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Irs 2012 Tax Return Forms

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Irs 2012 Tax Return Forms

Irs 2012 tax return forms 4. Irs 2012 tax return forms   Communications and Air Transportation Taxes Table of Contents Uncollected Tax Report Communications TaxLocal-only service. Irs 2012 tax return forms Private communication service. Irs 2012 tax return forms Exemptions Credits or Refunds Air Transportation TaxesTransportation of Persons by Air International Air Travel Facilities Transportation of Property by Air Special Rules on Transportation Taxes Excise taxes are imposed on amounts paid for certain facilities and services. Irs 2012 tax return forms If you receive any payment on which tax is imposed, you are required to collect the tax, file returns, and pay the tax over to the government. Irs 2012 tax return forms If you fail to collect and pay over the taxes, you may be liable for the trust fund recovery penalty. Irs 2012 tax return forms See chapter 14, later. Irs 2012 tax return forms Uncollected Tax Report A separate report is required to be filed by collecting agents of communications services and air transportation taxes if the person from whom the facilities or services tax (the tax) is required to be collected (the taxpayer) refuses to pay the tax, or it is impossible for the collecting agent to collect the tax. Irs 2012 tax return forms The report must contain the name and address of the taxpayer, the type of facility provided or service rendered, the amount paid for the facility or service (the amount on which the tax is based), and the date paid. Irs 2012 tax return forms Regular method taxpayers. Irs 2012 tax return forms   For regular method taxpayers, the report must be filed by the due date of the Form 720 on which the tax would have been reported. Irs 2012 tax return forms Alternative method taxpayers. Irs 2012 tax return forms   For alternative method taxpayers, the report must be filed by the due date of the Form 720 that includes an adjustment to the separate account for the uncollected tax. Irs 2012 tax return forms See Alternative method in  chapter 11. Irs 2012 tax return forms Where to file. Irs 2012 tax return forms    Do not file the uncollected tax report with Form 720. Irs 2012 tax return forms Instead, mail the report to: Internal Revenue Service Excise Tax Program SE:S:SP:EX MS C9-109 5000 Ellin Rd. Irs 2012 tax return forms  Lanham, MD 20706 Communications Tax A 3% tax is imposed on amounts paid for local telephone service and teletypewriter exchange service. Irs 2012 tax return forms Local telephone service. Irs 2012 tax return forms   This includes access to a local telephone system and the privilege of telephonic quality communication with most people who are part of the system. Irs 2012 tax return forms Local telephone service also includes any facility or services provided in connection with this service. Irs 2012 tax return forms The tax applies to lease payments for certain customer premises equipment (CPE) even though the lessor does not also provide access to a local telecommunications system. Irs 2012 tax return forms Local-only service. Irs 2012 tax return forms   Local-only service is local telephone service as described above, provided under a plan that does not include long distance telephone service or that separately states the charge for local service on the bill to customers. Irs 2012 tax return forms Local-only service also includes any facility or services provided in connection with this service, even though these services and facilities may also be used with long-distance service. Irs 2012 tax return forms Private communication service. Irs 2012 tax return forms   Private communication service is not local telephone service. Irs 2012 tax return forms Private communication service includes accessory-type services provided in connection with a Centrex, PBX, or other similar system for dual use accessory equipment. Irs 2012 tax return forms However, the charge for the service must be stated separately from the charge for the basic system, and the accessory must function, in whole or in part, in connection with intercommunication among the subscriber's stations. Irs 2012 tax return forms Teletypewriter exchange service. Irs 2012 tax return forms   This includes access from a teletypewriter or other data station to a teletypewriter exchange system and the privilege of intercommunication by that station with most persons having teletypewriter or other data stations in the same exchange system. Irs 2012 tax return forms Figuring the tax. Irs 2012 tax return forms   The tax is based on the sum of all charges for local telephone service included in the bill. Irs 2012 tax return forms However, if the bill groups individual items for billing and tax purposes, the tax is based on the sum of the individual items within that group. Irs 2012 tax return forms The tax on the remaining items not included in any group is based on the charge for each item separately. Irs 2012 tax return forms Do not include in the tax base state or local sales or use taxes that are separately stated on the taxpayer's bill. Irs 2012 tax return forms Exemptions Payments for certain services or payments from certain users are exempt from the communications tax. Irs 2012 tax return forms Nontaxable service. Irs 2012 tax return forms   Nontaxable service means bundled service and long distance service. Irs 2012 tax return forms Nontaxable service also includes pre-paid telephone cards and pre-paid cellular service. Irs 2012 tax return forms Bundled service. Irs 2012 tax return forms   Bundled service is local and long distance service provided under a plan that does not separately state the charge for the local telephone service. Irs 2012 tax return forms Bundled service includes plans that provide both local and long distance service for either a flat monthly fee or a charge that varies with the elapsed transmission time for which the service is used. Irs 2012 tax return forms Telecommunications companies provide bundled service for both landlines and wireless (cellular) service. Irs 2012 tax return forms If Voice over Internet Protocol service provides both local and long distance service and the charges are not separately stated, such service is bundled service. Irs 2012 tax return forms   The method for sending or receiving a call, such as on a landline telephone, wireless (cellular), or some other method, does not affect whether a service is local-only or bundled. Irs 2012 tax return forms Long distance service. Irs 2012 tax return forms   Long distance service is telephonic quality communication with persons whose telephones are outside the local telephone system of the caller. Irs 2012 tax return forms Pre-paid telephone cards (PTC). Irs 2012 tax return forms   A PTC will be treated as bundled service unless a PTC expressly states it is for local-only service. Irs 2012 tax return forms Generally, the person responsible for collecting the tax is the carrier who transfers the PTC to the transferee. Irs 2012 tax return forms The transferee is the first person that is not a carrier to whom a PTC is transferred by the carrier. Irs 2012 tax return forms The transferee is the person liable for the tax and is eligible to request a credit or refund. Irs 2012 tax return forms For more information, see Regulations section 49. Irs 2012 tax return forms 4251-4. Irs 2012 tax return forms   The holder is the person that purchases a PTC to use and not to resell. Irs 2012 tax return forms Holders are not liable for the tax and cannot request a credit or refund. Irs 2012 tax return forms Pre-paid cellular telephones. Irs 2012 tax return forms   Rules similar to the PTC rules described above apply to pre-paid cellular telephones. Irs 2012 tax return forms The transferee is the person eligible to request the credit or refund. Irs 2012 tax return forms Installation charges. Irs 2012 tax return forms   The tax does not apply to payments received for the installation of any instrument, wire, pole, switchboard, apparatus, or equipment. Irs 2012 tax return forms However, the tax does apply to payments for the repair or replacement of those items incidental to ordinary maintenance. Irs 2012 tax return forms Answering services. Irs 2012 tax return forms   The tax does not apply to amounts paid for a private line, an answering service, and a one-way paging or message service if they do not provide access to a local telephone system and the privilege of telephonic communication as part of the local telephone system. Irs 2012 tax return forms Mobile radio telephone service. Irs 2012 tax return forms   The tax does not apply to payments for a two-way radio service that does not provide access to a local telephone system. Irs 2012 tax return forms Coin-operated telephones. Irs 2012 tax return forms   The tax for local telephone service does not apply to payments made for services by inserting coins in public coin-operated telephones. Irs 2012 tax return forms But the tax applies if the coin-operated telephone service is furnished for a guaranteed amount. Irs 2012 tax return forms Figure the tax on the amount paid under the guarantee plus any fixed monthly or other periodic charge. Irs 2012 tax return forms Telephone-operated security systems. Irs 2012 tax return forms   The tax does not apply to amounts paid for telephones used only to originate calls to a limited number of telephone stations for security entry into a building. Irs 2012 tax return forms In addition, the tax does not apply to any amounts paid for rented communication equipment used in the security system. Irs 2012 tax return forms News services. Irs 2012 tax return forms   The tax on teletypewriter exchange service does not apply to charges for the following news services. Irs 2012 tax return forms Services dealing exclusively with the collection or dissemination of news for or through the public press or radio or television broadcasting. Irs 2012 tax return forms Services used exclusively in the collection or dissemination of news by a news ticker service furnishing a general news service similar to that of the public press. Irs 2012 tax return forms This exemption applies to payments received for messages from one member of the news media to another member (or to or from their bona fide correspondents). Irs 2012 tax return forms For the exemption to apply, the charge for these services must be billed in writing to the person paying for the service and that person must certify in writing that the services are used for an exempt purpose. Irs 2012 tax return forms Services not exempted. Irs 2012 tax return forms   The tax applies to amounts paid by members of the news media for local telephone service. Irs 2012 tax return forms International organizations and the American Red Cross. Irs 2012 tax return forms   The tax does not apply to communication services furnished to an international organization or to the American National Red Cross. Irs 2012 tax return forms Nonprofit hospitals. Irs 2012 tax return forms   The tax does not apply to telephone services furnished to income tax-exempt nonprofit hospitals for their use. Irs 2012 tax return forms Also, the tax does not apply to amounts paid by these hospitals to provide local telephone service in the homes of their personnel who must be reached during their off-duty hours. Irs 2012 tax return forms Nonprofit educational organizations. Irs 2012 tax return forms   The tax does not apply to payments received for services and facilities furnished to a nonprofit educational organization for its use. Irs 2012 tax return forms A nonprofit educational organization is one that satisfies all the following requirements. Irs 2012 tax return forms It normally maintains a regular faculty and curriculum. Irs 2012 tax return forms It normally has a regularly enrolled body of pupils or students in attendance at the place where its educational activities are regularly carried on. Irs 2012 tax return forms It is exempt from income tax under section 501(a). Irs 2012 tax return forms This includes a school operated by an organization exempt under section 501(c)(3) if the school meets the above qualifications. Irs 2012 tax return forms Qualified blood collector organizations. Irs 2012 tax return forms   The tax does not apply to telephone services furnished to qualified blood collector organizations for their use. Irs 2012 tax return forms A qualified blood collector organization is one that is: Described in section 501(c)(3) and exempt from tax under section 501(a), Primarily engaged in the activity of collecting human blood, Registered with the IRS, and Registered by the Food and Drug Administration to collect blood. Irs 2012 tax return forms Federal, state, and local government. Irs 2012 tax return forms   The tax does not apply to communication services provided to the government of the United States, the government of any state or its political subdivisions, the District of Columbia, or the United Nations. Irs 2012 tax return forms Treat an Indian tribal government as a state for the exemption from the communications tax only if the services involve the exercise of an essential tribal government function. Irs 2012 tax return forms Exemption certificate. Irs 2012 tax return forms   Any form of exemption certificate will be acceptable if it includes all the information required by the Internal Revenue Code and Regulations. Irs 2012 tax return forms See Regulations section 49. Irs 2012 tax return forms 4253-11. Irs 2012 tax return forms File the certificate with the provider of the communication services. Irs 2012 tax return forms An exemption certificate is not required for nontaxable services. Irs 2012 tax return forms   The following users that are exempt from the communications tax do not have to file an annual exemption certificate after they have filed the initial certificate to claim an exemption from the communications tax. Irs 2012 tax return forms The American National Red Cross and other international organizations. Irs 2012 tax return forms Nonprofit hospitals. Irs 2012 tax return forms Nonprofit educational organizations. Irs 2012 tax return forms Qualified blood collector organizations. Irs 2012 tax return forms State and local governments. Irs 2012 tax return forms   The federal government does not have to file any exemption certificate. Irs 2012 tax return forms   All other organizations must furnish exemption certificates when required. Irs 2012 tax return forms Credits or Refunds If tax is collected and paid over for nontaxable services, or for certain services or users exempt from the communications tax, the collector or taxpayer may claim a credit or refund if it has repaid the tax to the person from whom the tax was collected or obtained the consent of that person to the allowance of the credit or refund. Irs 2012 tax return forms Alternatively, the person who paid the tax may claim a refund. Irs 2012 tax return forms For more information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Irs 2012 tax return forms Collectors. Irs 2012 tax return forms   The collector may request a credit or refund if it has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. Irs 2012 tax return forms These requirements also apply to nontaxable service refunds. Irs 2012 tax return forms Collectors using the regular method for deposits. Irs 2012 tax return forms   Collectors using the regular method for deposits must use Form 720X to request a credit or refund if the collector has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. Irs 2012 tax return forms Collectors using the alternative method for deposits. Irs 2012 tax return forms   Collectors using the alternative method for deposits must adjust their separate accounts for the credit or refund if it has repaid the tax to the person from whom the tax was collected, or obtained the consent of that person to the allowance of the credit or refund. Irs 2012 tax return forms For more information, see the Instructions for Form 720. Irs 2012 tax return forms Air Transportation Taxes Taxes are imposed on amounts paid for: Transportation of persons by air, Use of international air travel facilities, and Transportation of property by air. Irs 2012 tax return forms Transportation of Persons by Air The tax on transportation of persons by air is made up of the: Percentage tax, and Domestic-segment tax. Irs 2012 tax return forms Percentage tax. Irs 2012 tax return forms   A tax of 7. Irs 2012 tax return forms 5% applies to amounts paid for taxable transportation of persons by air. Irs 2012 tax return forms Amounts paid for transportation include charges for layover or waiting time and movement of aircraft in deadhead service. Irs 2012 tax return forms Mileage awards. Irs 2012 tax return forms   The percentage tax may apply to an amount paid (in cash or in kind) to an air carrier (or any related person) for the right to provide mileage awards for, or other reductions in the cost of, any transportation of persons by air. Irs 2012 tax return forms For example, this applies to mileage awards purchased by credit card companies, telephone companies, restaurants, hotels, and other businesses. Irs 2012 tax return forms   Generally, the percentage tax does not apply to amounts paid for mileage awards where the mileage awards cannot, under any circumstances, be redeemed for air transportation that is subject to the tax. Irs 2012 tax return forms Until regulations are issued, the following rules apply to mileage awards. Irs 2012 tax return forms Amounts paid for mileage awards that cannot be redeemed for taxable transportation beginning and ending in the United States are not subject to the tax. Irs 2012 tax return forms For this rule, mileage awards issued by a foreign air carrier are considered to be usable only on that foreign air carrier and thus not redeemable for taxable transportation beginning and ending in the United States. Irs 2012 tax return forms Therefore, amounts paid to a foreign air carrier for mileage awards are not subject to the tax. Irs 2012 tax return forms Amounts paid by an air carrier to a domestic air carrier for mileage awards that can be redeemed for taxable transportation are not subject to the tax to the extent those miles will be awarded in connection with the purchase of taxable transportation. Irs 2012 tax return forms Amounts paid by an air carrier to a domestic air carrier for mileage awards that can be redeemed for taxable transportation are subject to the tax to the extent those miles will not be awarded in connection with the purchase of taxable transportation. Irs 2012 tax return forms Domestic-segment tax. Irs 2012 tax return forms   The domestic-segment tax is a flat dollar amount for each segment of taxable transportation for which an amount is paid. Irs 2012 tax return forms However, see Rural airports, later. Irs 2012 tax return forms A segment is a single takeoff and a single