sale, you are treated as if, at the same time, you constructively sold the other appreciated financial position. How can i file my 2011 taxes Section 1256 Contracts Marked to Market If you hold a section 1256 contract at the end of the tax year, you generally must treat it as sold at its fair market value on the last business day of the tax year. How can i file my 2011 taxes Section 1256 Contract A section 1256 contract is any: Regulated futures contract, Foreign currency contract, Nonequity option, Dealer equity option, or Dealer securities futures contract. How can i file my 2011 taxes Exceptions. How can i file my 2011 taxes   A section 1256 contract does not include: Interest rate swaps, Currency swaps, Basis swaps, Interest rate caps, Interest rate floors, Commodity swaps, Equity swaps, Equity index swaps, Credit default swaps, or Similar agreements. How can i file my 2011 taxes For more details, including definitions of these terms, see section 1256. How can i file my 2011 taxes Regulated futures contract. How can i file my 2011 taxes   This is a contract that: Provides that amounts which must be deposited to, or can be withdrawn from, your margin account depend on daily market conditions (a system of marking to market), and Is traded on, or subject to the rules of, a qualified board of exchange. How can i file my 2011 taxes A qualified board of exchange is a domestic board of trade designated as a contract market by the Commodity Futures Trading Commission, any board of trade or exchange approved by the Secretary of the Treasury, or a national securities exchange registered with the Securities and Exchange Commission. How can i file my 2011 taxes Foreign currency contract. How can i file my 2011 taxes   This is a contract that: Requires delivery of a foreign currency that has positions traded through regulated futures contracts (or settlement of which depends on the value of that type of foreign currency), Is traded in the interbank market, and Is entered into at arm's length at a price determined by reference to the price in the interbank market. How can i file my 2011 taxes   Bank forward contracts with maturity dates longer than the maturities ordinarily available for regulated futures contracts are considered to meet the definition of a foreign currency contract if the above three conditions are satisfied. How can i file my 2011 taxes   Special rules apply to certain foreign currency transactions. How can i file my 2011 taxes These transactions may result in ordinary gain or loss treatment. How can i file my 2011 taxes For details, see Internal Revenue Code section 988 and Regulations sections 1. How can i file my 2011 taxes 988-1(a)(7) and 1. How can i file my 2011 taxes 988-3. How can i file my 2011 taxes Nonequity option. How can i file my 2011 taxes   This is any listed option (defined later) that is not an equity option. How can i file my 2011 taxes Nonequity options include debt options, commodity futures options, currency options, and broad-based stock index options. How can i file my 2011 taxes A broad-based stock index is based on the value of a group of diversified stocks or securities (such as the Standard and Poor's 500 index). How can i file my 2011 taxes Warrants based on a stock index that are economically, substantially identical in all material respects to options based on a stock index are treated as options based on a stock index. How can i file my 2011 taxes Cash-settled options. How can i file my 2011 taxes   Cash-settled options based on a stock index and either traded on or subject to the rules of a qualified board of exchange are nonequity options if the Securities and Exchange Commission (SEC) determines that the stock index is broad based. How can i file my 2011 taxes   This rule does not apply to options established before the SEC determines that the stock index is broad based. How can i file my 2011 taxes Listed option. How can i file my 2011 taxes   This is any option traded on, or subject to the rules of, a qualified board or exchange (as discussed earlier under Regulated futures contract). How can i file my 2011 taxes A listed option, however, does not include an option that is a right to acquire stock from the issuer. How can i file my 2011 taxes Dealer equity option. How can i file my 2011 taxes   This is any listed option that, for an options dealer: Is an equity option, Is bought or granted by that dealer in the normal course of the dealer's business activity of dealing in options, and Is listed on the qualified board of exchange where that dealer is registered. How can i file my 2011 taxes   An “options dealer” is any person registered with an appropriate national securities exchange as a market maker or specialist in listed options. How can i file my 2011 taxes Equity option. How can i file my 2011 taxes   This is any option: To buy or sell stock, or That is valued directly or indirectly by reference to any stock or narrow-based security index. How can i file my 2011 taxes  Equity options include options on a group of stocks only if the group is a narrow-based stock index. How can i file my 2011 taxes Dealer securities futures contract. How can i file my 2011 taxes   For any dealer in securities futures contracts or options on those contracts, this is a securities futures contract (or option on such a contract) that: Is entered into by the dealer (or, in the case of an option, is purchased or granted by the dealer) in the normal course of the dealer's activity of dealing in this type of contract (or option), and Is traded on a qualified board or exchange (as defined under Regulated futures contract , earlier). How can i file my 2011 taxes A securities futures contract that is not a dealer securities futures contract is treated as described later under Securities Futures Contracts . How can i file my 2011 taxes Marked-to-Market Rules A section 1256 contract that you hold at the end of the tax year will generally be treated as sold at its fair market value on the last business day of the tax year, and you must recognize any gain or loss that results. How can i file my 2011 taxes That gain or loss is taken into account in figuring your gain or loss when you later dispose of the contract, as shown in the example under 60/40 rule, below. How can i file my 2011 taxes Hedging exception. How can i file my 2011 taxes   The marked-to-market rules do not apply to hedging transactions. How can i file my 2011 taxes See Hedging Transactions , later. How can i file my 2011 taxes 60/40 rule. How can i file my 2011 taxes   Under the marked-to-market system, 60% of your capital gain or loss will be treated as a long-term capital gain or loss, and 40% will be treated as a short-term capital gain or loss. How can i file my 2011 taxes This is true regardless of how long you actually held the property. How can i file my 2011 taxes Example. How can i file my 2011 taxes On June 22, 2012, you bought a regulated futures contract for $50,000. How can i file my 2011 taxes On December 31, 2012 (the last business day of your tax year), the fair market value of the contract was $57,000. How can i file my 2011 taxes You recognized a $7,000 gain on your 2012 tax return, treated as 60% long-term and 40% short-term capital gain. How can i file my 2011 taxes On February 1, 2013, you sold the contract for $56,000. How can i file my 2011 taxes Because you recognized a $7,000 gain on your 2012 return, you recognize a $1,000 loss ($57,000 − $56,000) on your 2013 tax return, treated as 60% long-term and 40% short-term capital loss. How can i file my 2011 taxes Limited partners or entrepreneurs. How can i file my 2011 taxes   The 60/40 rule does not apply to dealer equity options or dealer securities futures contracts that result in capital gain or loss allocable to limited partners or limited entrepreneurs (defined later under Hedging Transactions ). How can i file my 2011 taxes Instead, these gains or losses are treated as short term. How can i file my 2011 taxes Terminations and transfers. How can i file my 2011 taxes   The marked-to-market rules also apply if your obligation or rights under section 1256 contracts are terminated or transferred during the tax year. How can i file my 2011 taxes In this case, use the fair market value of each section 1256 contract at the time of termination or transfer to determine the gain or loss. How can i file my 2011 taxes Terminations or transfers may result from any offsetting, delivery, exercise, assignment, or lapse of your obligation or rights under section 1256 contracts. How can i file my 2011 taxes Loss carryback election. How can i file my 2011 taxes   An individual having a net section 1256 contracts loss (defined later), generally can elect to carry this loss back 3 years instead of carrying it over to the next year. How can i file my 2011 taxes See How To Report , later, for information about reporting this election on your return. How can i file my 2011 taxes   The loss carried back to any year under this election cannot be more than the net section 1256 contracts gain in that year. How can i file my 2011 taxes In addition, the amount of loss carried back to an earlier tax year cannot increase or produce a net operating loss for that year. How can i file my 2011 taxes   The loss is carried to the earliest carryback year first, and any unabsorbed loss amount can then be carried to each of the next 2 tax years. How can i file my 2011 taxes In each carryback year, treat 60% of the carryback amount as a long-term capital loss and 40% as a short-term capital loss from section 1256 contracts. How can i file my 2011 taxes   If only a portion of the net section 1256 contracts loss is absorbed by carrying the loss back, the unabsorbed portion can be carried forward, under the capital loss carryover rules, to the year following the loss. How can i file my 2011 taxes (See Capital Losses under Reporting Capital Gains and Losses, later. How can i file my 2011 taxes ) Figure your capital loss carryover as if, for the loss year, you had an additional short-term capital gain of 40% of the amount of net section 1256 contracts loss absorbed in the carryback years and an additional long-term capital gain of 60% of the absorbed loss. How can i file my 2011 taxes In the carryover year, treat any capital loss carryover from losses on section 1256 contracts as if it were a loss from section 1256 contracts for that year. How can i file my 2011 taxes Net section 1256 contracts loss. How can i file my 2011 taxes   This loss is the lesser of: The net capital loss for your tax year determined by taking into account only the gains and losses from section 1256 contracts, or The capital loss carryover to the next tax year determined without this election. How can i file my 2011 taxes Net section 1256 contracts gain. How can i file my 2011 taxes   This gain is the lesser of: The capital gain net income for the carryback year determined by taking into account only gains and losses from section 1256 contracts, or The capital gain net income for that year. How can i file my 2011 taxes  Figure your net section 1256 contracts gain for any carryback year without regard to the net section 1256 contracts loss for the loss year or any later tax year. How can i file my 2011 taxes Traders in section 1256 contracts. How can i file my 2011 taxes   Gain or loss from the trading of section 1256 contracts is capital gain or loss subject to the marked-to-market rules. How can i file my 2011 taxes However, this does not apply to contracts held for purposes of hedging property if any loss from the property would be an ordinary loss. How can i file my 2011 taxes Treatment of underlying property. How can i file my 2011 taxes   The determination of whether an individual's gain or loss from any property is ordinary or capital gain or loss is made without regard to the fact that the individual is actively engaged in dealing in or trading section 1256 contracts related to that property. How can i file my 2011 taxes How To Report If you disposed of regulated futures or foreign currency contracts in 2013 (or had unrealized profit or loss on these contracts that were open at the end of 2012 or 2013), you should receive Form 1099-B, or substitute statement, from your broker. How can i file my 2011 taxes Form 6781. How can i file my 2011 taxes   Use Part I of Form 6781 to report your gains and losses from all section 1256 contracts that are open at the end of the year or that were closed out during the year. How can i file my 2011 taxes This includes the amount shown in box 10 of Form 1099-B. How can i file my 2011 taxes Then enter the net amount of these gains and losses on Schedule D (Form 1040), line 4 or line 11, as appropriate. How can i file my 2011 taxes Include a copy of Form 6781 with your income tax return. How can i file my 2011 taxes   If the Form 1099-B you receive includes a straddle or hedging transaction, defined later, it may be necessary to show certain adjustments on Form 6781. How can i file my 2011 taxes Follow the Form 6781 instructions for completing Part I. How can i file my 2011 taxes Loss carryback election. How can i file my 2011 taxes   To carry back your loss under the election procedures described earlier, file Form 1040X or Form 1045, Application for Tentative Refund, for the year to which you are carrying the loss with an amended Form 6781 and an amended Schedule D (Form 1040) attached. How can i file my 2011 taxes Follow the instructions for completing Form 6781 for the loss year to make this election. How can i file my 2011 taxes Hedging Transactions The marked-to-market rules, described earlier, do not apply to hedging transactions. How can i file my 2011 taxes A transaction is a hedging transaction if both of the following conditions are met. How can i file my 2011 taxes You entered into the transaction in the normal course of your trade or business primarily to manage the risk of: Price changes or currency fluctuations on ordinary property you hold (or will hold), or Interest rate or price changes, or currency fluctuations, on your current or future borrowings or ordinary