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Myfreetax Publication 938 - Main Content Table of Contents Who May Request Information How To Request Information Who May Request Information The persons listed below, or their agent or representative, should follow the procedures in this publication to request tax information from the representative of the REMIC or the issuer of the CDO. Myfreetax Any broker who holds a REMIC regular interest or CDO for itself or as a nominee for an actual holder. Myfreetax A middleman who holds a REMIC regular interest or CDO as a nominee for an actual holder and who is required to file an information return with respect to the regular interest or CDO. Myfreetax The following persons, if they hold their REMIC regular interest or CDO directly and not through a nominee. Myfreetax A corporation. Myfreetax A fiscal year taxpayer. Myfreetax A dealer in securities or commodities required to register as such under the laws of the United States or a state. Myfreetax A real estate investment trust (as defined in section 856). Myfreetax An entity registered at all times during the tax year under the Investment Company Act of 1940. Myfreetax A common trust fund (as defined in section 584(a)). Myfreetax A financial institution such as a mutual savings bank, savings and loan association, building and loan association, cooperative bank, homestead association, credit union, industrial loan association or bank, or other similar organization. Myfreetax Any trust that is exempt from tax under section 664(c) (a charitable remainder annuity trust or a charitable remainder unitrust). Myfreetax A REMIC. Myfreetax Note. Myfreetax A person listed in (3) above who holds an interest through a nominee (instead of directly from the REMIC or the issuer of the CDO) should request the information from the nominee instead of from the REMIC or the issuer of the CDO. Myfreetax The request should be made of the nominee in the same manner as specified below for requesting information from the representative. Myfreetax How To Request Information Use the directory to find the representative of the REMIC or issuer of the CDO. Myfreetax You can request information from the representative or issuer by telephone or mail. Myfreetax If only an address is listed in the directory, you must request the information in writing. Myfreetax Your request must specify the calendar quarters and the classes of REMIC regular interests or CDOs for which you need the information. Myfreetax The representative or issuer must provide the information to you by the later of: The 30th day after the close of the calendar quarter for which you request the information, or The 14th day after the receipt of your request. Myfreetax The representative or issuer can provide the information to you by telephone, by written statement sent by first class mail, by printing the information in a publication that is generally read by and available to persons who may request the information (for example, a webpage), or by any other method agreed to by both parties. Myfreetax If the information is published, the representative or issuer must notify you by telephone or in writing of the publication in which the information will appear, the date of its appearance, and, if possible, the page number. Myfreetax Prev  Up  Next   Home   More Online Publications
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Publication 525, Taxable and Nontaxable Income

You can receive income in the form of money, property, or services. This publication discusses many kinds of income and explains whether they are taxable or nontaxable. It includes discussions on:

  • employee wages and fringe benefits,
  • income from bartering, partnerships, S corporations, and royalties
  • disability pensions,
  • life insurance proceeds, and
  • welfare and other public assistance benefits.

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Use the Comment on Tax Forms and Publications web form to provide feedback on the content of this product. Although we cannot respond individually to each comment, we do appreciate your feedback and will consider all comments submitted.

CAUTION: We cannot respond to tax-related questions submitted using this page. Instead, please visit Tax Law Questions or call our toll-free number at 1-800-829-1040 (Individuals) or 1-800-829-4933 (Business).