landing. Irs 2012 tax return forms The amount of the domestic-segment tax is in the Instructions for Form 720. Irs 2012 tax return forms Charter flights. Irs 2012 tax return forms    If an aircraft is chartered, the domestic-segment tax for each segment of taxable transportation is figured by multiplying the tax by the number of passengers transported on the aircraft. Irs 2012 tax return forms Rural airports. Irs 2012 tax return forms   The domestic-segment tax does not apply to a segment to or from a rural airport. Irs 2012 tax return forms An airport is a rural airport for a calendar year if fewer than 100,000 commercial passengers departed from the airport by air during the second preceding calendar year (the 100,000 passenger rule), and one of the following is true: The airport is not located within 75 miles of another airport from which 100,000 or more commercial passengers departed during the second preceding calendar year, The airport was receiving essential air service subsidies as of August 5, 1997, or The airport is not connected by paved roads to another airport. Irs 2012 tax return forms   To apply the 100,000 passenger rule to any airport described in (3) above, only count commercial passengers departing from the airport by air on flight segments of at least 100 miles. Irs 2012 tax return forms   An updated list of rural airports can be found on the Department of Transportation website at www. Irs 2012 tax return forms dot. Irs 2012 tax return forms gov and enter the phrase “Essential Air Service” in the search box. Irs 2012 tax return forms Taxable transportation. Irs 2012 tax return forms   Taxable transportation is transportation by air that meets either of the following tests. Irs 2012 tax return forms It begins and ends either in the United States or at any place in Canada or Mexico not more than 225 miles from the nearest point on the continental United States boundary (this is the 225-mile zone). Irs 2012 tax return forms It is directly or indirectly from one port or station in the United States to another port or station in the United States, but only if it is not a part of uninterrupted international air transportation, discussed later. Irs 2012 tax return forms Round trip. Irs 2012 tax return forms   A round trip is considered two separate trips. Irs 2012 tax return forms The first trip is from the point of departure to the destination. Irs 2012 tax return forms The second trip is the return trip from that destination. Irs 2012 tax return forms Uninterrupted international air transportation. Irs 2012 tax return forms   This means transportation entirely by air that does not begin and end in the United States or in the 225-mile zone if there is not more than a 12-hour scheduled interval between arrival and departure at any station in the United States. Irs 2012 tax return forms For a special rule that applies to military personnel, see Exemptions, later. Irs 2012 tax return forms Transportation between the continental U. Irs 2012 tax return forms S. Irs 2012 tax return forms and Alaska or Hawaii. Irs 2012 tax return forms   This transportation is partially exempt from the tax on transportation of persons by air. Irs 2012 tax return forms The tax does not apply to the part of the trip between the point at which the route of transportation leaves or enters the continental United States (or a port or station in the 225-mile zone) and the point at which it enters or leaves Hawaii or Alaska. Irs 2012 tax return forms Leaving or entering occurs when the route of the transportation passes over either the United States border or a point 3 nautical miles (3. Irs 2012 tax return forms 45 statute miles) from low tide on the coast line, or when it leaves a port or station in the 225-mile zone. Irs 2012 tax return forms Therefore, this transportation is subject to the percentage tax on the part of the trip in U. Irs 2012 tax return forms S. Irs 2012 tax return forms airspace, the domestic-segment tax for each domestic segment, and the tax on the use of international air travel facilities, discussed later. Irs 2012 tax return forms Transportation within Alaska or Hawaii. Irs 2012 tax return forms   The tax on transportation of persons by air applies to the entire fare paid in the case of flights between any of the Hawaiian Islands, and between any ports or stations in the Aleutian Islands or other ports or stations elsewhere in Alaska. Irs 2012 tax return forms The tax applies even though parts of the flights may be over international waters or over Canada, if no point on the direct line of transportation between the ports or stations is more than 225 miles from the United States (Hawaii or Alaska). Irs 2012 tax return forms Package tours. Irs 2012 tax return forms   The air transportation taxes apply to “complimentary” air transportation furnished solely to participants in package holiday tours. Irs 2012 tax return forms The amount paid for these package tours includes a charge for air transportation even though it may be advertised as “free. Irs 2012 tax return forms ” This rule also applies to the tax on the use of international air travel facilities, discussed later. Irs 2012 tax return forms Liability for tax. Irs 2012 tax return forms   The person paying for taxable transportation is liable for the tax and, ordinarily, the person receiving the payment collects the tax, files the returns, and pays the tax over to the government. Irs 2012 tax return forms However, if payment is made outside the United States for a prepaid order, exchange order, or similar order, the person furnishing the initial transportation provided for under that order must collect the tax. Irs 2012 tax return forms    A travel agency that is an independent broker and sells tours on aircraft that it charters must collect the transportation tax, file the returns, and pay the tax over to the government. Irs 2012 tax return forms However, a travel agency that sells tours as the agent of an airline must collect the tax and remit it to the airline for the filing of returns and for the payment of the tax over to the government. Irs 2012 tax return forms An independent third party that is not under the airline's supervision or control, but is acting on behalf of, and receiving compensation from, a passenger, is not required to collect the tax and pay it to the government. Irs 2012 tax return forms For more information on resellers of air transportation, see Revenue Ruling 2006-52. Irs 2012 tax return forms You can find Revenue Ruling 2006-52 on page 761 of I. Irs 2012 tax return forms R. Irs 2012 tax return forms B. Irs 2012 tax return forms 2006-43 at www. Irs 2012 tax return forms irs. Irs 2012 tax return forms gov/pub/irs-irbs/irb06-43. Irs 2012 tax return forms pdf. Irs 2012 tax return forms   The fact that the aircraft does not use public or commercial airports in taking off and landing has no effect on the tax. Irs 2012 tax return forms But see Certain helicopter uses, later. Irs 2012 tax return forms   For taxable transportation that begins and ends in the United States, the tax applies regardless of whether the payment is made in or outside the United States. Irs 2012 tax return forms   If the tax is not paid when payment for the transportation is made, the air carrier providing the initial segment of the transportation that begins or ends in the United States becomes liable for the tax. Irs 2012 tax return forms Exemptions. Irs 2012 tax return forms   The tax on transportation of persons by air does not apply in the following situations. Irs 2012 tax return forms See also Special Rules on Transportation Taxes, later. Irs 2012 tax return forms Military personnel on international trips. Irs 2012 tax return forms   When traveling in uniform at their own expense, United States military personnel on authorized leave are deemed to be traveling in uninterrupted international air transportation (defined earlier) even if the scheduled interval between arrival and departure at any station in the United States is actually more than 12 hours. Irs 2012 tax return forms However, such personnel must buy their tickets within 12 hours after landing at the first domestic airport and accept the first available accommodation of the type called for by their tickets. Irs 2012 tax return forms The trip must begin or end outside the United States and the 225-mile zone. Irs 2012 tax return forms Certain helicopter uses. Irs 2012 tax return forms   The tax does not apply to air transportation by helicopter if the helicopter is used for any of the following purposes. Irs 2012 tax return forms Transporting individuals, equipment, or supplies in the exploration for, or the development or removal of, hard minerals, oil, or gas. Irs 2012 tax return forms Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Irs 2012 tax return forms Providing emergency medical transportation. Irs 2012 tax return forms   However, during a use described in items (1) or (2), the tax applies if the helicopter takes off from, or lands at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise uses services provided under section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. Irs 2012 tax return forms For item (1), treat each flight segment as a separate flight. Irs 2012 tax return forms Fixed-wing aircraft uses. Irs 2012 tax return forms   The tax does not apply to air transportation by fixed-wing aircraft if the fixed-wing aircraft is used for any of the following purposes. Irs 2012 tax return forms Planting, cultivating, cutting, transporting, or caring for trees (including logging operations). Irs 2012 tax return forms Providing emergency medical transportation. Irs 2012 tax return forms The aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Irs 2012 tax return forms   However, during a use described in item (1), the tax applies if the fixed-wing aircraft takes off from, or lands at, a facility eligible for assistance under the Airport and Airway Development Act of 1970, or otherwise uses services provided under section 44509 or 44913(b) or subchapter I of chapter 471 of title 49, United States Code. Irs 2012 tax return forms Skydiving. Irs 2012 tax return forms   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Irs 2012 tax return forms Seaplanes. Irs 2012 tax return forms   The tax does not apply to any air transportation by seaplane for any segment consisting of a takeoff from, and a landing on, water if the places where the takeoff and landing occur are not receiving financial assistance from the Airport and Airways Trust Fund. Irs 2012 tax return forms Bonus tickets. Irs 2012 tax return forms   The tax does not apply to free bonus tickets issued by an airline company to its customers who have satisfied all requirements to qualify for the bonus tickets. Irs 2012 tax return forms However, the tax applies to amounts paid by customers for advance bonus tickets when customers have traveled insufficient mileage to fully qualify for the free advance bonus tickets. Irs 2012 tax return forms International Air Travel Facilities A tax per person is imposed (whether in or outside the United States) for international flights that begin or end in the United States. Irs 2012 tax return forms However, for a domestic segment that begins or ends in Alaska or Hawaii, a reduced tax per person applies only to departures. Irs 2012 tax return forms This tax does not apply if all the transportation is subject to the percentage tax, discussed earlier. Irs 2012 tax return forms It also doesn't apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Irs 2012 tax return forms See the Instructions for Form 720 for the tax rates. Irs 2012 tax return forms Transportation of Property by Air A tax of 6. Irs 2012 tax return forms 25% is imposed on amounts paid (whether in or outside the United States) for transportation of property by air. Irs 2012 tax return forms The fact that the aircraft may not use public or commercial airports in taking off and landing has no effect on the tax. Irs 2012 tax return forms The tax applies only to amounts paid to a person engaged in the business of transporting property by air for hire. Irs 2012 tax return forms The tax applies only to transportation (including layover time and movement of aircraft in deadhead service) that begins and ends in the United States. Irs 2012 tax return forms Thus, the tax does not apply to transportation of property by air that begins or ends outside the United States. Irs 2012 tax return forms Exemptions. Irs 2012 tax return forms   The tax on transportation of property by air does not apply in the following situations. Irs 2012 tax return forms See also Special Rules on Transportation Taxes, later. Irs 2012 tax return forms Cropdusting and firefighting service. Irs 2012 tax return forms   The tax does not apply to amounts paid for cropdusting or aerial firefighting service. Irs 2012 tax return forms Exportation. Irs 2012 tax return forms    The tax does not apply to payments for transportation of property by air in the course of exportation (including to United States possessions) by continuous movement, as evidenced by the execution of Form 1363, Export Exemption Certificate. Irs 2012 tax return forms See Form 1363 for more information. Irs 2012 tax return forms Certain helicopter and fixed-wing air ambulance uses. Irs 2012 tax return forms   The tax does not apply to amounts paid for the use of helicopters in construction to set heating and air conditioning units on roofs of buildings, to dismantle tower cranes, and to aid in construction of power lines and ski lifts. Irs 2012 tax return forms   The tax also does not apply to air transportation by helicopter or fixed-wing aircraft for the purpose of providing emergency medical services. Irs 2012 tax return forms The fixed-wing aircraft must be equipped for and exclusively dedicated on that flight to acute care emergency medical services. Irs 2012 tax return forms Skydiving. Irs 2012 tax return forms   The tax does not apply to any air transportation exclusively for the purpose of skydiving. Irs 2012 tax return forms Excess baggage. Irs 2012 tax return forms    The tax does not apply to excess baggage accompanying a passenger on an aircraft operated on an established line. Irs 2012 tax return forms Surtax on fuel used in a fractional ownership program aircraft. Irs 2012 tax return forms   The tax does not apply if the surtax on fuel used in a fractional ownership program aircraft (discussed earlier) is imposed. Irs 2012 tax return forms Alaska and Hawaii. Irs 2012 tax return forms   For transportation of property to and from Alaska and Hawaii, the tax in general does not apply to the portion of the transportation that is entirely outside the continental United States (or the 225-mile zone if the aircraft departs from or arrives at an airport in the 225-mile zone). Irs 2012 tax return forms But the tax applies to flights between ports or stations in Alaska and the Aleutian Islands, as well as between ports or stations in Hawaii. Irs 2012 tax return forms The tax applies even though parts of the flights may be over international waters or over Canada, if no point on a line drawn from where the route of transportation leaves the United States (Alaska) to where it reenters the United States (Alaska) is more than 225 miles from the United States. Irs 2012 tax return forms Liability for tax. Irs 2012 tax return forms   The person paying for taxable transportation is liable for the tax and, ordinarily, the person engaged in the business of transporting property by air for hire receives the payment, collects the tax, files the returns, and pays the tax over to the government. Irs 2012 tax return forms   If tax is not paid when a payment is made outside the United States, the person furnishing the last segment of taxable transportation collects the tax from the person to whom the property is delivered in the United States. Irs 2012 tax return forms Special Rules on Transportation Taxes In certain circumstances, special rules apply to the taxes on transportation of persons and property by air. Irs 2012 tax return forms Aircraft used by affiliated corporations. Irs 2012 tax return forms   The taxes do not apply to payments received by one member of an affiliated group of corporations from another member for services furnished in connection with the use of an aircraft. Irs 2012 tax return forms However, the aircraft must be owned or leased by a member of the affiliated group and cannot be available for hire by a nonmember of the affiliated group. Irs 2012 tax return forms Determine whether an aircraft is available for hire by a nonmember of an affiliated group on a flight-by-flight basis. Irs 2012 tax return forms   For this rule, an affiliated group of corporations is any group of corporations connected with a common parent corporation through 80% or more of stock ownership. Irs 2012 tax return forms Small aircraft. Irs 2012 tax return forms   The taxes do not apply to transportation furnished by an aircraft having a maximum certificated takeoff weight of 6,000 pounds or less. Irs 2012 tax return forms However, the taxes do apply if the aircraft is operated on an established line. Irs 2012 tax return forms “Operated on an established line” means the aircraft operates with some degree of regularity between definite points. Irs 2012 tax return forms However, it does not include any time an aircraft is being operated on a flight that is solely for sightseeing. Irs 2012 tax return forms   Consider an aircraft to be operated on an established line if it is operated on a charter basis between two cities also served by that carrier on a regularly scheduled basis. Irs 2012 tax return forms   Also, the taxes apply if the aircraft is jet-powered, regardless of its maximum certificated takeoff weight or whether or not it is operated on an established line. Irs 2012 tax return forms Mixed load of persons and property. Irs 2012 tax return forms   If a single amount is paid for air transportation of persons and property, the payment must be allocated between the amount subject to the tax on transportation of persons and the amount subject to the tax on transportation of property. Irs 2012 tax return forms The allocation must be reasonable and supported by adequate records. Irs 2012 tax return forms Credits or refunds. Irs 2012 tax return forms   If tax is collected and paid over for air transportation that is not taxable air transportation, the collector may claim a credit or refund if it has repaid the tax to the person from whom the tax was collected or obtained the consent of that person to the allowance of the credit or refund. Irs 2012 tax return forms Alternatively, the person who paid the tax may claim a refund. Irs 2012 tax return forms For information on how to file for credits or refunds, see the Instructions for Form 720 or Form 8849. Irs 2012 tax return forms Prev  Up  Next   Home   More Online Publications
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Understanding Your CP267A Notice