obligations. How can i file my 2011 taxes You clearly identified the transaction as being a hedging transaction before the close of the day on which you entered into it. How can i file my 2011 taxes This hedging transaction exception does not apply to transactions entered into by or for any syndicate. How can i file my 2011 taxes A syndicate is a partnership, S corporation, or other entity (other than a regular corporation) that allocates more than 35% of its losses to limited partners or limited entrepreneurs. How can i file my 2011 taxes A limited entrepreneur is a person who has an interest in an enterprise (but not as a limited partner) and who does not actively participate in its management. How can i file my 2011 taxes However, an interest is not considered held by a limited partner or entrepreneur if the interest holder actively participates (or did so for at least 5 full years) in the management of the entity, or is the spouse, child (including a legally adopted child), grandchild, or parent of an individual who actively participates in the management of the entity. How can i file my 2011 taxes Hedging loss limit. How can i file my 2011 taxes   If you are a limited partner or entrepreneur in a syndicate, the amount of a hedging loss you can claim is limited. How can i file my 2011 taxes A “hedging loss” is the amount by which the allowable deductions in a tax year that resulted from a hedging transaction (determined without regard to the limit) are more than the income received or accrued during the tax year from this transaction. How can i file my 2011 taxes   Any hedging loss allocated to you for the tax year is limited to your taxable income for that year from the trade or business in which the hedging transaction occurred. How can i file my 2011 taxes Ignore any hedging transaction items in determining this taxable income. How can i file my 2011 taxes If you have a hedging loss that is disallowed because of this limit, you can carry it over to the next tax year as a deduction resulting from a hedging transaction. How can i file my 2011 taxes   If the hedging transaction relates to property other than stock or securities, the limit on hedging losses applies if the limited partner or entrepreneur is an individual. How can i file my 2011 taxes   The limit on hedging losses does not apply to any hedging loss to the extent that it is more than all your unrecognized gains from hedging transactions at the end of the tax year that are from the trade or business in which the hedging transaction occurred. How can i file my 2011 taxes The term “unrecognized gain” has the same meaning as defined under Loss Deferral Rules in Straddles, later. How can i file my 2011 taxes Sale of property used in a hedge. How can i file my 2011 taxes   Once you identify personal property as being part of a hedging transaction, you must treat gain from its sale or exchange as ordinary income, not capital gain. How can i file my 2011 taxes Self-Employment Income Gains and losses derived in the ordinary course of a commodity or option dealer's trading in section 1256 contracts and property related to these contracts are included in net earnings from self-employment. How can i file my 2011 taxes See the Instructions for Schedule SE (Form 1040). How can i file my 2011 taxes In addition, the rules relating to contributions to self-employment retirement plans apply. How can i file my 2011 taxes For information on retirement plan contributions, see Publication 560 and Publication 590. How can i file my 2011 taxes Basis of Investment Property Basis is a way of measuring your investment in property for tax purposes. How can i file my 2011 taxes You must know the basis of your property to determine whether you have a gain or loss on its sale or other disposition. How can i file my 2011 taxes Investment property you buy normally has an original basis equal to its cost. How can i file my 2011 taxes If you get property in some way other than buying it, such as by gift or inheritance, its fair market value may be important in figuring the basis. How can i file my 2011 taxes Cost Basis The basis of property you buy is usually its cost. How can i file my 2011 taxes The cost is the amount you pay in cash, debt obligations, or other property or services. How can i file my 2011 taxes Unstated interest. How can i file my 2011 taxes   If you buy property on a time-payment plan that charges little or no interest, the basis of your property is your stated purchase price, minus the amount considered to be unstated interest. How can i file my 2011 taxes You generally have unstated interest if your interest rate is less than the applicable federal rate. How can i file my 2011 taxes For more information, see Unstated Interest and Original Issue Discount (OID) in Publication 537. How can i file my 2011 taxes Basis Other Than Cost There are times when you must use a basis other than cost. How can i file my 2011 taxes In these cases, you may need to know the property's fair market value or the adjusted basis of the previous owner. How can i file my 2011 taxes Fair market value. How can i file my 2011 taxes   This is the price at which the property would change hands between a buyer and a seller, neither being forced to buy or sell and both having reasonable knowledge of all the relevant facts. How can i file my 2011 taxes Sales of similar property, around the same date, may be helpful in figuring fair market value. How can i file my 2011 taxes Property Received for Services If you receive investment property for services, you must include the property's fair market value in income. How can i file my 2011 taxes The amount you include in income then becomes your basis in the property. How can i file my 2011 taxes If the services were performed for a price that was agreed to beforehand, this price will be accepted as the fair market value of the property if there is no evidence to the contrary. How can i file my 2011 taxes Restricted property. How can i file my 2011 taxes   If you receive, as payment for services, property that is subject to certain restrictions, your basis in the property generally is its fair market value when it becomes substantially vested. How can i file my 2011 taxes Property becomes substantially vested when it is transferable or is no longer subject to substantial risk of forfeiture, whichever happens first. How can i file my 2011 taxes See Restricted Property in Publication 525 for more information. How can i file my 2011 taxes Bargain purchases. How can i file my 2011 taxes   If you buy investment property at less than fair market value, as payment for services, you must include the difference in income. How can i file my 2011 taxes Your basis in the property is the price you pay plus the amount you include in income. How can i file my 2011 taxes Property Received in Taxable Trades If you received investment property in trade for other property, the basis of the new property is its fair market value at the time of the trade unless you received the property in a nontaxable trade. How can i file my 2011 taxes Example. How can i file my 2011 taxes You trade A Company stock for B Company stock having a fair market value of $1,200. How can i file my 2011 taxes If the adjusted basis of the A Company stock is less than $1,200, you have a taxable gain on the trade. How can i file my 2011 taxes If the adjusted basis of the A Company stock is more than $1,200, you have a deductible loss on the trade. How can i file my 2011 taxes The basis of your B Company stock is $1,200. How can i file my 2011 taxes If you later sell the B Company stock for $1,300, you will have a gain of $100. How can i file my 2011 taxes Property Received in Nontaxable Trades If you have a nontaxable trade, you do not recognize gain or loss until you dispose of the property you received in the trade. How can i file my 2011 taxes See Nontaxable Trades , later. How can i file my 2011 taxes The basis of property you received in a nontaxable or partly nontaxable trade is generally the same as the adjusted basis of the property you gave up. How can i file my 2011 taxes Increase this amount by any cash you paid, additional costs you had, and any gain recognized. How can i file my 2011 taxes Reduce this amount by any cash or unlike property you received, any loss recognized, and any liability of yours that was assumed or treated as assumed. How can i file my 2011 taxes Property Received From Your Spouse If property is transferred to you from your spouse (or former spouse, if the transfer is incident to your divorce), your basis is the same as your spouse's or former spouse's adjusted basis just before the transfer. How can i file my 2011 taxes See Transfers Between Spouses , later. How can i file my 2011 taxes Recordkeeping. How can i file my 2011 taxes The transferor must give you the records necessary to determine the adjusted basis and holding period of the property as of the date of the transfer. How can i file my 2011 taxes Property Received as a Gift To figure your basis in property that you received as a gift, you must know its adjusted basis to the donor just before it was given to you, its fair market value at the time it was given to you, the amount of any gift tax paid on it, and the date it was given to you. How can i file my 2011 taxes Fair market value less than donor's adjusted basis. How can i file my 2011 taxes   If the fair market value of the property at the time of the gift was less than the donor's adjusted basis just before the gift, your basis for gain on its sale or other disposition is the same as the donor's adjusted basis plus or minus any required adjustments to basis during the period you hold the property. How can i file my 2011 taxes Your basis for loss is its fair market value at the time of the gift plus or minus any required adjustments to basis during the period you hold the property. How can i file my 2011 taxes No gain or loss. How can i file my 2011 taxes   If you use the basis for figuring a gain and the result is a loss, and then use the basis for figuring a loss and the result is a gain, you will have neither a gain nor a loss. How can i file my 2011 taxes Example. How can i file my 2011 taxes You receive a gift of investment property having an adjusted basis of $10,000 at the time of the gift. How can i file my 2011 taxes The fair market value at the time of the gift is $9,000. How can i file my 2011 taxes You later sell the property for $9,500. How can i file my 2011 taxes You have neither gain nor loss. How can i file my 2011 taxes Your basis for figuring gain is $10,000, and $9,500 minus $10,000 results in a $500 loss. How can i file my 2011 taxes Your basis for figuring loss is $9,000, and $9,500 minus $9,000 results in a $500 gain. How can i file my 2011 taxes Fair market value equal to or more than donor's adjusted basis. How can i file my 2011 taxes   If the fair market value of the property at the time of the gift was equal to or more than the donor's adjusted basis just before the gift, your basis for gain or loss on its sale or other disposition is the donor's adjusted basis plus or minus any required adjustments to basis during the period you hold the property. How can i file my 2011 taxes Also, you may be allowed to add to the donor's adjusted basis all or part of any gift tax paid, depending on the date of the gift. How can i file my 2011 taxes Gift received before 1977. How can i file my 2011 taxes   If you received property as a gift before 1977, your basis in the property is the donor's adjusted basis increased by the total gift tax paid on the gift. How can i file my 2011 taxes However, your basis cannot be more than the fair market value of the gift at the time it was given to you. How can i file my 2011 taxes Example 1. How can i file my 2011 taxes You were given XYZ Company stock in 1976. How can i file my 2011 taxes At the time of the gift, the stock had a fair market value of $21,000. How can i file my 2011 taxes The donor's adjusted basis was $20,000. How can i file my 2011 taxes The donor paid a gift tax of $500 on the gift. How can i file my 2011 taxes Your basis for gain or loss is $20,500, the donor's adjusted basis plus the amount of gift tax paid. How can i file my 2011 taxes Example 2. How can i file my 2011 taxes The facts are the same as in Example 1 except that the gift tax paid was $1,500. How can i file my 2011 taxes Your basis is $21,000, the donor's adjusted basis plus the gift tax paid, but limited to the fair market value of the stock at the time of the gift. How can i file my 2011 taxes Gift received after 1976. How can i file my 2011 taxes   If you received property as a gift after 1976, your basis is the donor's adjusted basis increased by the part of the gift tax paid that was for the net increase in value of the gift. How can i file my 2011 taxes You figure this part by multiplying the gift tax paid on the gift by a fraction. How can i file my 2011 taxes The numerator (top part) is the net increase in value of the gift and the denominator (bottom part) is the amount of the gift. How can i file my 2011 taxes   The net increase in value of the gift is the fair market value of the gift minus the donor's adjusted basis. How can i file my 2011 taxes The amount of the gift is its value for gift tax purposes after reduction by any annual exclusion and marital or charitable deduction that applies to the gift. How can i file my 2011 taxes Example. How can i file my 2011 taxes In 2013, you received a gift of property from your mother. How can i file my 2011 taxes At the time of the gift, the property had a fair market value of $101,000 and an adjusted basis to her of $40,000. How can i file my 2011 taxes The amount of the gift for gift tax purposes was $87,000 ($101,000 minus the $14,000 annual exclusion), and your mother paid a gift tax of $21,000. How can i file my 2011 taxes You figure your basis in the following way: Fair market value $101,000 Minus: Adjusted basis 40,000 Net increase in value of gift $61,000 Gift tax paid $21,000 Multiplied by . How can i file my 2011 taxes 701 ($61,000 ÷ $87,000) . How can