Page Last Reviewed or Updated: 19-Nov-2013

The Myfreetax

Myfreetax Index A Accident benefits, Accident and Health Benefits Achievement awards, Achievement Awards Additional Medicare Tax, Reminders, Additional Medicare Tax withholding. Myfreetax Adoption assistance, Adoption Assistance Annual lease value, Annual Lease Value Assistance (see Tax help) Athletic facilities, Athletic Facilities Automobile (see Vehicles) Awards, achievement, Achievement Awards B Bicycle commuting reimbursement, qualified, Qualified bicycle commuting reimbursement. Myfreetax C Cafeteria plans, Cafeteria Plans Cents-per-mile rule, What's New, Cents-Per-Mile Rule COBRA premiums, COBRA premiums. Myfreetax Comments on publication, Comments and suggestions. Myfreetax Commuter highway vehicle, Commuter highway vehicle. Myfreetax Commuting rule, Commuting Rule Copying machine use, De Minimis (Minimal) Benefits D Daily lease value, Daily Lease Value De minimis (minimal) benefits In general, De Minimis (Minimal) Benefits Meals, De Minimis Meals Transportation, De Minimis Transportation Benefits Demonstrator cars, Demonstrator cars. Myfreetax Dependent care assistance, Dependent Care Assistance Deposit rules, 4. Myfreetax Rules for Withholding, Depositing, and Reporting Discounts for employees, Employee Discounts E Educational assistance, Educational Assistance Employee benefit programs Accident and health benefits, Accident and Health Benefits Cafeteria plans, Cafeteria Plans Dependent care assistance, Dependent Care Assistance Educational assistance, Educational Assistance Group-term life insurance, Group-Term Life Insurance Coverage Employee discounts, Employee Discounts Employee stock options, Employee Stock Options Employer-operated eating facility, Employer-operated eating facility for employees. Myfreetax Employer-provided cell phones, Employer-Provided Cell Phones Exclusion rules, 2. Myfreetax Fringe Benefit Exclusion Rules F Fair market value, Fair market value. Myfreetax Fringe benefit overview, 1. Myfreetax Fringe Benefit Overview Fringe benefits Special accounting rule, Special accounting rule. Myfreetax Valuation rules, 3. Myfreetax Fringe Benefit Valuation Rules G General valuation rule, General Valuation Rule Group-term life insurance, Group-Term Life Insurance Coverage H Health benefits, Accident and Health Benefits Health Savings Accounts, Health Savings Accounts Holiday gifts, De Minimis (Minimal) Benefits I Insurance Accident and health, Accident and Health Benefits Group-term life, Group-Term Life Insurance Coverage Long-term care, Exception for certain long-term care benefits. Myfreetax L Lease value rule, Lease Value Rule Length of service awards, Achievement Awards Life insurance Group-term, Group-Term Life Insurance Coverage Spouse or dependent, De Minimis (Minimal) Benefits Lodging, Lodging on Your Business Premises Long-term care insurance, Exception for certain long-term care benefits. Myfreetax M Meals De minimis, De Minimis Meals On your business premises, Meals on Your Business Premises Medical reimbursement plans, Accident and Health Benefits Minimal benefits, De Minimis (Minimal) Benefits Moving expense reimbursements, Moving Expense Reimbursements N No-additional-cost services, No-Additional-Cost Services Nonpersonal use vehicles, qualified, Qualified nonpersonal use vehicles. Myfreetax O Options on stock, Employee Stock Options Outplacement services, Outplacement services. Myfreetax P Parking, qualified, Qualified parking. Myfreetax Parties, De Minimis (Minimal) Benefits Performance of services, Performance of services. Myfreetax Pickup trucks, Pickup trucks. Myfreetax Picnics, De Minimis (Minimal) Benefits Prorated annual lease value, Prorated Annual Lease Value Provider defined, Provider of benefit. Myfreetax Publications (see Tax help) Q Qualified transportation benefits, Qualified Transportation Benefits R Recipient defined, Recipient of benefit. Myfreetax Reimbursements, moving expense, Moving Expense Reimbursements Reporting rules, 4. Myfreetax Rules for Withholding, Depositing, and Reporting Retirement planning services, Retirement Planning Services S Safety achievement awards, Achievement Awards Self insurance (medical reimbursement plans), Accident and Health Benefits Services, no-additional-cost, No-Additional-Cost Services Simple Cafeteria Plans, Simple Cafeteria Plans Special accounting rule, Special accounting rule. Myfreetax Stock options, employee, Employee Stock Options Suggestions for publication, Comments and suggestions. Myfreetax T Tax help, How To Get Tax Help Taxable benefits, Are Fringe Benefits Taxable? Tickets for theater or sporting events, De Minimis (Minimal) Benefits Transit pass, Transit pass. Myfreetax Transportation benefits De minimis, De Minimis Transportation Benefits Qualified, Qualified Transportation Benefits TTY/TDD information, How To Get Tax Help Tuition reduction, Tuition Reduction U Unsafe conditions commuting rule, Unsafe Conditions Commuting Rule V Valuation rules, 3. Myfreetax Fringe Benefit Valuation Rules Vans, Vans. Myfreetax Vehicles Business use of (see Working condition benefits) Commuter highway, Commuter highway vehicle. Myfreetax Qualified nonpersonal use, Qualified nonpersonal use vehicles. Myfreetax Valuation of, Employer-provided vehicles. Myfreetax W Withholding rules, 4. Myfreetax Rules for Withholding, Depositing, and Reporting Working condition benefits, Working Condition Benefits Prev  Up     Home   More Online Publications