You received a CP267A Notice because you’ve overpaid the Branded Prescription Drug Fee.


What you need to do

  • Call us within 30 days of the notice date between 8:00 a.m. and 4:30 p.m. Central Time at the number on your notice.
  • Identify your payments by tax form, fee year, and amount.
  • Tell us if we have misapplied any of your payments.
  • Inform us where you want to apply the overpayment.

You may want to...

  • Review your Letter 4658, Final Fee Calculation
  • Visit www.irs.gov and search for the key phrase “Branded Prescription Drug.”
  • For tax forms, instructions, and publications, visit www.irs.gov or call 1-800-TAX-FORM (1-800-829-3676).

Answers to Common Questions

Why am I getting this notice?

We've sent you this notice because our records indicate you over paid your Branded Prescription Drug Fee. We need you to confirm that your payment was intended for another fee year or inform us where you want to apply the overpayment.

What is an "overpayment," and how is that different from a "refund?"

An "overpayment" occurs when you pay more taxes during the year than what you owe. This can either be refunded to you or applied to other taxes.


Tax forms or publications you may find useful

  • Report of Branded Prescription Drug Information Form 8947

How to get help

Calling the 1-800 number listed on the top right corner of your notice is the fastest way to get your questions answered.

You can also authorize someone (such as an accountant) to contact the IRS on your behalf using the Power of Attorney and Declaration of Representative (Form 2848).


Reading your notice

Your notice may look different from the sample because the information contained in your notice is tailored to your situation.