i file my 2011 taxes 701 Gift tax due to net increase in value $14,721 Plus: Adjusted basis of property to  your mother 40,000 Your basis in the property $54,721 Part sale, part gift. How can i file my 2011 taxes   If you get property in a transfer that is partly a sale and partly a gift, your basis is the larger of the amount you paid for the property or the transferor's adjusted basis in the property at the time of the transfer. How can i file my 2011 taxes Add to that amount the amount of any gift tax paid on the gift, as described in the preceding discussion. How can i file my 2011 taxes For figuring loss, your basis is limited to the property's fair market value at the time of the transfer. How can i file my 2011 taxes Gift tax information. How can i file my 2011 taxes   For information on gift tax, see Publication 950, Introduction to Estate and Gift Taxes. How can i file my 2011 taxes For information on figuring the amount of gift tax to add to your basis, see Property Received as a Gift in Publication 551. How can i file my 2011 taxes Property Received as Inheritance Before or after 2010. How can i file my 2011 taxes   If you inherited property from a decedent who died before or after 2010, or who died in 2010 and the executor of the decedent's estate elected not to file Form 8939, Allocation of Increase in Basis for Property Acquired From a Decedent, your basis in that property generally is its fair market value (its appraised value on Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return) on: The date of the decedent's death, or The later alternate valuation date if the estate qualifies for, and elects to use, alternate valuation. How can i file my 2011 taxes If no Form 706 was filed, use the appraised value on the date of death for state inheritance or transmission taxes. How can i file my 2011 taxes For stocks and bonds, if no Form 706 was filed and there are no state inheritance or transmission taxes, see the Form 706 instructions for figuring the fair market value of the stocks and bonds on the date of the decedent's death. How can i file my 2011 taxes Appreciated property you gave the decedent. How can i file my 2011 taxes   Your basis in certain appreciated property that you inherited is the decedent's adjusted basis in the property immediately before death rather than its fair market value. How can i file my 2011 taxes This applies to appreciated property that you or your spouse gave the decedent as a gift during the 1-year period ending on the date of death. How can i file my 2011 taxes Appreciated property is any property whose fair market value on the day you gave it to the decedent was more than its adjusted basis. How can i file my 2011 taxes More information. How can i file my 2011 taxes   See Publication 551 for more information on the basis of inherited property, including community property, property held by a surviving tenant in a joint tenancy or tenancy by the entirety, a qualified joint interest, and a farm or closely held business. How can i file my 2011 taxes Inherited in 2010 and executor elected to file Form 8939. How can i file my 2011 taxes   If you inherited property from a decedent who died in 2010 and the executor made the election to file Form 8939, see Publication 4895, Tax Treatment of Property Acquired From a Decedent Dying in 2010, to figure your basis. How can i file my 2011 taxes Adjusted Basis Before you can figure any gain or loss on a sale, exchange, or other disposition of property or figure allowable depreciation, depletion, or amortization, you usually must make certain adjustments (increases and decreases) to the basis of the property. How can i file my 2011 taxes The result of these adjustments to the basis is the adjusted basis. How can i file my 2011 taxes Adjustments to the basis of stocks and bonds are explained in the following discussion. How can i file my 2011 taxes For information about other adjustments to basis, see Publication 551. How can i file my 2011 taxes Stocks and Bonds The basis of stocks or bonds you own generally is the purchase price plus the costs of purchase, such as commissions and recording or transfer fees. How can i file my 2011 taxes If you acquired stock or bonds other than by purchase, your basis is usually determined by fair market value or the previous owner's adjusted basis as discussed earlier under Basis Other Than Cost . How can i file my 2011 taxes The basis of stock must be adjusted for certain events that occur after purchase. How can i file my 2011 taxes For example, if you receive more stock from nontaxable stock dividends or stock splits, you must reduce the basis of your original stock. How can i file my 2011 taxes You must also reduce your basis when you receive nondividend distributions (discussed in chapter 1). How can i file my 2011 taxes These distributions, up to the amount of your basis, are a nontaxable return of capital. How can i file my 2011 taxes The IRS partners with companies that offer Form 8949 and Schedule D (Form 1040) software that can import trades from many brokerage firms and accounting software to help you keep track of your adjusted basis in securities. How can i file my 2011 taxes To find out more, go to www. How can i file my 2011 taxes irs. How can i file my 2011 taxes gov/Filing/Filing-Options. How can i file my 2011 taxes Identifying stock or bonds sold. How can i file my 2011 taxes   If you can adequately identify the shares of stock or the bonds you sold, their basis is the cost or other basis of the particular shares of stock or bonds. How can i file my 2011 taxes Adequate identification. How can i file my 2011 taxes   You will make an adequate identification if you show that certificates representing shares of stock from a lot that you bought on a certain date or for a certain price were delivered to your broker or other agent. How can i file my 2011 taxes Broker holds stock. How can i file my 2011 taxes   If you have left the stock certificates with your broker or other agent, you will make an adequate identification if you: Tell your broker or other agent the particular stock to be sold or transferred at the time of the sale or transfer, and Receive a written confirmation of this from your broker or other agent within a reasonable time. How can i file my 2011 taxes  Stock identified this way is the stock sold or transferred even if stock certificates from a different lot are delivered to the broker or other agent. How can i file my 2011 taxes Single stock certificate. How can i file my 2011 taxes   If you bought stock in different lots at different times and you hold a single stock certificate for this stock, you will make an adequate identification if you: Tell your broker or other agent the particular stock to be sold or transferred when you deliver the certificate to your broker or other agent, and Receive a written confirmation of this from your broker or other agent within a reasonable time. How can i file my 2011 taxes   If you sell part of the stock represented by a single certificate directly to the buyer instead of through a broker, you will make an adequate identification if you keep a written record of the particular stock that you intend to sell. How can i file my 2011 taxes Bonds. How can i file my 2011 taxes   These methods of identification also apply to bonds sold or transferred. How can i file my 2011 taxes Identification not possible. How can i file my 2011 taxes   If you buy and sell securities at various times in varying quantities and you cannot adequately identify the shares you sell, the basis of the securities you sell is the basis of the securities you acquired first. How can i file my 2011 taxes Except for certain mutual fund shares, discussed later, you cannot use the average price per share to figure gain or loss on the sale of the shares. How can i file my 2011 taxes Example. How can i file my 2011 taxes You bought 100 shares of stock of XYZ Corporation in 1998 for $10 a share. How can i file my 2011 taxes In January 1999 you bought another 200 shares for $11 a share. How can i file my 2011 taxes In July 1999 you gave your son 50 shares. How can i file my 2011 taxes In December 2001 you bought 100 shares for $9 a share. How can i file my 2011 taxes In April 2013 you sold 130 shares. How can i file my 2011 taxes You cannot identify the shares you disposed of, so you must use the stock you acquired first to figure the basis. How can i file my 2011 taxes The shares of stock you gave your son had a basis of $500 (50 × $10). How can i file my 2011 taxes You figure the basis of the 130 shares of stock you sold in 2013 as follows: 50 shares (50 × $10) balance of stock bought in 1998 $ 500 80 shares (80 × $11) stock bought in January 1999 880 Total basis of stock sold in 2013 $1,380 Shares in a mutual fund or REIT. How can i file my 2011 taxes    The basis of shares in a mutual fund (or other regulated investment company) or a real estate investment trust (REIT) is generally figured in the same way as the basis of other stock and usually includes any commissions or load charges paid for the purchase. How can i file my 2011 taxes Example. How can i file my 2011 taxes You bought 100 shares of Fund A for $10 a share. How can i file my 2011 taxes You paid a $50 commission to the broker for the purchase. How can i file my 2011 taxes Your cost basis for each share is $10. How can i file my 2011 taxes 50 ($1,050 ÷ 100). How can i file my 2011 taxes Commissions and load charges. How can i file my 2011 taxes   The fees and charges you pay to acquire or redeem shares of a mutual fund are not deductible. How can i file my 2011 taxes You can usually add acquisition fees and charges to your cost of the shares and thereby increase your basis. How can i file my 2011 taxes A fee paid to redeem the shares is usually a reduction in the redemption price (sales price). How can i file my 2011 taxes   You cannot add your entire acquisition fee or load charge to the cost of the mutual fund shares acquired if all of the following conditions apply. How can i file my 2011 taxes You get a reinvestment right because of the purchase of the shares or the payment of the fee or charge. How can i file my 2011 taxes You dispose of the shares within 90 days of the purchase date. How can i file my 2011 taxes You acquire new shares in the same mutual fund or another mutual fund, for which the fee or charge is reduced or waived because of the reinvestment right you got when you acquired the original shares. How can i file my 2011 taxes   The amount of the original fee or charge in excess of the reduction in (3) is added to the cost of the original shares. How can i file my 2011 taxes The rest of the original fee or charge is added to the cost basis of the new shares (unless all three conditions above also apply to the purchase of the new shares). How can i file my 2011 taxes Choosing average basis for mutual fund shares. How can i file my 2011 taxes   You can choose to use the average basis of mutual fund shares if you acquired the identical shares at various times and prices, or you acquired the shares after 2010 in connection with a dividend reinvestment plan, and left them on deposit in an account kept by a custodian or agent. How can i file my 2011 taxes The methods you can use to figure average basis are explained later. How can i file my 2011 taxes Undistributed capital gains. How can i file my 2011 taxes   If you had to include in your income any undistributed capital gains of the mutual fund or REIT, increase your basis in the stock by the difference between the amount you included and the amount of tax paid for you by the fund or REIT. How can i file my 2011 taxes See Undistributed capital gains of mutual funds and REITs under Capital Gain Distributions in chapter 1. How can i file my 2011 taxes Reinvestment right. How can i file my 2011 taxes   This is the right to acquire mutual fund shares in the same or another mutual fund without paying a fee or load charge, or by paying a reduced fee or load charge. How can i file my 2011 taxes      The original cost basis of mutual fund shares you acquire by reinvesting your distributions is the amount of the distributions used to purchase each full or fractional share. How can i file my 2011 taxes This rule applies even if the distribution is an exempt-interest dividend that you do not report as income. How can i file my 2011 taxes Table 4-1. How can i file my 2011 taxes This is a worksheet you can use to keep track of the adjusted basis of your mutual fund shares. How can i file my 2011 taxes Enter the cost per share when you acquire new shares and any adjustments to their basis when the adjustment occurs. How can i file my 2011 taxes This worksheet will help you figure the adjusted basis when you sell or redeem shares. How can i file my 2011 taxes Table 4-1. How can i file my 2011 taxes Mutual Fund Record Mutual Fund Acquired1 Adjustment to Basis Per Share Adjusted2 Basis Per Share Sold or redeemed Date Number of Shares Cost Per Share Date Number of Shares                                                                                                                                                                                                                                                                         1 Include share received from reinvestment of distributions. How can i file my 2011 taxes 2 Cost plus or minus adjustments. How can i file my 2011 taxes Automatic investment service. How can i file my 2011 taxes   If you participate in an automatic investment service, your basis for each share of stock, including fractional shares, bought by the bank or other agent is the purchase price plus a share of the broker's commission. How can i file my 2011 taxes Dividend reinvestment plans. How can i file my 2011 taxes   If you participate in a dividend reinvestment plan and receive stock from the corporation at a discount, your basis is the full fair market value of the stock on the dividend payment date. How can i file my 2011 taxes You must include the amount of the discount in your income. How can i file my 2011 taxes Public