Notice CP267A, Page 1

Page Last Reviewed or Updated: 24-Sep-2013

Printable samples of this notice (PDF)

 

 

How to get help

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

The Irs 2012 Tax Return Forms

Irs 2012 tax return forms Index A Abusive tax shelters (see Tax shelters) Accounting fees, Attorney or accounting fees. Irs 2012 tax return forms Accrual method, Accrual method taxpayers. Irs 2012 tax return forms , Accrual method. Irs 2012 tax return forms , Holders must use accrual method. Irs 2012 tax return forms , When To Deduct Investment Interest Accuracy-related penalty, Accuracy-related penalty. Irs 2012 tax return forms Acquisition discount, Government obligations. Irs 2012 tax return forms , Acquisition discount on short-term obligations. Irs 2012 tax return forms Adjusted basis, Basis adjustment. Irs 2012 tax return forms , Fair market value equal to or more than donor's adjusted basis. Irs 2012 tax return forms , Adjusted Basis, Short sales. Irs 2012 tax return forms Alaska Permanent Fund dividends, Alaska Permanent Fund dividends. Irs 2012 tax return forms , Child's Alaska Permanent Fund dividends. Irs 2012 tax return forms Amortization of bond premium, Bond Premium Amortization, Bonds acquired after October 22, 1986, but before 1988. Irs 2012 tax return forms Annuities Borrowing on, Borrowing on insurance. Irs 2012 tax return forms Interest on, Interest on annuity contract. Irs 2012 tax return forms Life insurance proceeds used to buy, Annuity. Irs 2012 tax return forms Sale of, Sale of Annuity Single-premium, Single-premium life insurance, endowment, and annuity contracts. Irs 2012 tax return forms Trade for, Trade of investment property for an annuity. Irs 2012 tax return forms , Insurance Policies and Annuities Applicable federal rate, Applicable federal rate. Irs 2012 tax return forms Appreciated financial positions, Constructive Sales of Appreciated Financial Positions Arbitrage bonds, Arbitrage bonds. Irs 2012 tax return forms Assistance (see Tax help) At-risk rules, At-risk rules. Irs 2012 tax return forms , At-risk rules. Irs 2012 tax return forms Attorneys' fees, Attorney or accounting fees. Irs 2012 tax return forms Automatic investment service, Automatic investment service and dividend reinvestment plans. Irs 2012 tax return forms , Automatic investment service. Irs 2012 tax return forms , Automatic investment service. Irs 2012 tax return forms Average basis, Average Basis Double-category method, Transition rule from double-category method. Irs 2012 tax return forms Illustrated, Average basis method illustrated. Irs 2012 tax return forms B Backup withholding, Backup withholding. Irs 2012 tax return forms Bad debts, Nonbusiness bad debt. Irs 2012 tax return forms , Nonbusiness Bad Debts Bankrupt financial institutions Deposit in, Deposit in Insolvent or Bankrupt Financial Institution Bargain purchases, Bargain purchases. Irs 2012 tax return forms Basis, Basis of Investment Property, U. Irs 2012 tax return forms S. Irs 2012 tax return forms Treasury Notes or Bonds Adjusted, Basis adjustment. Irs 2012 tax return forms , Fair market value equal to or more than donor's adjusted basis. Irs 2012 tax return forms , Adjusted Basis, Short sales. Irs 2012 tax return forms Average, Average Basis Cost, Cost Basis, Cost Basis Inherited property, Property Received as Inheritance Investment property, Basis of Investment Property Like-kind exchanges, Basis of property received. Irs 2012 tax return forms Other than cost, Basis Other Than Cost REITs, Shares in a mutual fund or REIT. Irs 2012 tax return forms REMIC, residual interest, Basis in the residual interest. Irs 2012 tax return forms Replacement stock, Basis of replacement stock. Irs 2012 tax return forms Shares acquired by reinvestment, Reinvestment right. Irs 2012 tax return forms Stocks and bonds, Basis adjustment. Irs 2012 tax return forms , Basis. Irs 2012 tax return forms , Basis. Irs 2012 tax return forms , Stocks and Bonds Bearer obligations, Bearer CDs. Irs 2012 tax return forms , Bearer Obligations Below-market loans, Below-Market Loans Bonds Accrued interest on, Accrued interest on bonds. Irs 2012 tax return forms Amortization of premium, Bond Premium Amortization Arbitrage, Arbitrage bonds. Irs 2012 tax return forms Basis, Basis. Irs 2012 tax return forms , Stocks and Bonds Capital asset, Stocks, stock rights, and bonds. Irs 2012 tax return forms Convertible, Convertible stocks and bonds. Irs 2012 tax return forms Coupon, Coupon bonds. Irs 2012 tax return forms Enterprise zone facility, Enterprise zone facility bonds. Irs 2012 tax return forms Federally guaranteed, Federally guaranteed bonds. Irs 2012 tax return forms Identification, Identifying stock or bonds sold. Irs 2012 tax return forms Market discount, Market discount. Irs 2012 tax return forms , Limit on interest deduction for market discount bonds. Irs 2012 tax return forms , Market discount on bonds. Irs 2012 tax return forms , Market discount bonds. Irs 2012 tax return forms , Market discount bonds. Irs 2012 tax return forms New York Liberty bonds, New York Liberty bonds. Irs 2012 tax return forms Par value, Bonds purchased at par value. Irs 2012 tax return forms Premiums on, Bond premium. Irs 2012 tax return forms , Premiums on bonds. Irs 2012 tax return forms Private activity, Private activity bonds. Irs 2012 tax return forms Redemption or retirement of, Redemption or retirement of bonds. Irs 2012 tax return forms Sold between interest dates, Bonds Sold Between Interest Dates State and local government, Tax-exempt state and local government bonds. Irs 2012 tax return forms Stripped, Stripped bonds or coupons. Irs 2012 tax return forms , Stripped Bonds and Coupons, Stripped tax-exempt obligation. Irs 2012 tax return forms Tax credit bonds, Tax credit bonds. Irs 2012 tax return forms Tax-exempt, Tax-exempt state and local government bonds. Irs 2012 tax return forms Traded flat, Bonds traded flat. Irs 2012 tax return forms U. Irs 2012 tax return forms S. Irs 2012 tax return forms savings (see U. Irs 2012 tax return forms S. Irs 2012 tax return forms savings bonds) U. Irs 2012 tax return forms S. Irs 2012 tax return forms Treasury (see U. Irs 2012 tax return forms S. Irs 2012 tax return forms Treasury bills, notes, and bonds) Brokerage fees, Fees to buy or sell. Irs 2012 tax return forms , Sale expenses. Irs 2012 tax return forms C Calls and puts, Puts and Calls Table 4-3, Table 4-3. Irs 2012 tax return forms Puts and Calls Capital assets, Capital Assets and Noncapital Assets Capital gain distributions, Capital Gain Distributions, Basis adjustment. Irs 2012 tax return forms , Capital gain distributions. Irs 2012 tax return forms , Child's capital gain distributions. Irs 2012 tax return forms , Capital gain distributions received. Irs 2012 tax return forms Capital gains and losses, Capital Gains and Losses, Loss on stock that paid qualified dividends. Irs 2012 tax return forms Constructive ownership transactions, Gains From Certain Constructive Ownership Transactions Definition, Capital or Ordinary Gain or Loss Empowerment zone assets, Exclusion of Gain From DC Zone Assets Investment property, Investment property. Irs 2012 tax return forms Long-term, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. Irs 2012 tax return forms Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). Irs 2012 tax return forms Losses, limit on, Limit on deduction. Irs 2012 tax return forms Passive activities, Passive activity gains and losses. Irs 2012 tax return forms Qualified covered call options, Capital loss on qualified covered call options. Irs 2012 tax return forms Qualified small business stock, Gains on Qualified Small Business Stock Reporting requirements, How To Report Gains and Losses (Form 6781), How to report gain. Irs 2012 tax return forms Rollover of gain from sale of securities, Rollover of Gain From Publicly Traded Securities Short-term, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. Irs 2012 tax return forms Tax rates, Capital Gain Tax Rates, Table 4-4. Irs 2012 tax return forms What Is Your Maximum Capital Gain Rate? Table 4-4, Table 4-4. Irs 2012 tax return forms What Is Your Maximum Capital Gain Rate? Capital loss carryover, Capital loss carryover. Irs 2012 tax return forms , Capital Losses Worksheet 4-1, Worksheet 4-1. Irs 2012 tax return forms Capital Loss Carryover Worksheet Cash method, Cash method taxpayers. Irs 2012 tax return forms , Cash method. Irs 2012 tax return forms , When To Deduct Investment Interest Reporting options for savings bond interest, Reporting options for cash method taxpayers. Irs 2012 tax return forms Cash-settled options, Cash-settled options. Irs 2012 tax return forms Casualty losses, Ordinary loss or casualty loss. Irs 2012 tax return forms CDOs (Collateralized debt obligations), Collateralized Debt Obligations (CDOs) Certificates of deposit (CDs), Certificates of Deposit (CDs) Children Alaska Permanent Fund dividends, Child's Alaska Permanent Fund dividends. Irs 2012 tax return forms Capital gain distributions, Child's capital gain distributions. Irs 2012 tax return forms Custodian account for, Custodian account for your child. Irs 2012 tax return forms Gifts to, Income from property given to a child. Irs 2012 tax return forms Investment income of, Tax on unearned income of certain children. Irs 2012 tax return forms , Investment income of child reported on parent's return. Irs 2012 tax return forms Qualified dividends, Child's qualified dividends. Irs 2012 tax return forms Savings account with parent as trustee, Savings account with parent as trustee. Irs 2012 tax return forms U. Irs 2012 tax return forms S. Irs 2012 tax return forms savings bond owner, Child as only owner. Irs 2012 tax return forms Clerical help, Clerical help and office rent. Irs 2012 tax return forms Co-owners of U. Irs 2012 tax return forms S. Irs 2012 tax return forms savings bonds, Co-owners. Irs 2012 tax return forms Collateralized debt obligations (CDOs), Collateralized Debt Obligations (CDOs) Collectibles, Collectibles gain or loss. Irs 2012 tax return forms Commissions, Commissions and load charges. Irs 2012 tax return forms Commodity futures, Commodity Futures, Commodity futures. Irs 2012 tax return forms Community property U. Irs 2012 tax return forms S. Irs 2012 tax return forms savings bonds, Community property. Irs 2012 tax return forms Constructive ownership transactions, Constructive ownership of stock. Irs 2012 tax return forms , Gains From Certain Constructive Ownership Transactions Constructive receipt, Constructive receipt. Irs 2012 tax return forms Constructive sales, Constructive Sales of Appreciated Financial Positions Contractors, insolvency of, Insolvency of contractor. Irs 2012 tax return forms Conversion transactions, Conversion Transactions Convertible stocks and bonds, Convertible stocks and bonds. Irs 2012 tax return forms Cooperatives, sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Corporate distributions, Dividends and Other Distributions Capital gain, Capital gain distributions. Irs 2012 tax return forms , Child's capital gain distributions. Irs 2012 tax return forms , Capital gain distributions received. Irs 2012 tax return forms Constructive, Constructive distributions. Irs 2012 tax return forms Dividends (see Dividends) Fractional shares, Fractional shares. Irs 2012 tax return forms Liquidating, Liquidating Distributions, Liquidating distributions. Irs 2012 tax return forms Nondividend, Nondividend Distributions, Nondividend distributions. Irs 2012 tax return forms Return of capital, Basis adjustment. Irs 2012 tax return forms Stock rights, Distributions of Stock and Stock Rights Undistributed capital gains, Undistributed capital gains of mutual funds and REITs. Irs 2012 tax return forms Corporate reorganizations, Corporate reorganizations. Irs 2012 tax return forms Cost basis, Cost Basis, Cost Basis Coupon bonds, Coupon bonds. Irs 2012 tax return forms D Day traders, Special Rules for Traders in Securities Dealer equity options, Dealer equity option. Irs 2012 tax return forms Dealer securities futures contracts, Dealer securities futures contract. Irs 2012 tax return forms Debt instruments, retirement of, Retirement of debt instrument. Irs 2012 tax return forms Decedents, Appreciated property you gave the decedent. Irs 2012 tax return forms , Decedent's capital loss. Irs 2012 tax return forms U. Irs 2012 tax return forms S. Irs 2012 tax return forms savings bond interest, reporting of, Decedents. Irs 2012 tax return forms Demutualization, Demutualization of Life Insurance Companies Deposits, loss on, Deposit in Insolvent or Bankrupt Financial Institution Discount on debt instruments, Discount on Debt Instruments Certificates of deposit, Certificates of Deposit (CDs) Election to report all interest as OID, Election To Report All Interest as OID Face-amount certificates, Face-Amount Certificates Gain or loss treatment, Discounted Debt Instruments Inflation-indexed, Inflation-Indexed Debt Instruments Market discount bonds (see Market discount bonds) Original issue discount (see Original issue discount (OID)) Short-term obligations, Discount on Short-Term Obligations, Short-term government obligations. Irs 2012 tax return forms Stripped bonds and coupons, Stripped Bonds and Coupons Discounted debt instruments, Discount on Debt Instruments Discounted tax-exempt obligations, Discounted tax-exempt obligations. Irs 2012 tax return forms Dividends, Dividends and Other Distributions, Form 1099-DIV. Irs 2012 tax return forms (see also Form 1099-DIV) Alaska Permanent Fund, Alaska Permanent Fund dividends. Irs 2012 tax return forms , Child's Alaska Permanent Fund dividends. Irs 2012 tax return forms Exempt-interest, Exempt-interest dividends. Irs 2012 tax return forms , Exempt-interest dividends. Irs 2012 tax return forms , Exempt-interest dividends on mutual fund stock. Irs 2012 tax return forms Extraordinary, Extraordinary dividends. Irs 2012 tax return forms Holding period, Holding period. Irs 2012 tax return forms Insurance policies, Dividends on insurance policies. Irs 2012 tax return forms Money market funds, Money Market Funds Nominees, Nominees. Irs 2012 tax return forms , Nominees. Irs 2012 tax return forms Ordinary, Ordinary Dividends Patronage, Patronage dividends. Irs 2012 tax return forms Payments in lieu of, Payments in lieu of dividends. Irs 2012 tax return forms Qualified, Qualified Dividends, Qualified dividends. Irs 2012 tax return forms , Child's qualified dividends. Irs 2012 tax return forms Qualified foreign corporation, Qualified foreign corporation. Irs 2012 tax return forms Received in January, Dividends received in January. Irs 2012 tax return forms Reinvestment of, Reinvested distributions. Irs 2012 tax return forms Reinvestment plans, Dividends Used To Buy More Stock, Automatic investment service and dividend reinvestment plans. Irs 2012 tax return forms , Dividend reinvestment plans. Irs 2012 tax return forms Reporting requirements, Form 1099-DIV. Irs 2012 tax return forms , How To Report Dividend Income, Stripped Preferred Stock Restricted stock, Dividends received on restricted stock. Irs 2012 tax return forms Sale or trade vs. Irs 2012 tax return forms , Dividend versus sale or trade. Irs 2012 tax return forms Scrip, Scrip dividends. Irs 2012 tax return forms Sold stock, Dividends on stock sold. Irs 2012 tax return forms Stock, Stock dividends. Irs 2012 tax return forms , Stock dividends. Irs 2012 tax return forms Underreported, Underreported interest and dividends. Irs 2012 tax return forms Veterans' insurance, Interest on VA dividends. Irs 2012 tax return forms , Dividends on veterans' insurance. Irs 2012 tax return forms Divorce, Property Received From Your Spouse, Transfers Between Spouses E Education Savings Bond Program, Education Savings Bond Program Interest excluded under, Interest excluded under the Education Savings Bond Program. Irs 2012 tax return forms Recordkeeping requirements, Education Savings Bond Program Employee stock options, Reminders Employee stock ownership plans (ESOPs), sales of stock to, Sales of Stock to ESOPs or Certain Cooperatives Employer identification numbers (EINs), Identifying number. Irs 2012 tax return forms Empowerment zone, Exclusion of Gain From DC Zone Assets Endowment contracts, Single-premium life insurance, endowment, and annuity contracts. Irs 2012 tax return forms Enterprise zone facility bonds, Enterprise zone facility bonds. Irs 2012 tax return forms Equity option, Equity option. Irs 2012 tax return forms Estate income received by beneficiary, Beneficiary of an estate or trust. Irs 2012 tax return forms Exchanges of mutual fund shares, Exchange of Shares In One Mutual Fund For Shares In Another Mutual Fund Exclusion of gain DC zone assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends on mutual fund stock, Exempt-interest dividends on mutual fund stock. Irs 2012 tax return forms Expenses of producing income, Expenses of Producing Income F Face-amount certificates, Face-Amount Certificates Fair market value, Fair market value. Irs 2012 tax return forms , Fair market value less than donor's adjusted basis. Irs 2012 tax return forms , Fair market value. Irs 2012 tax return forms Federal guarantee on bonds, Federally guaranteed bonds. Irs 2012 tax return forms Fees to buy or sell, Fees to buy or sell. Irs 2012 tax return forms Financial asset securitization investment trusts (FASITs), FASITs First-in first-out (FIFO), First-in first-out (FIFO). Irs 2012 tax return forms Foreign currency transactions, Foreign currency contract. Irs 2012 tax return forms Foreign income, Reminders Form 1040, Form 1040. Irs 2012 tax return forms , Form 1040A or Form 1040. Irs 2012 tax return forms Form 1040, Schedule B, Schedule B (Form 1040A or 1040). Irs 2012 tax return forms Form 1040, Schedule D, How to report gain. Irs 2012 tax return forms Form 1040A, Form 1040A. Irs 2012 tax return forms Form 1040X, Filing a claim for refund. Irs 2012 tax return forms Form 1041, Filing requirement. Irs 2012 tax return forms Form 1065, Filing requirement. Irs 2012 tax return forms Schedule K-1, Schedule K-1 (Form 1065). Irs 2012 tax return forms Form 1066, Schedule Q, Schedule Q (Form 1066). Irs 2012 tax return forms , Investment expenses from pass-through entities. Irs 2012 tax return forms Form 1096, File Form 1099-INT with the IRS. Irs 2012 tax return forms , File Form 1099-DIV with the IRS. Irs 2012 tax return forms , File Form 1099-B or Form 1099-S with the IRS. Irs 2012 tax return forms Form 1099-B, Form 1099-B. Irs 2012 tax return forms , Form 1099-B transactions. Irs 2012 tax return forms , File Form 1099-B or Form 1099-S with the IRS. Irs 2012 tax return forms Form 1099-CAP, Form 1099-CAP transactions. Irs 2012 tax return forms Form 1099-DIV, General Information, Form 1099-DIV. Irs 2012 tax return forms , Form 1099-DIV. Irs 2012 tax return forms , File Form 1099-DIV with the IRS. Irs 2012 tax return forms Form 1099-INT, General Information, Form 1099-INT. Irs 2012 tax return forms , Form 1099-INT for U. Irs 2012 tax return forms S. Irs 2012 tax return forms savings bond interest. Irs 2012 tax return forms , Form 1099-INT. Irs 2012 tax return forms , File Form 1099-INT with the IRS. Irs 2012 tax return forms , Forms 1099-INT and 1099-OID. Irs 2012 tax return forms , Forms 1099-INT and 1099-OID. Irs 2012 tax return forms Form 1099-MISC, Form 1099-MISC. Irs 2012 tax return forms , Reporting Substitute Payments Form 1099-OID, Form 1099-OID. Irs 2012 tax return forms , Form 1099-OID, Form 1099-OID. Irs 2012 tax return forms , Forms 1099-INT and 1099-OID. Irs 2012 tax return forms , Forms 1099-INT and 1099-OID. Irs 2012 tax return forms Form 1099-S, Form 1099-S transactions. Irs 2012 tax return forms , File Form 1099-B or Form 1099-S with the IRS. Irs 2012 tax return forms Form 1120, Filing requirement. Irs 2012 tax return forms Form 2439, Undistributed capital gains of mutual funds and REITs. Irs 2012 tax return forms Form 3115, Change from method 2. Irs 2012 tax return forms , Choosing To Amortize, How To Make the Mark-to-Market Election Form 4684, Ordinary loss or casualty loss. Irs 2012 tax return forms Form 4797, How to report. Irs 2012 tax return forms , Losses on Section 1244 (Small Business) Stock, How to report. Irs 2012 tax return forms Form 4952, Form 4952 Form 6198, At-risk rules. Irs 2012 tax return forms Form 6781, Form 6781. Irs 2012 tax return forms , How to report. Irs 2012 tax return forms , How To Report Gains and Losses (Form 6781), Section 1256 contracts and straddles. Irs 2012 tax return forms Form 8275, Negligence or disregard of rules or regulations. Irs 2012 tax return forms Form 8275-R, Negligence or disregard of rules or regulations. Irs 2012 tax return forms Form 8582, Form 8582. Irs 2012 tax return forms Form 8615, Tax on unearned income of certain children. Irs 2012 tax return forms Form 8815, Form 8815. Irs 2012 tax return forms , Figuring the interest part of the proceeds (Form 8815, line 6). Irs 2012 tax return forms , Interest excluded under the Education Savings Bond Program. Irs 2012 tax return forms Form 8824, How to report. Irs 2012 tax return forms Form 8832, Clubs formed before 1997. Irs 2012 tax return forms Form 8886, Reportable Transaction Disclosure Statement, Negligence or disregard of rules or regulations. Irs 2012 tax return forms Form 8949 Bad debts, How to report bad debts. Irs 2012 tax return forms Basis adjustment, Basis adjustment. Irs 2012 tax return forms Capital Gains, Reporting Capital Gains and Losses Capital Losses, Reporting Capital Gains and Losses Cooperative, sale to certain, Sales of Stock to ESOPs or Certain Cooperatives Copyrights in musical works, Capital asset treatment for self-created musical works. Irs 2012 tax return forms Employee stock ownership plan, sale to, Sales of Stock to ESOPs or Certain Cooperatives Empowerment Zone Assets, Exclusion of Gain From DC Zone Assets Exempt-interest dividends, Exempt-interest dividends on mutual fund stock. Irs 2012 tax return forms Form 1099-B, Form 1099-B. Irs 2012 tax return forms , Form 1099-B transactions. Irs 2012 tax return forms Form 1099-CAP, Form 1099-CAP transactions. Irs 2012 tax return forms Form 1099-S, Form 1099-S transactions. Irs 2012 tax return forms Fractional shares, Fractional shares. Irs 2012 tax return forms Gain, qualified small business stock, How to report gain. Irs 2012 tax return forms How to fill in, generally, Reporting Capital Gains and Losses Long-term gains and losses, Long-term gains and losses. Irs 2012 tax return forms Marked-to-market election, Mark-to-market election made. Irs 2012 tax return forms Market discount bonds, Market discount bonds. Irs 2012 tax return forms , Market discount bonds. Irs 2012 tax return forms Musical compositions, Capital asset treatment for self-created musical works. Irs 2012 tax return forms Nominees, Nominees. Irs 2012 tax return forms Nonbusiness bad debt, Nonbusiness bad debt. Irs 2012 tax return forms Nondividend distributions, Nondividend distributions. Irs 2012 tax return forms Option, How to report. Irs 2012 tax return forms