utilities. How can i file my 2011 taxes   If, before 1986, you excluded from income the value of stock you had received under a qualified public utility reinvestment plan, your basis in that stock is zero. How can i file my 2011 taxes Stock dividends. How can i file my 2011 taxes   Stock dividends are distributions made by a corporation of its own stock. How can i file my 2011 taxes Generally, stock dividends are not taxable to you. How can i file my 2011 taxes However, see Distributions of Stock and Stock Rights under Dividends and Other Distributions in chapter 1 for some exceptions. How can i file my 2011 taxes If the stock dividends are not taxable, you must divide your basis for the old stock between the old and new stock. How can i file my 2011 taxes New and old stock identical. How can i file my 2011 taxes   If the new stock you received as a nontaxable dividend is identical to the old stock on which the dividend was declared, divide the adjusted basis of the old stock by the number of shares of old and new stock. How can i file my 2011 taxes The result is your basis for each share of stock. How can i file my 2011 taxes Example 1. How can i file my 2011 taxes You owned one share of common stock that you bought for $45. How can i file my 2011 taxes The corporation distributed two new shares of common stock for each share held. How can i file my 2011 taxes You then had three shares of common stock. How can i file my 2011 taxes Your basis in each share is $15 ($45 ÷ 3). How can i file my 2011 taxes Example 2. How can i file my 2011 taxes You owned two shares of common stock. How can i file my 2011 taxes You bought one for $30 and the other for $45. How can i file my 2011 taxes The corporation distributed two new shares of common stock for each share held. How can i file my 2011 taxes You had six shares after the distribution—three with a basis of $10 each ($30 ÷ 3) and three with a basis of $15 each ($45 ÷ 3). How can i file my 2011 taxes New and old stock not identical. How can i file my 2011 taxes   If the new stock you received as a nontaxable dividend is not identical to the old stock on which it was declared, the basis of the new stock is calculated differently. How can i file my 2011 taxes Divide the adjusted basis of the old stock between the old and the new stock in the ratio of the fair market value of each lot of stock to the total fair market value of both lots on the date of distribution of the new stock. How can i file my 2011 taxes Example. How can i file my 2011 taxes You bought a share of common stock for $100. How can i file my 2011 taxes Later, the corporation distributed a share of preferred stock for each share of common stock held. How can i file my 2011 taxes At the date of distribution, your common stock had a fair market value of $150 and the preferred stock had a fair market value of $50. How can i file my 2011 taxes You figure the basis of the old and new stock by dividing your $100 basis between them. How can i file my 2011 taxes The basis of your common stock is $75 (($150 ÷ $200) × $100), and the basis of the new preferred stock is $25 (($50 ÷ $200) × $100). How can i file my 2011 taxes Stock bought at various times. How can i file my 2011 taxes   Figure the basis of stock dividends received on stock you bought at various times and at different prices by allocating to each lot of stock the share of the stock dividends due to it. How can i file my 2011 taxes Taxable stock dividends. How can i file my 2011 taxes   If your stock dividend is taxable when you receive it, the basis of your new stock is its fair market value on the date of distribution. How can i file my 2011 taxes The basis of your old stock does not change. How can i file my 2011 taxes Stock splits. How can i file my 2011 taxes   Figure the basis of stock splits in the same way as stock dividends if identical stock is distributed on the stock held. How can i file my 2011 taxes Stock rights. How can i file my 2011 taxes   A stock right is a right to acquire a corporation's stock. How can i file my 2011 taxes It may be exercised, it may be sold if it has a market value, or it may expire. How can i file my 2011 taxes Stock rights are rarely taxable when you receive them. How can i file my 2011 taxes See Distributions of Stock and Stock Rights under Dividends and Other Distributions in chapter 1. How can i file my 2011 taxes Taxable stock rights. How can i file my 2011 taxes   If you receive stock rights that are taxable, the basis of the rights is their fair market value at the time of distribution. How can i file my 2011 taxes The basis of the old stock does not change. How can i file my 2011 taxes Nontaxable stock rights. How can i file my 2011 taxes   If you receive nontaxable stock rights and allow them to expire, they have no basis. How can i file my 2011 taxes   If you exercise or sell the nontaxable stock rights and if, at the time of distribution, the stock rights had a fair market value of 15% or more of the fair market value of the old stock, you must divide the adjusted basis of the old stock between the old stock and the stock rights. How can i file my 2011 taxes Use a ratio of the fair market value of each to the total fair market value of both at the time of distribution. How can i file my 2011 taxes   If the fair market value of the stock rights was less than 15%, their basis is zero. How can i file my 2011 taxes However, you can choose to divide the basis of the old stock between the old stock and the stock rights. How can i file my 2011 taxes To make the choice, attach a statement to your return for the year in which you received the rights, stating that you choose to divide the basis of the stock. How can i file my 2011 taxes Basis of new stock. How can i file my 2011 taxes   If you exercise the stock rights, the basis of the new stock is its cost plus the basis of the stock rights exercised. How can i file my 2011 taxes Example. How can i file my 2011 taxes You own 100 shares of ABC Company stock, which cost you $22 per share. How can i file my 2011 taxes The ABC Company gave you 10 nontaxable stock rights that would allow you to buy 10 more shares at $26 per share. How can i file my 2011 taxes At the time the stock rights were distributed, the stock had a market value of $30, not including the stock rights. How can i file my 2011 taxes Each stock right had a market value of $3. How can i file my 2011 taxes The market value of the stock rights was less than 15% of the market value of the stock, but you chose to divide the basis of your stock between the stock and the rights. How can i file my 2011 taxes You figure the basis of the rights and the basis of the old stock as follows: 100 shares × $22 = $2,200, basis of old stock   100 shares × $30 = $3,000, market value of old stock   10 rights × $3 = $30, market value of rights   ($3,000 ÷ $3,030) × $2,200 = $2,178. How can i file my 2011 taxes 22, new basis of old stock   ($30 ÷ $3,030) × $2,200 = $21. How can i file my 2011 taxes 78, basis of rights   If you sell the rights, the basis for figuring gain or loss is $2. How can i file my 2011 taxes 18 ($21. How can i file my 2011 taxes 78 ÷ 10) per right. How can i file my 2011 taxes If you exercise the rights, the basis of the stock you acquire is the price you pay ($26) plus the basis of the right exercised ($2. How can i file my 2011 taxes 18), or $28. How can i file my 2011 taxes 18 per share. How can i file my 2011 taxes The remaining basis of the old stock is $21. How can i file my 2011 taxes 78 per share. How can i file my 2011 taxes Investment property received in liquidation. How can i file my 2011 taxes   In general, if you receive investment property as a distribution in partial or complete liquidation of a corporation and if you recognize gain or loss when you acquire the property, your basis in the property is its fair market value at the time of the distribution. How can i file my 2011 taxes S corporation stock. How can i file my 2011 taxes   You must increase your basis in stock of an S corporation by your pro rata share of the following items. How can i file my 2011 taxes All income items of the S corporation, including tax-exempt income, that are separately stated and passed through to you as a shareholder. How can i file my 2011 taxes The nonseparately stated income of the S corporation. How can i file my 2011 taxes The amount of the deduction for depletion (other than oil and gas depletion) that is more than the basis of the property being depleted. How can i file my 2011 taxes   You must decrease your basis in stock of an S corporation by your pro rata share of the following items. How can i file my 2011 taxes Distributions by the S corporation that were not included in your income. How can i file my 2011 taxes All loss and deduction items of the S corporation that are separately stated and passed through to you. How can i file my 2011 taxes Any nonseparately stated loss of the S corporation. How can i file my 2011 taxes Any expense of the S corporation that is not deductible in figuring its taxable income and not properly chargeable to a capital account. How can i file my 2011 taxes The amount of your deduction for depletion of oil and gas wells to the extent the deduction is not more than your share of the adjusted basis of the wells. How can i file my 2011 taxes However, your basis in the stock cannot be reduced below zero. How can i file my 2011 taxes Specialized small business investment company stock or partnership interest. How can i file my 2011 taxes   If you bought this stock or interest as replacement property for publicly traded securities you sold at a gain, you must reduce the basis of the stock or interest by the amount of any postponed gain on that sale. How can i file my 2011 taxes See Rollover of Gain From Publicly Traded Securities , later. How can i file my 2011 taxes Qualified small business stock. How can i file my 2011 taxes   If you bought this stock as replacement property for other qualified small business stock you sold at a gain, you must reduce the basis of this replacement stock by the amount of any postponed gain on the earlier sale. How can i file my 2011 taxes See Gains on Qualified Small Business Stock , later. How can i file my 2011 taxes Short sales. How can i file my 2011 taxes   If you cannot deduct payments you make to a lender in lieu of dividends on stock used in a short sale, the amount you pay to the lender is a capital expense, and you must add it to the basis of the stock used to close the short sale. How can i file my 2011 taxes   See Payments in lieu of dividends , later, for information about deducting payments in lieu of dividends. How can i file my 2011 taxes Premiums on bonds. How can i file my 2011 taxes   If you buy a bond at a premium, the premium is treated as part of your basis in the bond. How can i file my 2011 taxes If you choose to amortize the premium paid on a taxable bond, you must reduce the basis of the bond by the amortized part of the premium each year over the life of the bond. How can i file my 2011 taxes   Although you cannot deduct the premium on a tax-exempt bond, you must amortize it to determine your adjusted basis in the bond. How can i file my 2011 taxes You must reduce the basis of the bond by the premium you amortized for the period you held the bond. How can i file my 2011 taxes   See Bond Premium Amortization in chapter 3 for more information. How can i file my 2011 taxes Market discount on bonds. How can i file my 2011 taxes   If you include market discount on a bond in income currently, increase the basis of your bond by the amount of market discount you include in your income. How can i file my 2011 taxes See Market Discount Bonds in chapter 1 for more information. How can i file my 2011 taxes Bonds purchased at par value. How can i file my 2011 taxes   A bond purchased at par value (face amount) has no premium or discount. How can i file my 2011 taxes When you sell or otherwise dispose of the bond, you figure the gain or loss by comparing the bond proceeds to the purchase price of the bond. How can i file my 2011 taxes Example. How can i file my 2011 taxes You purchased a bond several years ago for its par value of $10,000. How can i file my 2011 taxes You sold the bond this year for $10,100. How can i file my 2011 taxes You have a gain of $100. How can i file my 2011 taxes However, if you had sold the bond for $9,900, you would have a loss of $100. How can i file my 2011 taxes Acquisition discount on short-term obligations. How can i file my 2011 taxes   If you include acquisition discount on a short-term obligation in your income currently, increase the basis of the obligation by the amount of acquisition discount you include in your income. How can i file my 2011 taxes See Discount on Short-Term Obligations in chapter 1 for more information. How can i file my 2011 taxes Original issue discount (OID) on debt instruments. How can i file my 2011 taxes   Increase the basis of a debt instrument by the OID you include in your income. How can i file my 2011 taxes See Original Issue Discount (OID) in chapter 1. How can i file my 2011 taxes Discounted tax-exempt obligations. How can i file my 2011 taxes   OID on tax-exempt obligations is generally not taxable. How can i file my 2011 taxes However, when you dispose of a tax-exempt obligation issued after September 3, 1982, that you acquired after March 1, 1984, you must accrue OID on the obligation to determine its adjusted basis. How can i file my 2011 taxes The accrued OID is added to the basis of the obligation to determine your gain or loss. How can i file my 2011 taxes   For information on determining OID on a long-term obligation, see Debt Instruments Issued After July 1, 1982, and Before 1985 or Debt Instruments Issued After 1984, whichever applies, in Publication 1212 under Figuring OID on Long-Term Debt Instruments. How can i file my 2011 taxes   If the tax-exempt obligation has a maturity of 1 year or less, accrue OID under the rules for acquisition discount on short-term obligations. How can i file my 2011 taxes See Discount on Short-Term Obligations in