Property bought at various times, Sale of property bought at various times. Irs 2012 tax return forms Rollover, publicly traded securities, Rollover of Gain From Publicly Traded Securities Rollover, qualified small business stock, How to report gain. Irs 2012 tax return forms Sale expenses, Sale expenses. Irs 2012 tax return forms Short-term gains and losses, Short-term gains and losses. Irs 2012 tax return forms Software, Stocks and Bonds Worthless securities, How to report loss. Irs 2012 tax return forms Form SS-4, Identifying number. Irs 2012 tax return forms Form W-8BEN, Nonresident aliens. Irs 2012 tax return forms Form W-9, Certification. Irs 2012 tax return forms Fractional shares, Fractional shares. Irs 2012 tax return forms , Automatic investment service. Irs 2012 tax return forms Free tax services, Free help with your tax return. Irs 2012 tax return forms Frozen deposits, Interest income on frozen deposits. Irs 2012 tax return forms , Frozen deposits. Irs 2012 tax return forms Futures contracts Regulated, Regulated futures contract. Irs 2012 tax return forms Securities, Securities futures contract. Irs 2012 tax return forms , Securities futures contract to sell. Irs 2012 tax return forms , Securities Futures Contracts Futures, commodity, Commodity Futures, Commodity futures. Irs 2012 tax return forms Wash sales, Options and futures contracts. Irs 2012 tax return forms G Gains on qualified small business stock, Gains on Qualified Small Business Stock Gains on sales or trades, How To Figure Gain or Loss, Gain on Sale or Trade of Depreciable Property, Property received from a related party. Irs 2012 tax return forms (see also Capital gains and losses) Gifts, What's New, Income from property given to a child. Irs 2012 tax return forms , Property Received as a Gift, Property received as a gift. Irs 2012 tax return forms Gifts of shares, Shares received as gift. Irs 2012 tax return forms Government obligations, Government obligations. Irs 2012 tax return forms H Hedging transactions, Hedging exception. Irs 2012 tax return forms , Hedging Transactions, Hedging transaction. Irs 2012 tax return forms Help (see Tax help) Holding period Investment property, Holding Period Replacement stock, Holding period of replacement stock. Irs 2012 tax return forms Shares acquired by reinvestment, Reinvested distributions. Irs 2012 tax return forms Straddles, Holding Period and Loss Treatment Rules I Income from sources outside U. Irs 2012 tax return forms S. Irs 2012 tax return forms , Reminders Income tax treaties (Table 1-3), Qualified Dividends Indian tribal government, Indian tribal government. Irs 2012 tax return forms Individual retirement arrangements (IRAs) Interest income, Individual retirement arrangements (IRAs). Irs 2012 tax return forms Inflation-indexed debt instruments, Inflation-Indexed Debt Instruments, Stripped inflation-indexed debt instruments. Irs 2012 tax return forms Inherited property Basis, Property Received as Inheritance Holding period, Inherited property. Irs 2012 tax return forms Transfer by inheritance, Transfer by inheritance. Irs 2012 tax return forms Insolvency of contractors, Insolvency of contractor. Irs 2012 tax return forms Installment sales, Installment sales. Irs 2012 tax return forms Insurance Borrowing on, Borrowing on insurance. Irs 2012 tax return forms Dividends, interest on, Interest on insurance dividends. Irs 2012 tax return forms , Dividends on insurance policies. Irs 2012 tax return forms Interest option on, Interest option on insurance. Irs 2012 tax return forms Life insurance companies, demutualization, Demutualization of Life Insurance Companies Life, paid to beneficiary, Insurance Prepaid premiums, Prepaid insurance premiums. Irs 2012 tax return forms Single-premium life, Single-premium life insurance, endowment, and annuity contracts. Irs 2012 tax return forms Trades, Insurance Policies and Annuities Veterans' dividends, interest on, Interest on VA dividends. Irs 2012 tax return forms , Dividends on veterans' insurance. Irs 2012 tax return forms Interest expenses Allocation of, Allocation of Interest Expense Investment interest, Investment Interest Limit on, Limit on interest deduction for market discount bonds. Irs 2012 tax return forms , Limit on Deduction When to deduct, When To Deduct Investment Interest Margin accounts, Interest on margin accounts. Irs 2012 tax return forms Paid in advance, Interest paid in advance. Irs 2012 tax return forms Straddles, Interest expense and carrying charges on straddles. Irs 2012 tax return forms Interest income, Interest Income Annuity contracts, Interest on annuity contract. Irs 2012 tax return forms Bonds traded flat, Bonds traded flat. Irs 2012 tax return forms Certificates of deposits, Certificates of deposit and other deferred interest accounts. Irs 2012 tax return forms Condemnation awards, Interest on condemnation award. Irs 2012 tax return forms Deferred interest accounts, Certificates of deposit and other deferred interest accounts. Irs 2012 tax return forms Dividends on deposit or share accounts, Dividends that are actually interest. Irs 2012 tax return forms Frozen deposits, Interest income on frozen deposits. Irs 2012 tax return forms , Frozen deposits. Irs 2012 tax return forms Gift for opening account, Gift for opening account. Irs 2012 tax return forms Individual retirement arrangements (IRAs), Individual retirement arrangements (IRAs). Irs 2012 tax return forms Installment sale payments, Installment sale payments. Irs 2012 tax return forms Insurance dividends, Interest on insurance dividends. Irs 2012 tax return forms Money market funds, Money market funds. Irs 2012 tax return forms Nominee distributions, Nominees. Irs 2012 tax return forms Prepaid insurance premiums, Prepaid insurance premiums. Irs 2012 tax return forms Reporting, When To Report Interest Income, Penalty on early withdrawal of savings. Irs 2012 tax return forms Seller-financed mortgage, Form 1040A. Irs 2012 tax return forms , Interest on seller-financed mortgage. Irs 2012 tax return forms Tax refunds, Interest on tax refunds. Irs 2012 tax return forms Tax-exempt, Tax-Exempt Interest, Reporting tax-exempt interest. Irs 2012 tax return forms Taxable, Taxable Interest — General, Bonds traded flat. Irs 2012 tax return forms , Taxation of interest. Irs 2012 tax return forms , Taxable Interest U. Irs 2012 tax return forms S. Irs 2012 tax return forms savings bonds, person responsible for tax (Table 1-2), Table 1-2. Irs 2012 tax return forms Who Pays the Tax on U. Irs 2012 tax return forms S. Irs 2012 tax return forms Savings Bond Interest Underreported, Underreported interest and dividends. Irs 2012 tax return forms Unstated, Unstated interest. Irs 2012 tax return forms Usurious interest, Usurious interest. Irs 2012 tax return forms VA insurance dividends, Interest on VA dividends. Irs 2012 tax return forms Investment clubs, Investment Clubs, Filing requirement. Irs 2012 tax return forms Investment counsel and advice, Investment counsel and advice. Irs 2012 tax return forms Investment expenses, Investment Expenses Allocated, Allocated investment expenses. Irs 2012 tax return forms At-risk rules, At-risk rules. Irs 2012 tax return forms Deductible, Expenses of Producing Income Interest, Investment interest deducted. Irs 2012 tax return forms Limits on deductions, Limits on Deductions Nondeductible, Nondeductible Expenses Pass-through entities, Investment expenses from pass-through entities. Irs 2012 tax return forms Reporting requirements, How To Report Investment Expenses Investment income, Investment Income Children, Tax on unearned income of certain children. Irs 2012 tax return forms , Investment income of child reported on parent's return. Irs 2012 tax return forms General Information, General Information Net income, Net Investment Income Records to keep, General Information Reporting of (Table 1-1), Table 1-1. Irs 2012 tax return forms Where To Report Common Types of Investment Income Investment property, Investment property. Irs 2012 tax return forms Basis, Basis of Investment Property Definition, Investment property. Irs 2012 tax return forms Gain or loss treatment, Investment property. Irs 2012 tax return forms Gift, received as, Property Received as a Gift Holding period, Holding Period Liquidation, received in, Investment property received in liquidation. Irs 2012 tax return forms Nontaxable trades, received in, Property Received in Nontaxable Trades Sales and trades, Sales and Trades of Investment Property Services, received for, Property Received for Services Spouse, received from, Property Received From Your Spouse Taxable trades, received in, Property Received in Taxable Trades J Joint accounts, Joint accounts. Irs 2012 tax return forms Joint and separate returns, Joint return. Irs 2012 tax return forms , Joint and separate returns. Irs 2012 tax return forms L Life insurance companies demutualization, Demutualization of Life Insurance Companies Like-kind exchanges, Like-Kind Exchanges, Like-Kind Exchanges Basis of property received, Basis of property received. Irs 2012 tax return forms Reporting requirements, How to report. Irs 2012 tax return forms Liquidating distributions, Liquidating Distributions, Investment property received in liquidation. Irs 2012 tax return forms Listed options, Listed option. Irs 2012 tax return forms Load charges, Commissions and load charges. Irs 2012 tax return forms Loans Below-market, Below-Market Loans, Effective dates. Irs 2012 tax return forms Gift and demand, Gift and demand loans. Irs 2012 tax return forms Guarantees, Loan guarantees. Irs 2012 tax return forms Term, Term loans. Irs 2012 tax return forms Local government obligations (see State or local government obligations) Long-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Long-term gains and losses. Irs 2012 tax return forms Long-term debt instruments, Long-term debt instruments issued after 1954 and before May 28, 1969 (or before July 2, 1982, if a government instrument). Irs 2012 tax return forms Losses on sales or trades, Property received from a related party. Irs 2012 tax return forms (see also Capital gains and losses) Amount calculation, How To Figure Gain or Loss Carryback election, Loss carryback election. Irs 2012 tax return forms , Loss carryback election. Irs 2012 tax return forms Mutual fund or REIT stock held 6 months or less, Loss on mutual fund or REIT stock held 6 months or less. Irs 2012 tax return forms Passive activities, Passive activity losses. Irs 2012 tax return forms , Passive activity losses. Irs 2012 tax return forms , Passive activity losses and credits. Irs 2012 tax return forms , Losses from passive activities. Irs 2012 tax return forms Related parties, Losses on Sales or Trades of Property Section 1244 (small business) stock, Losses on Section 1244 (Small Business) Stock Small business investment company stock, Losses on Small Business Investment Company Stock Wash sales, Coordination of Loss Deferral Rules and Wash Sale Rules M Mark-to-market election, Mark-to-market election made. Irs 2012 tax return forms Marked-to-market rules, Marked-to-Market Rules, Mark-to-market election made. Irs 2012 tax return forms Market discount bonds, Market discount. Irs 2012 tax return forms , Market Discount Bonds, Partial principal payments. Irs 2012 tax return forms , Limit on interest deduction for market discount bonds. Irs 2012 tax return forms , Market discount on bonds. Irs 2012 tax return forms , Market discount bonds. Irs 2012 tax return forms , Market discount bonds. Irs 2012 tax return forms Accrued market discount, Accrued market discount. Irs 2012 tax return forms Maximum rate of capital gains (Table 4-4), Table 4-4. Irs 2012 tax return forms What Is Your Maximum Capital Gain Rate? Mechanics' and suppliers' liens, Mechanics' and suppliers' liens. Irs 2012 tax return forms Meetings, expenses of attending, Stockholders' meetings. Irs 2012 tax return forms Missing children, photographs of, Reminders Mixed straddles, Mixed straddles. Irs 2012 tax return forms , Mixed straddles. Irs 2012 tax return forms Money market funds, Money Market Funds Interest income, Money market funds. Irs 2012 tax return forms Mortgages Revenue bonds, Mortgage revenue bonds. Irs 2012 tax return forms Secondary liability on home, Secondary liability on home mortgage. Irs 2012 tax return forms Seller-financed, Interest on seller-financed mortgage. Irs 2012 tax return forms Municipal bonds, State or Local Government Obligations, Reporting tax-exempt interest. Irs 2012 tax return forms , Tax-exempt state and local government bonds. Irs 2012 tax return forms (see also State or local government obligations) Mutual funds, Capital Gain Distributions, Other income (nonpassive income). Irs 2012 tax return forms , Choosing to include net capital gain. Irs 2012 tax return forms , Including mutual fund or REMIC expenses in income. Irs 2012 tax return forms , Shares in a mutual fund or REIT. Irs 2012 tax return forms , Special Rules for Mutual Funds, Loss on mutual fund or REIT stock held 6 months or less. Irs 2012 tax return forms Individual retirement arrangements (IRAs), Qualified retirement plans and IRAs. Irs 2012 tax return forms publicly offered, Publicly-offered mutual funds. Irs 2012 tax return forms N Net Investment Income Tax, What's New, Net investment income tax (NIIT). Irs 2012 tax return forms New York Liberty bonds, New York Liberty bonds. Irs 2012 tax return forms NIIT, What's New, Net investment income tax (NIIT). Irs 2012 tax return forms Nominee distributions Dividends, Nominees. Irs 2012 tax return forms , Nominees. Irs 2012 tax return forms Interest income, Nominees. Irs 2012 tax return forms , Nominee distributions. Irs 2012 tax return forms Original issue discount, Nominee. Irs 2012 tax return forms Nonbusiness bad debts, Nonbusiness bad debt. Irs 2012 tax return forms , Nonbusiness Bad Debts Noncapital assets, Capital Assets and Noncapital Assets Nondeductible investment expenses, Nondeductible Expenses Nondividend distributions, Nondividend Distributions Nonequity options, Nonequity option. Irs 2012 tax return forms Nonqualified preferred stock, Nonqualified preferred stock. Irs 2012 tax return forms Nonresident aliens Backup withholding, Nonresident aliens. Irs 2012 tax return forms Nontaxable return of capital, Basis adjustment. Irs 2012 tax return forms Nontaxable stock rights, Nontaxable stock rights. Irs 2012 tax return forms Nontaxable trades, Nontaxable Trades, Nontaxable trades. Irs 2012 tax return forms Notes Individuals, bought at discount, Notes of individuals. Irs 2012 tax return forms U. Irs 2012 tax return forms S. Irs 2012 tax return forms Treasury (see U. Irs 2012 tax return forms S. Irs 2012 tax return forms Treasury bills, notes, and bonds) O Office expenses, Clerical help and office rent. Irs 2012 tax return forms Options, Options Calls and puts, Puts and Calls Cash settlement, Cash-settled options. Irs 2012 tax return forms , Cash settlement option. Irs 2012 tax return forms Dealer equity, Dealer equity option. Irs 2012 tax return forms Deep-in-the-money, Qualified covered call options and optioned stock. Irs 2012 tax return forms Employee stock, Reminders Equity, Equity option. Irs 2012 tax return forms Gain or loss, Options, Qualified covered call options and optioned stock. Irs 2012 tax return forms Holding period, Option exercised. Irs 2012 tax return forms Listed, Listed option. Irs 2012 tax return forms Nonequity, Nonequity option. Irs 2012 tax return forms Qualified covered call, Qualified covered call options and optioned stock. Irs 2012 tax return forms Reporting requirements, How to report. Irs 2012 tax return forms Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contract options. Irs 2012 tax return forms Wash sales, Options and futures contracts. Irs 2012 tax return forms Ordinary gains and losses, Capital or Ordinary Gain or Loss, Ordinary loss or casualty loss. Irs 2012 tax return forms Original issue discount (OID), Original issue discount. Irs 2012 tax return forms , Original Issue Discount (OID), Stripped tax-exempt obligations. Irs 2012 tax return forms , Original issue discount (OID) on debt instruments. Irs 2012 tax return forms Adjustment to, Original issue discount (OID) adjustment. Irs 2012 tax return forms Reporting requirements, Exceptions to reporting OID. Irs 2012 tax return forms , Form 1099-OID Rules, Applying the OID Rules P Pass-through entities Rollover of gain, Pass-through entity. Irs 2012 tax return forms Passive activities Gains and losses, Passive activity losses. Irs 2012 tax return forms , Passive activity losses. Irs 2012 tax return forms , Passive activity losses and credits. Irs 2012 tax return forms , Losses from passive activities. Irs 2012 tax return forms , Passive activity gains and losses. Irs 2012 tax return forms Patronage dividends, Patronage dividends. Irs 2012 tax return forms Penalties Accuracy-related, Accuracy-related penalty. Irs 2012 tax return forms , Accuracy-related penalties. Irs 2012 tax return forms Backup withholding, Penalties. Irs 2012 tax return forms Civil fraud, Civil fraud penalty. Irs 2012 tax return forms Early withdrawal, Interest subject to penalty for early withdrawal. Irs 2012 tax return forms , Penalty on early withdrawal of savings. Irs 2012 tax return forms Failure to pay tax, Failure to pay tax. Irs 2012 tax return forms Failure to supply SSN, Penalty for failure to supply SSN. Irs 2012 tax return forms Substantial understatement, Substantial understatement of tax. Irs 2012 tax return forms Valuation misstatement, Substantial valuation misstatement. Irs 2012 tax return forms Political parties Debts owed by, Debts owed by political parties. Irs 2012 tax return forms Preferred stock Nonqualified, Nonqualified preferred stock. Irs 2012 tax return forms Redeemable at a premium, Preferred stock redeemable at a premium. Irs 2012 tax return forms Stripped, Stripped Preferred Stock Premiums on bonds, Bond premium. Irs 2012 tax return forms , Premiums on bonds. Irs 2012 tax return forms Private activity bonds, Private activity bonds. Irs 2012 tax return forms Public utility stock reinvestment, Public utilities. Irs 2012 tax return forms Publications (see Tax help) Puts and calls, Puts and Calls Table 4-3, Table 4-3. Irs 2012 tax return forms Puts and Calls Q Qualified dividends, Qualified dividends. Irs 2012 tax return forms Qualified small business stock, Qualified small business stock. Irs 2012 tax return forms , Qualified small business stock. Irs 2012 tax return forms , Gains on Qualified Small Business Stock Gains on, Gains on Qualified Small Business Stock R Real estate investment trusts (REITs), Undistributed capital gains of mutual funds and REITs. Irs 2012 tax return forms , Shares in a mutual fund or REIT. Irs 2012 tax return forms , Loss on mutual fund or REIT stock held 6 months or less. Irs 2012 tax return forms Real estate mortgage investment conduits (REMICs), REMICs, Expenses. Irs 2012 tax return forms , Including mutual fund or REMIC expenses in income. Irs 2012 tax return forms Regular interest, Regular Interest Residual interest, Residual Interest, Residual interests in a REMIC. Irs 2012 tax return forms Recordkeeping requirements Education Savings Bond Program, Education Savings Bond Program Investment income, General Information Small business stock, Losses on Section 1244 (Small Business) Stock Redemption of stock, Redemption of stock. Irs 2012 tax return forms Redemption or retirement of bonds, Redemption or retirement of bonds. Irs 2012 tax return forms Regulated futures contract, Regulated futures contract. Irs 2012 tax return forms Reinvestment rights, Commissions and load charges. Irs 2012 tax return forms REITs (see Real estate investment trusts (REITs)) Related party transactions, Unpaid expenses owed to related party. Irs 2012 tax return forms , Related Party Transactions, Property received from a related party. Irs 2012 tax return forms Related persons, Related persons. Irs 2012 tax return forms REMICs (see Real estate mortgage investment conduits (REMICs)) Reorganizations, corporate, Corporate reorganizations. Irs 2012 tax return forms Reporting requirements Bad debts, How to report bad debts. Irs 2012 tax return forms Bond premium amortization, How To Report Amortization Capital gains and losses, How To Report Gains and Losses (Form 6781), How to report gain. Irs 2012 tax return forms , Reporting Capital Gains and Losses Dividend income, How To Report Dividend Income Exempt-interest dividends, Information reporting requirement. Irs 2012 tax return forms Interest on U. Irs 2012 tax return forms S. Irs 2012 tax return forms savings bonds, Reporting options for cash method taxpayers. Irs 2012 tax return forms , Choice to report interest each year. Irs 2012 tax return forms Investment expenses, How To Report Investment Expenses Like-kind exchanges, How to report. Irs 2012 tax return forms Options, How to report. Irs 2012 tax return forms Original issue discount, Form 1099-OID S corporation income, deductions, and credits, Reporting S corporation income, deductions, and credits. Irs 2012 tax return forms Section 1256 contracts, How To Report State or local government obligations, Information reporting requirement. Irs 2012 tax return forms Straddles, Section 1256 contracts and straddles. Irs 2012 tax return forms Substitute payments, Reporting Substitute Payments Tax-exempt interest income, Reporting tax-exempt interest. Irs 2012 tax return forms Trades, How To Report Repossession of real property, Real property repossessed. Irs 2012 tax return forms Restricted property, Restricted property. Irs 2012 tax return forms Restricted stock, Dividends received on restricted stock. Irs 2012 tax return forms Retirement of debt instrument, Retirement of debt instrument. Irs 2012 tax return forms Return of capital (see Nondividend distributions) Revocable trust, trustee's commissions for, Trustee's commissions for revocable trust. Irs 2012 tax return forms Rollover of gain from sale Securities, Rollover of Gain From Publicly Traded Securities, Rollover of Gain S S corporations, S Corporations, S corporation stock. Irs 2012 tax return forms Safe deposit box, Safe deposit box rent. Irs 2012 tax return forms Sales and trades of investment property, Sales and Trades of Investment Property Definition, What Is a Sale or Trade? Savings bonds (see U. Irs 2012 tax return forms S. Irs 2012 tax return forms savings bonds) SBIC stock (see Small business investment company stock) Scrip dividends, Scrip dividends. Irs 2012 tax return forms Section 1202 gain, Section 1202 Exclusion, Gain on qualified small business stock. Irs 2012 tax return forms Section 1244 stock, Losses on Section 1244 (Small Business) Stock Section 1250 gain, Unrecaptured section 1250 gain. Irs 2012 tax return forms Section 1256 contracts, Section 1256 Contracts Marked to Market, Section 1256 contracts. Irs 2012 tax return forms , Section 1256 contract options. Irs 2012 tax return forms , Section 1256 contracts and straddles. Irs 2012 tax return forms Net gain on, Net section 1256 contracts gain. Irs 2012 tax