chapter 1. How can i file my 2011 taxes Stripped tax-exempt obligation. How can i file my 2011 taxes   If you acquired a stripped tax-exempt bond or coupon after October 22, 1986, you must accrue OID on it to determine its adjusted basis when you dispose of it. How can i file my 2011 taxes For stripped tax-exempt bonds or coupons acquired after June 10, 1987, part of this OID may be taxable. How can i file my 2011 taxes You accrue the OID on these obligations in the manner described in chapter 1 under Stripped Bonds and Coupons . How can i file my 2011 taxes   Increase your basis in the stripped tax-exempt bond or coupon by the taxable and nontaxable accrued OID. How can i file my 2011 taxes Also increase your basis by the interest that accrued (but was not paid and was not previously reflected in your basis) before the date you sold the bond or coupon. How can i file my 2011 taxes In addition, for bonds acquired after June 10, 1987, add to your basis any accrued market discount not previously reflected in basis. How can i file my 2011 taxes How To Figure Gain or Loss You figure gain or loss on a sale or trade of property by comparing the amount you realize with the adjusted basis of the property. How can i file my 2011 taxes Gain. How can i file my 2011 taxes   If the amount you realize from a sale or trade is more than the adjusted basis of the property you transfer, the difference is a gain. How can i file my 2011 taxes Loss. How can i file my 2011 taxes   If the adjusted basis of the property you transfer is more than the amount you realize, the difference is a loss. How can i file my 2011 taxes Amount realized. How can i file my 2011 taxes   The amount you realize from a sale or trade of property is everything you receive for the property minus your expenses of sale (such as redemption fees, sales commissions, sales charges, or exit fees). How can i file my 2011 taxes Amount realized includes the money you receive plus the fair market value of any property or services you receive. How can i file my 2011 taxes   If you finance the buyer's purchase of your property and the debt instrument does not provide for adequate stated interest, the unstated interest that you must report as ordinary income will reduce the amount realized from the sale. How can i file my 2011 taxes For more information, see Publication 537. How can i file my 2011 taxes   If a buyer of property issues a debt instrument to the seller of the property, the amount realized is determined by reference to the issue price of the debt instrument, which may or may not be the fair market value of the debt instrument. How can i file my 2011 taxes See Regulations section 1. How can i file my 2011 taxes 1001-1(g). How can i file my 2011 taxes However, if the debt instrument was previously issued by a third party (one not part of the sale transaction), the fair market value of the debt instrument is used to determine the amount realized. How can i file my 2011 taxes Fair market value. How can i file my 2011 taxes   Fair market value is the price at which property would change hands between a buyer and a seller, neither being forced to buy or sell and both having reasonable knowledge of all the relevant facts. How can i file my 2011 taxes Example. How can i file my 2011 taxes You trade A Company stock with an adjusted basis of $7,000 for B Company stock with a fair market value of $10,000, which is your amount realized. How can i file my 2011 taxes Your gain is $3,000 ($10,000 – $7,000). How can i file my 2011 taxes If you also receive a note for $6,000 that has an issue price of $6,000, your gain is $9,000 ($10,000 + $6,000 – $7,000). How can i file my 2011 taxes Debt paid off. How can i file my 2011 taxes   A debt against the property, or against you, that is paid off as a part of the transaction or that is assumed by the buyer must be included in the amount realized. How can i file my 2011 taxes This is true even if neither you nor the buyer is personally liable for the debt. How can i file my 2011 taxes For example, if you sell or trade property that is subject to a nonrecourse loan, the amount you realize generally includes the full amount of the note assumed by the buyer even if the amount of the note is more than the fair market value of the property. How can i file my 2011 taxes Example. How can i file my 2011 taxes You sell stock that you had pledged as security for a bank loan of $8,000. How can i file my 2011 taxes Your basis in the stock is $6,000. How can i file my 2011 taxes The buyer pays off your bank loan and pays you $20,000 in cash. How can i file my 2011 taxes The amount realized is $28,000 ($20,000 + $8,000). How can i file my 2011 taxes Your gain is $22,000 ($28,000 – $6,000). How can i file my 2011 taxes Payment of cash. How can i file my 2011 taxes   If you trade property and cash for other property, the amount you realize is the fair market value of the property you receive. How can i file my 2011 taxes Determine your gain or loss by subtracting the cash you pay and the adjusted basis of the property you trade in from the amount you realize. How can i file my 2011 taxes If the result is a positive number, it is a gain. How can i file my 2011 taxes If the result is a negative number, it is a loss. How can i file my 2011 taxes No gain or loss. How can i file my 2011 taxes   You may have to use a basis for figuring gain that is different from the basis used for figuring loss. How can i file my 2011 taxes In this case, you may have neither a gain nor a loss. How can i file my 2011 taxes See No gain or loss in the discussion on the basis of property you received as a gift under Basis Other Than Cost, earlier. How can i file my 2011 taxes Special Rules for Mutual Funds To figure your gain or loss when you dispose of mutual fund shares, you need to determine which shares were sold and the basis of those shares. How can i file my 2011 taxes If your shares in a mutual fund were acquired all on the same day and for the same price, figuring their basis is not difficu
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The How Can I File My 2011 Taxes

How can i file my 2011 taxes 8. How can i file my 2011 taxes   Dividendos y Otras Distribuciones Table of Contents Recordatorio Introduction Useful Items - You may want to see: Información GeneralDividendos no declarados en el Formulario 1099-DIV. How can i file my 2011 taxes Cómo se le informa del impuesto retenido. How can i file my 2011 taxes Nominatarios. How can i file my 2011 taxes Dividendos OrdinariosDividendos Calificados Dividendos Utilizados para la Compra de más Acciones Fondos de Inversión del Mercado Monetario Distribuciones de Ganancias de CapitalAjuste a la base. How can i file my 2011 taxes Distribuciones que no son DividendosDistribuciones de Liquidación Distribuciones de Acciones y Derechos a Acciones Otras DistribucionesRequisito de declarar ciertos datos. How can i file my 2011 taxes Tratamiento del impuesto mínimo alternativo. How can i file my 2011 taxes Cómo Declarar el Ingreso de DividendosDeducción de los intereses de inversiones. How can i file my 2011 taxes Recordatorio Ingresos de fuentes en el extranjero. How can i file my 2011 taxes  Si es ciudadano de los Estados Unidos con ingresos por concepto de dividendos de fuentes fuera de los Estados Unidos (ingresos del extranjero), tiene que declarar todos estos ingresos en la declaración de impuestos a menos que sean ingresos exentos por las leyes de los EE. How can i file my 2011 taxes UU. How can i file my 2011 taxes Esto es cierto independientemente de si reside dentro o fuera de los EE. How can i file my 2011 taxes UU. How can i file my 2011 taxes y si recibe o no el Formulario 1099 de un pagador extranjero. How can i file my 2011 taxes Introduction Este capítulo explica el trato tributario que se le da a: Dividendos ordinarios, Distribuciones de ganancias de capital, Distribuciones que no sean dividendos y Otras distribuciones que pueda recibir de una sociedad anónima o de un fondo mutuo. How can i file my 2011 taxes Este capítulo también explica cómo se declara el ingreso de dividendos en su declaración de impuestos. How can i file my 2011 taxes Los dividendos son distribuciones de dinero, acciones u otras clases de bienes que le paga a usted una sociedad anónima o fondo mutuo. How can i file my 2011 taxes Puede recibir también dividendos a través de una sociedad colectiva, un caudal hereditario, un fideicomiso o una asociación a la que se le gravan impuestos como a una sociedad anónima. How can i file my 2011 taxes Sin embargo, algunas cantidades recibidas por usted y denominadas dividendos, son de hecho ingresos de intereses. How can i file my 2011 taxes Vea Dividendos que en realidad son intereses , bajo Intereses Sujetos a Impuestos, en el capítulo 7. How can i file my 2011 taxes La mayoría de las distribuciones se pagan en efectivo (o con cheque). How can i file my 2011 taxes No obstante, las distribuciones pueden consistir en más acciones, derechos de suscripción de acciones u otros bienes o servicios adicionales. How can i file my 2011 taxes Useful Items - You may want to see: Publicación 514 Foreign Tax Credit for Individuals (Crédito por impuestos del extranjero para personas físicas), en inglés 550 Investment Income and Expenses (Ingresos y gastos de inversiones), en inglés Formulario (e Instrucciones) Anexo B (Formulario 1040A o 1040) Interest and Ordinary Dividends (Intereses y dividendos ordinarios), en inglés Información General Esta sección explica las reglas generales sobre ingresos de dividendos. How can i file my 2011 taxes Impuesto sobre ingresos no derivados del trabajo de determinados hijos. How can i file my 2011 taxes   El impuesto sobre una parte del ingreso no derivado del trabajo recibido por un hijo en 2013 puede ser tributado a la tasa impositiva correspondiente de los padres. How can i file my 2011 taxes Si es así, tiene que completar el Formulario 8615, Tax for Certain Children Who Have Unearned Income (Impuestos para determinados hijos que tienen ingresos no derivados del trabajo), en inglés, y adjuntarlo a la declaración de impuestos del hijo. How can i file my 2011 taxes Si no es así, no se requiere el Formulario 8615 y los ingresos del menor están sujetos a la tasa impositiva que le corresponde. How can i file my 2011 taxes       Algunos padres o madres pueden optar por incluir los intereses y dividendos del hijo en la declaración de impuestos del padre o la madre si se cumplen ciertos requisitos. How can i file my 2011 taxes Si puede, utilice el Formulario 8814, Parents' Election To Report Child's Interest and Dividends (Elección del padre o de la madre de declarar los intereses y dividendos de un hijo), en inglés, para este propósito. How can i file my 2011 taxes   Si desea obtener más información sobre el impuesto sobre los ingresos no derivados del trabajo de un hijo y la elección de los padres, vea el capítulo 31. How can i file my 2011 taxes Beneficiario de un caudal hereditario o fideicomiso. How can i file my 2011 taxes    Los dividendos y otras distribuciones que reciba como beneficiario de un caudal hereditario o de un fideicomiso por lo general se consideran ingresos tributables. How can i file my 2011 taxes El fiduciario debería enviarle un Anexo K-1 (Formulario 1041), Beneficiary's Share of Income, Deductions, Credits, etc. How can i file my 2011 taxes (Parte del ingreso, deducciones, créditos, etc. How can i file my 2011 taxes , de un beneficiario), en inglés. How can i file my 2011 taxes Su copia del Anexo K-1 (Formulario 1041) e instrucciones le indicarán dónde debe declarar los ingresos en el Formulario 1040. How can i file my 2011 taxes Número de Seguro Social (SSN, por sus siglas en inglés) o número de identificación de contribuyente individual (ITIN por sus siglas en inglés). How can i file my 2011 taxes    Tiene que darle su nombre y número de Seguro Social (o su número de identificación de contribuyente individual (ITIN, por sus siglas en inglés)) a toda persona que esté obligada por la ley federal de impuestos a expedir una declaración, un informe u otro documento relacionado con usted. How can i file my 2011 taxes Esto incluye las entidades que pagan dividendos. How can i file my 2011 taxes Es posible que tenga que pagar una multa si no le proporciona su número de Seguro Social o su número de identificación de contribuyente individual (ITIN) a la entidad que paga los dividendos. How can i file my 2011 taxes Para obtener más información sobre los números de Seguro Social y los números de identificación de contribuyente individual, vea Número de Seguro Social en el capítulo 1. How can i file my 2011 taxes Retención adicional. How can i file my 2011 taxes   El ingreso de dividendos por lo general no está sujeto a la retención normal. How can i file my 2011 taxes Sin embargo, podría estar sujeto a la retención adicional de impuestos para asegurar que el impuesto sobre el ingreso sea recaudado sobre ese ingreso. How can i file my 2011 taxes Conforme a la retención adicional de impuestos, la entidad que paga los dividendos tiene que retener impuestos sobre los ingresos de la cantidad que le paga a usted, aplicándo la tasa de retención correspondiente. How can i file my 2011 taxes   También puede requerirse una retención adicional de impuestos si el IRS ha determinado que usted ha declarado una cantidad inferior de ingresos de intereses o dividendos de lo que dn verdad recibió. How can i file my 2011 taxes Para más información, vea Retención Adicional , en el capítulo 4. How can i file my 2011 taxes Certificado de acciones a nombre de dos o más personas. How can i file my 2011 taxes   Si dos o más personas tienen acciones de propiedad conjunta, propiedad en tenencia conyugal o propiedad en tenencia común, la parte de los dividendos de las acciones que le corresponde a cada persona está determinada por las leyes locales. How can i file my 2011 taxes Formulario 1099-DIV. How can i file my 2011 taxes   La mayoría de las sociedades anónimas y fondos mutuos usan el Formulario 1099-DIV, Dividends and Distributions (Dividendos y distribuciones), en inglés, para informarle de las distribuciones que recibió de ellas durante el año. How can i file my 2011 taxes Guarde este formulario con su documentación. How can i file my 2011 taxes No tiene que adjuntar el formulario a su declaración de impuestos. How can i file my 2011 taxes Dividendos no declarados en el Formulario 1099-DIV. How can i file my 2011 taxes   Aun si no recibe el Formulario 1099-DIV, tendrá que declarar todos sus ingresos de dividendos sujetos a impuestos. How can i file my 2011 taxes Por ejemplo, podría recibir acciones repartidas de dividendos de sociedades colectivas o de sociedades anónimas de tipo S. How can i file my 2011 taxes A usted se le informa de dichos dividendos en el Anexo K-1 (del Formulario 1065), Partner's Share of Income, Deductions, Credits, etc. How can i file my 2011 taxes (Parte de los ingresos, deducciones, créditos, etc. How can i file my 2011 taxes , correspondiente al socio), en inglés, y en el Anexo K-1 (del Formulario 1120S), Shareholder's Share of Income, Deductions, Credits, etc. How can i file my 2011 taxes (Parte de los ingresos, deducciones, créditos, etc. How can i file my 2011 taxes , correspondiente al accionista), en inglés. How can i file my 2011 taxes Cómo se le informa del impuesto retenido. How can i file my 2011 taxes   Si se le retienen impuestos sobre su ingreso de dividendos, el pagador tiene que darle un Formulario 1099-DIV que indica la cantidad retenida. How can i file my 2011 taxes Nominatarios. How can i file my 2011 taxes   Si alguien recibe distribuciones como nominatario suyo, esa persona le dará un Formulario 1099-DIV que indicará las distribuciones recibidas en nombre de usted. How can i file my 2011 taxes Formulario 1099-MISC. How can i file my 2011 taxes   A usted se le tiene que informar de ciertos pagos sustitutivos en lugar de dividendos o intereses exentos de impuestos que recibe de un agente corredor bursátil en su nombre en el Formulario 1099-MISC, Miscellaneous Income (Ingresos misceláneos), en inglés, o en un documento similar. How can i file my 2011 taxes Vea Reporting Substitute Payments (Cómo informar de pagos sustitutivos), bajo Short Sales (Ventas a corto al descubierto), en el capítulo 4 de la Publicación 550, en inglés, para más información sobre cómo informar de estos pagos. How can i file my 2011 taxes Cantidad incorrecta que aparece en un Formulario 1099. How can i file my 2011 taxes   Si recibe un Formulario 1099 que indica una cantidad incorrecta (u otra información incorrecta), debe pedirle a la persona que le dio el formulario que le envíe otro formulario corregido. How can i file my 2011 taxes En el nuevo Formulario 1099 que recibirá aparecerá la palabra “ Corrected ” (Corregido). How can i file my 2011 taxes Dividendos de acciones vendidas. How can i file my 2011 taxes   Si se venden o intercambian acciones, o si se enajenan de otra manera después de que se declare un dividendo pero antes de ser pagado, el dueño oficial (usualmente la persona a quien se le expide el cheque de dividendos) tiene que incluir el dividendo en sus ingresos. How can i file my 2011 taxes Dividendos recibidos en enero. How can i file my 2011 taxes   A usted se le considera que ha recibido un dividendo el 31 de diciembre si un fondo mutuo (u otra compañía de inversiones reglamentada) o una sociedad de inversión inmobiliaria (REIT, por sus siglas en inglés) declara un dividendo (incluyendo todo dividendo que produzca intereses exentos o una distribución de ganancias de capital) en octubre, noviembre o diciembre, pagadero a los accionistas oficiales en una fecha de uno de estos meses, pero que realmente paga el dividendo durante enero del próximo año calendario. How can i file my 2011 taxes Usted tiene que declarar el dividendo en el año en que fue declarado. How can i file my 2011 taxes Dividendos Ordinarios Los dividendos ordinarios (sujetos a impuestos) son la distribución más común hecha por una sociedad anónima o un fondo mutuo. How can i file my 2011 taxes Se pagan usando ingresos y ganancias y son considerados ingresos ordinarios para usted. How can i file my 2011 taxes Esto significa que no son ganancias de capital. How can i file my 2011 taxes Puede suponer que todo dividendo que reciba de acciones comunes o preferentes es un dividendo ordinario a menos que la sociedad anónima o el fondo mutuo que efectúa el pago le indique lo contrario. How can i file my 2011 taxes Los dividendos ordinarios se muestran en el recuadro 1a del Formulario 1099-DIV que usted reciba. How can i file my 2011 taxes Dividendos Calificados Los dividendos calificados son los dividendos ordinarios sujetos a la misma tasa impositiva máxima del 0%, 15% o 20% que corresponde a las ganancias netas de capital. How can i file my 2011 taxes Deben indicarse en el recuadro 1b del Formulario 1099-DIV que reciba. How can i file my 2011 taxes La tasa máxima del impuesto sobre los dividendos calificados es: 0% sobre toda cantidad que de otro modo se le impondrían impuestos a una tasa del 10% o del 15%. How can i file my 2011 taxes 15% sobre toda cantidad que de otro modo se le impondrían impuestos a tasas mayores de 15%, pero menores de 39. How can i file my 2011 taxes 6%. How can i file my 2011 taxes 20% sobre toda cantidad que de otro modo se le impondrían impuestos a una tasa de 39. How can i file my 2011 taxes 6%. How can i file my 2011 taxes Para tener derecho a la tasa impositiva máxima, todos los requisitos siguientes tienen que cumplirse: Los dividendos tienen que haber sido pagados por una sociedad anónima estadounidense o una sociedad anónima extranjera calificada. How can i file my 2011 taxes Vea Sociedad anónima extranjera calificada , más adelante. How can i file my 2011 taxes Los dividendos no tienen la misma clasificación que aquéllos incluidos más adelante bajo Dividendos que no son dividendos calificados . How can i file my 2011 taxes Usted cumple el período de tenencia (tema que se explica a continuación). How can i file my 2011 taxes Período de tenencia. How can i file my 2011 taxes   Usted tiene que haber tenido las acciones por más de 60 días durante el período de 121 días que comienza 60 días antes de la fecha del ex dividendo. How can i file my 2011 taxes La fecha del ex dividendo es la primera fecha que sigue a la declaración del dividendo en la cual el comprador de las acciones no tiene derecho a recibir el siguiente pago de dividendos. How can i file my 2011 taxes En su lugar, el vendedor recibirá el dividendo. How can i file my 2011 taxes   Cuando cuente el número de días que tuvo las acciones, incluya el día en que enajenó las acciones, pero no el día en que las adquirió. How can i file my 2011 taxes Vea los ejemplos más adelante. How can i file my 2011 taxes Excepción para acciones preferentes. How can i file my 2011 taxes   En el caso de acciones preferentes, tiene que haber tenido las acciones por más de 90 días durante el período de 181 días que comienza 90 días antes de la fecha del ex dividendo, si los dividendos se deben a períodos cuyo total es más de 366 días. How can i file my 2011 taxes Si los dividendos preferentes se deben a períodos cuyo total es menos de 367 días, les corresponde el período de tenencia del párrafo anterior. How can i file my 2011 taxes Ejemplo 1. How can i file my 2011 taxes Usted compró 5,000 acciones ordinarias de la Compañía XYZ el 9 de julio de 2013. How can i file my 2011 taxes La Compañía XYZ pagó un dividendo en efectivo de 10 centavos por cada acción. How can i file my 2011 taxes La fecha del ex dividendo fue el 16 de julio de 2013. How can i file my 2011 taxes El Formulario 1099-DIV de la Compañía XYZ muestra $500 en el recuadro 1a (dividendos ordinarios) y en el recuadro 1b (dividendos calificados). How can i file my 2011 taxes No obstante, usted vendió las 5,000 acciones el 12 de agosto de 2013. How can i file my 2011 taxes Tuvo las acciones de la Compañía XYZ por sólo 34 días del período de 121 días (desde el 10 de julio de 2013 hasta el 12 de agosto de 2013). How can i file my 2011 taxes El período de 121 días comenzó el 17 de mayo de 2013 (60 días antes de la fecha del ex dividendo) y terminó el 14 de septiembre de 2013. How can i file my 2011 taxes Usted no tiene dividendos calificados de la Compañía XYZ porque tuvo las acciones de la compañía por menos de 61 días. How can i file my 2011 taxes Ejemplo 2. How can i file my 2011 taxes Suponga que los hechos son los mismos que en el Ejemplo 1, excepto que compró las acciones el 15 de julio de 2013 (el día antes de la fecha del ex dividendo) y vendió las acciones el 16 de septiembre de 2013. How can i file my 2011 taxes Usted tuvo las acciones por 63 días (desde el 16 de julio de 2013 hasta el 16 de septiembre de 2013). How can i file my 2011 taxes Los $500 de dividendos calificados mostrados en el recuadro 1b del Formulario 1099-DIV son en su totalidad dividendos calificados porque tuvo las acciones por 61 días del período de 121 días (desde el 16 de julio de 2013 hasta el 14 de septiembre de 2013). How can i file my 2011 taxes Ejemplo 3. How can i file my 2011 taxes Usted compró 10,000 acciones ordinarias del Fondo Mutuo ABC el 9 de julio de 2013. How can i file my 2011 taxes El Fondo Mutuo ABC pagó un dividendo en efectivo de 10 centavos por cada acción. How can i file my 2011 taxes La fecha del ex dividendo fue el 16 de julio de 2013. How can i file my 2011 taxes El Fondo Mutuo ABC le informa que la parte del dividendo que puede ser tratada como dividendos calificados equivale a 2 centavos por cada acción. How can i file my 2011 taxes El Formulario 1099-DIV del Fondo Mutuo ABC muestra dividendos ordinarios de $1,000 y dividendos calificados de $200. How can i file my 2011 taxes Sin embargo, usted vendió las 10,000 acciones el 12 de agosto de 2013. How can i file my 2011 taxes No tiene dividendos calificados del Fondo Mutuo ABC porque tuvo las acciones del Fondo Mutuo ABC menos de 61 días. How can i file my 2011 taxes Reducción del período de tenencia cuando disminuya el riesgo de pérdida. How can i file my 2011 taxes   Al determinar si usted cumplió el período mínimo de tenencia del que se habló anteriormente, no puede contar ningún día durante el cual se cumpliera alguna de las situaciones siguientes: Tuvo una opción para vender, estaba bajo obligación por contrato de venta o había hecho (pero no cerrado) una venta al descubierto de acciones o valores sustancialmente iguales. How can i file my 2011 taxes Era el otorgante (girador) de una opción de compra de acciones o valores bursátiles sustancialmente iguales. How can i file my 2011 taxes Su riesgo de pérdida disminuye por tener una o más posiciones en bienes sustancialmente iguales o afines. How can i file my 2011 taxes   Para información sobre cómo aplicar la condición (3), vea la sección 1. How can i file my 2011 taxes 246-5 de los Reglamentos. How can i file my 2011 taxes Sociedad anónima extranjera calificada. How can i file my 2011 taxes   Una sociedad anónima extranjera es una compañía extranjera calificada si cumple alguna de las siguientes condiciones: La sociedad anónima está incorporada (constituida legalmente) en un territorio de los Estados Unidos. How can i file my 2011 taxes La sociedad anónima reúne los requisitos para recibir los beneficios de un tratado amplio de impuestos sobre el ingreso con los Estados Unidos que el Departamento del Tesoro considere satisfactorio para este propósito y que incluya un programa de intercambio de información. How can i file my 2011 taxes Para una lista de estos tratados, vea la Tabla 8-1. How can i file my 2011 taxes La sociedad anónima no cumple las condiciones (1) o (2) anteriores, pero las acciones por las cuales se paga el dividendo son comercializables en un mercado de valores bursátiles establecido en los Estados Unidos. How can i file my 2011 taxes Vea Acciones comercializables listadas , más adelante. How can i file my 2011 taxes Excepción. How can i file my 2011 taxes   Una sociedad anónima no es una sociedad anónima extranjera calificada si es una compañía extranjera de inversiones pasivas durante el año tributario en el cual se pagan los dividendos o durante el año tributario anterior. How can i file my 2011 taxes Acciones comercializables listadas. How can i file my 2011 taxes   Todas las acciones (tales como acciones comunes, ordinarias o preferentes) o recibos de depósito estadounidenses respecto a esas acciones, satisfacen el requisito (3), mencionado anteriormente bajo Sociedad anónima extranjera calificada , si se listan (cotizan) en una bolsa de valores nacional que está inscrita conforme a la sección 6 de la Securities Exchange Act (Ley de la Bolsa de Valores) de 1934 o en el Mercado de Valores Nasdaq. How can i file my 2011 taxes Si desea ver una lista de las bolsas que reúnen estos requisitos, vea www. How can i file my 2011 taxes sec. How can i file my 2011 taxes gov/divisions/marketreg/mrexchanges. How can i file my 2011 taxes shtml, en inglés. How can i file my 2011 taxes Dividendos que no son dividendos calificados. How can i file my 2011 taxes   Los dividendos enumerados a continuación no son dividendos calificados. How can i file my 2011 taxes No son dividendos calificados aunque se encuentren indicados en el recuadro 1b del Formulario 1099-DIV. How can i file my 2011 taxes Distribuciones de ganancias de capital. How can i file my 2011 taxes Dividendos pagados sobre depósitos en cajas mutuas de ahorros, bancos cooperativos, cooperativas de crédito, asociaciones de crédito a la construcción estadounidenses, asociaciones de préstamo y ahorro estadounidenses, asociaciones federales de préstamo y ahorro e instituciones financieras similares. How can i file my 2011 taxes Declare estos ingresos como ingreso de intereses. How can i file my 2011 taxes Dividendos de una sociedad anónima que es una organización exenta de impuestos o una cooperativa agrícola durante el año tributario de la sociedad anónima en el cual se pagaron los dividendos o durante el año tributable anterior de la sociedad anónima. How can i file my 2011 taxes Dividendos pagados por una sociedad anónima sobre valores bursátiles del empleador tenidos en la fecha de registro por un