return forms Net loss on, Net section 1256 contracts loss. Irs 2012 tax return forms Reporting requirements, How To Report Securities Holding period, Holding Period Installment sales, Installment sales. Irs 2012 tax return forms Lost, stolen, etc. Irs 2012 tax return forms , cost of replacing, Cost of replacing missing securities. Irs 2012 tax return forms Rollover of gain from sale, Rollover of Gain From Publicly Traded Securities, Rollover of Gain Traders in, Special Rules for Traders in Securities Worthless, Worthless Securities, Worthless securities. Irs 2012 tax return forms Securities futures contracts, Dealer securities futures contract. Irs 2012 tax return forms , Securities futures contract. Irs 2012 tax return forms , Securities Futures Contracts Self-employment income, Self-Employment Income Self-employment tax, Self-employment tax. Irs 2012 tax return forms Seller-financed mortgages, Interest on seller-financed mortgage. Irs 2012 tax return forms Short sales, Short Sales, Extraordinary dividends. Irs 2012 tax return forms Adjusted basis, Short sales. Irs 2012 tax return forms Expenses of, Short-sale expenses. Irs 2012 tax return forms Extraordinary dividends, Extraordinary dividends. Irs 2012 tax return forms Puts, Put option as short sale. Irs 2012 tax return forms Small business investment company stock, Short sale. Irs 2012 tax return forms Short-term capital gains and losses, Short-Term or Long-Term Capital Gain or Loss, Short-term gains and losses. Irs 2012 tax return forms Short-term obligations, Discount on Short-Term Obligations, Choosing to include accrued discount and other interest in current income. Irs 2012 tax return forms , Acquisition discount on short-term obligations. Irs 2012 tax return forms , Short-term government obligations. Irs 2012 tax return forms Interest deduction, limit on, Limit on interest deduction for short-term obligations. Irs 2012 tax return forms Sixty/forty (60/40) rule, 60/40 rule. Irs 2012 tax return forms Small business investment company stock, Losses on Small Business Investment Company Stock, SSBIC stock. Irs 2012 tax return forms Reporting requirements, How to report. Irs 2012 tax return forms Small business stock, Qualified small business stock. Irs 2012 tax return forms , Losses on Section 1244 (Small Business) Stock, Qualified small business stock. Irs 2012 tax return forms , Gains on Qualified Small Business Stock Social security number (SSN) Custodial accounts, Custodian account for your child. Irs 2012 tax return forms Joint accounts, SSN for joint account. Irs 2012 tax return forms Requirement to give, Social security number (SSN). Irs 2012 tax return forms Specialized small business investment company stock, Specialized small business investment company stock or partnership interest. Irs 2012 tax return forms , SSBIC stock. Irs 2012 tax return forms Spouses Transfers between, Property Received From Your Spouse, Transfers Between Spouses (see also Related party transactions) State or local government obligations, State or Local Government Obligations, Taxable Interest Market discount bonds (see Market discount bonds) Private activity bonds, Private activity bonds. Irs 2012 tax return forms Registration requirement, Registration requirement. Irs 2012 tax return forms Tax-exempt interest, Tax-Exempt Interest Taxable interest, Taxable Interest Stock Basis, Basis adjustment. Irs 2012 tax return forms , Basis adjustment. Irs 2012 tax return forms , Basis. Irs 2012 tax return forms , Stocks and Bonds, Basis of replacement stock. Irs 2012 tax return forms Capital asset, Stocks, stock rights, and bonds. Irs 2012 tax return forms Constructive ownership, Constructive ownership of stock. Irs 2012 tax return forms Convertible, Convertible stocks and bonds. Irs 2012 tax return forms Corporate, Corporate Stocks Dividends (see Dividends) Fractional shares, Fractional shares. Irs 2012 tax return forms , Automatic investment service. Irs 2012 tax return forms Identification, Identifying stock or bonds sold. Irs 2012 tax return forms Installment sales, Installment sales. Irs 2012 tax return forms Nonqualified preferred stock, Nonqualified preferred stock. Irs 2012 tax return forms Options for employees, Reminders Public utility, reinvestment, Public utilities. Irs 2012 tax return forms Redemption of, Redemption of stock. Irs 2012 tax return forms Replacement stock, Basis of replacement stock. Irs 2012 tax return forms Restricted stock, Dividends received on restricted stock. Irs 2012 tax return forms Rights, Distributions of Stock and Stock Rights, Stock rights. Irs 2012 tax return forms , Nontaxable stock rights. Irs 2012 tax return forms S corporations, S corporation stock. Irs 2012 tax return forms Sales to ESOPs or cooperatives, Sales of Stock to ESOPs or Certain Cooperatives Small business, Qualified small business stock. Irs 2012 tax return forms , Qualified small business stock. Irs 2012 tax return forms Specialized small business investment company, Specialized small business investment company stock or partnership interest. Irs 2012 tax return forms Splits, Stock splits. Irs 2012 tax return forms Straddles (see Straddles) Stripped preferred stock, Stripped Preferred Stock Surrender of, Surrender of stock. Irs 2012 tax return forms Trades, Stock for stock of the same corporation. Irs 2012 tax return forms Trust instruments treated as, Certain trust instruments treated as stock. Irs 2012 tax return forms Straddles, Straddles, Interest expense and carrying charges relating to mixed straddle account positions. Irs 2012 tax return forms Holding period, Holding Period and Loss Treatment Rules Interest expense and carrying charges, Interest expense and carrying charges on straddles. Irs 2012 tax return forms Loss deferral rules, Loss Deferral Rules Mixed, Mixed straddles. Irs 2012 tax return forms , Mixed straddles. Irs 2012 tax return forms , Mixed Straddle Elections Reporting requirements, Section 1256 contracts and straddles. Irs 2012 tax return forms Stripped bonds and coupons, Stripped bonds or coupons. Irs 2012 tax return forms , Stripped Bonds and Coupons, Stripped tax-exempt obligation. Irs 2012 tax return forms Stripped preferred stock, Stripped Preferred Stock Substitute payments, Reporting Substitute Payments T Tables Capital gains maximum rate (Table 4-4), Table 4-4. Irs 2012 tax return forms What Is Your Maximum Capital Gain Rate? Income tax treaties (Table 1-3), Qualified Dividends Investment income, reporting of (Table 1-1), Table 1-1. Irs 2012 tax return forms Where To Report Common Types of Investment Income Puts and calls (Table 4-3), Table 4-3. Irs 2012 tax return forms Puts and Calls U. Irs 2012 tax return forms S. Irs 2012 tax return forms savings bonds, person responsible for tax (Table 1-2), Table 1-2. Irs 2012 tax return forms Who Pays the Tax on U. Irs 2012 tax return forms S. Irs 2012 tax return forms Savings Bond Interest Tax credit bonds, Tax credit bonds. Irs 2012 tax return forms Tax help, How To Get Tax Help Tax rates, What's New Capital gain and losses, Capital Gain Tax Rates Tax refunds Interest on, Interest on tax refunds. Irs 2012 tax return forms Tax shelters, Tax Shelters and Other Reportable Transactions, Whether To Invest Penalties, Penalties Reporting requirements, Investor Reporting Rules to curb abuse, Rules To Curb Abusive Tax Shelters Tax-exempt bonds, Tax-exempt state and local government bonds. Irs 2012 tax return forms Tax-exempt income Expenses of, Tax-exempt income. Irs 2012 tax return forms Interest, Tax-Exempt Interest, Reporting tax-exempt interest. Irs 2012 tax return forms Tax-exempt obligations, Tax-Exempt Interest, Stripped tax-exempt obligations. Irs 2012 tax return forms , Discounted tax-exempt obligations. Irs 2012 tax return forms Taxable income, expenses of, Expenses for both tax-exempt and taxable income. Irs 2012 tax return forms Taxes State and local transfer, State and local transfer taxes. Irs 2012 tax return forms State income, State income taxes. Irs 2012 tax return forms Term loans, Term loans. Irs 2012 tax return forms Trade or business, Passive activity. Irs 2012 tax return forms Traders in securities, Special Rules for Traders in Securities Trades Insurance, Insurance Policies and Annuities Investment property, Sales and Trades of Investment Property Like-kind, Like-Kind Exchanges, Like-Kind Exchanges Nontaxable, Property Received in Nontaxable Trades, Nontaxable Trades, Nontaxable trades. Irs 2012 tax return forms Reporting requirements, How To Report Stock, Stock for stock of the same corporation. Irs 2012 tax return forms Taxable, Property Received in Taxable Trades U. Irs 2012 tax return forms S. Irs 2012 tax return forms Treasury notes or bonds, U. Irs 2012 tax return forms S. Irs 2012 tax return forms Treasury Notes or Bonds Treasury bills, notes, and bonds (see U. Irs 2012 tax return forms S. Irs 2012 tax return forms Treasury bills, notes, and bonds) Treasury inflation-indexed securities, Inflation-Indexed Debt Instruments Treasury inflation-protected securities (TIPS), Treasury inflation-protected securities (TIPS). Irs 2012 tax return forms , Inflation-Indexed Debt Instruments Treaties, income tax (Table 1-3), Qualified Dividends Trust income received by beneficiary, Beneficiary of an estate or trust. Irs 2012 tax return forms Trustee's commission for revocable trust, Trustee's commissions for revocable trust. Irs 2012 tax return forms U U. Irs 2012 tax return forms S. Irs 2012 tax return forms savings bonds, U. Irs 2012 tax return forms S. Irs 2012 tax return forms obligations. Irs 2012 tax return forms , U. Irs 2012 tax return forms S. Irs 2012 tax return forms Savings Bonds Reporting interest on, U. Irs 2012 tax return forms S. Irs 2012 tax return forms obligations. Irs 2012 tax return forms , U. Irs 2012 tax return forms S. Irs 2012 tax return forms Savings Bonds Retirement or profit-sharing plan, distributed from, Savings bonds distributed from a retirement or profit-sharing plan. Irs 2012 tax return forms Worksheet, Worksheet for savings bonds distributed from a retirement or profit-sharing plan. Irs 2012 tax return forms Tax, responsible person (Table 1-2), Table 1-2. Irs 2012 tax return forms Who Pays the Tax on U. Irs 2012 tax return forms S. Irs 2012 tax return forms Savings Bond Interest U. Irs 2012 tax return forms S. Irs 2012 tax return forms Treasury bills, notes, and bonds, U. Irs 2012 tax return forms S. Irs 2012 tax return forms obligations. Irs 2012 tax return forms , U. Irs 2012 tax return forms S. Irs 2012 tax return forms Treasury Bills, Notes, and Bonds, U. Irs 2012 tax return forms S. Irs 2012 tax return forms Treasury Notes or Bonds, U. Irs 2012 tax return forms S. Irs 2012 tax return forms Treasury notes and bonds. Irs 2012 tax return forms Undistributed capital gains, Undistributed capital gains. Irs 2012 tax return forms Usurious interest, Usurious interest. Irs 2012 tax return forms V Veterans' insurance Dividends on, Dividends on veterans' insurance. Irs 2012 tax return forms W Warrants, Warrants. Irs 2012 tax return forms Wash sales, Wash Sales, Securities Futures Contracts Holding period, Wash sales. Irs 2012 tax return forms Loss deferral rules, straddles, Coordination of Loss Deferral Rules and Wash Sale Rules Withholding, backup, Backup withholding. Irs 2012 tax return forms Worksheets Capital loss carryover, Worksheet 4-1. Irs 2012 tax return forms Capital Loss Carryover Worksheet Worthless securities, Worthless Securities, Worthless securities. Irs 2012 tax return forms Prev  Up     Home   More Online Publications