plan de compra de acciones para empleados (ESOP, por sus siglas en inglés) mantenido por esa sociedad anónima. How can i file my 2011 taxes Dividendos sobre acciones hasta el punto que usted esté obligado (ya sea por venta al descubierto o de otra manera) a hacer pagos afines por posiciones en bienes sustancialmente similares o relacionados. How can i file my 2011 taxes Pagos en lugar de dividendos, pero sólo si usted sabe o tiene razón de saber que los pagos no son dividendos calificados. How can i file my 2011 taxes Pagos mostrados en el recuadro 1b del Formulario 1099-DIV, provenientes de una sociedad anónima extranjera hasta el punto que usted sepa o tenga razón de saber que los pagos no son dividendos calificados. How can i file my 2011 taxes Tabla 8-1. How can i file my 2011 taxes Tratados de Impuestos sobre los Ingresos Los tratados de impuestos sobre los ingresos que los Estados Unidos tiene con los siguientes países cumplen la condición (2) bajo Sociedad anónima extranjera calificada. How can i file my 2011 taxes       Australia India Reino Austria Indonesia Unido Alemania Irlanda República Bangladesh Islandia Checa Barbados Israel República Bélgica Italia Eslovaca Bulgaria Jamaica Rumania Canadá Japón Sri Lanka China Kazajstán Suecia Chipre Letonia Suiza Corea Lituania Sudáfrica Dinamarca Luxemburgo Tailandia Egipto Malta Trinidad y Eslovenia Marruecos Tobago España México Túnez Estonia Noruega Turquía Federación Nueva Ucrania Rusa Zelandia Venezuela Filipinas Países Bajos (Holanda)   Finlandia Paquistán   Francia Polonia   Grecia Portugal   Hungría       Dividendos Utilizados para la Compra de más Acciones La sociedad anónima en la cual usted tiene acciones podría tener un plan para la reinversión de dividendos. How can i file my 2011 taxes Tales planes le permiten optar por el uso de sus dividendos para comprar (por medio de un agente) más acciones en la sociedad anónima en vez de recibir los dividendos en efectivo. How can i file my 2011 taxes La mayoría de los fondos de inversión también permiten a los accionistas reinvertir automáticamente las distribuciones para comprar más acciones en el fondo en lugar de recibir dinero en efectivo. How can i file my 2011 taxes Si utiliza los dividendos para comprar más acciones al precio justo de mercado, todavía tiene que declarar los dividendos como ingreso. How can i file my 2011 taxes Si es miembro de un plan de reinversión de dividendos que le permite comprar más acciones a un precio menor del precio justo de mercado, tiene que declarar como ingreso de dividendos el valor justo de mercado de las acciones adicionales el día del pago de los dividendos. How can i file my 2011 taxes También tiene que declarar como ingreso de dividendos todos los cargos por servicios restados de sus dividendos en efectivo antes de que los dividendos sean utilizados para comprar acciones adicionales. How can i file my 2011 taxes Pero tal vez pueda deducir el cargo por servicios. How can i file my 2011 taxes Vea el capítulo 28 para más información sobre la deducción de gastos relativos a la producción de ingresos. How can i file my 2011 taxes En algunos planes de reinversión de dividendos, se puede invertir más efectivo para comprar acciones a un precio menor del valor justo de mercado. How can i file my 2011 taxes Si elige hacer esto, tiene que declarar como ingreso de dividendos la diferencia entre el efectivo que invierte y el valor justo de mercado de las acciones que compra. How can i file my 2011 taxes Al calcular esta cantidad, utilice el valor justo de mercado de las acciones el día del pago del dividendo. How can i file my 2011 taxes Fondos de Inversión del Mercado Monetario Declare las cantidades que reciba de fondos de inversión del mercado monetario como ingreso de dividendos. How can i file my 2011 taxes Los fondos de inversión del mercado monetario son una clase de fondo mutuo y no deben ser confundidos con cuentas bancarias del mercado monetario que pagan intereses. How can i file my 2011 taxes Distribuciones de Ganancias de Capital Las distribuciones de ganancias de capital (se denominan también dividendos de ganancias de capital) le son pagadas a usted o acreditadas a su cuenta por fondos mutuos (u otras sociedades inversionistas reglamentadas) y sociedades de inversión inmobiliaria (REIT, por sus siglas en inglés). How can i file my 2011 taxes Estas distribuciones se mostrarán en el recuadro 2a del Formulario 1099-DIV que recibe del fondo mutuo o de la sociedad de inversión inmobiliaria. How can i file my 2011 taxes Declare las distribuciones de ganancias de capital como ganancias de capital a largo plazo independientemente de cuánto tiempo usted haya tenido las acciones en el fondo mutuo o en la sociedad de inversión inmobiliaria. How can i file my 2011 taxes Ganancias de capital no distribuidas provenientes de fondos mutuos y sociedades de inversión inmobiliaria. How can i file my 2011 taxes    Algunos fondos mutuos y sociedades de inversión inmobiliaria retienen sus ganancias de capital a largo plazo y pagan impuesto sobre ellas. How can i file my 2011 taxes Tiene que tratar su parte de estas ganancias como distribuciones, aunque en realidad no las reciba. How can i file my 2011 taxes Sin embargo, éstas no se incluyen en el Formulario 1099-DIV. How can i file my 2011 taxes En lugar de esto, a usted se le informa de dichas ganancias en el recuadro 1a del Formulario 2439 (en inglés). How can i file my 2011 taxes   Declare las ganancias de capital no distribuidas (recuadro 1a del Formulario 2439) como ganancias de capital a largo plazo en la columna (h) en la línea 11 del Anexo D (Formulario 1040). How can i file my 2011 taxes   Los impuestos pagados sobre estas ganancias por el fondo mutuo o la sociedad de inversión inmobiliaria se pueden ver en el recuadro 2 del Formulario 2439. How can i file my 2011 taxes Para que el pago de dichos impuestos se le acredite a usted, anótelos en la línea 71 del Formulario 1040 y marque el recuadro “ a ” en esa línea. How can i file my 2011 taxes Adjunte la Copia B del Formulario 2439 a su declaración y mantenga la Copia C para sus archivos. How can i file my 2011 taxes Ajuste a la base. How can i file my 2011 taxes   Aumente la base del fondo mutuo o sus intereses en una sociedad de inversión inmobiliaria por la diferencia entre la ganancia que declare y la cantidad de impuesto pagado que se le acredite a usted. How can i file my 2011 taxes Información adicional. How can i file my 2011 taxes   Para más información sobre el trato dado a las distribuciones de fondos mutuos, vea la Publicación 550, en inglés. How can i file my 2011 taxes Distribuciones que no son Dividendos Una distribución que no sea en forma de dividendo es una distribución que no se paga de los ingresos y ganancias de una sociedad anónima o un fondo mutuo. How can i file my 2011 taxes Usted debe recibir un Formulario 1099-DIV u otro estado de cuentas mostrándole la distribución que no sea en forma de dividendo. How can i file my 2011 taxes En el Formulario 1099-DIV, una distribución que no sea en forma de dividendo se mostrará en el recuadro 3. How can i file my 2011 taxes Si no recibe tal estado de cuentas, declare la distribución como un dividendo ordinario. How can i file my 2011 taxes Ajuste a la base. How can i file my 2011 taxes   Una distribución que no sea en forma de dividendo reduce la base de sus acciones. How can i file my 2011 taxes No se le gravan impuestos hasta que su base en las acciones se recupere por completo. How can i file my 2011 taxes Esta parte no sujeta a impuestos también se denomina rendimiento de capital. How can i file my 2011 taxes Es un rendimiento de la inversión en las acciones de la empresa. How can i file my 2011 taxes Si compra acciones de una sociedad anónima en lotes diferentes y en diferentes ocasiones y no puede identificar definitivamente las acciones sujetas a las distribuciones que no sean en forma de dividendos, reduzca la base de las acciones que compró primero. How can i file my 2011 taxes   Cuando la base de las acciones haya sido reducida a cero, declare como una ganancia de capital toda distribución adicional que reciba que no sea en forma de dividendos. How can i file my 2011 taxes Dependiendo de cuánto tiempo haya tenido las acciones, las declara como una ganancia de capital a largo plazo o como una ganancia de capital a corto plazo. How can i file my 2011 taxes Vea el tema titulado Período de Tenencia , en el capítulo 14. How can i file my 2011 taxes Ejemplo. How can i file my 2011 taxes Usted compró acciones en el año 2000 por $100. How can i file my 2011 taxes En el año 2003, recibió una distribución que no es dividendo de $80. How can i file my 2011 taxes No incluyó esta cantidad en su ingreso, pero redujo la base de las acciones a $20. How can i file my 2011 taxes Recibió una distribución que no es dividendo de $30 en el año 2013. How can i file my 2011 taxes Los primeros $20 de esta cantidad redujeron su base a cero. How can i file my 2011 taxes Usted declara los otros $10 como ganancia de capital a largo plazo para el año 2013. How can i file my 2011 taxes Debe declarar como ganancia de capital a largo plazo toda distribución sobre estas acciones que no sea en forma de dividendo que reciba en los siguientes años. How can i file my 2011 taxes Distribuciones de Liquidación Las distribuciones de liquidación, a veces conocidas como dividendos de liquidación, son distribuciones que se reciben durante una liquidación parcial o completa de una sociedad anónima. How can i file my 2011 taxes Estas distribuciones son, por lo menos en parte, un tipo de rendimiento del capital. How can i file my 2011 taxes Pueden pagarse en uno o más plazos. How can i file my 2011 taxes Usted recibirá un Formulario 1099-DIV de la sociedad anónima mostrándole la cantidad de una distribución de liquidación en el recuadro 8 ó 9. How can i file my 2011 taxes Para más información sobre las distribuciones de liquidación, vea el capítulo 1 de la Publicación 550, en inglés. How can i file my 2011 taxes Distribuciones de Acciones y Derechos a Acciones Las distribuciones hechas por una sociedad anónima de sus propias acciones son comúnmente conocidas como dividendos de acciones. How can i file my 2011 taxes Los derechos a acciones (también conocidos como “opción de compra de acciones”) son distribuciones hechas por una sociedad anónima de derechos para adquirir acciones de la misma. How can i file my 2011 taxes Por lo general, los dividendos de acciones y los derechos a acciones no están sujetos a impuestos para usted y no los declara en la declaración de impuestos. How can i file my 2011 taxes Dividendos de acciones y derechos a acciones sujetos a impuestos. How can i file my 2011 taxes   Las distribuciones de dividendos de acciones y de derechos a acciones están sujetas a impuestos en su caso si se cumple alguna de las siguientes condiciones: Usted o algún otro accionista tiene la opción de recibir dinero en efectivo u otros bienes en vez de recibir acciones o derechos a acciones. How can i file my 2011 taxes La distribución les da dinero en efectivo u otra propiedad a algunos accionistas y un aumento en el porcentaje de intereses en los bienes o ingresos y ganancias de la sociedad anónima a otros accionistas. How can i file my 2011 taxes La distribución se puede convertir en acciones preferentes y tiene el mismo resultado que en el punto (2). How can i file my 2011 taxes La distribución les da acciones preferentes a algunos accionistas dueños de acciones comunes y les da acciones comunes a otros accionistas dueños de acciones comunes. How can i file my 2011 taxes La distribución es sobre acciones prefe- rentes. How can i file my 2011 taxes Sin embargo, la distribución no está sujeta a impuestos si es un aumento en la proporción de conversión de las acciones preferentes convertibles hecho solamente para tener en cuenta un dividendo de acciones, un cambio proporcional en la cantidad de acciones de una sociedad anónima o un suceso similar que de otra manera resultaría en la reducción del derecho de conversión. How can i file my 2011 taxes   El término “acciones” incluye el derecho de adquirir acciones y el término “accionista” incluye al tenedor de derechos o de valores bursátiles convertibles. How can i file my 2011 taxes Si usted recibe dividendos de acciones o derechos a acciones sujetos a impuesto, incluya en sus ingresos el valor justo de mercado en la fecha de distribución. How can i file my 2011 taxes Acciones preferentes rescatables por una prima. How can i file my 2011 taxes   Si tiene acciones preferentes a un precio de rescate más alto que su precio de emisión, la diferencia (la prima de rescate) generalmente está sujeta a impuestos por concepto de una distribución implícita de acciones adicionales sobre acciones preferentes. How can i file my 2011 taxes Para más información, vea el capítulo 1 de la Publicación 550, en inglés. How can i file my 2011 taxes Base. How can i file my 2011 taxes   La base en acciones o derechos a acciones recibidas en una distribución tributable es el valor justo de mercado en el momento que fueron distribuidas. How can i file my 2011 taxes Si recibe acciones o derechos a acciones que no son tributables a usted, vea el tema titulado Stocks and Bonds (Acciones y bonos) bajo Basis of Investment Property (Base de bienes de inversión), en el capítulo 4 de la Publicación 550, en inglés, para más información sobre cómo calcular la base. How can i file my 2011 taxes Acciones fraccionarias. How can i file my 2011 taxes    Es posible que no posea suficientes acciones en una sociedad anónima para recibir una participación completa de las acciones si la sociedad anónima declara un dividendo de acciones. How can i file my 2011 taxes Sin embargo, con la aprobación de los accionistas, la sociedad anónima podría establecer un plan mediante el cual las acciones fraccionarias no sean emitidas sino que sean vendidas y las ganancias en efectivo se entreguen a los accionistas. How can i file my 2011 taxes Todo efectivo que reciba por acciones fraccionarias bajo tal clase de plan se considera una cantidad realizada en la venta de las acciones fraccionarias. How can i file my 2011 taxes Declare esta transacción en el Formulario 8949, Sales and Other Dispositions of Capital Assets (Ventas y otras enajenaciones de bienes de capital), en inglés. How can i file my 2011 taxes Anote su ganancia o pérdida, la diferencia entre el efectivo que usted recibe y la base de las acciones fraccionarias vendidas en la columna (h) del Anexo D (Formulario 1040) en la Parte I o Parte II, la que corresponda. How can i file my 2011 taxes    Declare esta transacción en el Formulario 8949 marcando el recuadro correcto. How can i file my 2011 taxes   Para más información sobre el Formulario 8949 y el Anexo D (Formulario 1040), vea el capítulo 4 de la Publicación 550. How can i file my 2011 taxes También vea las instrucciones para el Formulario 8949 y las instruccinoes para el Anexo D (Formulario 1040). How can i file my 2011 taxes Ejemplo. How can i file my 2011 taxes Usted es dueño de una acción común que compró el 3 de enero de 2004 por $100. How can i file my 2011 taxes La sociedad anónima declaró un dividendo de acciones comunes del 5% el 29 de junio de 2013. How can i file my 2011 taxes El valor justo de mercado de las acciones en el momento en que se declaró el dividendo de acciones era $200. How can i file my 2011 taxes A usted le pagaron $10 por el dividendo de acciones fraccionarias bajo un plan descrito en la sección titulada Acciones fraccionarias. How can i file my 2011 taxes Usted calcula su ganancia o pérdida de la manera siguiente: Valor justo de mercado de las acciones antiguas $200. How can i file my 2011 taxes 00 Valor justo de mercado del dividendo de acciones (efectivo recibido) +10. How can i file my 2011 taxes 00 Valor justo de mercado de las acciones antiguas y del dividendo de acciones $210. How can i file my 2011 taxes 00 Base (costo) de las acciones antiguas después del dividendo de acciones (($200 ÷ $210) × $100) $95. How can i file my 2011 taxes 24 Base (costo) del dividendo de acciones (($10 ÷ $210) × $100) + 4. How can i file my 2011 taxes 76 Total $100. How can i file my 2011 taxes 00 Efectivo recibido $10. How can i file my 2011 taxes 00 Base (costo) del dividendo de acciones − 4. How can i file my 2011 taxes 76 Ganancia $5. How can i file my 2011 taxes 24 Debido a que había tenido la acción por más de 1 año en el momento en que se declaró el dividendo de acciones, su ganancia en el dividendo de acciones es una ganancia de capital a largo plazo. How can i file my 2011 taxes Certificado de dividendo diferido. How can i file my 2011 taxes   Una sociedad anónima que declara un dividendo de acciones podría emitirle a usted un certificado de dividendo de acciones diferido que le da el derecho a acciones fraccionarias. How can i file my 2011 taxes El certificado no suele estar sujeto a impuestos cuando usted lo recibe. How can i file my 2011 taxes Si elige que la sociedad anónima venda el certificado por usted y le entregue las ganancias, su ganancia o pérdida es la diferencia entre las ganancias y la parte de su base en las acciones de la sociedad anónima asignada en el certificado. How can i file my 2011 taxes   No obstante, si recibe un certificado de dividendo de acciones diferido y puede optar por rescatarlo por efectivo en vez de acciones, el certificado está sujeto a impuestos cuando lo reciba. How can i file my 2011 taxes Tiene que incluir en sus ingresos el valor justo de mercado del certificado en la fecha en que lo recibió. How can i file my 2011 taxes Otras Distribuciones Usted podría recibir alguna de las siguientes distribuciones durante el año. How can i file my 2011 taxes Dividendos con intereses exentos. How can i file my 2011 taxes   Los dividendos que producen intereses exentos de impuestos que recibe de un fondo mutuo u otra compañía de inversiones reglamentada, incluyendo aquellos recibidos de un fondo calificado en cualquier año tributario que comience después del 22 de diciembre del 2010, no se incluyen en los ingresos sujetos a impuestos. How can i file my 2011 taxes Los dividendos con intereses exentos deben aparecer en el recuadro 10 del Formulario 1099-DIV. How can i file my 2011 taxes Requisito de declarar ciertos datos. How can i file my 2011 taxes   Aunque los dividendos con intereses exentos no están sujetos a impuestos, tiene que informar de los mismos en la declaración de impuestos si tiene que presentar una declaración. How can i file my 2011 taxes Esto es un requisito de declarar datos y no hace que dichos dividendos con intereses exentos se cambien a ingresos sujetos a impuestos. How can i file my 2011 taxes Tratamiento del impuesto mínimo alternativo. How can i file my 2011 taxes   Los dividendos que produzcan intereses exentos y que se hayan pagado de bonos de actividad privada especificados podrían estar sujetos al impuesto mínimo alternativo. How can i file my 2011 taxes Vea el tema titulado Impuesto Mínimo Alternativo (AMT) en el capítulo 30 para más información. How can i file my 2011 taxes Dividendos de pólizas de seguro. How can i file my 2011 taxes    Los dividendos de pólizas de seguro que el asegurador retiene y utiliza para pagar sus primas no están sujetos a impuestos. How can i file my 2011 taxes No obstante, tiene que declarar como ingreso de intereses sujeto a impuestos los intereses que se paguen o acrediten sobre los dividendos dejados con la compañía de seguros. How can i file my 2011 taxes    Si los dividendos de un contrato de seguros (que no sea un contrato de seguro dotal modificado) le son distribuidos a usted, éstos son una devolución parcial de las primas que usted pagó. How can i file my 2011 taxes No los incluya en su ingreso bruto hasta que sean mayores al total de todas las primas netas que usted pagó por el contrato. How can i file my 2011 taxes Declare todas las distribuciones sujetas a impuestos de pólizas de seguro en la línea 21 del Formulario 1040. How can i file my 2011 taxes Dividendos del seguro para veteranos. How can i file my 2011 taxes   Los dividendos que reciba de pólizas de seguro para veteranos no están sujetos a impuestos. How can i file my 2011 taxes Además, los intereses de dividendos dejados en depósito con el Department of Veterans Affairs (Departamento de Asuntos de Veteranos) no están sujetos a impuestos. How can i file my 2011 taxes Dividendos de patrocinio. How can i file my 2011 taxes   Generalmente, los dividendos de patrocinio que reciba en dinero de una organización cooperativa están incluidos en sus ingresos. How can i file my 2011 taxes   No incluya en sus ingresos dividendos de patrocinio que reciba por: Propiedad comprada para uso personal o Bienes de capital o propiedad depreciable comprados para uso en su negocio. How can i file my 2011 taxes Pero tiene que reducir la base (costo) de los artículos comprados. How can i file my 2011 taxes Si el dividendo es mayor a la base ajustada de los bienes, deberá declarar el exceso como ingreso. How can i file my 2011 taxes   Estas reglas son las mismas independientemente de si la cooperativa que paga el dividendo es una cooperativa sujeta a impuestos o no. How can i file my 2011 taxes Dividendos del Alaska Permanent Fund (Fondo Permanente de Alaska). How can i file my 2011 taxes    No declare las cantidades que reciba del Alaska Permanent Fund como dividendos. How can i file my 2011 taxes Declare estas cantidades en la línea 21 del Formulario 1040, la línea 13 del Formulario 1040A o la línea 3 del Formulario 1040EZ. How can i file my 2011 taxes Cómo Declarar el Ingreso de Dividendos Por lo general, se puede utilizar el Formulario 1040 o el Formulario 1040A para declarar el ingreso de dividendos. How can i file my 2011 taxes Declare el total de sus dividendos ordinarios en la línea 9a del Formulario 1040 o del Formulario 1040A. How can i file my 2011 taxes Declare los dividendos calificados en la línea 9b del Formulario 1040 o el Formulario 1040A. How can i file my 2011 taxes Si recibe una distribución de ganancias de capital, quizás pueda utilizar el Formulario 1040A o quizás tenga que utilizar el Formulario 1040. How can i file my 2011 taxes Vea Excepciones a la presentación del Formulario 8949 y el Anexo D (Formulario 1040) , en el capítulo 16. How can i file my 2011 taxes Si recibe distribuciones que no son dividendos pero que deben declararse como ganancias de capital, tendrá que utilizar el Formulario 1040. How can i file my 2011 taxes No puede utilizar el Formulario 1040EZ si recibe ingresos de dividendos. How can i file my 2011 taxes Formulario 1099-DIV. How can i file my 2011 taxes   Si era dueño de acciones por las cuales ha recibido $10 o más por concepto de dividendos y otras distribuciones, deberá recibir un Formulario 1099-DIV. How can i file my 2011 taxes Aun si no recibe un Formulario 1099-DIV, tiene que declarar todo su ingreso de dividendos. How can i file my 2011 taxes   Vea el Formulario 1099-DIV para más información sobre cómo declarar el ingreso de dividendos. How can i file my 2011 taxes Formulario 1040A o 1040. How can i file my 2011 taxes    Tiene que completar la Parte II del Anexo B (Formulario 1040A o 1040) y adjuntarlo al Formulario 1040A o 1040, si: Sus dividendos ordinarios (el recuadro 1a del Formulario 1099-DIV) son mayores de $1,500 o Recibió, como nominatario, dividendos que en realidad le pertenecen a otra persona. How can i file my 2011 taxes Si sus dividendos ordinarios son mayores de $1,500, usted también tiene que completar la Parte III del Anexo B (Formulario 1040 o 1040A). How can i file my 2011 taxes   Escriba en la línea 5, Parte II del Anexo B, el nombre de cada pagador y los dividendos ordinarios que usted recibió. How can i file my 2011 taxes Si sus valores bursátiles están a nombre de una empresa de corretaje (conocido en inglés como “ street name ”), escriba el nombre de la empresa de corretaje mostrado en el Formulario 1099-DIV como pagador. How can i file my 2011 taxes Si sus acciones están a nombre de un nominatario que es el titular registrado, y el nominatario es el que le acredita o paga a usted los dividendos de las acciones, escriba el nombre del nominatario y los dividendos que recibió o que le fueron acreditados. How can i file my 2011 taxes   Anote en la línea 6 el total de las cantidades que aparecen en la línea 5. How can i file my 2011 taxes Anote también este total en la línea 9a del Formulario 1040 o del Formulario 1040A. How can i file my 2011 taxes Dividendos calificados. How can i file my 2011 taxes   Declare los dividendos calificados (el recuadro 1b del Formulario 1099-DIV) en la línea 9b del Formulario 1040 o del Formulario 1040A. How can i file my 2011 taxes La cantidad del recuadro 1b ya se incluye en el recuadro 1a. How can i file my 2011 taxes No añada ni reste la cantidad del recuadro 1b a la cantidad del recuadro 1a. How can i file my 2011 taxes    No incluya ninguno de los siguientes en la línea 9b: Dividendos calificados que recibió como nominatario. How can i file my 2011 taxes Vea el tema titulado Nominees (Nominatarios), bajo How to Report Dividend Income (Cómo se declara el ingreso de dividendos), en el capítulo 1 de la Publicación 550, en inglés. How can i file my 2011 taxes Dividendos de acciones por las cuales usted no cumplió el período de tenencia. How can i file my 2011 taxes Vea el tema titulado Período de tenencia , anteriormente, bajo la sección titulada Dividendos Calificados. How can i file my 2011 taxes Dividendos sobre todas las acciones hasta el punto que usted esté obligado (ya sea por venta al descubierto o de otra manera) a hacer pagos afines por posiciones en bienes sustancialmente similares o relacionados. How can i file my 2011 taxes Pagos en lugar de dividendos, pero sólo si usted sabe o tiene razón de saber que los pagos no son dividendos calificados. How can i file my 2011 taxes Pagos mostrados en el recuadro 1b del Formulario 1099-DIV de una sociedad anónima extranjera hasta el punto donde sepa o tenga razón de saber que los pagos no son dividendos calificados. How can i file my 2011 taxes   Si tiene dividendos calificados, tiene que calcular el impuesto completando la hoja Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo de impuestos sobre dividendos calificados y ganancias de capital) de las Instrucciones para el Formulario 1040 o el Formulario 1040A, o Schedule D Tax Worksheet (Hoja de trabajo de impuestos del Anexo D) de las Instrucciones del Anexo D del Formulario 1040, en inglés, según corresponda. How can i file my 2011 taxes Anote los dividendos calificados en la línea 2 de la hoja de trabajo. How can i file my 2011 taxes Deducción de los intereses de inversiones. How can i file my 2011 taxes   Si declara una deducción por intereses de inversiones, quizás tenga que reducir sus dividendos que cumplan los requisitos de la tasa impositiva del 0%, 15% o 20%. How can i file my 2011 taxes Redúzcala por la cantidad de dividendos calificados que elija incluir en el ingreso de inversiones al calcular el límite de la deducción de los intereses de inversiones. How can i file my 2011 taxes Esto se hace en la hoja Qualified Dividends and Capital Gain Tax Worksheet (Hoja de trabajo de impuestos sobre dividendos calificados y ganancias de capital) o en la hoja Schedule D Tax Worksheet (Hoja de trabajo de impuestos del Anexo D). How can i file my 2011 taxes Para más información sobre el límite de intereses de inversión, vea Gastos de inversión en el capítulo 23. How can i file my 2011 taxes Gastos relacionados con el ingreso de dividendos. How can i file my 2011 taxes   Es posible que pueda deducir los gastos relacionados con el ingreso de dividendos si detalla sus deducciones en el Anexo A (Formulario 1040). How can i file my 2011 taxes Vea el capítulo 28 para obtener información general sobre la deducción de gastos relativos a la producción de ingresos. How can i file my 2011 taxes Más información. How can i file my 2011 taxes    Para más información sobre cómo declarar el ingreso de dividendos, vea el capítulo 1 de la Publicación 550, en inglés, o las instrucciones para el formulario que tiene que presentar. How can i file my 2011 taxes Prev  Up  Next   Home   More Online Publications